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One of the important requirements of the state for business is compliance with the conditions for the correct implementation of tax reporting. In this process, the primary role of the new fiscal apparatus, especially in retail sales. Our questions about cash register equipment and the consequences of its non-use are answered by Yanis Yuksha, a practicing lawyer, Candidate of Law, professor, member of the Expert Council of the Moscow Region Chamber of Advocates.

A law has been passed in Russia on replacing all the usual cash registers with cash registers that transmit information to tax authorities via the Internet online. Tell us who falls under the law, and who can work in the old way?

Since July 1, 2018, any organizations selling goods or services to individuals, that is, engaged in retail sales, are required to use cash register equipment (KKT) with the function of transmitting data online. Even if the payment was made to the settlement account of the organization or individual entrepreneur by bank payments. All details are spelled out in the following documents: Clause 9 of Article 7 of the Federal Law of 03.07.2016. 
No. 290-FZ, Letter of the Ministry of Finance No. 03-01-15/26324 dated 28.04.2017, Letter of the Federal Tax Service of Russia dated 06.07.2017. No. ED‑3-20/4592@.
According to clause 7 of Article 7 of the same Federal Law, from July 1, 2018, those who work under a single imputed income tax or patent are also required to apply new online CCTS. Organizations and individual entrepreneurs who trade using vending machines, which could not use cash registers in their composition, also lose this advantage from July 1, 2018 (clause 11 of Article 7 290-FZ).
Since March 31, 2017, companies and individual entrepreneurs under any tax regime selling beer and alcoholic beverages, including in the field of catering, are required to use CCT when calculating with the population (Article 16 of the Federal Law "On State Regulation of the Production and Turnover of Ethyl alcohol, Alcoholic and Alcohol-containing Products and on Restriction of Consumption (drinking) alcoholic beverages »). So the business in the service sector from July 1, 2018 will also not be able to work without the use of new online cash registers (clause 8 of Article 7 290-FZ). Online sales registers may not be used only by those who sell newspapers, ice cream, coupons or tickets, sell from stalls or are located in hard-to-reach areas. But only local authorities can determine a place as inaccessible.

If the CCT is not applied, the amount of the fine for officials and sole proprietors will be 25-50% of the amount calculated by the check, but not less than 10,000 rubles.

– What are the penalties in case of non-compliance by entrepreneurs with this law?

– They are all spelled out in Article 14.5 of the Administrative Code and, in fact, have not changed.
If the point of sale does not have the necessary information about the product, a fine is imposed on the violator in the amount of: 1,500–2,000 rubles– for citizens; 3,000–4,000 rubles– for officials and individual entrepreneurs; 30 000–40,000 rubles – for legal entities.
If it is found that the cash register equipment is not used, the amount of the fine will be: 25% 50% of the amount calculated by the check, but not less than 10,000 rubles for officials and individual entrepreneurs; 75% 100% of the amount calculated by the check, but not less than 30,000 rublesndash; for legal entities.
In case of repeated violation, a decision is made: on disqualification for a period of one to two years for officials and individual entrepreneurs; on administrative suspension of activities for up to 90 days for legal entities and individual entrepreneurs.
If we are talking about the non-use of new online CCTS, the amount of the fine is less: 1,500-3,000 rubles and a warning for officials and individual entrepreneurs; 5,000-6,000 rubles for legal entities and individual entrepreneurs.
Well, we remind you that the non-issuance of a cash receipt threatens: a fine of 2,000 rubles and a warning to officials and individual entrepreneurs; a fine of 10,000 rubles to legal entities and individual entrepreneurs. So the announcement at the checkout about the free purchase, if the buyer was not given a receipt, is an excellent medicine against employee negligence.

Are there any circumstances that can be considered significant in case of non-compliance with the law? After all, there are still many places in our country where there is simply no Internet access.
– Of course. In localities with a population of less than 10,000 people, the Ministry of Communications has allowed the use of a regular KKT instead of an online cash register (Order of the Ministry of Communications of the Russian Federation No. 616 dated 05.12.2016). And as we have said before, regions can establish places where the quality of access to the Internet leaves much to be desired and where it will be possible not to apply the new CCT, but it will be necessary to issue commodity receipts according to strict rules (Decree of the Government of the Russian Federation No. 296 of 15.03.2017).

– What to do for those who have not yet changed regular cash registers to online?
Well, to begin with, still find an opportunity to get a cash register. Moreover, they can not only be bought, but also rented (Letter from the Federal Tax Service
dated 15.05.2017, No. AS‑4-20/9012). At the same time, the fiscal storage device must still be purchased, since organizations are required to store it for 5 years.
Since February 1, 2017, inspectors have been registering only new cash registers with an online module in tax inspections. And since July 1, 2017, the online sales register is mandatory for sellers who previously had to apply the usual CCT (clause 5 of Article 7 290-FZ).

To be continued.

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