Do I need a cash register for IP with USN? How to register and use a cash register for IP with USN?
Any person who has decided to do their ownown business, invariably faces the question of whether a cash register of an IP is necessary at the USN. Of course, "simplified" allows you to get rid of unnecessary costs for taxes. However, it should not be assumed that under the CSS, a private entrepreneur is completely relieved of obligations.
CCP requirements
Cash machines must meet strict requirements, which are clearly spelled out in the Tax Code:
- Any cash register must go through the registration procedure. Usually CCPs are registered directly with the tax service at the place of residence of the individual entrepreneur.
- Only those CCP models can be used,which are included in the 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 IPs to use with USN, it is recommended that you first examine the registers and do not acquire models that are not in them.
Also it is worth considering that each machine must print checks, which will specify the details and scope of the company.
CCP for IP with USN
If a novice businessman decided to stop at"simplified" and its activities involve cash settlement with customers, it must necessarily purchase a cash register machine. The same applies to transactions that are made when transferring to bank cards. However, the cash register for IP with the USN is not always a prerequisite for commercial activities. There are certain exceptions:
- When a business owner receives income from a SP on a USN, he does not need a cash register if all payments are made by bank transfers to the company's officially registered account.
- The owner of the company is territorially inan unsuitable area where it is simply impossible to install or connect a CCP. However, in this case it is necessary to confirm the fact that the cash machines really can not be used.
- If we are talking about providing services to the public, then standard checks can be replaced by a strict reporting form.
Can I use SSR instead of CCP?
Since the cash register machine needs to be registered,constantly check and ensure that the checks are consistent with the rest of the reporting, many entrepreneurs decide to dispense with forms of strict accountability. However, it should be borne in mind that this type of documents can be used only if the activity of IP is related to the provision of services to the public. In order to determine whether a business type is suitable for this category, it is recommended to study a document called OK 002-93. This is a list of all services that can be provided without the use of CCP. The work of the IP without a cash register with the USN in this case will be much more convenient. There are also other options.
Can I do without a cash register and without SSR?
This option is really possible. However, in order not to use equipment or specialized forms, you need to consider in which cases this is acceptable.
First of all, this document management schemein the organization is possible in the event that the type of activity does not allow the installation of bulky equipment. For example, if the owner of a business is the owner of a small newspaper kiosk that is on the market, then, of course, he will not be able to connect cash register equipment. On the other hand, it is also impossible to demand from the pensioner who buys a newspaper to sign SSR, and it is simply too ludicrous. The same applies to small outlets, reception points and much more.
Also, the cash register for the IP with the USN is notit is imperative to purchase pharmaceutical companies that work as feldsher points located far from major cities. The same goes for other organizations working in difficult conditions.
Where to buy CKT
A car of this class can not be bought instandard store. Therefore, you will have to find an official company that sells the CCP. It should be noted that the device must have all the necessary certificates and a document confirming that the unit passed a special expert commission.
CCPs are sold both wholesale and retail.
Online cash registers
Today there is already a bill, according toto whom all information about any manipulation of funds should be transferred to the tax authorities through the World Wide Web. Proceeding from this, any entrepreneur can do without a cash register for IPs at the USN and switch to processing data online.
How it works? It's 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 poor-quality service or goods, the buyer has the right to apply to the Federal Tax Service and submit an electronic check.
Online data processing system will also allowgreatly simplify the process of registering a virtual cash desk. At the same time, as the authors of the bill promise, the number of inspections from the tax services will be significantly reduced, and there is no need to re-register, replace and service the CCP.
If the owner of the IP on the USN without a cash registerwill use online processing of accounts, then for this you can use any electronic device. Thus, all operations are performed using a regular smartphone or tablet.
Business owners should consider that they will receive a tax deduction for virtual cash desks. Its size will be about 18 thousand rubles.
Registration of such systems can already be done withmid-2016 year. All information in this case is transmitted and verified by the tax authorities in real time, which is convenient for trusting organizations, as well as for the owners of IP, as well as their customers who can make purchases without leaving home.
Fines
Do not assume that now the owners of smallbusiness can easily escape responsibility. If the cash register for IP with the USN is not installed, and the businessman does not use or does not have the right to use SSR, then this will be considered a violation of the rules for using cash register equipment.
In this case, the owner of a registered businesswill have to pay up to 4 thousand rubles. If the company does not belong to a physical entity, but to a legal entity, it will have to fork out a lot more. In this case, as a fine, you need to pay about 35 thousand rubles. Employees can not escape 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 the relevant documents, the employees will be forced to pay up to 2 thousand rubles.
Therefore, it is better not to risk and either register a cash register machine or arrange sales transactions via the Internet.