The law gives individual entrepreneurs who are payers of the unified imputed income tax (UTII) the ability not to use the cash register, including when accepting cash. They have the right to do without a cash register, but at the first request of the client they are obliged to issue a receipt or a sales receipt confirming the receipt of money.
Instructions
Step 1
If your type of entrepreneurial activity, according to the legislation of the region where you actually carry it out (the possibility of applying this tax regime and the rates of the tax itself are completely within the competence of local authorities), gives the right to apply UTII, you must register with the inspectorate as a payer of this tax … You have the right to do this even if you are registered as an entrepreneur in one constituent entity of the Federation, and you carry out activities in another. Please note that when conducting other activities that do not fall under UTII and accepting cash in connection with it, you must use the cash register, you just do not need to punch in it the amounts received depending on the type of activity for which you pay UTII.
Step 2
However, be prepared that at any time the buyer may demand from you a document on receipt of money from him. And you have no right to refuse him. However, the law is quite liberal with regard to the supporting document. If your product or service is not included in the list of those whose payment must be confirmed by a strict reporting form, you are free to use any standard form of supporting document from those presented in computer accounting and business programs or develop your own version.
Step 3
The main thing is that the document contains information such as the name, number, date of issue, your name and TIN, the name and number of goods or works, services, the amount received for them and the full name and position of the person who issued it (yours or the seller). It will not be superfluous to certify it with a seal, if available, and a signature.
Step 4
A special case if you've used a cash register before. After switching to UTII, in the event that there are no parallel activities for which the use of the cash register is mandatory for you, you should immediately remove your cash register from the register. Otherwise, the tax office can check your cash discipline at any time, fine if violations are detected. In this case, the argument that you no longer have to use the cashier will not help you (until it is deregistered).
