There are only three months left before the mandatory transition to online cash registers. Today, about 130,000 cash registers that meet the requirements of Federal Law No. 54-FZ are registered with the Federal Tax Service of Russia. This is just over 10% of cash register equipment in the Russian Federation that is subject to registration.
Business, the key link in the reform, is still generally not ready to work with the new type of cash register. What to do? The question is not at all rhetorical, there is a clear answer to it - hurry up to modernize your existing cash registers or purchase new ones to order from the manufacturer. It should be taken into account that the production of a cash register takes two months, and modernization requires a lot of time to deregister the equipment and re-register it.
No matter what, the Federal Tax Service is persistent in its intentions: from July 1, 2017, all entrepreneurs who currently use cash register systems in their work must switch to online cash registers. And there will be no postponements.
Who falls into the sphere of interests of tax authorities?
As a rule, tax officials do not come out to audit spontaneously. Before going out for inspection, they prepare, analyze the information they have on the revenue of the company or individual entrepreneur, the number of registered cash registers.
Suspicion may be raised by very low revenue, which is not typical for this type of activity. Tax authorities also use information about the operation of cash register systems in a non-fiscal mode. Candidates for verification may be businessmen who abuse refund transactions, especially for large amounts.
Customer complaints about non-issuance of a cash receipt also serve as a signal for an inspection. As practice shows, many complaints are related to violations of cash register procedures in public catering. And this is no coincidence, because it is this area that has suffered the most from the coronavirus pandemic and businessmen are trying to save on taxes by not showing revenue.
In such situations, tax authorities carry out special control measures in accordance with the approved regulations (Order of the Ministry of Finance of the Russian Federation dated October 17, 2011 No. 133n).
Postponement of installation of online cash registers
For some categories, the government has provided a deferment for the mandatory use of online cash registers. According to the law, until July 1, 2019, the following entities will be exempt from using online cash register systems:
- legal entities and individual entrepreneurs working on UTII, PSN, except for organizations associated with retail trade and catering (in this case, you must present a document confirming the purchase);
- business entities that provide services to individuals, operating under a simplified taxation system;
- individual entrepreneurs who do not have employees, who use vending and trading machines in their work that sell chewing gum, coffee, and chocolate.
Online stores did not receive a deferment for purchasing an online cash register. When paying for purchases with money, a bank card or electronic means, you are required to issue an online receipt.
What can they be fined for and in what amount?
For violation of work with cash register systems, sanctions are provided (clause 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
1. Penalty for non-use of cash register:
- companies - from 75 to 100% of the settlement amount, but not less than 30 thousand rubles, and if the settlement is 1 million rubles or more - suspension of activities for up to 90 days;
- officials and individual entrepreneurs - from 25 to 50% of the settlement amount, but not less than 10 thousand rubles.
2. Penalty for failure to issue a receipt to the buyer:
- companies - 10 thousand rubles or a warning;
- officials and individual entrepreneurs - 2 thousand rubles or a warning.
3. Penalty for using a faulty cash register:
- companies - from 5 thousand to 10 thousand rubles or a warning;
- officials and individual entrepreneurs - from 1.5 thousand to 3 thousand rubles or a warning.
Fine for trading without an online cash register: how to avoid it
The Code of Administrative Offenses of the Russian Federation provides for cases when commercial structures and entrepreneurs can avoid material penalties or more significant punishments. To do this, you need to independently notify the Federal Tax Service of the offense and correct the shortcomings. The main conditions are that errors in working with online cash registers will be promptly eliminated, and the tax authority did not have information about the offense before receiving a message from the individual entrepreneur or legal entity.
To avoid fines for failure to install an online cash register, you must purchase a new type of cash register (or upgrade your old device, or rent new equipment) and start posting revenue through the online cash register. Additionally, it will be necessary to create an evidence base that the defect has been corrected.
If a business entity is sure that a fine for working without an online cash register was issued illegally, it can prove its case in court. As arguments, an individual entrepreneur or a company can refer to force majeure and external factors, for example, the supplier delayed the delivery of cash register equipment, or there was no cash register model in the warehouse that was paid for under the contract.
Can directors be fined?
Not only the company, but also its officials can be held liable.
For example, a trading company was fined for failure to issue a cash receipt with the calculation feature “return of receipt, issue of funds to the buyer” in the amount of 38.5 million rubles (Decision of the Stavropol Territory AS dated July 22, 2020 No. A63-13367/2019). The director of the company was also brought to justice - he was given a fine of 12 million rubles (Resolution of the Fifth Cassation Court of General Jurisdiction dated May 13, 2020 No. 16-619/2020).
Cases of exemption from installation of new CCPs
If an organization has a cash register that has an Internet connection and is equipped with a special connector for a storage device, then it will not need to be changed. In this case, it is enough to check that the equipment complies with the established standard.
Not all entrepreneurs are required to purchase online cash registers. The law exempts some organizations and entrepreneurs from using the new type of cash register:
- shoe repair and painting companies;
- organizations engaged in the production and repair of keys;
- companies engaged in the production of artistic or folk craft products;
- persons renting out housing;
- church organizations;
- newspaper and magazine dealers;
- organizations involved in the ice cream trade;
- sellers of kvass, milk, soft drinks by weight;
- companies involved in the trade of vegetables and fruits;
- persons selling peddled goods.
Organizations and individual entrepreneurs that operate in remote, hard-to-reach settlements are also exempt from the mandatory purchase of an updated type of cash register. But in this case, a document confirming the purchase must be presented - BSO (strict reporting forms). The documents indicate the place of purchase, type of taxation, VAT rate, and fiscal apparatus number. Forms are handed out to buyers and supervisory authorities. It is not necessary to print them, it is enough to provide them in electronic form.
How to challenge a fine?
Often, tax officials themselves help businessmen challenge fines. After all, tax officials must document the non-use of cash registers and the amount of revenue that “went past the cash register.” And the negligence of tax officials in recording violations helps businessmen get the fines canceled in court.
For example, based on the information received, the tax authorities came to the conclusion that the individual entrepreneur did not use cash register when accepting payments from the population in the amount of 99.7 million rubles. Tax officials drew up a resolution to hold the individual entrepreneur accountable in the amount of 24.9 million rubles (1/4 of the proceeds), which was challenged in court.
The tax authorities did not provide evidence through which terminals the revenue was not credited. The tax authorities’ statement did not indicate the addresses or terminal numbers from which money was credited to the individual entrepreneur’s account. Therefore, the individual entrepreneur “got off” with only a minimum fine of 10 thousand rubles (Resolution of the Administrative District of the North-Western District dated November 27, 2019 No. A26-4542/2019).
There are often situations when tax authorities do not properly notify businessmen about the date and place of consideration of a case of an administrative offense. On this basis, it is also possible to cancel the fine (Resolution of the Administrative District of the North Caucasus District dated 02/06/2020 No. A63-4142/2019).
The expiration of the statute of limitations for administrative liability also helps to get rid of the fine. The statute of limitations for prosecution is one year from the date of commission of the offense. And if the tax authorities violated it, the court will refuse the request to collect a fine.
If you didn’t have time to change your cash register
It could have happened that before July 1, 2021, the organization did not have time to exchange equipment for new ones. Will there be a fine in this case?
Judging by official explanations, in this case, under certain conditions, a fine can be avoided. As the Ministry of Finance of Russia explained in letter No. 03-01-15/33121 dated May 30, 2017, if a person took all measures to comply with the requirements of the law, but still violated them, then he should not be held accountable.
In particular, the financial department indicated that in this case it is possible to examine the contract for the supply of a fiscal storage device. Of course, if you signed an agreement only on June 30 and did not have time to replace your fiscal drive by July 1, then having such an agreement will not save you from a fine. But if the contract was concluded within a reasonable time, then a fine will not be imposed.
Attention: you may be checked by a “foreign” inspector
An inspectorate with which it is not registered can conduct test purchases and hold a company accountable for non-use of cash registers.
Example.
The company was rightfully fined by a “foreign” inspection. During the test purchase, tax officials of the Interdistrict Federal Tax Service of Moscow established that the company had not cleared cash receipts for a total amount of 18,470 rubles. For this, the company was fined under Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation. The fine amounted to 30 thousand rubles. Since the company was registered with another inspectorate, it decided that the “foreign” Federal Tax Service brought it to justice unlawfully. However, the Supreme Court recognized that the fine was collected legally. After all, the tax authorities constitute a single centralized system, consisting of the Federal Tax Service, authorized for control and supervision in the field of taxes and fees, and its territorial bodies (Articles 1, 2 of the Law of the Russian Federation of March 21, 1991 No. 943-1). According to According to the standard regulations (approved by order of the Ministry of Finance of Russia dated July 17, 2014 No. 61n), the inspection is directly subordinate to the Department of the Federal Tax Service of Russia for the constituent entity of the Russian Federation. The tax department may delegate to the territorial Federal Tax Service the authority to carry out control measures regarding the functions assigned to the inspection throughout the region. The interdistrict Federal Tax Service exercises control and supervision, including compliance with the procedure for registering and using cash registers, as well as the completeness of accounting for cash proceeds. The regulations on this inspection do not say that its powers extend only to a certain part of Moscow. As a result, the court came to the conclusion that the actions of the MIFTS were lawful. Interdistrict tax authorities actually had the right to conduct a test purchase, draw up a protocol on an administrative offense and impose a fine for non-use of cash registers (Decision of the Supreme Court of October 1, 2021 No. 305-AD18-9558).
Read in the taker
Why do “foreign” inspections fine you?
How to choose a fiscal data operator and connect to it?
You need to select a fiscal data transmission operator (FDO) before registering a cash register. The OFD must be accredited by the Federal Tax Service.
The list of fiscal data operators is posted on the official website of the Federal Tax Service of the Russian Federation.
We have a special service “1C-OFD”, designed to simplify connection to fiscal data operators and interaction with them. The connection is made by qualified 1C partners - “Competence Centers for 54-FZ”.
The choice of OFD must be approached responsibly, since the procedure for switching from one fiscal data operator to another involves re-registration of cash register equipment.
To do this, you need to enter into an agreement with another operator, and then re-register the cash register through the “Personal Account” on the Federal Tax Service website.
What are they fined for under Article 14.5 of the Code of Administrative Offences?
Under Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the following are fined for the sale of goods, performance of work or provision of services:
- without the use of cash registers in cases established by law;
- using cash register equipment that does not meet the established requirements;
- in violation of the procedure and conditions for registration and use of cash register equipment established by the legislation of the Russian Federation.
Read in the berator “Practical Encyclopedia of an Accountant”
Who should use online cash registers is established by Federal Law No. 54-FZ of May 22, 2003
Can an LLC operate without a cash register?
There are few reasons left for an LLC to operate without a cash register with the entry into force of the updated law “On the Application of Cash Register…” dated May 22, 2003 No. 54-FZ, but they still exist. This includes:
| No. | Base | Regulatory provisions of Law 54-FZ |
| 1 | Carrying out settlements with clients using electronic payment instruments without presenting them | clause 9 art. 2 |
| 2 | Provision of some services and some types of trade (according to the list of activities provided in the law) | clause 2 art. 2 |
| 3 | Trade in remote or inaccessible areas | clause 3 art. 2 |
| 4 | Provision of services and trade in goods for religious purposes in relevant institutions | clause 6 art. 2 |
| 5 | Activities in the field of medicine and trade in pharmaceuticals in rural areas | clause 5 art. 2 |
| 6 | Settlements using terminals operated by credit institutions | clause 1 art. 2 |
Are there any inexpensive cash registers suitable for small businesses?
Of course have. For example, the 1C:Kassa software and hardware complex consists of a stand-alone cash register and a cloud application (online service) 1C:Kassa, deployed in the 1C:Enterprise 8 via the Internet service. The 1C:Kassa complex is intended for small non-automated retail enterprises. It allows you to organize work in accordance with 54-FZ in one or more retail outlets.
The cost of a cash register with a fiscal drive is 28,000 rubles, without a fiscal drive - 22,000 rubles.
If the FN does not comply with the tax system
In certain cases, the law establishes additional requirements for the fiscal accumulator of cash registers. For example, when providing services, as well as when using the simplified taxation system, unified agricultural tax, UTII, PSN, the validity period of the fiscal attribute key of the fiscal drive must be at least 36 months. However, the vast majority of drives on the market have a fiscal sign key validity period of 13 months. What to do and is it possible to use what we have now?
According to the Federal Tax Service of Russia, it is possible. In a letter dated May 23, 2017 No. ED-4-20 / [email protected] , the tax department recalled that the first model of a 36-month fiscal drive was included in the register only on May 3, 2021, and not a single copy of such a model was released at the time of release this letter was not in the register. In other words, even at the end of May no one could buy, much less use, the “correct” fiscal storage device.
This means that these circumstances exclude guilt in committing an administrative offense, therefore it is impossible to be held liable for the “wrong” drive.
In this case, of course, any fiscal drive can be used only until its key expires, that is, after 13 months the drive will need to be replaced. However, this operation is quite simple and can even be done independently.
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Normative base
The regulatory framework for the forced collection of a fine for a check not issued to the buyer is as follows:
- Article 32.2 of the Code of Administrative Offenses of the Russian Federation “Execution of the decision to impose an administrative fine”;
- Article 46 of the Tax Code of the Russian Federation – collection of a fine at the expense of the perpetrator’s funds;
- Article 47 of the Tax Code “Collection of taxes, fees, insurance premiums, as well as penalties and fines at the expense of other property of the taxpayer (tax agent, fee payer, insurance premium payer) - organization, individual entrepreneur.”
Why are we even switching to online cash registers? What benefit does this have for business?
Let us list the advantages of switching to online cash registers, voiced by the Federal Tax Service:
- the ability to register a cash register online without a visit to the tax authority, which significantly saves the taxpayer’s time and money;
- using online business analytics tools, which allows you to effectively manage your business;
- the ability to send cash receipts to the buyer electronically, which eliminates the cost of receipt tape;
- refusal of mandatory maintenance of forms of primary accounting documentation (form “KM”);
- practical refusal to audit bona fide taxpayers;
- conducting business in a healthy competitive environment by preventing unscrupulous taxpayers from illegally minimizing their tax liabilities and unfairly gaining a competitive advantage;
- reducing costs by eliminating mandatory maintenance and increasing the service life of the fiscal storage device;
- the convenience of online trading for business, namely: there is no need to print a cash receipt and deliver it to the buyer, it is enough to send it electronically.
About the benefits of Law 54-FZ for business, also read the article “What is the essence of the law on online cash registers and how does it benefit business.”
