Do I need a cash register for individual entrepreneurs with the simplified tax system? How to register and use a cash register for individual entrepreneurs under the simplified tax

2024 Author: Howard Calhoun | [email protected]. Last modified: 2023-12-17 10:16

Any person who decides to start his own business is invariably faced with the question - do you need an IP cash register on the simplified tax system. Of course, "simplified" allows you to get rid of unnecessary costs for taxes. However, one should not assume that under the simplified tax system, a private entrepreneur is completely exempted from obligations.

CRM requirements

Cash machines must meet strict requirements, which are clearly stated in the Tax Code:

• Any cash register must go through the registration procedure. Usually, cash registers are registered directly with the tax office at the place of residence of an individual entrepreneur.
• You can use only those CCP models that are included in the special register of the Russian Federation. To check if the unit is on this list, check the holographic symbol on the unit itself. Also, when deciding which cash register for IP under the simplified tax system to use, it is recommended to first study the registers and not purchase models that are not in them.

It is also worth considering that each carshould print checks, which will indicate the details and scope of the company.

CRE for IP under USN

If a novice businessman decides to stay on the "simplification" and his activities involve cash settlements with customers, then he must definitely purchase a cash machine. The same applies to transactions that are processed when transferring to bank cards. However, a cash register for an individual entrepreneur under the simplified tax system is not always a prerequisite for carrying out commercial activities. There are certain exceptions:

• When a business owner receives income from IP on the simplified tax system, he does not need a cash register if all payments are made by bank transfers to the company's officially registered account.
• The owner of the company is geographically located in a disadvantaged area where it is simply impossible to install or connect a CCP. However, in this case, it is necessary to confirm the fact that cash registers really cannot be used.

If we are talking about the provision of services to the population, then standard checks can be replaced with a strict accountability form

Can BSO be used instead of CCP?

Since the cash machine needs to be registered, constantly checked and made sure that checks match with the rest of the reporting, many entrepreneurs decide to get by with strict reporting forms. However, it should be borne in mind that this type of document can only be used if the activity of the individual entrepreneur is related to the provision of services to the public. In order to determinewhether the type of business fits into this category, it is recommended to study the document called OK 002-93. This is a list of all services that are allowed to be provided without the use of cash registers. The work of an individual entrepreneur without a cash register under the simplified tax system in this case will be much more convenient. There are also other options.

Is it possible to do without a cash register and without BSO?

This option is really possible. However, in order not to use equipment or specialized forms, you need to consider in what cases this is acceptable.

First of all, this scheme of document management in an organization is possible if the type of activity does not allow the installation of bulky equipment. For example, if a business owner is the owner of a small newsstand that stands in the market, then, of course, he will not be able to connect cash equipment. On the other hand, requiring a pensioner who buys a newspaper to sign a BSO is also impossible and simply ridiculous. The same goes for small retail outlets, collection points and more.

Also, it is not necessary to purchase a cash register for individual entrepreneurs under the simplified tax system for pharmaceutical companies that operate as paramedical stations located far from large cities. The same applies to other organizations operating in difficult conditions.

Where to buy cash registers

A car of this class cannot be bought in a standard store. Therefore, you will have to find an official company that sells cash registers. It should be noted, however, that the devicemust have all the necessary certificates and be sure to have a document confirming that the unit has passed a special expert commission.

CREs are sold both wholesale and retail.

Online checkouts

Today, there is already a bill according to which all information about any manipulation of funds must be transmitted to the tax authorities via the World Wide Web. Based on this, any entrepreneur can do without a cash register for individual entrepreneurs under the simplified tax system and switch to online data processing.

How does it work? Everything is very simple - customers will not receive original checks, but electronic ones. Today, documents of this type are already equated with real documents. Accordingly, in case of receiving a low-quality service or product, the buyer has the right to contact the Federal Tax Service and submit an electronic receipt.

The online data processing system will also greatly simplify the process of registering a virtual cash register. At the same time, as the creators of the bill promise, the number of checks from the tax authorities will be significantly reduced, and there will be no need to re-register, replace and maintain cash registers at all.

If the owner of an IP on the simplified tax system without a cash register uses the online processing of invoices, then any electronic device can be used for this. Thus, all operations are performed using a regular smartphone or tablet.

Business owners should consider that they will receive a tax deduction for virtual cash registers. Its amount will be about 18 thousand rubles.

It is possible to register such systems from the middle of 2016. All information in this case is transmitted and verified by the tax authorities in real time, which is convenient both for verifying organizations and for the IP owners themselves, as well as their clients who can make purchases without leaving their homes.

Pen alties

Don't assume small business owners can now easily evade responsibility. If a cash register for IP under the simplified tax system is not installed, and a businessman does not use or does not have the right to use BSO, then this will be considered a violation of the rules for using cash equipment.

In this case, the owner of the registered business will have to pay up to 4 thousand rubles. If the company is owned not by an individual, but by a legal entity, then you will have to fork out much more. In this case, about 35 thousand rubles must be paid as a fine. Employees will not be able to escape responsibility. Since the seller and the cashier are responsible for the cash register, they are required to comply with all the requirements of tax legislation. If the sale is carried out without the relevant documents, then employees will be forced to pay up to 2 thousand rubles.

Therefore, it is better not to risk it and either register a cash machine or organize sales transactions via the Internet.