Which cash desks are suitable for online. Cash register for individual entrepreneurs: the key to the successful development of your undertaking

Content

Owners of their own business know firsthand how many difficulties are associated with opening or developing their own business. What are all the legal subtleties regarding the use of accounting tools for the receipt and expenditure of funds. For most individual entrepreneurs, the question is particularly acute whether a cash register is required to be used and whether it is possible to conduct business without using it.

Do I need a cash register for IP in 2019

To begin with, it is important to clarify what is meant by this concept. Cash registers (hereinafter - KKM, KKT) are equipment that helps tax and other government agencies to exercise supervision and control. With the help of KKM, the movement of funds received by the entrepreneur in the provision of services or the sale of goods is monitored. Devices help keep records and collect information for reporting.

The legislation provides for the abolition of cash registers for individual entrepreneurs. It is allowed to refuse to use the CCP, but in this case, at the request of the buyer, the seller is immediately obliged to provide an equivalent payment document, which is the construction reporting forms. BSO - and these are, for example, receipts, tickets, subscriptions, etc., must contain the full details of the entrepreneur.

Until recently, individual entrepreneurs could carry out commercial activities without the use of cash registers. With the adoption of a new law in 2016, the situation has changed. According to him, all entrepreneurs were obliged to use KKM, who, when settling with buyers, use cash or bank cards for non-cash payments. Control over the implementation of the program is entrusted to the tax authorities.

Since February 2017, the registration of the cash register for IP of the old format has ceased; such devices could not transmit information online. Not all individual entrepreneurs were satisfied with this decision. The authorities took this moment into account, so they allowed a phased transition to new-style equipment. The dates were determined based on the taxation regime used by the individual entrepreneur and the type of services provided by him.

Appointment of KKM

There are two main types of cash registers. The first is portable devices. They are small devices with limited functionality. The basic kit includes components such as an electronic control tape, built-in GSM or GPRS modem, electronic card reader and built-in keyboard. The devices are ideal for beginners. The second type is stationary devices used in large retail outlets. They consist of many modules (keyboard, monitor, card readers, printers).

The process of working with cash registers for individual entrepreneurs is simple and does not cause difficulties. With their help, you can perform a number of operations:

Transfer of information about the purchase in real time to your fiscal data operator (hereinafter referred to as the operator, OFD). Representatives of tax and other regulatory authorities, as well as the owner of the business, can receive data on all payments made online.
Formation of checks in electronic form. The usual paper check can be supplemented with an electronic version. It can be sent via email or SMS.
Ensuring the printing of fiscal documents. Cash registers are equipped with a special fiscal drive, thanks to which you can print any necessary document upon request.

As for the direct operation of cash registers, it is worth mentioning the standard capabilities of the devices, which increases the speed of customer service and eliminates the seller’s error:

entering product data;
synthesis of information about the parameters of each unit;
entering the amount of money received from the buyer;
instant change count;
check printout;
indication and printing of reporting information on financial transactions with the client.

What does an online checkout for individual entrepreneurs look like?

The legislation does not outline the concept of "online cash register". This is the name of all cash registers that record information on a fiscal drive. This is a special device that encrypts and protects fiscal data that is transmitted in real time to the operator. The device gives the tax authorities the opportunity not to check the cash register, since all the information comes to them automatically. In addition, the buyer can always request a copy of the receipt, and the business owner gets rid of the need to fill out numerous reports on accepted payments.

Cash registers come in several varieties. Each of them has its own characteristics, but all of them have a fiscal drive installed:

POS terminals. It does not require a connection to a personal computer to work. They have a powerful processor, a color touch-screen display and are equipped with a receipt printer.
Autonomous checkouts. Small devices that work on their own without being connected to a computer. They are a device with a small screen and a keypad. Print checks on a narrow ribbon thanks to a small built-in printer.
fiscal registrars. Stationary devices that do not have a drive and a display in their design. They connect to computers and tablets with special software and act as a receipt printer.

Currently, a new type of online cash register is being developed, which would allow using it in the work of online stores. With its help, when paying for goods online, data on the operation performed would be sent, on the one hand, to the tax authorities, and on the other hand, to the buyer (similar to a stationary store). Smart terminals, mobile devices that are easy to use and can be used everywhere for settlements in accordance with tax laws, are also gaining wide acceptance.

Legal regulation

Issues related to the use of cash registers are clearly spelled out in Federal Law No. 54-FZ (05/22/2003). Changes are periodically made to it, the latest of which date back to the end of 2017. Mostly they relate to the time of the beginning of the mandatory use of cash registers. Each time for certain groups of IP, it is shifted to a later date. Thanks to the adopted document, the main points regarding the CMC themselves are clearly defined:

there must be a serial number on the case;
real time clock must be located inside;
it is possible to install a fiscal drive inside the device (when upgrading the old device);
a printing device (built-in or plug-in) must be present;
it is possible to generate fiscal documents in electronic format and transfer them instantly;
accept confirmation that the operator has received (did not receive) fiscal data;
the ability to print barcodes on fiscal documents.

Who is required to use cash registers

When making payments for goods and services in Russia, the presence of a cash register at an individual entrepreneur is mandatory, with the exception of some cases that are provided for by law. The introduction of CCP is carried out in stages and depends on the chosen taxation system by an individual entrepreneur:

Introduction date
	Sellers of alcoholic beverages (including beer), regardless of the tax regime.
	BASIC. ESHN.
	Taxpayers using PSN and UTII, but on the condition that they have employees employed in trade or catering. When paying by card or using special services (for example, Yandex Checkout) online in online stores.
	Individual entrepreneurs providing services to the population (the taxation system used is not taken into account). Entrepreneurs without employees using PSN or UTII.

According to the legislation, there is a list of individual entrepreneurs who are exempt from the use of cash registers. These will be discussed below, but they also have their limitations. The exemptions will not apply if excisable goods, such as alcohol or tobacco, are traded. The preferential regime does not apply to individual entrepreneurs using automatic devices for making payments (vending machines).

Types of activities of individual entrepreneurs without a cash register

It is not forbidden to accept cash and use old-style cash registers in hard-to-reach areas and settlements with a population of less than 10 thousand people (with the exception of district and regional cities, urban-type settlements). Here you need to add entrepreneurs working under the patent system or imputed, because the income received is not considered the basis for calculating tax payments. At the request of buyers, they simply write out a check.

The exact list of areas of activity that are not subject to the mandatory use of cash registers is given in Law No. 54-FZ. It would not be superfluous to contact the local tax authority, since separate acts may be adopted locally regarding the possibility of not using a cash register, taking into account OKVED (All-Russian Classification of Economic Activities).

The following types of activities will not entail the imposition of a fine for work without a CCP:

Sale of magazines, newspapers and related products in kiosks. The volume of their implementation should be at least half of the total turnover. A prerequisite is that revenue accounting is kept separately for this group.
Sale of securities.
Sale of coupons (tickets) for urban public transport, provided that they are sold in the passenger compartment of the vehicle.
Catering services provided in general education organizations during the educational process, and they are used only by the students themselves and employees of this institution.
Trade carried out at fairs and exhibitions.
When selling for bottling soft drinks and ice cream in kiosks.
Trade from truck tanks with milk, kvass, vegetable oil, live fish, kerosene.
Seasonal trade in vegetables, fruits, gourds.
Reception from the population of recyclables. The exception is scrap metal, precious metals and stones.
Shoe repair and painting.
Random sale of goods, if they do not require special storage conditions.
Cutting wood.
Production of keys and repair of metal haberdashery.
Plowing gardens.
Sale of self-made products of folk art crafts.
The work of pharmacies, if they are located in rural areas.
Porter service at airports and train stations.
Renting out privately owned housing.
Looking after and caring for the sick, the disabled, the elderly and children.
The activities of religious institutions in the provision of services to the population or the sale of literature and paraphernalia.

Purchase and maintenance costs

An additional expense item is the purchase of new equipment and its maintenance. There are several ways to save money. Firstly, it is far from always necessary to replace the old device with a new one. Before buying a device, you should find out if it is possible to upgrade an existing device (installing a fiscal drive instead of an electronic control tape - ECLZ). If this is not possible, it is necessary to purchase CCP only from the list of models that are approved by the Federal Tax Service (hereinafter referred to as the FTS).

Secondly, before using the service for setting up and maintaining online cash desks, check with your bank if an additional discount is offered as a client of the institution. Do not forget about the choice of the operator of fiscal data. The list of OFDs that are entitled to this is approved by a special commission, after which it is posted on the official website of the Federal Tax Service. In the table below, you can see the approximate costs that you will have to incur when using a cash register:

Where and how to buy a cash register for IP

According to Russian law, an individual entrepreneur has the right to use only those devices that have been certified and state registered. Since each device has an expiration date, it needs periodic firmware, and if it is impossible to do this, it needs to be replaced. It is preferable to purchase KKM in special stores, and a detailed list of devices allowed for use can be found on the website of the Federal Tax Service. When choosing a suitable model, you can independently study the configuration of the CCP or seek help from a specialist.

Depending on the requirements, the cost and versions of the devices may differ. So, for example, for beginner IPs with a small turnover, it is better to use inexpensive portable portable devices, for example, Mercury-180 or Orion-105. For those who trade in small pavilions, it is recommended to look at models equipped with money boxes (AMS-100) or a barcode reader (Shtrih-M).

The equipment is maintained by a service company with which the individual entrepreneur must conclude an agreement. According to him, the company carries out repairs, maintenance and periodic examination of the cash register. Every month, the serviceman conducts a preventive inspection, and, if necessary, replaces spare parts. Upon completion, an act of completed work is drawn up. If the device fails, the individual entrepreneur is issued a similar device for the duration of the repair.

How to choose

Before buying cash register equipment, an individual entrepreneur must determine the criteria that will serve as the main ones when choosing the optimal model for doing business:

Design. Devices of various configurations are presented on the modern market - from small portable devices to massive devices. The simplest models, which weigh about 900 g, are perfect for representatives of courier services. They will be indispensable for beginners as well. Serious machines that are equipped with additional functions are a profitable solution for owners of large retail spaces.
The location where the device will be installed. If the area of the room is small, compact or medium-sized CCPs are suitable.
Ability to work offline. The criterion is important when choosing mobile devices. For stationary KKM, this indicator is not so important, since they constantly operate from an alternating current source.
Identification. The option is used if a large number of sellers work at the outlet. Each user in this case can enter the system under his own login.
The presence of a memory base. Most modern models are equipped with such an opportunity, which helps to create a database of goods or services for detailed reporting.
Print speed. An important function with a large client flow, for example, in large retail facilities. An average of 8 lines per second is ideal for small to medium retailers. Fiscal registrars have the highest speed - about 40 lines per second.
Connection of peripheral devices. Various devices are connected to such cash registers, for example, scales or a barcode reader. The function helps to facilitate the work of the cashier and save service time.
temperature mode of operation. It is important to pay attention to this indicator when you plan to use the device outdoors or in rooms with special temperature conditions.

How much does a cash register for an individual entrepreneur cost

The official website of the tax service contains a register of manufacturers of CCPs and models that have passed state registration and are approved for use by individual entrepreneurs. For reference, the table below provides information on the average price of popular models sold in Moscow:

Product manufacturer	Model name	CCP cost, rubles


	7.2 Standard FN13
	7.2 Alco FN36

dreamcass	Dreamcass-F


	Elwes-MF Wi-Fi
	Barcode MPAY-F
	Stationary
	Online store

Registration of a cash register for individual entrepreneurs

According to Law No. 54-FZ, from February 1, 2017, a unified system for registering cash register equipment was defined. You can register a CCP only in the tax office, following the following algorithm:

Choosing the right model for your business needs.
Purchase of a cash register from a specialized supplier or a center where it will subsequently be serviced.
Collection and preparation of necessary documents:
- registration statement in 2 copies;
- magazine KM-4;
- magazine KM-8;
- technical passport of KKM plus a reference sample;
- a lease agreement or a certificate of ownership of the premises where the cash desk will be located;
- a special holographic sticker confirming the service.
Submission of documents to the tax office at the place of registration of the individual entrepreneur (!). If the entrepreneur has an electronic signature, you can register a new device remotely.
Getting a registration card. It must be issued at the tax office no later than five working days after the transfer of documents.
Fiscalization of the cash register by the tax inspector.

Penalties for the work of an individual entrepreneur without cash register

Not all individual entrepreneurs are required to purchase cash register equipment, but those citizens for whom this moment is mandatory should remember that they, as an official, are subject to administrative liability in case of violation of the law:

avoiding the use of cash registers - from 10 to 30 thousand rubles;
repeated violation, if the amount of unrecorded turnover is more than 1 million rubles - suspension of activities for up to 90 days;
use of unaccounted for or faulty equipment (including without Internet access and fiscal storage) - 1.5-10 thousand rubles;
evasion from issuing a check (paper and / or electronic) - 2-10 thousand rubles.

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Cash register for individual entrepreneurs - how to choose, registration procedure and rules of use

290-FZ of 07/03/2016 significantly changed the current law. The obligatory rule was the use of a new KKM format - online cash registers. It is understood that the equipment will transmit all information about sales to the fiscal authority in real time through an authorized registrar, while simultaneously providing the buyer with information about the contents of the check by e-mail or in an SMS notification. The changes apply to everyone who already uses cash registers, and also prescribes the use of cash registers by previously released from this obligation IP on UTII and a patent. Formally, the accounting procedure has not changed significantly, but the algorithm of operation of cash register equipment and the requirements for its selection have completely changed.

When you need a cash register for IP

KKM is required when using all forms of payment - cash and non-cash, as well as transfer to the account. When providing services, a strict reporting form must be issued, generated and filled in by an automated system. According to the amendments to the law, everyone should have a cash register, including bookmakers and lotteries, vendors, shops in villages, training and consulting centers, and not just retail.

Exceptions are:

pharmacies in rural areas and medical aid points;
stall trade in non-equipped places, including sale from a car, in train cars, acceptance of salvage materials and some other activities, mainly of a temporary or seasonal nature;
organizations operating only by bank transfer, even in retail trade;
provision of religious and ritual services;
private services, including manual production of handicrafts, shoe repair, key making, plowing gardens, etc. with the registration of a “sale” with the issuance of a BSO;
companies operating in remote areas without Internet access.

It should be noted that for a number of entrepreneurs, the introduction of online cash desks has been postponed until July 1, 2018. These include geographically remote retail outlets, owners of vending machines and payment terminals. The easing is due to the technically complex process of integrating cash registers into stationary payment systems and the lack of physical ability to regularly exchange data with fiscal data registrars. Companies trading in excisable goods and conducting activities requiring a license must install a cash register.

Is it possible to delay the installation of the cash register

Partial concessions are possible if the equipment is not available. If the supply contract is concluded and the seller of the equipment cannot fulfill its obligations, local tax authorities may not impose fines if the cash desk is not installed. The procedure for applying the right is individual, and depends on the situation. In order not to take risks and not be afraid of checks, we recommend ordering cash registers via the Internet with a guarantee of delivery in a short time.

How to choose a cash register for IP on the simplified tax system

The choice of a cash register for an individual entrepreneur should take into account the specifics of the company, turnover, and the level of automation. Let's consider the points in more detail.

Company specifics. If a company is engaged in activities that do not require the presence of cash registers, but the owner needs the equipment to automate accounting and internal control, you can choose any type of cash desk that is functionally and cost-effective. For example, Orion equipment is suitable - the module is supplied without a fiscal, supports integration into accounting systems, allows you to issue checks for each purchase, and is inexpensive. If by law you need an online cash register, you will need to buy equipment and software to upgrade an existing cash register or install a complete turnkey kit from scratch. You can choose only a fiscal machine, only a cash register or 2in1.
Turnover. The load on the cash register depends on the turnover of the outlet. For the sale of excisable goods, large chains allocate a separate cash register with the EGAIS system installed, which makes it possible to somewhat reduce the cost of modernization and separate reporting. For small companies, we can recommend equipment "Atol", "Mercury" at a price of up to 16,500 rubles. They support integration with a fiscal drive or are already equipped with it, can operate on battery power, are compact, and connect to a PC via wireless and wired protocols.
level of automation. The need to connect cash registers to one or more computers for centralized access to reporting data, as well as the requirement for integration with a terminal for paying with bank cards, a receipt printer, and a fiscal registrar, requires choosing the most “advanced” model. At a higher cost, a multifunctional online cash desk performs all the necessary functions with little or no participation from you. It prints checks, sends information about sales to the tax authority, sends notifications to customers about purchases made, and at the same time allows you to monitor all processes through your personal account, manage discounts and product balances.

Also, in order to choose which cash desk to buy for an individual entrepreneur on the simplified tax system, it is worth considering the “physical” parameters:

dimensions and weight;
possibility of battery operation;
cash register width;
the ability to print a QR code.

For courier delivery services, online stores and other companies involved in sales outside permanently equipped places, the module must have the functions of connecting to wireless networks and GPRS channels, and operate on battery power.

The procedure for registering cash registers

A cash register for an individual entrepreneur cannot be used arbitrarily, except in cases where the law allows activities without the use of cash registers. It must be registered before use. You can do this in person by contacting the tax authority at the place of registration, or through your personal account on the website of the Federal Tax Service. For online registration, you must have a personal identifier - an EDS key and an agreement with the data operator for the transfer of information to the tax office. If you have one type of activity and you keep records according to the STS-Income (6%) scheme, it may not be advisable to issue an electronic digital signature.

Registration procedure for cash registers

purchase a CCP or a module and software for upgrading existing equipment;
buy a fiscal drive if it is not included in the standard;
sign an agreement with OFD (fiscal data operator)
submit an application to the Federal Tax Service in person or via the Internet;
the tax office assigns a renomer to your cash register;
you enter the data of the organization's organization and the received number into the memory of the fiscal officer;
generate the first report, send it to the tax office (it is possible through the OFD or the personal account of the cash register, if it is provided);
The tax office issues a registration card for your cash register.

After that, the activity can begin.

Is it possible not to use the checkout

No. If your type of activity falls under the requirements of the law, fines will be imposed on you in the absence of equipment. Their size depends on the degree of the offense, form of ownership, taxation regime and is prescribed in Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

How to save money on buying a cash register for individual entrepreneurs on the simplified tax system

To buy equipment that meets your requirements and not overpay, correctly assess the resources and needs of your company. Read the description of cash registers, receipt printers, cash terminals, fiscal registrars, evaluate what exactly you need, and from what you can refuse. In some cases, it is more convenient to buy a POS system. The equipment is supplied in different configurations and can be equipped with a cash drawer, a cashier's monitor, cash register equipment with and without FR, a terminal for accepting bank card payments, and a receipt printer.

Also compare the specifications of different manufacturers. When choosing, remember that cheap equipment has a smaller resource (for example, the number of keystrokes of the keyboard, movements of the cutting knife of the cash tape, etc.), and may also be less functional - it does not print a QR code, does not support Internet connection. Many financial institutions issue terminals for bank cards for free - check the commission for operations and transferring money to an account in another bank if your bank does not provide a terminal.

Be sure to contact the consultant of the store where you plan to purchase equipment for trade automation: the specialist will offer basic and more functional models for your tasks.

Where to buy a cash register for IP

CCPs are sold in specialized stores in your city, as well as via the Internet. When buying, pay attention, the cash desk must have a serial number and be entered in the register, just like the fiscal apparatus.

There is no point in buying "old" cash registers today. If you are just opening an individual entrepreneur or a new outlet for an existing company, purchase new equipment. This will help:

set up accounting and reporting in accordance with the law;
save on refurbishment if you chose "old cash registers";
avoid fines.

You can buy cash registers from Elites. We offer a full range of equipment for trade automation, software, consulting and service support for companies of all forms of ownership and scale.

Special regimes that have not yet started using online cash registers will have to do so by July 2018. With the exception of those who were given a reprieve. Organizations involved in trade and catering did not receive it, as well as entrepreneurs from these areas who attract hired labor. This means that from mid-summer they will be required to use online cash registers. Which device to choose? How to organize work? In the article we will deal with these issues.

general information

Online cash registers - modern cash register equipment, mandatory for use on July 1, 2017. Any cash payments, with rare exceptions, must go through the online cash register. The fundamental difference between this device and the old-style models is the presence of a fiscal drive (FN). This is a memory module that stores sales information. In addition, it serves to fulfill the main purpose of the online CCP - the transfer of this information to the Tax Service. FN are of two types - for 13 and for 36 months. The latter are intended for special regimes and subjects of the service sector.

Another new concept is the fiscal data operator (OFD). This is an intermediary company that ensures the safe and uninterrupted transmission of fiscal information to the server of the Federal Tax Service.

Criteria for choosing an online cash register

When choosing a device, a business owner must answer three questions:

Does the specific model meet the requirements of the legislation.
Is it suitable for carrying out activities that the company or individual entrepreneur is engaged in.
Will it be able to interact with other software and hardware.

Legislative requirements for online CCP

Check out the registries

The Tax Service on its website maintains a register of cash registers that can be used in Russia. The very first thing to do before making a choice is to check this registry and make sure that the options in question are allowed to be used. It will also be useful to check the register of fiscal accumulators and fiscal data operators.

If you purchase equipment that is not included in the register, as well as conclude an agreement with an unaccredited operator, a fine will follow. Its range is from one and a half to 10 thousand rubles. Although the first time you can get off with a warning.

Apply CCP at the registration address

When registering a cash register in the tax office, the address of its installation will be indicated. It is allowed to use the technique only at the specified address. The place of settlement is printed on the check - it must match the address of registration. If this compliance is not met, then there is a violation of the law 54-FZ, namely Article 4.2. For the same reason, you should refrain from using one cash register at two points of sale if they have different addresses.

It happens that the cash register is not used for stationary trade. In this case, when registering the device with the Federal Tax Service, it is necessary to indicate that it will be used for differential or delivery trade. The check should also indicate the address of the settlement.

Type of business and choice of cash register

The Federal Tax Service has approved a fairly large list of cash registers for use. The variety of devices can be divided into groups, and according to different criteria.

Depending on the type of trade, cash registers can be:

Autonomous. They are also called monoblocks. They have a built-in FN and can go without electricity for a certain time. They are convenient to use when calculating at the location of the buyer, for example, when delivering goods by courier.
Mobile. This is a more advanced device. It can be purchased with FN, or without it. Such a device has a touch screen and is equipped with a barcode scanner.
Stationary. This is a cash register, which is installed at the point of sale without the possibility of transfer. It can be equipped with checkout scales, scanner, cash drawer.

Depending on the work with the source of the nomenclature, online cash registers can be divided into simple and advanced. The former perceive information in the form of xml and xlsx format tables. More advanced cash registers work with inventory systems and services, for example, with. The purpose of such services is not only to transfer the item to the cash register, but also to receive sales data back. Based on this information, inventory systems recalculate balances and compile various analytics.

Interaction of CCP with other devices and programs

KKT is not only a device, but also software. And each manufacturer has its own. Depending on what software the cash register uses, it may or may not support peripheral devices. This is a barcode scanner, checkout scales, a terminal for holding plastic cards. Thus, when choosing a particular model, one should also take into account the ability to work with peripheral devices. So, if the ability to connect a barcode scanner does not play a role when choosing a device for the implementation of services, then in trade you cannot do without it.

The name and quantity of goods in the check is a necessary condition for organizations and individual entrepreneurs on OSNO. Therefore, such entities need to either manually enter this data into the check every time, or use the source of the item, for example, an inventory system.

Cash registers and software for various activities

The specific choice of equipment depends on the applicable taxation regime, types of activities and even the availability of employees (for individual entrepreneurs). Consider typical options and tell you what equipment you need to purchase.

Situation 1: Organization on OSNO or USN, trade and catering

Of the equipment needed:

the device itself;
FN with the period of validity of the fiscal attribute:
13 months - for OSNO;
36 months - for the simplified tax system;
barcode and stamp scanner.

The following software must be installed:

commodity accounting system for the transfer of nomenclature (if there is a trade in alcohol, then with the support of EGAIS);
Software for the cash register (when selling strong alcohol - with access to EGAIS).

Situation 2: IP on the simplified tax system or OSNO, trade and catering

You will need similar hardware and software. The exception will be the accounting system for individual entrepreneurs on the simplified tax system - you can do without it until February 1, 2021. The fact is that before this period, individual entrepreneurs in special regimes have no obligation to indicate the name and quantity of goods sold on the receipt.

Situation 3: a company on UTII that sells or provides catering services (without strong alcohol)

Obligation to apply online CCP: from July 1, 2018. Until that time, at the request of the buyer, it is necessary to issue a document confirming the receipt of funds, for example, a sales receipt.

online cash desk;
a fiscal accumulator valid for 36 months (an accumulator for 13 months is allowed when combining a special regime with OSNO and in some other cases).
cash register software;
commodity accounting system.

Situation 4: IP on UTII or a patent with employees, trading or providing catering services

You will need the following hardware and software:

online cash desk;
fiscal accumulator valid for 36 months;
cash register software.

Situation 5: IP on UTII or a patent without employees, trading or providing catering services

If an individual entrepreneur concludes at least one employment contract, he will have to supply a cash register within 30 days and register it with the Federal Tax Service. Also, he does not have the obligation to print the nomenclature in the check until February 1, 2021, so the accounting system can not be connected.

For work you will need:

online cash register;
FN for 36 months;
Checkout software.

Situation 6: LLC or individual entrepreneur in the sphere of rendering services to the population, regardless of the taxation regime

Such entities are exempt from the use of a cash register, subject to the issuance of strict reporting forms to buyers. BSOs should be issued unconditionally, and not at the request of the buyer. However, from July 1, 2019, the mentioned forms can only be generated using a special BSO-CCP.

Note! Service industry entities are not required to work with BSO, but only have the right to do so. If desired, they can use cash registers.

Situation 7: LLC on UTII, IP on UTII or a patent that are not engaged in catering and trade, regardless of the presence of employees

You will need:

online cash desk;
fiscal accumulator for a period of 36 months;
cash register software;
optional - goods accounting system (for individual entrepreneurs - from February 1, 2021).

Choosing the right type of CCP

The cost of implementing CCP can be divided into one-time and recurring.

The first includes the cost of purchasing a cash register. Many will have to spend additional money on installing and configuring equipment, although it is possible to do this on their own.

Recurring costs include:

purchase of a fiscal drive (it needs to be changed every 13 or 36 months) - 6,000–9,000 rubles a year;
agreement with OFD - 3000 rubles a year;
access to the accounting service - 3000–15000 rubles per year.

Recurring costs are about the same regardless of the selected cash register. But the cost of CCP varies, and very much. The total cost of implementing an online cash register will directly depend on the model chosen, as well as the need to purchase additional equipment.

Table 1. Cash registers for different types of business

Checkout type	CCP cost, rubles	Who will suit	Note
Monoblock checkout without item support	8000–10000	Individual entrepreneurs who may not indicate the name and quantity of goods on the receipt until February 1, 2021	Until February 1, 2021
Monoblock checkout with simple item support (entered manually)	10000–15000	Individual entrepreneurs, organizations with a small number of sales
Mobile cash desk with support for nomenclature without FN	20000–25000	Small retail	Excluding the cost of FN. Need a billing service
POS-terminal and cash register with FN	30000–50000	Shops with a constant flow of customers	You will need a billing service. Additionally, you can purchase a scanner, scales, box

The total costs for individual entrepreneurs and organizations of various types are shown in the following table.

Table 2. Total costs for the implementation of CCP

Checkout type	CCP cost, rubles	Additional costs, rubles	Total, rubles
Monoblock without nomenclature support	8000–10000	OFD - 3000	11000–13000
Monoblock with simple nomenclature support	10000–15000	OFD - 3000	13000–15000
Mobile checkoutwithout FN	20000–25000	OFD - 3000. FN - 6000-9000.	32000–52000
POS-terminal and cash register with FN	30000–50000	OFD - 3000. Inventory service 3000-15000	36000–68000

You can’t deceive a cash register: for how much you filled checks, it will remember such revenue. And these figures cannot be cut out of computer memory either with an ax or with software tricks. The process of commissioning a CCP requires certain skills: it is necessary to register it with the tax authorities, conclude an agreement with a technical service center, etc. However, if you follow the advice of experts, the procedure for choosing a cash register and subsequent operations with it will not create any special problems.

Before talking about the choice of cash registers, I would like to recall the entry into force of the Federal Law of July 17, 2009 No. 162-FZ, amending the Law on cash registers, which were described in detail in the last issue. Thus, paragraph 1 of Article 7 of the Law of the Russian Federation dated March 21, 1991 No. 943-1 “On the Tax Authorities of the Russian Federation” was supplemented by the following provision. Monitor compliance by organizations and individual entrepreneurs with the obligation to issue, at the request of the buyer (client), in the case provided for by federal law, a document (sales receipt, receipt or other document confirming the acceptance of cash for the relevant product (work, service), as well as impose fines on organizations and individual entrepreneurs for refusing to issue, at the request of the buyer (client), a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service).

In our opinion, there is a "depth charge" for entrepreneurs who fall under the amended law. For example, you had a cash register, and since you don’t need to use it now, you put it in the “utility room”, but did not deregister with the Federal Tax Service. Tax officials come to you, make a purchase, and you, of course, do not issue a check to them. But since KKM is listed in the Federal Tax Service, you automatically fall under sanctions! Another option: you have removed the KKM from the register and trade without problems. The same tax officials come with a test purchase, and your seller does not issue a document confirming the receipt of cash. The end result is a fine.

Conclusion: do not rush to throw away the cash register and punch checks! From this, the size of your tax payments will not decrease or increase. But you will avoid penalties.

And in the rain, and in the cold, and in the heat

First of all, it is necessary to clearly analyze the conditions in which the machine will be used, as well as its compliance with the Classifier of cash registers used on the territory of the Russian Federation. If it does not comply with it, CCP may not be registered with the tax office and fined at the first check. It is worth thinking about where exactly - indoors or outdoors - your device will work. After all, each machine has its own temperature regime. In addition, you need to decide if you need a cash drawer. If it is available, all funds should be stored only in it. There are battery powered devices that are useful in places where power outages are possible.

Further considerations for choosing a CCP depend on the size of your business. If we are talking about a relatively small outlet, the required amount for the purchase of KKM will be about 13,500-14,000 rubles. Here, the undisputed leaders are the AMC-100K and Elwes-Micro-K models. Large retail outlets and enterprises cannot do without devices that can be interfaced with computers and scanners to increase the level of automation of calculations and control the movement of goods. Such a machine costs at least 20,000 rubles. The process of introducing a cash system will lead to additional costs, take more time and require the involvement of a qualified specialist.

After you have become the happy owner of a brand new KKM, you should conclude an agreement with the technical service center (hereinafter referred to as the CTC). The cost of his services during the month ranges from 400 to 800 rubles, depending on many factors. The master of the center must inspect your machine for factory defects and compliance with the reference version. After concluding an agreement with the CTO, a hologram about service maintenance will appear on your CCP, and you can proceed to the third stage with a clear conscience. Namely - registration with the tax office. Registration of CCPs in inspections is carried out by operational control departments. Moreover, some IFTS register devices by appointment, in others you can come on any reception day with all the required documents, which we will talk about later. After registration, the IFTS issues a CCP registration card. It is worth noting that many sellers of cash registers offer registration services without the presence of the owner for a small fee - from 3,000 to 8,000 rubles.

It should be borne in mind that the same CCP can be used in different areas. For example, CCP "AMS-100K" is used for trade, for services and for trade in petroleum products. The fiscal registrar "AZIMUT-EPSON TM-950 RK" is used in all areas. At the same time, you need to know that a CCP approved for the service sector may have restrictions that are established by departmental organizations. Thus, a CRE that is approved for use by the post office and telecommunication enterprises may not be approved by another department for use in its industry. Therefore, when purchasing a CCP, you need to clearly know exactly where it will be used.

As you can see, the issue of choosing a cash register, despite its apparent simplicity, is quite serious. Yes, and KKM is too expensive to approach the issue of acquiring it lightly. Although from time to time there are rumors about some super-cheap devices, almost for three thousand rubles. Commenting on this situation, Mikhail Vyshegorodtsev, Minister of the Government of the Capital, Head of the Department for Support and Development of Small Businesses in Moscow, noted that there is common sense and economic logic, in accordance with which manufacturers set prices for cash registers. All attempts to change prices at the administrative level are unacceptable. In addition, the problem of reducing the cost of cash registers for small businesses is not so critical as to divert additional resources to solve it.

Required details

So, when choosing a cash register equipment, two important points can be distinguished:

availability of cash registers in the State Register;
compliance of the technical characteristics of the CCP with the tasks that the consumer sets for it.

The State Register is a collection of information about models of cash registers approved for use on the territory of the Russian Federation. To date, the State Register of CCPs, introduced by order of the Federal Agency for Industry dated 06.03.2007 No. 105, has approved about 100 models of CCPs, both domestic and imported.

It should be noted that now the register of cash registers does not contain information on the field of activity in which the use of a particular model is permissible. Previously, this kind of information could be found in the minutes of the meetings of the State Interdepartmental Expert Commission on KKM (before Rosprom, the State Register of KKM was kept by her). They were based on the classifier of cash registers.

At present, it is possible to determine the scope of application of a cash register, focusing on information about the details printed on a cash receipt. For example, from the models newly entered into the register, the AMS-100MK cash register can be used for the sale of petroleum products (gas fuel), and KASBI-03K-02 for the provision of transport services. While information about the details printed by a specific CRE model on a cash receipt has not been entered into the State Register, cash registers previously included in the State Register must be used taking into account information about their areas of application contained in the state register of CCM (Rosprom letter dated 03/20/2007 No. SP-915/16).

As part of the mandatory information contained in the first section of the State Register, the details printed by a sample of the CCP model on a cash receipt are named. It must be admitted that these requisites contain much more information than previously required. Recall that until 2007, checks issued to customers had to contain information about the name of the organization, the TIN, the serial number of the cash register, the serial number of the check, the date and time of the purchase (rendering the service), the cost of the purchase (service), a sign of the fiscal regime. Other data provided for by the technical requirements for CCPs, taking into account the specifics of their areas of application, could be indicated additionally.

At present, when using, for example, a MINICA 1102.1K cash register (version 01), the receipt must contain the following details:

Name of the organization (individual entrepreneur) (programmable up to four lines).
Cashier's (operator's) cipher, KKT serial number.
Taxpayer Identification Number (TIN).
The name of the software and hardware that provides uncorrectable registration of information, and its registration number.
Identifier (number) of the section (service code), purchase amount (service).
The amount paid by the buyer (client).
Change, change amount.
Date of purchase (services), time of purchase (services), sign of the fiscal regime.
Serial number of the check.
Number, symbol # and value of the control verification code.
Additional details (the need for printing is determined by the CCP user):

quantity of goods (services);
sign of multiplication (symbol *), cost of accounting unit of goods (services);
name of the section (department);
type of operation (mark-up, discount), discount (mark-up) interest rate;
a sign of a decrease (increase) in the purchase price by the amount of the discount (markup) (symbols "-" or "+") and the amount of the discount (markup);
the name of the tax;
tax group attribute, tax percentage rate (up to four taxes);
a sign of an increase in the purchase price by the amount of tax (symbol +) or accounting for tax in the purchase price (including) and the tax amount;
subtotal, subtotal sum;
name of the operation (refund, cancellation);
transaction amount (cancellation);
total, the total amount of the purchase (service);
programmable receipt ending (up to four lines).

As you can see, checks issued by new models are more informative.

Features of the use of cash registers in the field of trade

For a trade tent, pavilion or container with an unreliable power supply, it is preferable to purchase a small-sized cash register that works steadily during a work shift from a built-in battery in a temperature range from -20 to +40 degrees with a sealed keyboard. The cash register fully satisfies these requirements. ELVES-MICRO-K . For a large store with a normal electrical network, heating, with several departments, a stationary device with a cash drawer and a set of various service functions is quite suitable. In such cases suitable AMS-100-K .

In order to keep records of goods in a store and warehouse, in order to replenish stocks and assortment of goods on time, to check the sales intensity of a particular product, to have information about the operation of each cash desk on the trading floor, the sales and accounting process must be automated. Fiscal registrars operating as part of computer-cash systems (CCS) successfully cope with this task. Yes, fiscal registrar HAT-FR-K successfully works as part of KUS both in large shopping centers and in small pavilions where it is necessary to automate the sales process.

Peculiarities of CCP application in the field of petroleum products trading

Recently, due to the significant growth of the car park in our country, the construction of new and refurbishment of old gas stations (gas stations) is developing at an ever faster pace. Modern gas stations offer a whole range of services (oil change, car diagnostics, car wash, cafes and even cinemas).

The issuance of the main product for the consumer of fuel (gasoline, diesel fuel, gas) differs from the issuance of piece goods in the store. In the retail trade of petroleum products, computer-cash systems are used that allow not only to make settlements with customers for the sold fuel using a cash register, but also simultaneously control the total fuel consumption, fuel consumption for each fuel dispenser (TRK), analyze the intensity of sales by type of fuel, perform a number of other functions.

An example of a system CCP used in a cash register complex are devices HATCH-COMBO-FR-C , HATCH-MICRO-K (version 02), SHTRIH-950-K , EKR 3102.3 K .

CCP in the service sector

In the service sector (hairdressers, paid photocopying services, car service stations, etc.), CCPs intended not only for the trade sector, but also for the service sector, should be used, which is reflected in the technical documentation for the CCP. An example of such a cash register is Stroke-Mini-K .

The service sector (post office, telecommunications and transport) has its own peculiarities of using cash registers.

POS terminal for telecommunication and mail terminal are used as:

a means of registering technological and cash information about each service used in further processing;
a means of automated execution of the necessary operational documentation for each registered service;
a means of cash accounting for income and expenditure transactions for telecommunication services;
means of preliminary processing of primary technological information;
a means of processing various information as a personal computer.

The postal terminal must provide:

accepting money transfers;
payment for money transfers;
payment of pensions and benefits;
receiving parcels;
acceptance of valuable letters, parcels, telegrams;
subscribing;
sale of goods, etc.

As an example of a postal cash terminal used in the post office and in telecommunications, one can cite AZIMUT-EPSON TM-U950 RK .

The most common CCP models and their main characteristics are shown in Table 1.

It is expedient to select a specific CCP model together with a CCP CCP specialist, especially if you are purchasing a CCP for the first time.

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Control over the implementation of trade operations both on the scale of companies and in the activities of individual entrepreneurs is being improved with the development of electronic technologies. And 2018 in Russia became the starting point for the transfer of specialized cash registers to a new format. Now, thanks to modern online communication, control devices can issue not only paper checks, but also electronic ones.

This method of mutual settlements in a pair of seller / buyer for both has a number of positive aspects:

for the seller, work with the tax office is simplified, as the process of data processing by the fiscal authority is accelerated and the possibility of errors is approaching zero;
for the buyer, a chance is created to create an online database or archive of receipts for long-term storage, control their expenses and predict future expenses;
for all participants, this is a great way to avoid misunderstandings in the trading process, to form a reliable and, most importantly, an electronic evidence base that does not take up much space, if they nevertheless arise, it will come to trials at various levels. In addition, paper checks issued in parallel in any store additionally ensure the safety of each purchase and sale.

The new type of equipment is well protected from information leakage, has a design that allows not using a cash register, and is quickly registered online with a serial number assigned without the need for a personal visit to the tax office. Absolute transparency and convenience in conducting commercial transactions are undoubted advantages of the operation of cash registers.

In the review-rating, you are offered the best models of brands that are included in the TOP-5 of consumer demand in the Russian market. This technique is in the lead in the list of the most actively sold, taking into account the price category.

The best cash registers worth up to 15,000 rubles.

3 Agat 1F Wi-Fi with FN

The best cost of a QC device with a fiscal drive
Country Russia
Average price: 11,000 rubles.
Rating (2019): 4.7

Despite the fact that the equipment belongs to the budget, it fully provides a set of tasks that have to be performed in the process of conducting cash register customer service. The available two COM ports are quite suitable for connecting to a PC, a barcode scanner, a terminal for receiving bank cards. In addition, the manufacturer has provided a built-in internal database for 10,000 products that can be downloaded using the 1C system. At the same time, prices are indicated both fixed and free. It is possible to change the goods data both from the PC and from the KKT keyboard. The functional keyboard of the device is protected by a moisture-proof shell, which increases its practicality. Silent printer outputs 8 lines/sec.

The model is equipped with a fiscal drive for 13 months and works without recharging up to 2 days. However, no matter how attractive the product for the sphere of trade, a fly in the ointment was found. The lack of a USB port that has already become habitual for some causes more emotional than practical discomfort. However, this lack of equipment is compensated by high-quality assembly and versatility of the device.

2 Atol 91F with fiscal storage

The most functional novelty of the year
Country Russia
Average price: 14000 rubles.
Rating (2019): 4.8

This innovative generation cash register features a streamlined, rugged design, versatile design, and light weight (390g), so it fits in any mobile point of sale. This novelty has already been included in the CCP register in accordance with the relevant order, which guarantees the absence of problems with its use. The model, in fact, is a continuation of its predecessor 90F with an improved design appearance and corrected deficiencies in technical equipment. The most frequently used functionality is displayed on separate buttons, which are made of indelible rubberized material, are smoothly pressed and naturally dampened. In the store, the fixture works productively for up to 8 hours, the integrated indicator light will tell you in time the need to charge the battery.

Among the advantages of the product, IP and company employees call:

convenience in different types of trade, including outbound;
complete set with a fiscal drive for 13/15 months;
high-quality thermal printing;
the presence of a large LCD display with backlight and brightness control;
low cost of spare parts;
simple replacement of the drive;
options for working with paper 44 or 58 mm wide;
the ability to transfer data to the OFD via Wi-Fi, 2-3 G, Bluetooth, Ethernet;
support for USB, microUSB.

The disadvantage of the device, according to its owners, is the lack of a connector for connecting a cash drawer.

1 Mercury-185F with fiscal drive

The best equipment
Country Russia
Average price: 12000 rubles.
Rating (2019): 4.9

The control equipment is designed and manufactured by Incotex in accordance with the latest legal requirements for CCP (54-FZ). Despite the debut role in the market, the car received components that have shown themselves well in previous models. With its help, work in trade is carried out both through wired and wireless Internet connections. The connection is made in one of 4 modes: GPRS only or Wi-Fi; GPRS (backup Wi-Fi); Wi-Fi (backup GPRS). A registered operator acts as an intermediary in the transfer of fiscal data. Information is sent to the OFD immediately after it enters the memory of the fiscal drive.

The necessary information can be recorded on an SD card up to 32 GB. One of the advantages is the function of fixing individual upper and lower clichés at the rate of 6 lines each. The option allows you to place the name of the store, IP data and other useful information. The backlit LCD display increases the durability of the device and comfort of use. The device itself withstands a temperature range of -20 - +45 degrees, is powered by a conventional network, a built-in battery (up to 30 hours without recharging), which has a buffer mode. Of the relative disadvantages, users note the difficulty of replacing FN in the absence of skills. In some cases, this can lead to its fatal failure.

The best cash registers worth over 15,000 rubles.

2 Pioneer 114F with fiscal drive

Excellent color display
Country Russia
Average price: 18,000 rubles.
Rating (2019): 4.8

The Pioneer Engineering company has relied on the best technologies and high quality components when developing an online cash register. You don't have to stare at a dull monochrome screen all day long, which is what so many competitor models are equipped with. The multi-line color display will not allow the eye to blur. In addition, through the settings, you can set the time for its automatic transition to economy mode when the equipment is powered by battery. A moisture and dust-resistant touch keyboard makes it easy to enter a large amount of information. Users note the possibility of adding more than 90,000 products to the database being formed.

Connection to the OFD occurs via Wi-Fi or Ethernet, and the device is compatible with any operators. Electronic versions of checks are sent to buyers via SMS, E-mail. Thanks to the USB port, a barcode scanner as well as a PC/POS keyboard can be easily connected. At the same time, users call the lack of a slot for SIM-cards a significant disadvantage.

1 Evotor 7.2 with high-capacity FN

Perfect compatibility with external devices
Country Russia
Average price: 20,000 rubles.
Rating (2019): 4.9

A young brand with a promising name (TORgovli EVOLUTION) powerfully broke into the CCP segment in the leading positions, which confirms the high consumer demand for products. Evotor 7.2 is a universal smart terminal designed for the complex organization of the work of service enterprises, catering, and shops. As for individual entrepreneurs, the device also meets their expectations: it promptly accepts both cash payments with a check printout, the formation of an electronic version, and bank cards, and supports loyalty programs.

Equipped with a fiscal drive for 36 months, the device can additionally be connected to a barcode scanner, cash drawer, scales. 6 USB-connectors will help to solve all tasks. The security of its work is guaranteed by encryption of transmitted data. The machine has many advantages due to the technical ability to connect to many programs based on 1C. The remark is only caused by a non-alternative power supply from an external network adapter and weight, which even without the latter is 1 kg.