Let's talk about the activities of individual entrepreneurs. Who are PIs? These are individuals registered as entrepreneurs. They do not have the status of a legal organization, but they have many similar rights in organizing activities, as well as obligations that are imposed on them as entrepreneurs, and not ordinary people. At the beginning of the opening of IP, citizens have many difficulties and questions in paperwork. Let's look at some of them. After registering, IPs ask themselves whether they need a CCV to carry out activities.
Cash registers for IP
The law defines those types of activities of individual entrepreneurs and organizations for which the use of cash registers is mandatory:
1. Trade in goods.
2. Performance of work.
3. The scope of services (cash payment, bank cards through the terminal).
There are, of course, exceptions.
What types of activities can do without the use of a fiscal apparatus?
The cash register can not be used in such cases:
- Trade at exhibition centers, markets, fairs.
- Small retail take-out of food, non-food items from trays, carts, baskets.
- Trade in tanks for milk, kvass, vegetable oil, beer, live fish, vegetables, and melons.
- Reception from citizens of glass containers and metal.
- Sale of newspapers, lottery tickets, religious literature, magazines.
In all these cases, they do not use a cash register, regardless of whether it is a legal entity or individual entrepreneur.
Whether cash registers are needed for individual entrepreneurs is determined primarily by the type of taxation system they are located on.
Legal entities and individual entrepreneurs who are single tax payers for certain types of activities can afford to do without the use of CCP. However, one should not forget that this is possible only if a document (receipt, check) is issued at the request of the client to confirm receipt of money for the goods and services provided.
The IPs on the patent may also not apply CCP. In fact, you can pay without a cash register, but use strict reporting forms. There are approved forms of such documents equivalent to cash vouchers.
Let's answer the most common questions of individual entrepreneurs:
1. Is a cash register for IP (simplified) needed in 2015? - Definitely needed.
2. Is it mandatory to use a cash register for private entrepreneurs when carrying out activities?
The main factor in the application of CCP will always be the type of activity, place and availability of receipts confirming the sale or provision of services.
Registration of cash register for IP
CCP is not just established at the place of business, it must first be registered in the tax. To do this, submit such papers:
1. Application for registering a cash register.
2. Passport KKT.
3. A document on the conclusion of a technical support agreement with a service organization.
Registration of the cash register will take place no more than five days from the date of application. The tax office will issue a card on registration of the device and return the documents attached to the application. If necessary, you can go through re-registration and deregistration. The procedure will take up to five days. The application is accompanied by a passport of the device and a registration card.
Penalty for not using CCV
For violations in the application of CCP, an administrative fine is imposed. For example, in such cases:
1. Broken check (if there was a cash register, the check was not issued).
2. The use of CCPs that do not comply with the standards.
3. Failure to issue a sales receipt upon purchase.
The size of the fine is from one and a half to two thousand rubles for individual entrepreneurs.
Cash register purchase
Cash registers for IP cannot be purchased in a simple digital equipment store. Their sale and repair, as well as service, are carried out by specialized firms authorized by the State Expert Commission. Such organizations usually have a network of retail stores and technical service centers where they sell CCPs and do maintenance work.
How much will a cash register for IP cost? The price ranges from eight to twenty five thousand rubles. It’s not enough just to purchase a device. The next step will be to conclude a service agreement with the service center. The center’s employees will paste a hologram on the cash register confirming their cooperation and issue a second copy of the contract, which is required for registration with the tax authority.
Maintenance of KKT will cost from three hundred rubles a month and more. In cash registers, the memory unit (EKLZ) changes annually, as well as fiscal memory - in case of overflow.
Replacing ECLZ will cost from six thousand rubles or more. Everything will depend on the model of your device. If you want to save, you can purchase a CCP that was already in use. But you must be sure that it is deregistered in the tax. In addition, such a CCP should have a completely new memory unit. You should also pay attention to the period of its operation, since the total term of use of the equipment can not be more than seven years.
The use of the cash register is associated with compliance with cash discipline, as well as the execution of a number of documents and reports. There is a bill on the transition to online cash desks, which through the Internet will transmit information to the tax office. This is primarily necessary to combat the shadow circulation of money.
Instead of an afterword
When opening IPs, as a rule, they save on everything in order to start a business with something. And the need to purchase CCP can be an unpleasant surprise for a beginner. Many are simply lost - whether they need him, or you can do without him. Therefore, in our article we examined in detail when cash registers for IP are needed and how to purchase and issue them. We hope that our information will help you understand the features of the application of CCP for individual entrepreneurs.