Certificate of absence of a cash register (sample) in 2021

Author: Ivan Ivanov

Every citizen who decides to carry out entrepreneurial activity is obliged to use specialized cash register equipment in the course of work. It allows you to make settlements with consumers of goods and services and present the received data to the tax authorities. Should everyone use this technique, and what is the reason why there is no such need?

Why do you need a certificate of absence of a cash register?

According to Law 54-FZ “On the Application of CCP”, a list of cases is defined in which the absence of a CCP is acceptable. Thus, business entities that belong to this list may refuse to use the cash register. To confirm statistical data on calculations, strict reporting forms can be used. In certain cases, the buyer who has received a document as confirmation of the fact of payment has the right to request a certificate of absence of a cash register. This document can also be used in legal proceedings, for example, as evidence of the impossibility of receiving funds, or as confirmation of the inability to issue a cash receipt.

Important! A document such as a certificate of absence of a cash register indicates that the company operates without special equipment and all this is carried out within the framework of current legislation.

When an individual entrepreneur needs a cash register

The mandatory introduction of online cash registers is beneficial not only to the Federal Tax Service, which can easily check the activities of individual entrepreneurs and organizations manually, without organizing scheduled and unscheduled visits. This is also beneficial for businesses, which are not harassed over trifles and are not forced to prepare a bunch of documents for the tax authorities. Moreover, it is convenient for the average buyer. Now he is protected from potential fraud and has proof of the completed financial transaction.

What operations must be carried out through a cash register:

accepting payments from citizens in non-cash form (it does not matter whether the transfer was made using a card, through a bank or in another way);
accepting payments for housing and communal services, major repairs and similar payments;
processing goods on credit or in installments;
providing payment for goods by other means;
offset, return of advances or other advance payment.

The law provides for a gradual transition to cash register systems for certain categories of persons engaged in business activities. Moreover, in return for cash registers, he proposes a tax on professional income. This is a new taxation system that an individual entrepreneur or organization can choose and at the same time completely abandon cash registers.

Link to document: “On the use of cash register equipment when making payments in the Russian Federation”

What is a certificate

There is no special form for a certificate of absence of a cash register, so it can be drawn up in any form. But the document must indicate mandatory details and attributes. Typically the document structure is as follows:

name of the document, that is, “Certificate of absence of a cash register”;
date and certificate number;
data on the absence of a cash register at an economic entity with reference to legal norms;
when the absence of a cash register is illegal, then a certificate can be drawn up in any case, but an indication of the period and reasons for which this equipment is missing is required;
signature, position title and full name;
seal of the business entity, if there is one.

The document can be drawn up on the letterhead of a company or individual entrepreneur, but this is not necessary . If the document is not drawn up on the company’s letterhead, then the document contains information about the business entity to identify it. This may be OGRN, TIN and other details. Thus, the certificate is prepared in a free format. The document provides a definition of the entity that issued the document, as well as a link to the act on the basis of which there is no cash register (

New requirements for the use of CCP IP in 2021

Individual entrepreneurs on the simplified tax system, PSN and unified agricultural tax until 02/01/2021 are required to use online cash registers with the issuance of a cash register fiscal receipt to the buyer without specifying the nomenclature; instead, it was allowed to indicate “Product” or “Service”. Now, Part 17 of Article 7 of Federal Law No. 290-FZ of July 3, 2016 provides for the obligation of such entrepreneurs to indicate in the cash receipt the specific name of the goods or services sold and their quantity. Based on the information in the receipt, it is necessary to identify the product or service. But there is a limitation - the length should not exceed 128 characters including spaces. This is what an entrepreneur’s cash receipt looks like from 02/01/2021:

Who has the right to carry out activities without a cash register?

Thus, not every business entity should use cash register technology. There are companies and individual entrepreneurs that are exempt from this requirement, or that have a deferment. For example, those eligible for deferment are the following:

Companies operating on OSNO, simplified tax system and patent, which, according to Art. 346.43 Tax Code of the Russian Federation:

carry out tailoring and repair of leather products, fittings and accessories;
repair shoes;
provide beauty salon services;
do dry cleaning;
produce haberdashery;
engage in motor transport services;
carry out repairs of buildings;
engaged in glazing of household items.

Companies that pay a single tax that does not include employees if the following activities are carried out:

retail trade through shops, pavilions with a sales area of up to 150 sq.m;
retail trade carried out through stationary retail facilities that do not require the presence of trading floors;
catering services without a service hall.

Individual entrepreneurs on a patent if they carry out the following types of activities:

sewing and repairing products and accessories made of fur and leather;
Shoe repair;
hairdressing and beauty services;
repair of household appliances and furniture;
photographic services;
maintenance of vehicles and equipment;
welding work, installation;
tutoring, conducting courses;
leasing of premises in accordance with the terms of the agreement.

Entrepreneurs with a patent, carrying out activities such as:

retail trade through stationary network facilities;
catering through facilities with a hall area of up to 50 sq.m;
catering through specialized companies that do not provide service rooms.

Representatives of the listed business entities must maintain strict reporting forms and other documents that can confirm the receipt of money. For this purpose, printing tools and ASPD printers can be used.

Entrepreneurs who work on a patent may not use CCP if they carry out the following types of activities:

care for children, the elderly and disabled;
acceptance of glass and recycled materials;
provision of services related to the transportation of goods;
activities under the control of FIFA;
supply of FIFA goods;
sale of tickets for sports matches.

Credit organizations and payment assurance systems are freed from the need to use cash registers at ATMs. In addition, CCP has the right not to use:

companies that operate in hard-to-reach areas and remote areas;
agricultural points selling pharmaceutical products;
companies of religious significance that sell symbolic paraphernalia;
persons engaged in legal services, for example, lawyers and notary offices.

Most of the listed organizations have the obligation to apply BSO, which indicates the name of the document, the legal form of the company, the full name of the entrepreneur, the address of the company, the price of the service, the position of the responsible person, and other details. If the company’s activities do not fall into the listed types, then it is obliged to use a cash register from July 1, 2021 . In case of violation of this legal norm, the company may face penalties. Thus, the absence of a cash register for legal reasons is confirmed by a corresponding certificate.

Companies and individual entrepreneurs that carry out settlements with individuals (except for settlements by electronic means) have the right not to use cash registers and not issue BSO until July 2021 (Law 192-FZ). Non-cash payments that are exempt from the use of cash registers before this deadline include customer payments that are made through a bank operator using a PD-4 receipt. In accordance with the changes provided for by Law 192-FZ, the use of an online cash register is required when receiving and paying all funds received by bank transfer or in cash.

This deferment for the use of the cash register is established for settlements when accepting money for utilities, including contributions for major repairs, offsets, etc. Amendments made to 54-FZ indicate that the cash register may not be used by credit companies.

Thus, in the case of non-cash payments made through a bank, it is the seller who is obliged to use the CTT, whose responsibilities include generating a check and sending it to the buyer or fiscal data operator (

How the state promotes the transition to cash registers

It seems that purchasing a cash register is quite simple. Buy equipment, configure it and use it, changing the fiscal drive. However, in practice, people who have not worked with cash registers may have problems. In order not to scare away small and medium-sized businesses, the legislator provides multi-level support.

What does it consist of:

Gives additional time to prepare the organization for the transition to a new type of work.
The cash desk may be located in the office, and the service is provided at a specific address. The client is given a QR code in a printed format, which can be converted into a full-fledged receipt using the program. For example, road transport. A company may have several machines. It is impractical to install a cash register in each of them. This option will significantly simplify the chain of interaction with the client.
Purchase of devices worth up to 18 thousand rubles. may be subject to receipt of a tax deduction. This amount includes: configuration, updating, modernization and other services related to ensuring the normal operation of the machine.
Explanations for business on the use of cash registers. This is done by holding open days, responding to inquiries and sending out newsletters.

Read: Responsibility for illegal business activities in 2021

Answers to common questions

Question: Is it necessary to use a cash register if a payment is received to the entrepreneur’s current account from another entrepreneur, which is carried out by him using a personal bank card?

Answer: Yes, in this case it will not matter who made the payment, but how. With this type of payment, the entrepreneur is obliged to use cash registers and issue a cash document, since electronic funds of payment are received from an individual. This obligation was introduced on July 1, 2021. One way out of this situation may be to indicate in the additional agreement to contracts with buyers the condition that payment must be made only using a current account.

How to confirm payments to customers without cash register

If an entrepreneur can work without an online cash register, then at the request of the purchaser of goods, he must issue him a strict reporting form. It can be produced by printing, bought at the Rospechat kiosk or in specialized stores.

What should be on the form:

Full name, TIN of an individual entrepreneur;
name of the product, service, work;
amount, quantity and cost of goods;
details of the person signing the document.

All data can be printed on the document if the individual entrepreneur orders it from a printing house. The second option is to purchase a standard form and fill in the data using a stamp.

Another option is to use a QR code. For example, if a sale is made through vending machines, after payment a code is displayed on the screen. The buyer can use it using a special program and a smartphone, and the receipt will be saved in his phone.

A strict reporting document must always be drawn up, regardless of whether the client requests it or not.