Penalty if there is no online cash register. Penalties for violating the rules for the application of kkt. Failure to send a cash receipt or BSO to the buyer

The new legislation regarding the use of cash registers has obliged almost all entrepreneurs and legal entities to start using online cash registers in their activities. And what is the penalty for not having an online cash register in 2017? You can find the answer to this question in the following article.

Responsibility for non-use of online cash equipment

Penalty for not online cash registers established by the Code of the Russian Federation on Administrative Violations. At the same time, a fine is not the only type of punishment for non-use by an entrepreneur or legal entity necessary equipment. In addition to a monetary sanction, a temporary suspension of the activities of a company or individual entrepreneur is possible.

Information about the penalties for not using the online cash register in 2017 is presented in the table:

How to avoid sanctions

In order not to receive a fine for online cash registers, you must comply with all legal requirements, namely, you need to do the following:

1. Buy a new online cash register, or upgrade an old cash register.
2. Buy a drive for the online checkout fiscal memory. It will need to be changed every thirteen months. Those entrepreneurs and companies that carry out their activities on an imputation, simplified taxation or patent will have to change this drive once every three years.
3. Register the cash register with the tax authority. You can do this directly on the Internet, through a personal Personal Area.
4. Conclude a contract with the FD operator. He will interact with tax service, and transmit to it information about the calculations made in real time.

Responsibility for violations related to the use of CCP is established by Art. Code of Administrative Offenses of the Russian Federation. Thus, the implementation of settlements without a cash register (if its use is mandatory) entails a fine that is a multiple of the purchase amount - from 3/4 to one size of the settlement amount, but not less than 30 thousand rubles.

But if the CCP was used, but either did not meet the established requirements, or the procedure for registration (re-registration), the procedure and conditions for its application were violated, a fine of 5 to 10 thousand rubles may be imposed on the organization, on officials and individual entrepreneurs - from 1, 5 to 3 thousand rubles. The violator can get off with a warning, but it is hardly worth counting on massive indulgences from the tax authorities.

It should be noted that earlier in practice all violations related to the use of CCPs were qualified by controllers as non-use of CCPs and were punished (for the organization) with a fine of 30 to 40 thousand rubles.

If you did not have time to change the CCP

It could happen that before July 1, 2017, the organization did not have time to change the equipment to a new one. Will there be a penalty in this case?

Judging by official explanations, in this case, when certain conditions penalty can be avoided. As the Ministry of Finance of Russia explained in a letter, if a person has taken all measures to comply with the requirements of the law, but still violated them, then he should not be held liable.

In particular, the financial department indicated that in this case it is possible to examine the contract for the supply of fiscal storage. Of course, if you entered into an agreement only on June 30 and did not have time to replace the fiscal drive by July 1, then the existence of such an agreement will not save you from a fine. But if the contract was concluded within a reasonable time, then no penalty will be imposed.

If the FN does not comply with the taxation system

In certain cases, the law establishes additional requirements for the fiscal accumulator of cash registers. For example, when providing services, as well as when applying the simplified tax system, unified agricultural tax, UTII, PSN, the validity period of the fiscal attribute key of the fiscal accumulator must be at least 36 months. However, for the vast majority of drives on the market, the validity of the fiscal attribute key is 13 months. What to do and is it possible to use what is now?

According to the Federal Tax Service of Russia, it is possible. In the letter, the tax department recalled that the first model of a fiscal drive for 36 months was included in the register only on May 3, 2017, and at the same time, there was not a single copy of such a model in the register by the time this letter was published. In other words, even at the end of May, no one could buy, let alone use, the “correct” fiscal drive.

This means that these circumstances exclude guilt in committing an administrative offense, therefore, it is impossible to be held liable for the “wrong” drive.

At the same time, of course, any fiscal drive can only be used until the expiration date of its key, that is, after 13 months, the drive will need to be replaced. However, this operation is quite simple and can even be done independently.

Forms of documents used when using cash registers

In conclusion, we briefly touch on the question of what documents need to be drawn up when applying CCP. Recall that the absence of primary accounting documents by an economic entity is a gross violation of the requirements for accounting, the responsibility for which is established by Art. Code of Administrative Offenses of the Russian Federation.

Is it necessary, for example, to keep a journal of the cashier-operator (form KM-4) and will there be a fine for his absence?

The Ministry of Finance of Russia answered these questions in the negative. In the letter, the financial department recalled that the Decree of the Goskomstat of Russia, which approved the KM-4 form, is not a regulatory legal act adopted in accordance with federal law No. 54-FZ, and does not apply to legislation Russian Federation on the use of CCT. Therefore, according to the financial department, it is not subject to mandatory application.

It is not necessary to apply the form KM-3 "Act on the return of funds to buyers (clients) on unused cash receipts." At the same time, the cash register itself, when returning Money the buyer applies to without fail. This is indicated in the same letter from the Russian Ministry of Finance.

We also note that it is necessary to apply and unified forms incoming and outgoing cash orders - after all, they are approved by the Bank of Russia as mandatory. Therefore, for their non-use, a fine is more than possible.

Alexander Lavrov, certified auditor

Penalties for violating the rules for working with online cash registers

In short, the penalties for non-use or misuse, and for failure to issue a cash receipt to a customer, have become tougher. Moreover, the tightening of fines is quite significant: to pay fines for online cash registers, working with violations or not working at all, will have many times more.

Moreover, the new sanctions for violations are so severe that, in principle, they can lead to the collapse of the business. The fact is that for some violations, it is possible to suspend activities, that is, suspend business for up to 90 days. This is for LLC and for individual entrepreneurs.

If something like this happens, for example, at the height of the season, it can lead not only to the non-receipt of a significant part of the proceeds, but also to the cessation of operations in general. Directors are subject to disqualification for a period of several years.

Therefore, from 2017, when online cash registers become a reality, entrepreneurs will have to look even more carefully to ensure that trading for cash and settlement bank cards and, accordingly, the use of online cash desks took place without violations, but in strict accordance with the law.

The new fines for incorrect operation of online cash registers are as follows.

Entrepreneurs and CEOs (LLCs) should keep the following in mind: important points. Under officials only managers are understood by law: the director, CEO, Deputy Director. The seller, cashier, merchandiser, who may be directly involved in the violation, cannot be fined.

Their leader will himself punish as he sees fit: he will deprive him of the bonus, reduce it, impose disciplinary action, will issue a warning, etc. The most important thing is that this punishment of the guilty employee should comply with the labor legislation in force at that time.

It is also necessary to keep in mind that all changes in the rules, including the penalties indicated above, have already been adopted in the form of law. Therefore, compliance with the rules must be approached responsibly.

How to avoid fines when applying CCP in 2017

The answer is extremely simple: do not break the law, conduct business, sales, strictly observing it. It is necessary to do the following:

1. Get a cash register that can be connected to the Internet, that is, an online cash register. New device can cost about 20-30 thousand rubles.
You can not buy a new one, but continue to use the old cash register. To do this, he, firstly, must be able to connect to the Internet. Secondly, inside it there should be a place for installing a special device - a fiscal drive.

2. The fiscal accumulator must be changed every 13 months. If an LLC or individual entrepreneur does not work on a patent, on UTII or on the simplified tax system, then the fiscal accumulator will need to be changed once every 3 years.

3. It is necessary to register an online cash desk with the Federal Tax Service. In the tax service, there is no need to carry the cash register itself, as before. Now the registration of an online cash register is also online - through a personal account on the website of the Federal Tax Service.

4. Conclude an agreement with the operator of fiscal data, which will, in fact, interact with the tax service for the transfer of cash receipts online.

When concluding an agreement, it is necessary to pay attention to the fact that the activities of fiscal operators are licensed by the FSB.

Working without a cash register - for an LLC, a fine can manifest itself not only in a monetary penalty, but also in a forced suspension of activities. We will tell you in which cases liability is provided for violating the procedure for making cash settlements with customers.

Can an LLC operate without a cash register?

There are few grounds for the operation of an LLC without a cash register with the start of the updated law “On the use of cash registers ...” dated May 22, 2003 No. 54-FZ, but they still exist. This is including:

Separately, we will mention the temporary (until 07/01/2019) opportunity to refuse cash registers in the calculations for some LLCs.

What are the penalties for working without cash register for LLC?

Law 290-FZ, except for changes in the implementation procedure cash transactions, amendments were made to the current Code of Administrative Violations. According to the updated rules, sanctions will be imposed on the enterprise in the following cases:

For the transitional period (until the widespread introduction of online cash registers), the most common violation will be the use of an old-style cash register. We will dwell on it in more detail.

What are the fines for working without a new generation cash register?

In the period until July 2017, enterprises were allowed to voluntarily switch to online cash registers and upgrade old cash registers by replacing the ECLZ with a block with a fiscal drive. Such a purchase or modernization, of course, should have been accompanied by deregistration in the tax of old equipment and registration of a new one. From 07/01/2017, the old cash desks are gradually being replaced by the new generation cash desks. At the same time, the tax office performs the removal of old cash registers from ECLZ from the register independently and without notifying the user.

At the same time, as practice shows, the imposition of fines for working at the cash desk of the old model depends on the prevailing practice in the field. The use of old technology by tax authorities can be regarded as the use of cash register equipment with violations in the order of its registration and unsuitable for technical requirements (clause 4 of article 14.5 of the Code of Administrative Offenses) or as non-use of cash registers in calculations (clause 2 of article 14.5 of the Code of Administrative Offenses).

More about cash settlements in remote settlements read.

Exemption from administrative responsibility

In addition to the amounts of fines Art. 14.5 of the Code of Administrative Offenses also contains a note that allows sellers to avoid penalties. If the enterprise declares to the Federal Tax Service about the violation cash discipline in writing, it may be released from liability under the following circumstances:

• if the obligations stipulated by Law 54-FZ are voluntarily fulfilled before a decision is made in the case of an offense;
• if at the time of receipt of a written application tax office did not have information about the violation;
• if the information in the seller's application and the documents attached by him are sufficient to determine the fact of the offense.

Also, the reason for not applying the fine may be technical failures in the operation of the CCP.

Results

Basically, only those LLCs whose activities take place in remote areas or are associated with non-stationary trade will be able to work without the use of cash registers. Penalties for non-use of KKM in established cases are more than severe and in some cases can lead to an administrative suspension of activities.