The deferments provided by law for a smoother transition of business to the new tax control regime have already expired - which means that the use of online cash registers today is a prerequisite for almost all types of organizations and individual entrepreneurs. Despite the relaxation of certain provisions, including the possibility of replacing monetary penalties with warnings, as well as simplification of the regulations for self-correction of violations, potential audits by tax authorities remain an urgent problem. How much will the fine for a failed check be for individual entrepreneurs and LLCs in 2021, and what liability is provided for the absence or non-use of a cash register? Let's figure it out.
General overview
The norms enshrined in the second part of Article 14.5 of the Code of Administrative Offenses of the Russian Federation determine penalties for legal entities guilty of non-compliance with the rules of trading, or more precisely, violating the procedure for working with online cash registers. For such cases, the law provides for the following types of administrative penalties:
- For officials who have committed an offense, the penalty imposed is from a quarter to half of the amount of the settlement made. At the same time, the fine for failure to use the online cash register will not be less than 10 thousand rubles, and is applied, among other things, to private entrepreneurs, in accordance with the addition to the content of Article 2.4 of the Code.
- For organizations guilty of a similar violation, the amount of punishment will be equal to at least 75% of the identified transactions, the minimum threshold value is 30 thousand rubles.
In cases where a business, for whatever reason, fundamentally ignores the requirements of the current regulations, the provisions of the third part of the previously mentioned article are used. The law determines that liability for a receipt not punched during a sale and trading without a cash register, if this fact is repeatedly detected, as well as if the turnover amount exceeds 1 million rubles, may be more severe:
- For officials - disqualification for a period of 12 to 24 months.
- In the case of individual entrepreneurs and organizations - suspension of work activities (up to 90 days).
However, in some situations, the measures taken against violators turn out to be more lenient. Non-profit enterprises, as well as entities representing small and medium-sized businesses, for which the possibility of issuing an official warning is provided for the first time, can avoid financial losses.
Results
Failure to comply with the regulations for the use of cash register machines, including a blank check, is an offense that threatens to impose a fine on both the organization and its officials or individual entrepreneurs.
Try to prevent this from happening, and if a violation has occurred, try to convince the controllers that your actions were unintentional and that you want to avoid this in the future. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.
What fine is imposed if there is no cash register?
Such wording is not found in the regulations of the Code of Administrative Offenses of the Russian Federation, therefore the mere fact of the absence of a cash register is not a basis for prosecution. It is an offense to directly conduct trading activities without using them, as well as non-compliance of the installed equipment with the requirements defined by the provisions of Federal Law No. 54. In the latter case, the amount of the penalty for legal entities is 30 thousand rubles.
The presence of cash register equipment is considered as a prerequisite for mutual settlements with clients (however, there are a number of exceptions, which we will return to a little later), as well as when making payments from other organizations or entrepreneurs - but only in situations where cash or a bank terminal is used.
Can I replace it with other documents?
Starting from July 1, 2021, replacing a cash receipt with any other document, including a cash register or receipt, will be illegal and considered an administrative violation, regardless of the type of activity of the company and the nature of the services provided. Most often, such forms are used by private organizations engaged in small retail trade or providing various services in the field of beauty, mortgage insurance, veterinary services, etc.
The strict reporting form must include the following items:
- series and form number;
- legal address of the company;
- TIN;
- name and cost of the service or product;
- nature of payment (cash or bank transfer);
- date of transaction;
- Full name of the person who performed the transaction;
- seller's signature.
Types of violations
Claims from regulatory authorities may be due to various circumstances. In addition to the already mentioned technical non-conformity of the equipment, the following offenses are also considered:
- Failure to comply with the regulations for initial and re-registration, including time limits. Involves a warning or penalty in the amount of up to 3,000 (for organizations - up to 10,000 rubles).
- Failure to provide or untimely provision of information and documentation requested by tax representatives. Provides for similar sanctions.
- Sale without a receipt - in 2021, liability for non-use of cash registers in the form of a fine for individual entrepreneurs and officials reaches up to two, for legal entities - up to ten thousand rubles. for each detected case.
It is worth noting that the mere fact of punishment is not a basis for releasing the culprit from the obligation to correct violations. In accordance with the law, the statute of limitations for prosecution is equal to one year - the starting date for counting the period is determined by the day of the actual commission of the offense, and when considering cases related to ongoing offenses - the moment of detection by the regulatory authorities.
Where to file a claim against the seller
If the consumer is not given a receipt in the store, then this is a violation of the legislation on the use of cash register systems .
The lack of documents on the purchase of goods also affects the buyer’s ability to freely return (exchange) the goods and otherwise assert their rights.
He is not deprived of this opportunity, but in practice it is much more difficult to protect the interests of consumers without checks.
If a store receipt is not issued, the consumer can file a corresponding complaint. The same right arises in the event of a refusal to issue a sales receipt at the consumer’s request. You can complain about violations committed by the seller to the authorities that control its activities.
These include: the tax inspectorate, Rospotrebnadzor, departments for the protection of consumer rights. In addition, the buyer can leave an entry in the book for complaints and suggestions. The management of a store or other establishment is obliged to study the complaint and take any action on it.
These organizations must accept a complaint from the consumer, consider it and take appropriate measures. For applications received from citizens to institutions and government agencies, a monthly period for consideration is established.
Upon receipt of such a complaint, the Tax Service checks the organization’s use of cash registers, the issuance of checks or other documents on the sale of goods. Based on the results of the review, the violator may be given a warning and a fine may be imposed. In case of repeated violations, the seller may face suspension of trade for several months.
See a sample complaint against an investigator to the prosecutor's office.
This is important to know - instructions for writing a complaint to the store.
Sample contents of a claim
There is no single form of claim for failure to provide consumers with receipts.
This document is drawn up in writing, printed or by hand. The main thing is that the recipient can read its content .
The complaint as a standard must contain a heading indicating the body to which it is addressed, as well as the name and data of the applicant. In addition, the document states:
- the essence of the violation committed and the date of its commission;
- data of the entrepreneur (organization) that committed the violation,
- consumer requirement;
- justification of the stated requirement;
- signature and date of document preparation.
All available evidence must be attached to the application. The complaint can be sent by mail or delivered in person through the reception (office) of the organization.
When delivering in person, you should put a mark indicating acceptance of the document on its second copy. You can also submit an application to Rospotrebnadzor online on the organization’s website. The complaint is also submitted electronically through the State Services portal.
Penalty for failure to clear a cash register check for individual entrepreneurs and LLCs
The term “online cash register” has been used by legislators since 2021, when the concept was included in the updated version of Federal Law No. 54. A distinctive feature of the new equipment is the function of automatic downloading of fiscal data received by the Federal Tax Service through the OFD platforms. Old versions of cash registers have not been registered since February 2021, so the use of such equipment is considered a violation qualified as non-use of cash registers.
The provisions enshrined within Part 2 of Art. 14.5 of the Administrative Code determine liability for failure to issue a cash receipt to the buyer - fines for individual entrepreneurs and LLCs required to issue paper or electronic documents confirming payment are 2 and 10 thousand, respectively. If the equipment is missing in principle, but the entrepreneur or enterprise continues to trade, the amount of the penalty is determined as a multiple of the amount of unaccounted transactions identified by the inspectors.
Is the seller required to provide a receipt document upon purchase?
The requirement to issue cash register receipts to customers and clients is enshrined in the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment (CCT) when making cash payments and (or) payments using payment cards.”
Issuing a check is considered the seller's responsibility and otherwise is punishable by administrative liability . Control over compliance with cash discipline is carried out by the inspection of the Federal Tax Service and Rospotrebnadzor.
How to avoid penalties for non-use of cash registers
The punishment imposed for non-compliance with the sales registration rules can be prevented using the algorithm set out in the note to Article 14.5 of the Code of Administrative Offences. The legislator admits the possibility of making mistakes, given the difficulty of adapting a business to the new regime, and offers fairly simple solutions in this case:
- Voluntary fulfillment of an obligation providing for financial liability in the period preceding the official issuance by regulatory authorities of a resolution confirming the fact of a violation.
- Independent execution of a correction check. Amendments made to the Code, which entered into force in 2021, allow for corrections to be made without notifying the inspectorate through a personal account - previously no more than three working days were allotted for providing information.
It should be taken into account that the fine for an unissued check is canceled only in cases where representatives of the tax service did not have time to identify the offense during the audit.
How to challenge or reduce the amount of the recovery amount?
The fine for a failed check (failure to use cash register) is easy to avoid. True, this can only be done if the tax authority did not find out about the offense first. An entrepreneur must also be willing to improve.
- If you receive a fine for not using a cash register, you need to make a correction check, separate for each transaction made without using a cash register. This is required from entrepreneurs by clause 4 of Article 4.3 N 54-FZ.
- The next step is to send a statement to the tax authority about the offense committed, which indicates the reasons for non-issuance of checks, the amount and details of the correction check. According to paragraphs 7, paragraphs 1 and 2, paragraph 11, paragraph 9 of the Appendix to the Order of the Federal Tax Service of Russia dated May 29, 2017 N ММВ-7-20 / [email protected] this must be done within three days.
Sanctions for violations of online cash registers
Close attention to careful compliance with the new requirements allows you to avoid most possible mistakes. The main thing is to take care of the timely installation and registration of equipment, as well as concluding an agreement with the OFD, which is responsible for promptly uploading data to the Federal Tax Service. Otherwise, there is a possibility of not only receiving a warning, but also being subject to a monetary penalty, as well as disqualification or suspension of activities, depending on the status of the subject.
It is worth noting that the legislator is more loyal to representatives of small and medium-sized businesses with limited resources. This is expressed not only in the provision of an initial deferment until 2021, but also in the fine imposed for the absence of a cash register, failure to use an online cash register, selling goods without a receipt and working without a cash register - in trade for individual entrepreneurs and LLCs belonging to this category , less stringent sanctions are provided.
As a rule, for the first time, tax authorities limit themselves to a warning - provided that the identified offense did not entail a threat to society, an emergency situation, or property damage. A complete list of factors determining the possibility of applying a more lenient punishment is given in the contents of the second part of Article 3.4 of the Administrative Code.
Does the seller have to issue a receipt?
Sellers for whom the use of cash register systems is mandatory must issue documents confirming payment for goods to consumers. If the check is not issued, this is considered a violation.
Monitoring the fulfillment of this obligation is carried out by tax authorities and Rospotrebnadzor. They have the right to apply administrative and other penalties to persons who released goods without issuing a document.
Another thing is that not all sellers are required to use cash registers. The law allows sales without the use of cash registers to the following persons:
- Individual entrepreneurs when applying special tax regimes (PSN or UTII).
- Organizations using UTII.
- Carrying out certain types of activities. For example, selling newspapers, magazines, ice cream through kiosks, selling tickets in public transport, cinemas, tea products on trains.
- Entrepreneurs and organizations located in hard-to-reach remote places.
However, the absence of a cash register does not mean that there is nothing to confirm the fact of purchase. Instead of cash receipts, these persons use other documents (strict reporting forms).
These include various tickets, coupons, receipts, subscriptions, etc. If there is no cash register, the buyer may require a sales receipt. Failure to issue it by the seller will also be a violation of applicable laws.
When is it permissible for a seller not to provide a receipt to a consumer?
Typically, a retail sale is evidenced by issuing a receipt to the consumer. Providing it is not always the responsibility of the seller. Failure to provide a document on a completed transaction is not considered a violation in the following cases:
- absence of CCP for legitimate reasons;
- absence of a buyer’s request to issue him a sales receipt (another SO form).
Breakdown of the cash register, lack of tape in it, or other reasons of this kind do not relieve the seller from fulfilling his obligations. If the device is broken, you cannot make a transaction until it is repaired or replaced. If customers purchased goods when the checkout was not working, they can file a complaint against the seller.
Penalty for failure to issue a check
Situations related to non-compliance with the rules requiring the provision of documents to buyers confirming the fact of mutual settlement are considered by the provisions of Part 6 of Art. 14.5 Code of Administrative Offences. In accordance with the law, such violations threaten individual entrepreneurs and responsible officials with a financial penalty in the amount of 2,000 rubles, legal entities - up to 10,000. In the presence of mitigating circumstances, an official warning may be issued as an alternative.
Deadlines, consequences of non-payment
The legal entity receiving the penalty is required to pay the fine specified in the order within 20 days from the moment it comes into force. For those who do not do this, the tax authority, within two months, decides to write off the fine from the LLC’s account.
If this deadline is missed, the tax authority has the right to go to court to demand the collection of a penalty payment. If there is a delay in payment, the tax office will charge a penalty in the amount of 40% of the fine , since such a violation is regarded as intentional (clause 1.3 of Article 122 of the Tax Code of the Russian Federation).
Lack of nomenclature in the check
Starting from February 2021, organizations and individual entrepreneurs working on a patent, simplified tax system, as well as using the unified agricultural tax, must provide documents in the structure of which the specific nomenclature name of the commodity item is indicated.
The absence of this detail is the basis for recognizing the invalidity of the issued confirmation, and makes it possible to bring the culprit to justice, determined by the provisions of paragraph 3 of Article 14.5 of the Code of Administrative Offenses. The fine for officials varies within three thousand rubles, for entrepreneurs and enterprises - up to 10 thousand.
To avoid such sanctions, it is necessary to take care of the convenience of interaction between cashiers and the equipment they use. The nomenclature should be clear, navigation through catalogs should be convenient and fast. To solve this problem, as well as create conditions conducive to operational accounting and control, it is recommended to use software solutions from , which significantly facilitate the performance of daily routine operations.
Responsibility for incorrect taxation system in the check
Yes, penalties were approved within the framework of the fourth part of the above article of the administrative code. The maximum amounts that can be imposed as punishment are similar to the punishment for the lack of nomenclature positions - up to three thousand rubles for employees, and up to ten for organizations.
Advance report without cash receipt: attach PKO receipt
An advance report without a cash receipt can also be supplemented with receipts for cash receipt orders.
The PKO, like the BSO, consists of 2 elements - the main part and the tear-off receipt. The employee who paid for goods or services with accountable funds is given the second element. This is what needs to be attached to the expense report.
It is important that the PKO receipt meets the following basic requirements:
- the supplier's seal (if any) must be affixed simultaneously on both elements of the PQS - thus, approximately half of it will be visible on the receipt;
- in the “Amount” column of the PKO receipt, the amount of funds should be recorded in numbers, in the column below - in words.
One more nuance: PKOs must be drawn up exclusively according to the KO-1 form, which was put into circulation by the State Statistics Committee by Resolution No. 88 dated August 18, 1998. Therefore, before taking the PKO receipt, it is advisable for the employee to make sure that the original order contains a mark indicating that the document complies with the form KO-1.
And most importantly: the receipt for the PKO only confirms the fact of payment. Using it to confirm the type of expenses, for example, the name of purchased goods and materials or services, is problematic. Therefore, in addition to the receipt to the recipient, a document indicating the type of expenses incurred must be attached to the advance report: invoice, act, etc.
For an example of form KO-1, see the material “Cash receipt order - form and sample”.
What is the fine for an individual entrepreneur if there is no online cash register?
The final amount depends on the amount of income obtained illegally. The law requires withholding up to 50% of hidden trade turnover, but not less than 10,000 rubles, while a repeated violation leads to a decision to suspend activities.
How to generate a correction check in the cash register module of Kontur.Market (FFD 1.05): step-by-step instructions
In the upper left corner of the checkout screen, click the menu icon.
Next, you can work in any of two sections: “Information” or “Receipts”. In both tabs you need to select the “Adjustments” tab.
We will describe the creation of adjustments in the “Receipts” section. Going to the “Adjustments” tab, click “Create adjustment”:
Fill in the fields in the window that opens. All items are required except the “Reason” field. The sequence of actions depends on the format of fiscal documents (FDF) that the cash register supports - these are formats 1.05 and 1.1. The updated Market cash module uses only format 1.05.
Projects of changes planned for 2021
Adjustments to regulatory acts were proposed by the Ministry of Finance back in 2021, and involve the transfer of the former norms of Federal Law No. 54 and the Code of Administrative Offenses into the structure of the Tax Code. Among the innovations, special attention should be paid to the introduction of an operational control system - verification by the Federal Tax Service of the facts of recording mutual settlements, as well as the conscientious reflection of the volume of revenue sold in two forms:
- General monitoring - processing data on cash register operations coming from various sources, evaluating the information received and making decisions.
- Field operational activities carried out at the place of actual activity of an entrepreneur or organization, and allowing both the involvement of representatives of the FSB and the conduct of test purchases, the purpose of which is to identify offenses.
In the future, it is also likely that the structure, magnitude and procedure for assigning penalties will change. However, today the question of what fine is imposed for not using a cash register - if the individual entrepreneur did not punch or issue a cash register receipt - is regulated by previously adopted provisions.
What should an accountant do if a cash register breaks down?
Some breakdowns may result in online sales not being synchronized with accounting software and trade automation services.
Make an X-report and compare the amounts in it with the accounting registers.
If a check is posted according to accounting, but not posted to the fiscal drive, it should be deleted from the accounting program. It can also be the other way around - the check is posted in the fiscal accumulator, but not in accounting. Then you can check out a similar product again, cancel it in the drive, take an explanatory note from the cashier, and then cancel the return entry in the accounting program.
When the check does not go through anywhere, just check the goods at the checkout again.
