Individual entrepreneurs who use the form of taxation in the form of the Unified Imputed Income Tax (UTII) have the right to work without a cash register. Officially, this rule is fixed in paragraph 2.1 of Art. 2 of the Federal Law of 22.05.2003, No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards." You can do without a cash register and not violate tax laws by adhering to the basic rules of working in such conditions.
It is necessary
- - computer technology;
- - sales receipts or receipts for payment;
- - current account for work by bank transfer.
Instructions
Step 1
Determine if your trading activity is one that is possible to carry out without the use of cash registers. In order to meet the requirements of the law, activities should not relate to the retail sale of alcoholic beverages over 15%, and must also be regulated exclusively by UTII (information from the Federal Tax Service of the Russian Federation of 09.29.09).
Step 2
If you had a cash register installed, be sure to deregister it with the tax office. This must be done on the same day on which you plan to stop using it. If you do not use cash registers that have not been deregistered, you will be fined in accordance with Art. 14.5 of the Administrative Code of the Russian Federation. Fine amount: 3000-4000 rubles. for individual entrepreneurs; 30,000 - 40,000 rubles. for LLC.
Step 3
When working without a cash register, you are not exempt from the need, at the first request of the buyer, to issue a document confirming the completion of the act of purchase and sale. Such a document means a sales receipt or receipt of payment. In them, be sure to record the following points: the number and date of the transaction, the name of the organization, the address of the store, the purchased goods / services, the amount accepted, the position and signature of the employee who issued the document. You can also develop your own document form, including the necessary functions.
Step 4
You can do without a cash register even if your company works only by bank transfer. In this case, the buyer transfers the money to the individual entrepreneur's account, from which all taxes required by law are paid.
Step 5
You can use the services of organizations that deliver and receive payment for your products. Such companies operate using mobile cash registers and will certainly issue a receipt upon purchase. All proceeds are transferred to your current account, from which the tax is paid. A percentage is also charged in favor of the shipping company (from 1.5 to 5%). This method frees you from numerous worries about the cash register and the papers related to its sale.
