It is mandatory to use online cash registers for payments for goods and services in accordance with 54-FZ (Clause 1, Article 1.2 of 54-FZ). There are exceptions to the law; they are described in Article 2. Exceptions include trade at retail markets, fairs and exhibition complexes. However, there are situations in which even in the market an online cash register is needed (paragraph 6, paragraph 2, article 2 of 54-FZ).
If you work at fairs, exhibitions or markets without a cash register, but the assortment includes labeled goods, such as cigarettes or shoes, an online cash register is required (Clause 8.1, Article 2 of Law 54-FZ)
What to expect
Most likely, amendments will be made to the laws “On the use of cash register equipment”, “On retail markets” and the Code of Administrative Offenses. As part of these changes, it is expected:
- The list of cases in which it is possible not to use CCP will be reduced
- Tenants may be forced to confirm the presence of a cash register before concluding a lease agreement, and market management companies may be forced to check on an ongoing basis whether tenants have a registered cash register.
- Management companies will also be obliged not to allow persons whose activities have been suspended to enter the markets.
- A simplified procedure for bringing sellers to administrative liability in the form of a warning will be introduced.
Of course, amendments are still being discussed, but it is clear that sellers and management companies should prepare for the changes.
Read more about what is necessary for the legal operation of a retail outlet on the market here
What is an online cash register?
Organizations and individual entrepreneurs conducting retail trading activities must use cash registers. This helps government services monitor the flow of funds earned by individual entrepreneurs, maintain order in online stores and protect consumers from fraudulent actions of sellers.
Online equipment differs from conventional equipment in that it is connected to the Internet and transmits fiscal data to the Federal Tax Service. New devices make it possible to inform the buyer online via SMS about the purchase made (issuing an electronic receipt).
The operating principle of an online cash register is no different from an ordinary one. An innovation is the fiscal drive. Its function is to transmit information via the Internet to the tax authority.
Features of the new type of cash register equipment:
- The receipt contains a QR code.
- The device sends fiscal data to the tax authority without the participation of a cashier.
In what cases is cash register necessary in markets?
The use of a cash register is mandatory if the seller manufactures or sells:
- Excise goods, including alcohol, tobacco, fuel, cars and motorcycles, alcohol tinctures - the full list is in Article 181 of the Tax Code of the Russian Federation.
- Non-food products from the list approved by the Cabinet of Ministers. The list includes most clothing, shoes, motor vehicles, rubber, plastic and medical products, leather goods, furniture - a total of 17 product categories.
- Products that are subject to mandatory labeling. Today these are fur coats, perfumes, cameras, shoes, light industrial goods, including some types of clothing, and tobacco. In 2021, dairy products, drinking bottled water, and bicycles will be subject to mandatory labeling.
The cash register must be connected to the fiscal data operator (FDO).
Entrepreneurs who operate in settlements with up to 10 thousand inhabitants and with unstable connections can use online cash registers without connecting to the OFD.
Lists of such settlements are approved by the authorities of each region by special resolutions. Instead of a check, entrepreneurs, if desired, can issue the client a paper receipt or a strict reporting form indicating the required details (in accordance with Article 4.7 of 54-FZ “Requirements for a cash receipt and a strict reporting form”).
What equipment to choose for working in open retail outlets
Reliable portable equipment is suitable for conducting trade in the market area. The devices are compact, high-quality and convenient. They are easy to transport to serve customers anywhere. The devices are mobile, lightweight and capable of solving important problems.
Online ticket offices in open markets must meet the following requirements:
- Small dimensions.
- Light weight.
- Availability of Internet access to transmit information to the fiscal data operator and the tax service. You can connect to the World Wide Web via Wi-Fi.
- Autonomous battery operation.
- Perform all important functions.
- Coordinated and stable work outdoors at subzero temperatures.
If you want to buy reliable cash register equipment for trade at a fair, pay attention to the following models:
The best offers in price and quality
- PTK "MSPOS-K".
- Evotor Smart terminal.
- Mercury 130F.
- Mercury 180F.
- Pioneer 114F.
- ATOL 90F.
Representatives of small businesses without a cash register were allowed to trade on the market territory until 06/01/2018. After this period, individual entrepreneurs are required to use online cash register systems when trading at fairs and exhibition complexes. This is established by Federal Law of the Russian Federation No. 54. Otherwise, administrative fines are imposed on legal entities and individual entrepreneurs. To sell goods on the street, there are special mobile cash registers that operate without an electrical connection - from a battery and can withstand sub-zero temperatures.
When can you do without cash registers?
- For now, entrepreneurs at any aid station who do not have their own employees can work without cash registers. But such individual entrepreneurs must either sell goods of their own production or personally provide services. True, for them, the deferment for cash registers will end very soon: from July 1, 2021, they will also have to use cash registers. That is, hairdressers, photographers, designers, “husbands for an hour” and other specialists with registered activities can work without cash registers for the next couple of months.
- Cash desks may not use individual entrepreneurs with a patent tax system that do not have employees. Their activities must fall within the list specified in Art. 2 clause 2.1 54-FZ. This, for example, includes sewing and repairing clothes and shoes, dry cleaning, laundry services, and so on. However, at the time of payment, the entrepreneur must issue a document confirming the fact of payment.
- Cash desks at markets are not needed (for sales at retail markets, fairs and exhibition complexes) if trading is carried out in an open space (counter). However, this does not apply to the goods listed above in the section “ In what cases is CCP necessary in markets ?”
- In addition, cash registers are not needed for peddling food and non-food products by hand (trays, baskets, carts), ice cream in kiosks, soft drinks on tap, as well as milk or drinking water (however, this year the rule on mandatory labeling of dairy products).
- Cash register equipment may not be used for seasonal sales of fruits and vegetables at retail outlets, including melons, sales of kvass, milk, vegetable oil, kerosene from tankers, and sales of lottery tickets. You can sell newspapers and magazines without a cash register, but provided that their share in the outlet is at least 50 percent).
- Cash registers are not needed when accepting glass containers or other waste materials (except for scrap metal) from the population, manufacturing and repairing metal haberdashery and keys.
Cash registers are not used in remote and hard-to-reach areas. The list of such areas is formed by regional authorities. At the same time, at the time of settlement, the individual entrepreneur must, upon request, issue another document on receipt of funds instead of a cash receipt.
Responsibility for work without CCP
If an individual entrepreneur or organization neglects the new rules and does not use an online cash register in the market, administrative liability is provided. According to the provisions of the Code of Administrative Offenses of the Russian Federation (Article 14.5, Part 2), a fine is imposed for this violation:
- For organizations – 30,000 rubles minimum. They are required to give back from 75 to 100% of the proceeds received in cash or through electronic payment systems without using cash registers.
- For officials and individual entrepreneurs – at least 10,000 rubles. They must pay from 25 to 50% of the proceeds received from cashless sales.
Many traders working at fairs mistakenly believe that the tax authorities do not find out about this and do not use cash registers. The IRS regularly conducts “test purchases” to check whether checks are being issued to consumers.
If the product is sold from private household plots
What should citizens do who have private farming and want to sell surplus produce from their garden?
If the plot does not exceed half a hectare or other maximum permissible area determined by each region, cash desks are not needed. If the area is larger, the law considers it as a peasant (farm) enterprise - that is, you need to register, use a cash register, and pay taxes.
But even if the plot does not exceed the permissible area, you need to obtain a certificate indicating the owner of the land (the seller himself or his relatives) on which the products were grown, indicating the area. Also, according to the rules of some markets, it is necessary to obtain permission to trade from the local administration.
The fate of the autonomous cash register in 2021
The standalone cash register is equipped with a small screen and a mechanical keyboard. Typing text (including nomenclature) with it is a real challenge. When changing the assortment, you will have to use the services of a programmer each time, and this is not only unnecessary red tape, but also additional investments.
What to do?
If you still use a standalone cash register, buy a modern model.
For a small business, a “modest” smart terminal with a standard set of functions and a low price is enough. It’s better to pay once and work in peace than to waste time entering items in the “autonomous” system. Instead of a smart terminal, you can purchase a fiscal registrar, which is important if you have a personal computer. The device is connected to a PC with an installed inventory program. You can download items directly from it.
To simplify the task, you can connect the 1C: Nomenclature service. It contains a catalog of descriptions of goods and services. The cards already contain the main technical characteristics for product items: name, barcodes, product images, etc.
Modern equipment for trade
| Online cash registers | Barcode scanners | Label Printers | Programs |
If goods are sold at a clothing market
Clothing markets, so popular in the 90s and early 2000s, still operate in Russian cities. And in many cases, brisk trade there is still carried out without the use of cash registers, although sellers admit that the market administration warned them about the impending changes. Many people hope that in 2021 there will be a ban on routine inspections of small businesses. And in vain.
“Inspectors” can visit markets with unscheduled inspections using new forms : for example, raid inspection, test purchase, on-site inspection, etc. Last year, the Federation Council approved Law N 248-FZ “On State Control (Supervision) and Municipal Control in the Russian Federation", which was proposed by the Ministry of Finance and the Federal Tax Service. The law, which also concerns trading on markets and expands the grounds for their inspections, will come into force on July 1, 2021.
Common mistakes
Error:
A trader at a fair is required to use cash registers when making payments to customers, but does not install a cash register because he believes that the tax authorities will not find out about the violation of the law.
A comment:
Tax authorities regularly conduct so-called “test purchases” in order to check sellers for issuing cash receipts to buyers. Moreover, such actions of employees of the Federal Tax Service are legal and do not fall under the regulation of Federal Law No. 144-FZ of August 12, 1995. Judges may attach to the case a test purchase act, photo and video materials, sound and video recordings, testimony of witnesses, a protocol on an administrative offense, explanations of an individual entrepreneur or an official against whom proceedings are being conducted for an administrative offense.
When is renting profitable?
In some cases, the best solution would be to rent an online cash register. This will save you from having to pay a large amount for equipment. After all, buying a cash register or a fiscal drive is not a cheap pleasure. A lease agreement usually already includes equipment with the full range of necessary services, for which the entrepreneur always pays himself upon purchase: registration of a cash register, an agreement with the OFD, an agreement for technical support, etc. If we consider the financial issue of purchase and lease, the situation is approximately equivalent . New cash registers are more technically complex, so they may break down periodically. If you rent, you are spared the need to pay for repairs or purchase of new equipment; your device will be replaced completely free of charge. The average rental cost includes payments of about 2,000 rubles per month, plus or minus.
Features of registering a cash register for mobile trading
When registering a cash register with the tax office, the address of the retail outlet where the device will be used in the future is usually indicated. With mobile trading, registering an online cash register locally is difficult due to the traveling nature of the activity. How to properly register a device with the Federal Tax Service in this case?
Registration of an online cash register for away trade takes place at the legal address of the entrepreneur or organization. When registering on the Federal Tax Service website, be sure to note the purpose of the cash register: mobile trading.
Registration of a cash register can be done in several ways:
- In the local department of the Federal Tax Service,
- On the Federal Tax Service website electronically,
- Through the cash service center.
The last two points will require an electronic signature if one is not available.
So, to register a cash register for outbound trading, you will need:
- Electronic signature,
- Cash register with fiscal storage,
- Agreement with OFD.
How to work with a field cash register?
An online cash register is characterized by the fact that it must constantly maintain an Internet connection to transmit data to the tax office. It is very important to ensure that the connection is stable and the checks go to the Federal Tax Service. If this does not happen within 30 days, the cash register is blocked. It is also important to open and close shifts on time. The shift cannot last more than 24 hours, otherwise the device will also be blocked. If you work in places where communication is difficult, then you can use the cash register in offline mode, i.e. without connecting to the network and OFD. This point is also spelled out in the law. The list of such regions is established by local administrations and the Ministry of Communications.
You might also be interested in:
Online cash registers Atol Sigma - how to earn more
How to make a return to a buyer at an online checkout: step-by-step instructions
MTS cash desk: review of online cash register models
Scanners for product labeling
Shoe marking for retail 2021
Online cash register for dummies
Did you like the article? Share it on social networks.
Add a comment Cancel reply
Also read:
How to choose a label printer
How to choose a label printer for a store and why is it needed?
In cases where goods arrive at a retail outlet without barcodes or marking codes applied, they must be assessed and identified before sale. It is for these purposes that a label printer is supposed to be used in a store - a machine that prints labels, price tags, tags, barcodes, etc. Since last year, this… 580 Read more
FFD 1.2 - deadlines for transition to a new format of fiscal data
Russia has introduced a new format for fiscal data - FFD 1.2, the transition period to which will last until August 6 of this year.
By the end of the announced period, entrepreneurs using online cash registers when paying consumers are required to switch to fiscal drives with the function of supporting the new version 1.2. At the same time, entrepreneurs selling any products must change the format for transmitting fiscal documents using cash register equipment to... 1036 Find out more
Minimum salary in 2021
The minimum wage in 2021 for an employee who has worked a certain standard, as in previous years, has a fixed established amount, in accordance with Article 133 of the Labor Code of the Russian Federation.
Thus, if an employer for some reason does not pay an employee an amount earned above the established minimum wage in a country or region, penalties may be imposed on him. Depending on the form of business registration, the amount of fines varies: from... 1019 Find out more
What should a field cash register be like?
Outbound trading is a special type of activity that requires a special mobile online cash register. The field cash desk must meet the following requirements:
- Be mobile (have a built-in battery),
- Comply with the law,
- Be allowed and be on the list of the Federal Tax Service,
- Have available communication channels with the Internet (3G, Wi-Fi),
- Work with fiscal data and CRFs,
- Have a fiscal drive
- Have a compact size and the necessary functionality.
