Any person who has decided to go about their own business, always faces the question - do you need an IP cash register on the USN. Of course, the "simplification" allows you to get rid of excess tax costs. However, one should not assume that under the simplified tax system a private entrepreneur is completely released from obligations.
CCV requirements
Cash registers must meet the strict requirements that are clearly stated in the Tax Code:
- Any cash register must pass the registration procedure. Typically, CCPs are registered directly with the tax office at the place of residence of an individual entrepreneur.
- You can use only those models of CCP that are entered in a special register of the Russian Federation. To clarify whether the unit is included in this list, it is necessary to check the holographic symbol on the unit itself. Also, when deciding which cash register for IP for USN to use, it is recommended to study the registers first and not to purchase models that are not in them.
It is also worth considering that each machine must print checks, which will indicate the details and scope of the company.
KKT for SP at the simplified tax system
If a novice businessman decided to dwell on "simplified business" and his activity involves cash payments with customers, then he must definitely purchase a cash register. The same applies to transactions that are executed when transferring to bank cards. However, the cash register for IP at the simplified tax system is not always a prerequisite for the implementation of commercial activities. There are certain exceptions:
- When a business owner receives income from an IP on a USN, he does not need a cash register if all payments are made by bank transfers to an officially registered company account.
- The owner of the company is located in a disadvantaged area, where it is simply impossible to install or connect CCV. However, in this case, it is necessary to confirm the fact that cash registers really are not possible to use.
- If we are talking about providing services to the public, then standard checks can be replaced with a strict reporting form.
Can I use BSO instead of CCT?
Since the cash register needs to be registered, constantly checked and made sure that the checks are consistent with the rest of the reporting, many entrepreneurs decide to dispense with strict reporting forms. However, it should be borne in mind that this type of documents can be used only if the activity of the individual entrepreneur is associated with the provision of services to the public. In order to determine whether a type of business fits this category, it is recommended that you study a document called OK 002-93. This is a list of all services that are allowed to be provided without the use of CCP. An IP without a cash register with a simplified tax system will be much more convenient in this case. There are also other options.
Is it possible to do without a cash register and without a BSO?
This option is really possible. However, in order not to use equipment or specialized forms, you need to consider in which cases this is permissible.
First of all, this document management scheme in the organization is possible if the type of activity does not allow the installation of bulky equipment. For example, if the business owner is the owner of a small newsstand that is on the market, then, of course, he will not be able to connect cash register equipment. On the other hand, requiring a pensioner to buy a newspaper to sign a BSO is also impossible and elementary ridiculous. The same applies to small retail outlets, collection points and much more.
Also, the cash register for IP at the simplified tax system does not have to be purchased by pharmaceutical companies that operate as paramedics located far from large cities. The same applies to other organizations working in difficult conditions.
Where to buy KKT
A car of this class cannot be bought in a standard store. Therefore, you will have to find an official company that sells KKT. It should be borne in mind that the device must have all the necessary certificates and must have a document confirming that the unit has passed a special expert commission.
KKT are sold both wholesale and retail.
Online box office
Today, a bill already exists, according to which all information about any manipulations with money should be transmitted to the tax authorities through the World Wide Web. Based on this, any entrepreneur can do without a cash register for IP in the simplified tax system and switch to data processing online.
How it works? Everything is very simple - customers will receive not original checks, but electronic ones. Today, documents of this type are already equated with these documents. Accordingly, in case of receiving a low-quality service or goods, the buyer has the right to contact the Federal Tax Service and submit an electronic check.
An 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 inspections from tax services will be significantly reduced, and there will be no need to re-register, replace and maintain the CCP.
If the owner of an IP on a USN without a cash register uses online billing, then any electronic device can be used for this. Thus, all operations are performed using a conventional smartphone or tablet.
Business owners should consider that they will receive a tax deduction for virtual cash registers. Its size will be about 18 thousand rubles.
Such systems can be registered as early as mid-2016. All information in this case is transmitted and checked by the tax authorities in real time, which is convenient for both the believing organizations and the owners of the IP themselves, as well as their customers, who can make purchases without leaving home.
Fines
Do not assume that now it will be easy for owners of small businesses to evade responsibility. If the cash register for IP at the simplified tax system is not installed, and the businessman does not use or does not have the right to use BSO, this will be considered a violation of the rules for the use of cash equipment.
In this case, the owner of the registered business will have to pay up to 4 thousand rubles. If the company does not belong to an individual, but to a legal entity, then you will have to fork out a lot more. In this case, it is necessary to pay about 35 thousand rubles as a fine. Employees will not be able to evade responsibility. Since the seller and the cashier are responsible for the CCP, they are required to comply with all requirements of the tax legislation. If the sale is carried out without 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 register or organize sales transactions via the Internet.