A bill has been adopted to defer administrative liability for non-use of cash registers for housing and communal services and representatives of public transport (buses, taxis, minibuses). Since July 1, 2019, the use of online cash registers has become the responsibility of the above-mentioned categories of entrepreneurs (housing and communal services and public transport drivers must issue cash receipts), but it should be noted that for them the rules for applying CCP are somewhat simplified.
For example, punching and issuing a check directly on the bus or taxi is not required, it is enough to issue the passenger a ticket that would indicate the possibility of receiving an electronic version of the cashier s check, and the check should be punching out during the day and you can do this in the office of the company using one cashier cars. And in the case of “correspondence” payments for housing and communal services, rent, in other words, any payment not in cash or by card (upon presentation), the entrepreneur has the right not to send the electronic version of the check, unless the client has asked for it separately.
But the state is increasingly meeting, realizing the complexity of introducing online cash registers into work, and now representatives of transport organizations that carry passengers, and housing and communal services may not be afraid of being fined by the Federal Tax Service until July next year. The adopted law No. 171-FZ suspends until July 1, 2020 the action of parts from the second to the fourth and the sixth article 14.5 of the Administrative Code of the Russian Federation, which reflect administrative responsibility for the following offenses:
• non-use (re-non-use) of the online cash register;
• using an online cash register that does not meet the requirements of No. 54-FZ;
• use of the online cash register in violation of the registration (re-registration) procedure, the procedure and conditions for working with CCP;
• non-delivery to the buyer of a cash register receipt / strict reporting form or failure to send an electronic version of this fiscal document.
However, the postponement of administrative responsibility does not mean a postponement of the transition to the online cashier. This year is given to the above mentioned entrepreneurs in order to introduce an online cash register into their work processes, having worked out the scheme of interaction with the cash register and issuing a check to the client.
What is better to install a CCP in transport, immediately punching a check or leave the cash register at the final point of the route or office? How many online cash registers are required for the entire number of vehicles of a transport organization? Which cash register is best for housing and communal services? This year is intended that these enterprises will have errors and failures in working with the cashier, but they need to be worked out by developing a scheme for interaction with the cash register for your enterprise gradually, without fear of fines from the Federal Tax Service.
You should not postpone the purchase of an online cash register, it is better now to purchase devices and establish work in accordance with No. 54-FZ, setting an example for the rest of the enterprises in their field.