Individual entrepreneur without a cash register in 2021 - in what cases is it possible

Do you need an online cash register for individual entrepreneurs without employees?

Recent changes in legislation have established the need to use online cash registers for all categories of business. With the introduction of Federal Law 54, it became clear that everyone was switching to online cash registers. So, online cash registers for individual entrepreneurs without employees, as established by law, are still needed. We'll have to switch to a new system anyway. The law says that individual entrepreneurs without employees need an online cash register, but does everyone need it? As we know, there are different taxation systems: UTII, PSN, OSN, simplified tax system. There is also a division of business into areas: trade, catering, services. Is there a difference for different business categories when it comes to switching to online cash registers? First, let's figure out why the state decided to introduce incomprehensible online cash registers and what consequences this transition has for business.

How to calculate the individual entrepreneur tax with the simplified tax system of 6% and 15%, taking into account cash costs?

The Tax Code of the Russian Federation stipulates the right of individual entrepreneurs (PE) to use one of the acceptable procedures for calculating fees under the simplified tax system: profit received and income minus expenses (Article 346.14). At the same time, businessmen apply different tax rates - 6 and 15 percent.

Most individual entrepreneurs under a simplified taxation regime have been working with modern cash registers since 2017-2018. The remaining individual entrepreneurs on the simplified tax system of 6 or 15% (service sector, except catering with employees, vending without employees) must purchase and install a cash register before the beginning of the third quarter of 2021. According to the regulatory act 54-FZ, the presence of a cash register is an indispensable condition for the legal operation of retail outlets and other commercial enterprises operating in Russia (Article 1.2).

The cash register with a simplified tax system of 6 percent or with a simplified tax system of income minus expenses may not be used by representatives of small businesses engaged in the areas listed in the second article of the above-mentioned normative act.

The mandatory installation of a cash register under the simplified tax system creates an additional financial burden on an individual entrepreneur (whether the device costs 4 or 5 thousand rubles - in any case, these are costs). Business entities under the simplified tax system that use the “income minus expenses” system when calculating contributions to the budget can reduce the tax base by the cost of the cash register (letter 03-11-06/2/73772). Also, according to the first paragraph of Art. 346.16 Tax codes and individual entrepreneurs who have chosen a 15 percent rate under the simplified tax system have the right to deduct from revenue:

• expenses for servicing the cash register (25th subparagraph);
• payment for the services of a fiscal data operator, Internet provider (18th subparagraph).

Expenses under the simplified tax system are recognized immediately after payment for materials and services.

The amount to be transferred to the budget is calculated as follows:

1. B = O - P;
2. N = B * 15%.

The state did not allow individual entrepreneurs on the simplified tax system of 6 percent to reduce the taxable amount by the value of the cash register or receive a tax deduction. Therefore, the amount of the fee is determined as follows:

• H = O * 6%.

The conventional symbols in the above formulas have the following meanings:

• N - tax value;
• B - tax base;
• O - revenue received by individual entrepreneurs for the reporting period by non-cash, cash payments with an accrual total for a certain reporting period: quarter, half-year, 9 and 12 months;
• R - purchase costs, cash register maintenance, other costs under the simplified tax system, determined in accordance with Art. 346.16 of the Internal Revenue Code.

Owners of cash registers on the simplified tax system of 6% can reduce the value of “N” by subtracting from it the trading fee, insurance payments to the Russian Federation Funds for individual entrepreneurs and employees, and the amount of sick leave. If there are employees, the fee amount can be reduced by half (no more).

Why do you need an online cash register for individual entrepreneurs without employees?

By introducing the sensational 54 Federal Law, the state set very clear and very specific goals. The transition to a new system is intended to help control financial flows and tax concealment, and identify illegal products. Thus, the new system will create a more modern and transparent business in Russia. A system of public control is being introduced. Now the buyer will be able to check receipts and report violations to the Federal Tax Service. Concealing income using online cash registers will be much easier to track than before. Also, the new type of receipts will indicate the product, i.e. It will be clear what, who sold and when. The state will be able to fully control what goods are sold and how they are sold, and control turnover. In addition to the standard paper check, an electronic format has appeared, which every client has the right to receive upon request in the form of an SMS message or an email.

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What are online cash registers and what is their difference?

The new type of online cash registers is different from the old cash registers. Now, at the time of selling a product, in addition to a regular paper receipt, the seller can create an electronic receipt. The cashier does not have the right to refuse the client if he asks him to send him an electronic version. To work with electronic checks, the cash register connects to the Internet. But that is not all. The main innovation is the fiscal registrar, into which a fiscal drive is inserted.

It doesn't sound very clear, but it's actually simple. The fiscal registrar receives information about the cash settlement transaction, records the data on the fiscal drive and sends the data to the OFD. OFD is a fiscal data operator who not only receives information, but checks it and then sends it to the tax service.

Another difference between many modern online cash registers is their similarity to tablets, computers and smartphones. What is it? Many cash registers run on modern Android and Windows operating systems, which makes their use more familiar and understandable. Some cash register equipment manufacturers provide cloud information systems for storing and exchanging data. This is very convenient, since all cash registers can be connected to one account, which facilitates analytics and reporting.

So, the distinctive features of online cash registers:

• availability of the Internet (the cash register must be online all working hours),
• fiscal drive (memory chip with encrypted information),
• connection to the OFD and transfer of data to the Tax and other information systems (for example, the Honest Sign marking system),
• two check formats,
• use of modern technologies.

New cash register receipts for the simplified tax system

The list of mandatory data displayed in the cash receipt is specified in Art. 4.7 Federal Law-54. In 2021, based on the Order of the Federal Tax Service No. ММВ-7-20 / [email protected], changes are being made to the format of fiscal documents.

First of all, the requirements concern participants in the circulation of labeled goods. The printed form of the receipt now displays “ [M] ” - a sign of the sale of goods with a marking code. This sign is not reflected in the electronic document, but the product identification code is indicated.

How it happened: transition time for individual entrepreneurs without employees

After changes in the legislation on cash registers, the phased introduction of online cash registers began. Individual entrepreneurs without employees in this case were no exception. In 2021, almost everyone uses online cash registers. Let us briefly tell you how the transition took place.

Individual entrepreneurs in trade, services and public catering without hired employees switched to online cash registers from July 1, 2021. Some individual entrepreneurs received a deferment until 2021, at which time the introduction of the “self-employed” category will be fully implemented.

The deferment for individual entrepreneurs without employees affected the trade and services sector, but there are several significant restrictions:

• Individual entrepreneur sells goods of his own making (not resale of other goods)
• Individual entrepreneur provides services or performs work

This category has the right not to use online cash registers until July 1, 2021. Next, you need to use the cash register or switch to the self-employed category.

Some nuances

Individual entrepreneurs using the simplified tax system, UTII and PSN (with the exception of those who trade in excisable goods) have the right until February 1, 2021 not to print on the check and not to transfer data on the name of the product (service, work) to the OFD.

Payers of the simplified tax system, unified agricultural tax, UTII and PSN, using a fiscal accumulator for 13 months due to the absence or shortage of fiscal accumulators for 36 months on the market, have the right to use such a fiscal accumulator for 13 months until the expiration of the fiscal attribute key.

The work of an individual entrepreneur without a cash register is possible when making payments in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements), subject to the issuance to the buyer, upon his request, of a document confirming the fact of the payment.

“Simplers” will be able to take into account the costs of purchasing online cash registers and paying for OFD services. In particular, the costs of purchasing online cash registers and the costs associated with paying for OFD services can be taken into account as expenses when calculating the tax base for the tax paid in connection with the use of the simplified tax system with the object of taxation in the form of income reduced by the amount of expenses.

Using online cash registers for individual entrepreneurs without employees: pros and cons

The transition to online cash registers is an additional cost for a business, and not all individual entrepreneurs without employees can afford such expenses. Also, for an online cash register you need to connect to the Internet, and this is not always convenient. It is necessary to connect the cash register to the OFD, which is also an expense. But, despite all this, there are legal requirements and significant undeniable advantages.

Advantages of online cash registers for individual entrepreneurs without employees

• Reducing tax audits. Now the Federal Tax Service receives all the necessary data for control through the OFD. The cash desk itself sends information to the OFD for further transmission to control services.
• Convenient revenue control, analytics and reporting thanks to special cash register software.
• Simplification of the cash register registration procedure.

To summarize, we can say that an online cash register for individual entrepreneurs without employees is needed and necessary.

What happens if there should be a cash register, but there isn’t?

The legislator is quite relaxed about those entrepreneurs who have not registered a cash register. In this case, several borderline situations stand out:

• The individual entrepreneur uses outdated technology;
• The individual entrepreneur did not register the cash register in the prescribed manner;
• the entrepreneur ignores the requirements of the law regarding the installation of cash registers.

If the offense was committed for the first time, then the Federal Tax Service specialists may limit themselves to a warning.

How does the cash register registration process work?

First, a citizen chooses a device that meets the goals of his business. Next, he registers it with the Federal Tax Service. After this, he needs to use the services of setting up the cash register and entering the necessary data for the check. The fiscal accumulator is of primary importance in cash registers. It is designed for 15 or 36 months and must be replaced when full.

If there is no cash register, then the Federal Tax Service will not be able to control the activities of the business owner. Fine – 2000 rubles. for each outstanding check. But for the lack of equipment itself - from 25 to 50% of the amount of goods sold, but not less than 10,000 rubles.

Read: How to withdraw money from an individual entrepreneur’s current account legally in 2021

Features of using online cash registers

Even before purchasing, be sure to check that your cash register and fiscal drive are in the Federal Tax Service register. What to do after purchasing online? You bought an online cash register - this is only the first step. Next, you need to conclude an agreement with the OFD and register your cash register. Connect to the Internet in a way convenient for you, depending on your conditions and CCP model. Set up your hardware and software. It is important to remember that you need to connect on time and carry out work at the checkout correctly, because for violations there will be fines, and if you violate again, your organization will be suspended.

Do I need to set a cash balance limit?

According to the Decree of the Bank of Russia, individual entrepreneurs and small businesses may not set a limit on the cash balance.

Individual entrepreneurs are not required to set cash balance limits

Here it is necessary to note a small subtlety that comes from the sentence “may not be installed.” If you read it verbatim, then individual entrepreneurs can either set a balance limit or not. For example, a businessman may maintain a balance limit in order to strengthen cashier discipline and to maintain safety when working with cash. If a private entrepreneur sets the limit in question, he will do so on the basis of an internal document. Exceeding the limit will not pose any threat to the individual entrepreneur and no sanctions from regulatory authorities will follow.

Can an individual entrepreneur work without a cash register in 2021?

An online cash register for individual entrepreneurs without employees is strictly required in 2021. There are no deferments or extensions, much less cancellation of online cash registers. To work legally and not receive fines, you must install equipment in accordance with the requirements of Federal Law 54.

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Who is not required to use CCP

Those who are not obliged to use online cash registers are listed in Article 2 of Federal Law No. 54-FZ dated May 22, 2003. These include, for example, individual entrepreneurs who carry out payments in remote and hard-to-reach areas or sell ice cream and bottled soft drinks in kiosks, and provide shoe repair and painting services.

Individual entrepreneurs selling at retail markets, fairs, exhibition complexes, as well as peddling food and non-food products in passenger train cars, from hand carts, bicycles, baskets, trays (including those protected from atmospheric agents) are not required to use an online cash register. precipitation frames covered with polymer film, canvas, tarpaulin).

The obligation to work with cash registers is also excluded when selling kvass, milk, vegetable oil, live fish, kerosene from tank trucks, and seasonal trading in vegetables, including potatoes, fruits and melons.

Individual entrepreneurs who provide meals to students and employees of educational organizations, as well as those who rent out residential premises owned by individual entrepreneurs should not use online cash registers.

CCT is not used for the sale of newspapers, magazines, securities, the manufacture and repair of metal haberdashery and keys, the acceptance of glassware and waste materials from the population, the sale by the manufacturer of folk arts and crafts, etc.

Individual entrepreneur trading without operating cash register equipment in 2019

The list of activities in which an individual entrepreneur has the right to trade without using cash register equipment is limited.

An individual entrepreneur may not use cash register equipment in the following cases:

• if the individual entrepreneur sells ice cream at a kiosk;
• has the right to trade in dairy products, beer and kvass drinks, sunflower oil, fish products and kerosene, which are located in tanks;
• sells various products in a school or student canteen;
• sells tea on the train;
• works at a kiosk if newspapers and magazine issues account for at least 50% of turnover. In this case, revenue from the sale of such products must be taken into account separately.

The list of additional commercial products that an individual entrepreneur has the right to trade is determined by regional authorities;

• sells lottery tickets and postage stamps at face value;
• is engaged in the sale of tickets for travel on trams and trolleybuses;
• sells religious books in a church or other religious place.

Individual entrepreneurs have the right to trade without cash register equipment at exhibitions or markets. At the same time, individual entrepreneurs are prohibited from selling products in containers and pavilions.

If an individual entrepreneur owns a car shop (tonar), a car shop, or a van (trailer), in this case it is necessary to install cash register equipment.

When trading apples from a truck, the individual entrepreneur may not use, but only after passing an inspection by auditors, this truck for the safety of the goods.

If an individual entrepreneur sells vegetable products and watermelons, then he has the right not to operate cash register equipment.

Without operating cash register equipment, an individual entrepreneur can sell from trays or baskets that are covered with plastic film or tarpaulin. At the same time, if an individual entrepreneur sells technically complex goods from a tray, then he must use a cash register.

If an individual entrepreneur sells goods that must be kept in special storage conditions, then in this case it is also necessary to use cash register equipment. For example, an individual entrepreneur has the right to sell potatoes without cash register. However, when selling frozen fish, an individual entrepreneur must use a cash register.

In addition, an individual entrepreneur may not use cash register equipment, working on a patent tax system. When working on a patent, an individual entrepreneur can, for example, sell services in a sales area with an area of ​​50 square meters. m. maximum.

At the same time, individual entrepreneurs who sell retail also have the right to work on a patent.

As a result, without using a cash register, an entrepreneur can do business in a stationary retail outlet, the sales area of ​​which is 50 square meters. m. maximum or no trading floor at all, as well as in non-stationary trading premises.