Carrying out cash settlements with customers without using a cash register promises entrepreneurs with serious fines. The rules for its use are strictly regulated by law.
When an entrepreneur is obliged to use the cashier
The cash register (cash register, cash register) is intended for registering the purchase of goods and printing a cash register receipt. The laws governing the use of cash registers on the territory of the Russian Federation indicate that they are mandatory for use by all entrepreneurs who make settlements with customers for cash or using bank cards.
However, in some cases, you can do without a cash register. It all depends on what services the individual entrepreneur provides or what goods he sells. So, the cash register is not needed for individual entrepreneurs who are payers of UTII or are engaged in trade in markets, in kiosks, etc. … Such individual entrepreneurs are obliged to issue commodity or SRF to their customers instead of cash register receipts. But a document that confirms the receipt of cash from buyers is required. They must contain a mandatory set of details such as date, document number, quantity and name of goods, signature of the person who issued the document, etc.
All other individual entrepreneurs are required to use KKM. If the individual entrepreneur does not issue a cashier's receipt to the buyer, then he faces a warning or a fine of up to 100 thousand rubles. At the same time, the cash register that uses the individual entrepreneur in its activities must be serviceable, sealed and registered in the prescribed manner in the tax office at the place of registration of the individual entrepreneur. Without going through the registration procedure, the operation of the outlet will be declared illegal.
Registration of a cash register for individual entrepreneurs
The registered cash register must have a fiscal memory and operate in a fiscal mode. It must be included in the register of KKM. A hologram must be installed at the checkout, which confirms the permission to use it.
To register a cash desk with a tax office, an individual entrepreneur will need an application for registering a cash desk; an agreement on its technical support, concluded with a maintenance center; KKT passport. You will also need documents that confirm the purchase of a cash register (sales receipt, invoice, payment order, etc.).
The cash register must be installed at the place of business; a lease agreement for a retail space can become a confirmation of the address for the tax office. If an individual entrepreneur carries out offsite trading activities, he can register a cashier at his home address. The application must be accompanied by the registration documents of the individual entrepreneur (TIN and OGRN).
The registration procedure itself takes 5 working days, after which the individual entrepreneur is issued a card for registering the cash register.
Rules for the use of the cash register of individual entrepreneurs
The seller is obliged to issue a check to the buyer at the time of receipt of the cash. The date, time and cost of the purchase is recorded on the receipt. In this case, the cashier's receipt must contain a number of mandatory details - the full name of the individual entrepreneur, TIN, the number of the cash register, the number of the receipt, and the sign of the fiscal regime. It can include other optional parameters.
All cash registers must undergo a health check annually. It is not allowed to use a cash register that does not print the necessary details (or prints illegible), does not allow obtaining information that is contained in the fiscal memory. If the cash register is out of order, the individual entrepreneur is obliged to stop accepting cash from the population. Also, it is not allowed to use the cash register, on which the CTC seal is missing or damaged.
The individual entrepreneur must keep a cashier-operator's journal at each cash register in operation, which must be certified by the tax office. He is also obliged to keep a log of the call of technical specialists, in which all calls of the specialists of the TSC are recorded.
Only persons who have mastered the rules of its operation and who know its structure are allowed to work at the cash register. It is necessary to conclude a liability agreement with them.
