How to do without a cash register

Individual entrepreneurs are entitled to work without a cash register, using the form of taxation in the form of a single tax on imputed income (UTII). Officially, this rule is fixed in paragraph 2.1 of Art. 2 of the Federal Law of 05.22.2003 No. 54-FZ "On the use of cash registers in cash payments and (or) settlements using payment cards." You can do without a cash register and not violate tax legislation by adhering to the basic rules of work in such conditions.

You will need

• - computer technology;

• - sales receipts or receipts of payment;

• - settlement account for work by bank transfer.

Instruction manual

1

Determine whether your trading activity is one that can be carried out without the use of cash registers. In order to satisfy the requirements of the law, activity should not concern the retail sale of alcoholic products more than 15%, and is also obliged to be regulated exclusively by UTII (information from the Federal Tax Service of the Russian Federation of September 29, 2009).

2

If you have a cash register installed, be sure to de-register it with the tax office. This must be done on the same day that you plan to stop using it. In the case of non-use of cash registers that have not been deregistered, you will be fined in accordance with Art. 14.5 Administrative Code of the Russian Federation. Amount of fine: 3000-4000 rub. for individual entrepreneurs; 30, 000 - 40, 000 rubles. for LLC.

3

When working without a cash register, you are not exempted from the need to issue a document confirming the purchase and sale certificate upon request of the buyer. Such a document means a sales receipt or receipt of payment. They must record the following points: the number and date of the transaction, the name of the organization, the address of the store, the goods / services purchased, the amount accepted, the position and signature of the employee who issued the document. You can also develop your own form of the document by including the necessary functions in it.

4

You can do without a cash register if your company works only by bank transfer. In this case, the buyer transfers the money to the IP account, from which all taxes required by law are paid.

5

You can use the services of organizations that deliver and receive payment for your products. Such companies operate using mobile cash registers and will certainly issue a receipt upon purchase. All proceeds are transferred to your current account, from which the tax is paid. A percentage in favor of the delivery company is also charged (from 1.5 to 5%). This method frees you from numerous worries about the cash register and the papers associated with its sale.

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