CCT classifier. Requirements for cash registers, procedure and conditions for it

Cash register equipment, which is used when making cash payments and (or) payments using payment cards, refers to control and cash registers equipped with fiscal memory, as well as electronic computers, including personal ones, software and hardware systems. This is provided for in Article 1 of Law No. 54-FZ.

Only those models that are included in the State Register cash register equipment(hereinafter referred to as the State Register). This is stated in paragraph 1 of Article 3 of Law No. 54-FZ. The list of models approved for use and included in the State Register of CCPs is constantly updated.

The requirements for cash register equipment are set out in paragraph 1 of Article 4 of Law No. 54-FZ. In addition, the technical characteristics and operating parameters of cash registers are defined in paragraph 3 of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs, approved by Decree of the Government of the Russian Federation dated July 23, 2007 No. 470 (hereinafter referred to as the Regulations on cash register equipment). So, cash register equipment used by organizations (with the exception of credit institutions) and individual entrepreneurs must:

Be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer. The mandatory nature of such registration is provided for in Articles 4 and 5 of Law No. 54-FZ;

Have a housing, fiscal memory, fiscal memory storage, control tape and a device for printing cash receipts;

Provide printing of cash receipts, uncorrected registration of information and non-volatile long-term data storage;

Ensure that information is recorded in fiscal memory, on a cash receipt and control tape in accordance with established standards technical characteristics and operating parameters;

Provide the ability to enter information into the fiscal memory during initial registration and re-registration with the tax authorities;

Provide the ability to display fiscal data recorded in fiscal memory and on the control tape;

Operate in fiscal mode;

Register in the fiscal regime on the cash register receipt and control tape the signs of such a regime, confirming the uncorrected registration of information on cash payments and (or) settlements using payment cards;

In the fiscal mode, block the recording of information in the fiscal memory, on the cash receipt and the control tape in the absence of signs of the fiscal mode;

Have a real time clock;

Be in good working order;

be provided technical support supplier or service center. At the control cash register equipment, provided by technical support, a supplier or a technical service center, the “Service” sign is applied (on the side of the case facing the buyer, client). This is done annually. The sample sign was approved by order of the Ministry of Finance of Russia dated December 18, 2007 No. 135n;

Have an identification mark of the established type, containing the name of the KKT model and its serial number. The sample sign was approved by order of the Ministry of Industry and Energy of Russia dated September 5, 2007 No. 352;

Have seal marks of the established type and operational documentation. The seal mark (irreversibly destroyed or deformed when trying to remove it or when opening or removing the casing of cash register equipment) is pasted on the cash register by the supplier or technical service center after checking the serviceability, replacement, repair or maintenance. A sample stamp seal was approved by order of the Ministry of Industry and Energy of Russia dated September 5, 2007 No. 351;

Comply with the sample model named in the State Register of CCP;

Have the “State Register” sign, a sample of which was approved by Order of the Ministry of Finance of Russia dated December 18, 2007 No. 13bn. The specified sign is applied by the supplier to the machine body only if information about this model of cash register equipment is included in the State Register of Cash Register Equipment;

Requirements for cash registers

Requirements for use. All organizations and enterprises can use only serviceable cash registers with long-term and non-volatile storage of information in fiscal (control) memory. Before purchasing cash registers, you need to make sure that they:

Approved for use in accordance with the classifier;

Have, in cases established by the State Commission for Cash Register, application programs;

Equipped with visual control means “State Register” and “Service”;

They are registered with the technical service center (TSC), which is obliged to conduct a serviceability check annually (in January-February);

Registered with the tax authorities.

Upon expiration of the application period, due to exclusion from the register, the cash register must be deregistered with the tax authorities, and from that moment on it is prohibited to use it.

Requirements for check details. Previously, the requirements for check details were limited to only reflecting the cash register number, the date of receipt of cash and the amounts received. Now instead of cash receipt the buyer (client) is allowed to issue an insert (backing) document, posted through the cash register and reflecting, like a check, the following details:

Name of company;

Taxpayer organization identification number;

KKM serial number;

Serial number of the check;

Date and time of purchase;

Cost of purchase or service;

A sign of the presence of fiscal memory.

Order established applications of cash registers with fiscal memory - in this case, there must be special signs on checks, control tapes and other documents. Such cash registers are prohibited from being used in non-fiscal mode or with a faulty fiscal memory unit.

Documentation requirements. Changes have been made to the procedure for maintaining the cashier-operator book for cash register machines and to the storage periods for documentation confirming cash settlements with customers. If previously it was allowed to maintain a general book for the cashier-operator for all cash registers on the sales floor, now for all cash registers in mandatory a control date is applied and for each cash register, a cashier-operator book is kept separately, certified by the tax authority.

The control tape, cashier-operator's book and other documents confirming cash settlements with customers must be stored for the period established for primary accounting documents, but not less than 5 years. The head of the organization is responsible for ensuring their storage.

Signs of malfunction. Previously, a malfunction of a cash register (and in this case its use was prohibited) was considered to be a deviation in its operation from technical requirements, the determination of which required a conclusion from the central technical center. Now there is a specific list of KKM malfunctions. It is considered faulty if it has:

The CTO seal is missing or damaged;

There is no marking of the manufacturer or one of the visual inspection methods; and also if KKM:

Does not print, prints illegibly or does not completely print the details provided for by the Regulations and the above on a check, control tape or other documents provided for technical requirements to cash registers and their fiscal memory;

Does not allow obtaining data contained in fiscal memory and necessary for control by the tax authority.

Uses application programs that are not approved by the Commission for use by a specific cash register model.

Operational requirements. In order for a cash register machine to be allowed to operate, it must meet the following requirements:

Compliance of the design of the machine with the type of enterprise, sales method, and price level for goods;

Simplicity of design, ensuring ease of operation and repair;

Impeccable calculation accuracy;

High performance;

Reflection of the type of operations and calculation results;

Clarity of indications of the indicator mechanism;

Reliability in operation;

54-FZ implies the transition of most organizations and individual entrepreneurs to cash register equipment with the sending of fiscal data online. Now KKT will have to send checks to the tax service using Fiscal Data Operator (OFD). The fiscal drive will replace ECLZ, and the cash register will be connected to the global network.

New requirements for cash registers came into force on February 1, 2017; the changes relate to the procedure and method of transmitting information about settlements made using the new cash register to the Federal Tax Service.

Time frame for transition to new cash registers

The new requirements of Federal Law 54 on the use of cash registers regulate the transition of organizations and individual entrepreneurs to models of cash registers with fiscal data storage devices.

The transition to cash register systems that transmit information online will occur in stages. From February 1, 2017, the ability to register old-style cash registers is completely lost, but until July 1, 2017, the actual use of outdated cash registers is still possible.

Individual entrepreneurs and organizations will not be able to use old cash registers from July 1, 2017.

From February 1, 2017, it will be possible to register an exclusively modern cash register, which provides online data transfer to the tax service in accordance with the requirements of 54-FZ.

From February 1, 2017, it is possible to register only a cash register with the transfer of data to the tax service online. The exception is individual entrepreneurs working on UTII and PSN, for whom the process of mandatory use of cash registers according to the new rules will begin on July 1, 2018.

If an organization or individual entrepreneur is located in an area remote from communication networks, then the 2017 CCP will not have to be used according to the new rules. At the request of the buyer (client), it is necessary to issue a document confirming the fact of settlement between an organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law 54-FZ, and signed by the person who issued this document. In areas remote from communication networks cash machine will work offline without transferring data to the OFD. When performing transactions, the fiscal drive will record all data, but this data will not be transferred to the operator. On this moment The list of remote areas and hard-to-reach places has been approved in the following constituent entities of Russia:

Amur region, Astrakhan region, Transbaikal region, Kirov region, Komi Republic, Kurgan region, Lipetsk region, Perm region, Penza region, Rostov region, Tomsk region, Yaroslavl region, Chuvash Republic and Chukotka Autonomous Okrug.

Requirements for CCP since 2017

Now, in accordance with the requirements of Federal Law 54, cash registers are required not only to record information about calculations and store it in fiscal storage devices, but also to transmit payment data via the Internet to the tax service. Information will be transmitted in encrypted form.

Not everyone needs to buy a new type of cash register, because some cash registers can be modernized. This requires installation fiscal storage instead of ECLZ and software improvements. Manufacturers produce modernization kits specifically for outdated cash registers in accordance with new legal requirements.

New requirements for cash register receipts

New requirements for cash registers since 2017 in accordance with 54-FZ imply printing the following data on fiscal receipts:

• VAT rate for each product sold,
• VAT amount at rates,
• price per unit of goods or services,
• Receipt number for the last shift,
• deposited funds,
• organization data (address, name, TIN),
• cost and quantity of goods or services,
• name of the product or service,
• No. KKM and FN,
• fiscal document number,
• name of the operator transmitting the data,
• operator's website,
• time and date of check issue,
• cashier's initials
• type of transaction,
• type of settlement transaction.

New requirements of 54 Federal Law on the use of cash registers in terms of liability for violations

Requirements for cash registers in 2017 imply responsibility for its non-use. With 1-time non-use – administrative penalty. If the cash register is not used again and the revenue exceeds one million rubles. officials may be disqualified for a period of 1 to 2 years. The activities of legal entities and individual entrepreneurs, in accordance with the requirements of 54-FZ, can be stopped for up to 90 days.

You can find out everything new about cash register machines since 2017 on our website in the “News” section.

From July 1, organizations and entrepreneurs must use online cash registers. For using old-style cash registers, inspectors will demand a fine of 30,000 rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). But some companies have the right to use new online cash registers in a simplified manner. Read the article for what else is new in the use of cash registers in 2017.

Law on the application of CCP since 2017

What is new in the use of CCP in 2017 is the following. The adopted amendments to Law 54-FZ are aimed at making data on cash payments available to the Federal Tax Service - the tax office will learn about all checks in real time. At the same time, interruptions in the Internet will not disrupt work. The cash desk will save the data and, as soon as the Internet is restored, will send it to the operator.

To ensure fewer disruptions in this process, an intermediary appears between the tax authorities and the company - a fiscal data operator (FDO).

All old cash registers had to be updated by July 1st. A deferment of the transition to online cash registers is provided only for UTII and patent payers. And also for owners of vending machines and those organizations and entrepreneurs who provide services to the population. These sellers will be required to work in accordance with the law on online cash registers only from July 1, 2017.

Companies and entrepreneurs located in remote areas can refuse online cash registers. The population of such territories does not exceed 10,000 people. ( Order of the Ministry of Telecom and Mass Communications dated December 5, 2016 No. 616).

In such areas, the new cash registers can be used offline. This means that you do not need to enter into an agreement with a fiscal data operator and transfer checks over the Internet (clause 7 of article 2 Federal Law of May 22, 2003 No. 54-FZ).

What are the requirements for new CCPs?

Fundamentally new cash register differs from the usual one in two ways. The first is the Internet. For the old one it is not needed, for the new one it is required. And the second sign is how information about revenue is stored. At a regular cash register, issued checks are recorded on a secure electronic control tape (hereinafter referred to as EKLZ). It gets inspected once a year when it needs to be replaced. There is no ECLZ in the online cash register; instead there is a fiscal drive. It saves and transmits data to the inspectorate every day.

The list of online cash registers that are allowed to be used is on the website of the Federal Tax Service of Russia in the section “New procedure for using cash register equipment.”

It is not necessary to buy new cash registers due to the transition to online technology. Equipment manufacturers claim that a one-time upgrade is sufficient, taking into account the characteristics of a particular model. For example, a special program may be needed.

The software part of the device will undergo changes so that the cash register can perform new functions, namely:

• work with the fiscal drive and interact with the OFD;
• print checks with new details (for example, name of goods or services and work performed, VAT rate and amount, etc.);
• print a QR code that contains the check details.

It is important to note that the requirement to print on the receipt the quantity and name of goods (work, services) for individual entrepreneurs on the simplified tax system, UTII, PSN, unified agricultural tax will come into force on February 1, 2021 (clause 1 of article 4.7 of Law N 54-FZ).

Cash desks must be connected to the Internet. At the same time, 54-FZ ( new order application of CCP) does not specify exactly how to connect. Therefore, the organization or entrepreneur independently chooses the most convenient way: via wi-fi, wired connection or Mobile Internet.

You can register, re-register and deregister cash registers via the Internet - in personal account on the OFD or Federal Tax Service website (clause 1, article 4.2 of Law No. 54-FZ). There is no need to attend the inspection.

So, cash desks will be able not only to print paper checks, but also to transmit information about each punched check via the Internet to the Federal Tax Service through a fiscal data operator. In addition to checks, the following will be sent to the department:

• reports on registration and changes in registration parameters;
• reports on opening and closing shifts;
• correction cash receipts;
• reports on current state calculations;
• reports on the closure of the fiscal drive.

What contracts are required when switching to online cash registers?

Registration of a cash register under the new procedure will be associated with two agreements.

Agreement with OFD

An exception is made for organizations located in areas where there is no stable Internet connection. They may not transmit data through the OFD (Clause 7, Article 2 of Law No. 54-FZ). Electronic documents will be accumulated in the fiscal drive and transferred to the Federal Tax Service only when the drive is replaced.

Agreement with the central service center

For CCP owners, concluding an agreement with the Technical Service Center (TSC) becomes voluntary. The fact is that Law N 54-FZ (as amended on July 3, 2016) does not contain the concept of “Technical Service Center”.

Previously, in the application for registration of a cash register it was required to indicate the number of the central service center to which a specific cash desk was assigned. The CTO was responsible for the operation of the CCP and its prompt repair.

Now the owner is responsible for cash register equipment. It is he who determines what actions with the cash register he will perform himself, and in what situations he will contact the technical service center. There is one extremely important nuance here.

If manipulation of the cash register, for example replacing a fiscal drive, requires opening the cash register casing, then you must first study the terms of the manufacturer’s service policy. It may be stipulated there that opening the case is permitted only by a representative of the manufacturer or an authorized service organization (essentially, a service center). Otherwise, the warranty service of the CCP will be terminated.

Application of CCP for UTII and patent in 2017

Payers of UTII, as well as entrepreneurs who operate on a patent, until July 1, 2017, can issue another document confirming receipt of money instead of a cash receipt. For example, a sales receipt or receipt. Such a document must contain the following mandatory details:

• Title of the document;
• serial number of the document, date of issue;
• name of the organization (full name of the entrepreneur);
• TIN of the organization (entrepreneur);
• name and quantity of paid goods purchased (work performed, services rendered);
• cash payment amount in cash and (or) using a payment card, in rubles;
• position, surname and initials of the person who issued the document, and his personal signature.

This follows from clause 2.1 of Art. 2 of the Law of May 22, 2003 No. 54-FZ, art. 7 Law of July 3, 2016 No. 290-FZ. Thus, the use of CCP for UTII in 2017 is not necessary.

Combining UTII with OSNO or simplified tax system

When combining several modes, the following must be taken into account. The right not to apply cash register until July 1, 2017 for activities subject to UTII or PSN (patent) does not apply to transactions in other taxation systems. The use of CCT under the simplified tax system in 2017 or at general mode taxation assumes the usual procedure.

How to switch to an online checkout

1. Select fiscal data operator.
2. Consider the costs of upgrading cash registers. The exact amount of costs for upgrading the cash register will be told to you directly by the manufacturer or a central service center specialist. A fiscal drive will cost about 6,000 rubles, and the same amount will be required to purchase an upgrade kit. Services of service centers and Internet providers are paid additionally.
3. Deregister the cash register and modernize it. To deregister the cash register, you will have to visit the inspection department, but this will be the last time. In the future, carry out any registration actions with an online cash register it will be possible through your personal account on the OFD or Federal Tax Service website.
4. Register an online cash register. You can register your cash register with any tax authority. To do this, as before, pay a personal visit to the tax office. Or register remotely, through your personal account in the OFD service or on the Federal Tax Service website.
5. Start transferring data to the Federal Tax Service. To do this, you have the right to choose any convenient method of connecting to the Internet (mobile Internet, wi-fi, cable). Track statistics on transmitted fiscal data in the user’s personal account using the OFD service. This will help control the process of payments to customers.

What fines threaten for violations of work with new cash register systems?

From July 15, 2016, the amount of the fine for not using an online cash register for calculations depends on the amount not processed through the cash register. Officials will pay from a quarter to half of this amount, but not less than 10,000 rubles. Legal entities- from 3/4 to one size of the settlement amount without the use of cash register, but not less than 30,000 rubles (part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation).

Repeated non-use of cash registers is now subject to suspension of activities for up to 90 days. Such a measure can be applied to organizations and individual entrepreneurs if the total amount of payments made without a cash register is, including in the aggregate, one million rubles or more. Officials of violators face disqualification for a period of one to two years (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

New types of fines came into effect on February 1, 2017 ( the federal law dated 07/03/2016 No. 290-FZ). In particular, sanctions will follow:

• for the use of a cash register that does not meet the established requirements, that is, not an online cash register;
• for failure to provide information at the request of the Federal Tax Service.

Officials of organizations or individual entrepreneurs who commit such violations will receive a warning or pay a fine of 1,500 to 3,000 rubles. The organizations themselves, in addition to warnings, face fines from 5,000 to 10,000 rubles.

If the electronic check was not sent to the client, the organization will also receive a warning or be fined 10,000 rubles. Officials, like individual entrepreneurs, in addition to a warning, can be fined 2,000 rubles (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

From July 4, 2016, small businesses that have committed for the first time administrative offense, the fine can be replaced with a warning (Part 1 Art. 4.1.1. Code of Administrative Offenses of the Russian Federation). The Federal Tax Service of Russia recalled this in a letter dated August 15, 2016 No. ED-3-20/3721.

If, having identified a violation, you correct it and voluntarily report it to tax authority, then you can avoid sanctions (Part 15 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• for non-use of CCP;
• for using a cash register that does not meet established requirements;
• for using a cash register in violation of the procedure for its registration, the terms and conditions of re-registration and the procedure for its use

Individual entrepreneurs and organizations engaged in trade or provision of services must equip their workplaces in accordance with current legislation. A cash register is one of the types of equipment that must be present at a retail outlet. The choice of model depends on the field of activity; there are also certain requirements that must be met by every entrepreneur.

A cash register or cash register is a special device used in trade. It is a tool with which government bodies can control the cash flow of any company or store, as well as receive data on cash transactions received from customers.

A cash register is an electronic device equipped with a keyboard, display and a device that allows you to print a paper receipt. Allows you to accumulate and store data on completed operations fiscal memory, they cannot be changed through outside intervention.

This feature of the cash register guarantees the reliability of information about payments between the client and the service provider made at a specific outlet, which are subject to mandatory taxation.

KKM classification

Cash registers approved for use on the territory of the Russian Federation are classified according to different signs. The KKM Classifier is taken as a basis. In accordance with its provisions, there are:

• Cash register for the service sector
• KKM for enterprises engaged in trade
• KKM for sale of petroleum products

If we consider the design features of devices used during settlement operations, we can also distinguish four large groups(Table 1).

The legislative framework

In the Russian Federation, the use of cash registers is regulated at the legislative level in the relevant regulations. The main document is Law 54-FZ “On the Application of CCP”, to which adjustments are made annually (2018 is no exception).

According to the amendments, it is necessary to inform Tax office about sales volumes by transmitting a copy of the receipt remotely (via the Internet). Responsible for data transfer new structure– fiscal data operator (FDO). There are several such representatives on the territory of the Russian Federation; you must first contact one of them.

Entrepreneurs can install only cash registers equipped with a fiscal storage device at the sites of their activities. This is the main requirement in the legislative act. It is used to accumulate and store information about all calculations made.
The transfer of data to the fiscal service authorities has become an exclusively online procedure, but the law does not contain provisions that paper checks will not be relevant this year. If the buyer expresses such a desire, he needs to send a copy of the electronic check to the email address or via SMS message. If it is necessary to return a product under warranty or because it is defective, the buyer has every right to use an electronic check, which is a legal alternative to a paper one.

The law on the use of cash registers, as amended in 2018, requires entrepreneurs to indicate maximum information on receipts. These include: address Email buyer, his phone number, serial number of the fiscal drive, full list purchased goods with prices, as well as indicating discounts and promotional offers.

To whom do they put the cash register?

All individual entrepreneurs whose field of activity is related to the sale of goods or the provision of services, where cash payments or payment for goods by card from the bank are provided, must use a cash register when carrying out settlement transactions with clients. The absence of a device is possible if an individual entrepreneur conducts non-cash transactions to the bank accounts of other entrepreneurs or legal entities. The installed equipment must be of a new type, with a provided connection to the Internet, in order to be able to transmit data to the Federal Tax Service online.

The use of cash register is mandatory for LLCs; this provision in the law does not depend on the form of ownership of the organizations and is mandatory for compliance. Otherwise the owner point of sale faces a significant fine.

Last year, some categories of individual entrepreneurs did not have to use equipment, but in 2018 they were required to install equipment at all retail outlets. It is necessary to use only a new type of cash register; outdated models cannot be registered with the tax authorities. Some entrepreneurs included in this category have the right to a one-year deferment; the timing of installing the cash register must be clarified with the local Federal Tax Service.

If individual entrepreneurs who sell goods or provide retail services do not have hired employees, a cash register can be installed in 2019.

If the provisions of the law are not observed, the violator faces a fine in the monetary equivalent of at least 10,000 Russian rubles, up to a maximum of 50% of the amount of proceeds received that passed the cash register. It is planned to increase the fine every year.

Previously, individual entrepreneurs, as well as organizations that used, could hand out other documents to customers, which were analogous to a cash receipt. Currently, they are also required to install cash registers at all points.

Classification of cash registers on video:

Online stores are included in a special category as providers of services and goods for the population. Online trading is an activity that is not exempt from the use of cash registers this year.

There are some nuances here; when making payments online, you must use a cash register registered via the online store link. If the goods are delivered by a courier and he accepts payment, the representative of the online store must have a mobile cash register with him, which will allow him to print a receipt when the goods are issued, as well as upload data online to the Federal Tax Service. As for pick-up points, when paying for goods on the spot, another cash register is used, registered at the point address.

Is it possible to work without a cash register?

Individual entrepreneurs, regardless of the taxation system they choose, are exempt from installing a cash register if they are engaged in trading the following goods:

Also in 2018, businessmen who are engaged in delivering things to stations, providing nanny or nurse services, making keys, repairing shoes, plowing vegetable gardens and other land are exempt from installing cash register machines.

Device requirements

In order for the device to be registered with the fiscal service without any problems, it must meet certain requirements, in particular, it must be listed in a special state register. You can find out whether the selected model is included in it or not by reading the registry itself on the official website.

Also, many manufacturers accompany their products with holographic stickers, which confirm the originality of the device. The sticker must contain the inscription “State Register” indicating the year. When choosing a cash register, it is important to purchase the model that is intended for a specific field of activity (this could be the sale of tickets, the provision of various services, retail or wholesale trade).

Registration of KKM

The registration procedure for cash registers takes place in the Federal Tax Service, to which individual entrepreneur or the organization belongs territorially, that is, at the place of residence. Legal entities must register their devices at the physical address of the organization. If a company has several retail outlets in different cities, it is necessary to register equipment in each city separately.

Video about registering an online cash register:

In order for the procedure to be successful, you must complete a written application for registration, the form of which can be obtained from Tax Service. As additional documents, an agreement on maintenance and a device passport, which the manufacturer accompanies each cash register. You can enter into an agreement with a supplier at any time service center cities. You also need to include in the package of documents a document certifying the identity of an individual entrepreneur.

Where can I buy the device

The devices can be purchased at supplier outlets or in a specialized online store that has permission to this type activities. The main thing is to choose a quality product that meets the technical parameters and requirements for this type of equipment at the legislative level.

Cash register machines from domestic manufacturers are popular; each device is equipped with a technical data sheet and operating instructions written in a simple and in clear language. When registering such commercial equipment There are usually no problems with the Federal Tax Service.

Cash register accounting

According to the legislation of the Russian Federation, accounting of cash registers is mandatory in 2018. Depending on the cost of the equipment, it is recorded as part of fixed assets or as part of inventories.

The cost of equipment includes not only the cost of purchasing equipment, but also investments associated with bringing it to a condition suitable for use in a retail outlet. In order for a cash register to be included in accounting as part of fixed assets, it must meet the following requirements:

• the organization will not sell it to third parties in the future
• The cash register will be used for a long period of time, 12 months or more
• equipment can bring economic benefits
• the device is used in the main activities of the organization

Prices for cash registers

The cost of cash register equipment depends on many factors, in particular, on the configuration and type. A device adapted to the work of a specific organization is not cheap, but its quality pays off over time. In a regular home appliance store, the device cash accounting impossible to purchase. If an entrepreneur has such an opportunity, and the price is frankly low, this is a fraudulent scheme and should be avoided.

The cost of equipment is also affected by the quality of the material from which it is made, weight, size, type of display (its colors and resolution), data transfer speed. The price range is wide - from 4,000 to 40,000 rubles.

It is important to remember the need to conclude a contract for equipment maintenance at one of the service centers; the cost of this service starts from 300-500 rubles. per month.

The law does not prohibit purchasing a used device if the previous owner independently deregistered it with the Tax Service. It is necessary to pay attention to the period of use of the equipment; it should not exceed 7 calendar years.

The type of software that will be installed on the equipment plays a significant role. If the software is outdated, it can be updated at a service center. The cost of such an upgrade is also variable, starting from 5,000 rubles. Registration of KKM The Federal Tax Service is also paid, the maximum amount payable is about 3,000 rubles.

The cash register is necessary equipment for individual entrepreneurs, organizations engaged in trade or provision of services. In 2018, amendments were made to the law obliging the establishment of cash registers, regardless of the chosen type of taxation. It is important to choose the type of cash register depending on the type of activity. The cost of such equipment starts from 4,000 rubles, and a number of additional expenses will be required.

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Discussion: 4 comments

In our store, the cash register is usually replaced by ordinary salespeople; on the one hand, this can be inconvenient for sellers, but for people such service is more familiar.

Answer

You know, it seems that the state is offering us all sorts of concessions at the start entrepreneurial activity: tax holidays, and the opportunity to work under a patent, and only 6% under the simplified tax system, and so on, but this CHEAP cash register, required by law, sometimes turns out to be the most difficult thing for a novice entrepreneur to purchase (((

Answer