Bill No. 290-FZ, which entered into force in the summer of 2017, amended No. 54-FZ “On the use of cash registers”, reflecting the timing, scheme and rules for the transition to work with an online cash register for entrepreneurs and organizations. Failure to comply with the transition rules and non-use of cash register equipment (CCP) is punished with a fine.
Failure to use cash register equipment – fine
Since the beginning of July 2019, the use of online cash registers has become mandatory for the following business categories:
• individual entrepreneurs on a patent (PNS) and vmenenka (UTII), who trade in goods of their own manufacture, without hired employees;
• SP on a patent (PNS) and imputation (UTII), providing services, with hired employees;
• representatives of vending without hired employees.
If the online cash register is not used from 07/01/2019, in accordance with Article 14.5 of the Code of Administrative Offenses, these individual entrepreneurs and organizations are threatened with a fine in the amount of 25% to 100% of the amount of settlements for goods that were released without the use of cash registers. At the same time, in the aforementioned article it is noted that the amount of the fine cannot be less than 10,000 rubles for officials, not less than 30,000 rubles for legal entities.
A repeated offense, provided that the total amount of settlements for goods without the use of cash will exceed 1 million rubles, will lead to suspension from trading activities for a period of up to 2 years for officials, of course, with an administrative suspension of activities, that is, the closure of the enterprise for a while (3 months for individual entrepreneurs and legal entities).
For what, besides the non-use of CCP, can a fine be issued?
Failure to comply with the rules for working with cash registers can also serve as a reason for collecting a fine. Administrative liability threatens in case of violation of the cash register operation procedure, defined by No. 54-FZ, the deadline for registering the cash register with the Federal Tax Service, the lack of data transfer to the tax office through the OFD, etc. The first offense can cost an entrepreneur a simple warning, but if caught again, a fine threatens: for officials 1,500-3,000 rubles, for legal entities 5,000-10,000 rubles.
Failure to issue a cashier s check to the buyer or displaying an incomplete list of details in the check is an offense, in particular, if the entrepreneur left his contact details for sending the electronic version of the check, but it was not sent. Failure to issue or not send a check / form of strict reporting to the buyer is subject to a fine of 2,000 rubles for an official and 10,000 rubles for a legal one. Amendments often affect mandatory details, so it is worthwhile to closely monitor changes in legislation and update the online cash register software in time. With the introduction of mandatory digital marking in the list of requisites required for printing, a marking code has been added, if you trade in marking goods, you should pay attention to this and set up the checkout until you are fined.
Of course, the presence of misfires, cash register malfunctions, failures to connect to the OFD and other situations are taken into account by the FTS, therefore, if you voluntarily and personally contact the tax office with a statement of your violation and its subsequent correction, there will be no administrative liability, and you will not be fined.
Moratorium on fines for the absence of online cash registers
Individual entrepreneurs do not face a fine for the lack of an online cash register. Until 07/01/2020, the FTS does not fine:
• taxi and minibus drivers, as well as public transport conductors who sell tickets to passengers in transport;
• housing and communal services (HCS), which take payments for their work and services.
This relaxation was made in order to gradually introduce online cash registers into the working conditions of these enterprises, which had not previously worked with a cash register. Temporary exemption of these categories from fines are reflected in the bill No. 682709-7 of 05.04.2019, adopted in the third reading.
Along with the postponement of fines for housing and public utilities and drivers of public transport, a postponement of the transition to online cash registers until 2021 for certain categories of entrepreneurs was adopted, for all the rest, non-use of CCP will currently result in a fine for the absence of an online cash register.