Many entrepreneurs can legally save money on the purchase of cash registers. But you need to know all the legal details, otherwise a tax audit will result in fines.
Managing partner of the center of legal support "Online Lawyer"
Any legal entity or individual entrepreneur is required to use a cash register if the buyer pays for the goods (work, services) in cash or with a plastic card.
It doesn’t matter if the sale of your product is carried out or the seller acts as an intermediary. It also does not matter if the buyer is an individual or represents the interests of the organization.
The use of a cash register is optional in several cases. For example, if customers are issued strict reporting forms or if the company uses a single tax on imputed income or the patent system as a tax system. In such cases, at the request of the buyer, a sales receipt or receipt is issued confirming the receipt of money.
In addition, cash registers are not needed in the implementation of certain types of activities listed in the law "On the use of cash registers ...". These include, for example, selling ice cream at kiosks, trading in lottery or travel tickets.
If the organization does not practice cash settlements, but suddenly there is a need to do this, you can hire an agent with a cash register and give him the right to accept cash on his own behalf.
Compliance with cash discipline is monitored by tax authorities. The frequency of inspections by law is not limited, that is, they can be carried out at least every day.
Penalties for not using cash registers are established by the Code of Administrative Offenses of the Russian Federation (clause 2 of article 14.5 and clause 1 of article 15.1). For citizens, they range from 1,500 rubles to 2,000 rubles, for officials - from 3,000 rubles to 4,000 rubles, for legal entities - from 30,000 rubles to 40,000 rubles.
Also, fines threaten the accumulation at the cash desk of funds in excess of the established limits. For officials, the fine will be from 4,000 rubles to 5,000 rubles, for legal entities - from 40,000 rubles to 50,000 rubles.
Legislation in this area is stable: it is impossible to single out trends either to mitigate it or to tighten it. The last significant changes were made in 2012, when entrepreneurs on the patent taxation system were added to the list of organizations that have the right not to use the cash register.
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