Cashbox? No, I have not heard
Friends! Many of us are entrepreneurs involved in the sale of goods and services. For such businessmen, the State Duma introduced a number of amendments to Federal Law No. 54, which simplified the use of cash register equipment for a number of entrepreneurs and organizations.
Under the cut - a discussion of the main provisions of the FZ-54, as well as examples of its convenient implementation.
So there are two cases. The first is when a business eliminates the use of cash register in accordance with new conditions. Who can do this is the answer below.
You don't need it
First of all, those taxpayers who provide certain services to the population may not use the cash desk .
"Cash desk, come on, goodbye!" can say and those who use exclusively UTII. A “small blind” is taxed on a relatively small list of activities; the municipality makes a decision on its introduction. If UTII coexists with the general taxation regime or (suddenly!) With the Unified Social Tax, then the cash register must be used in terms of sales not related to imputed activities.
There are funny exceptions here and there: IPs reporting on “simplification”, but engaged in the field of trade in densely populated areas, are required to print receipts by cash register, and those involved in the sale of alcoholic beverages in hard-to-reach and sparsely populated settlements obligated. And even if you prove to the tax authorities that your shop is located in such a godforsaken place, this will not free you from having to write a separate check for each sale in accordance with the rules of strict primary accounting and reporting. Another question is whether they will check you :)
Well, finally, those entrepreneurs whose type of activity is indicated in paragraph 3 of Article 2 of Federal Law No. 54 can disown KCP.
Pros, Cons, Pitfalls
The advantages of the abolition of the CCP are the lack of a complex process for its registration. In accordance with Federal Law No. 89, the cash desk must go a long and hard way together with the taxpayer through the thorns of the tax authorities' requirements: checking the serviceability of the device, adding it to the state. register, registration with authorities and sealing. A prerequisite for the operation of the CCP is also a fee for its maintenance and replacement of EKLZ.
Of the minuses - work without a cash register involves the issuance of a strict reporting form (BSO), which should include the following information:
- name, number and date of issue of the document
- name of organization or full name Entrepreneur, TIN
- name and quantity of goods or services purchased
- payment amount
- position, full name and signature of the person issuing the document
For certain types of activities for which a specific form of BSO is not provided, it is enough to indicate the necessary information in the documents implemented in all advanced computer systems for trade automation.
You need it
Accounting is the head of everything, therefore, to manage your business, to control accounting and employees, you can use the LifePay mPOS system without fiscal functions. This will ensure the issuance (via SMS and e-mail) of a slip receipt confirming the receipt of money from the client, and complete control over the profit with the conclusion of management reports, as well as compliance with another point of legislation - the ability to accept payment by credit card.
The second case - when a business continues to receive cash from the population using CCP, it can also be provided with a solution from LifePay. In the complex smartphone + card reader + fiscal receipt printer, developed by our company, all the necessary functions of a cash register machine (non-volatile fiscal memory, ECLZ and beyond) are implemented.
In all cases, the issued payment document satisfies two main points: it certifies the fact of purchase and can be used by consumers to protect their rights (for example, when returning or exchanging goods).
If you deregistered a cash register and don’t know what to do with it now, we suggest that it can be sold. Well, or use to control cashiers, couriers and other employees who accept money from customers. In this case, the tax authorities will not come to you with a check of this CMC.
An interesting fact (and you probably noticed it) is that by far not all operating cash registers satisfy the requirements of FZ-54, since they do not indicate all the necessary data. The details contained in the receipts of such devices were established by the Regulation on the use of cash registers when making cash settlements with the population N904. These checks do not contain the name, quantity of goods, name and position of the seller. Therefore, if the old system does not satisfy paragraph 2.1 of Art. 2 of Federal Law 54-FZ, that is, it makes sense to use other POS solutions, such as ours :)