The tax authority in its official appeal No. EED-3-20 / 6923 @ dated 25.07.2019 informed that entrepreneurs engaged in activities in the field of education should use online cash registers. The obligatory use of CCP is stipulated by the first paragraph of Article 1.2 No. 54-FZ – cash registers must be used when carrying out settlement transactions by all individual entrepreneurs and organizations, except for the cases established by No. 54-FZ.
This exception is reflected in the thirteenth paragraph of Article 2 No. 54-FZ (the cash desk may not be used when providing educational services to the population from licensed educational organizations). Along with this, cash registers may not be used by an educational institution of a non-profit format, provided that the main activity of the organization is educational – this relaxation is due to the eighteenth paragraph of Article 2 No. 273-FZ of December 29, 2012.
Taking into account exceptional cases and the aforementioned provisions of the legislation of the Russian Federation, individual entrepreneurs engaged in the provision of educational services that do not fall under the category of the thirteenth paragraph of Article 2 No. 54-FZ, when making settlements with users for services provided by an individual entrepreneur, must use online cash registers. What was explained in more detail by the current state adviser of the Russian Federation, Egorov D. in circulation by the Federal Tax Service.
Failure to use the online cash register will be considered an offense and will be punished with a fine. The IRS strongly recommends that you carefully study the provisions of No. 54 in order to avoid erroneous conclusions that lead to violations.