Cashbox? No, I have not heard

Friends! There are quite a few among us entrepreneurs engaged in the trade in goods and services. For such businessmen, the State Duma introduced a number of changes to Federal Law No. 54, which simplified the use of cash registers to a number of individual entrepreneurs and organizations.

Under the cut - an analysis of the basic provisions of the FZ-54, as well as examples of its convenient implementation.
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So, there are two cases. The first is when a business abolishes the use of KKM 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 public may not use the cashier.

“Cashier, come on, goodbye!” Can be said by those who use exclusively UTII. "Vnemenko" is subject to a relatively small list of activities, the municipality makes a decision on its introduction. If the UTII coexists with the general tax regime or (suddenly!) With the UAT, then the cash register should be used in terms of sales that are not related to imputed activity.

There are funny exceptions in this and the other direction: PIs reporting on the “simplified”, but engaged in trade in densely populated areas, are obliged to print checks on the cash register, and those who trade in alcohol in hard-to-reach and sparsely populated settlements are not are required. And even if you prove to the tax authorities that your alcoholic drink 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 you will be checked :)

And finally, those entrepreneurs whose type of activity is specified in paragraph 3 of Article 2 of the Federal Law No. 54 can disown CCP.

Pros, cons, pitfalls

The advantages of abolishing CCV are the absence of a complex process of its registration. In accordance with the Federal Law No. 89, the cash desk must go a long and difficult path with the taxpayer through the hardships of the tax authorities' requirements: checking the condition of the apparatus, making it into the state. registry, registration with authorities and sealing. A prerequisite for the operation of CCV is also a fee for its maintenance and replacement of the EKLZ.

Of the minuses - working without a cash register implies issuing a strict reporting form (BSO), which should include the following information:

• name, number and date of issue of the document
• name of the organization or full name Entrepreneur, INN
• name and quantity of goods or services purchased
• payment amount
• position, full name and the signature of the person who issued the document

Under certain types of activities for which its own BSO form is not provided, it is sufficient to indicate the necessary information in documents implemented in all advanced computer-aided trade automation systems.

You need it

Accounting is all in the head, therefore, you can use LifePay mPOS system without fiscal functions to manage your business, to control accounting and employees. This will ensure the issuance (by SMS and e-mail) of a slip check confirming the receipt of money from the client, and full control over the profit with the withdrawal of management reports, as well as the observance of another item of legislation - the ability to accept payment by credit card.

The second case, when a business continues to receive money from the public using CCT, 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 the cash register (non-volatile fiscal memory, EKLZ 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 removed the cash register from the register and do not know what to do with it now, then we suggest: it can be sold. Well, or use to control cashiers, couriers and other employees who take money from customers. In this case, the tax authorities will not come to you with the verification of this CMC.

An interesting fact (and you certainly noticed it), that at the moment, not all of the existing cash registers meet the requirements of FZ-54, since they do not indicate all the necessary data. The details contained in the checks of such devices were established by the Regulation on the use of cash registers in the implementation of 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 the Federal Law 54-FZ, that is, it makes sense to use other POS solutions, such as ours :)