Rules for using the cash register when operating IP

Making cash settlements with customers without using a cash register promises entrepreneurs serious fines. The rules for its use are strictly regulated by law.

When an entrepreneur is required to use a cash register

The cash register (cash register, cash register) is intended to register the purchase of goods and print a cash receipt. The laws governing the use of cash registers in the Russian Federation indicate that they are mandatory for use by all entrepreneurs who make settlements with customers for cash or using bank cards.

However, in some cases, you can do without cash. It all depends on what services the individual entrepreneur provides or what goods he sells. So, the cash desk does not need IPs that are payers of UTII or are engaged in trading in markets, at kiosks, etc. Among the IP-payers of UTII are those that engage in retail trade or provide household services to the population (for example, apartment renovation, laundries, etc.). Such individual entrepreneurs are obliged to issue their customers, instead of cashier's checks, commodity or BSO. But a document that confirms the acceptance of cash from buyers is required. They must contain a mandatory set of details such as date, document number, quantity and name of goods, signature of the person who issued the document, etc.

All other IPs are required to use KKM. If the individual entrepreneur does not issue a cashier's check to the buyer, then he will face a warning or a fine of up to 100 thousand rubles. At the same time, the cash register that uses the IP in its activities must be in good condition, sealed and registered in the prescribed manner in the tax at the place of registration of the IP. Without going through the registration procedure, the work of the outlet will be declared illegal.

Registration of cash register for IP

The registered cash register must have fiscal memory and be operated in fiscal mode. It should be included in the register of KKM. A hologram must be installed at the checkout, which confirms permission to use it.

To register a cash register in a tax, a statement of IP on registration of a cash register is required; an agreement on its technical support concluded with a service center; passport CCP. Also required documents that confirm the fact of the purchase of CCP (sales receipt, invoice, payment order, etc.).

The cash register must be installed at the place of business, a rental agreement for a commercial premises may become a confirmation of the address for the tax. If an individual entrepreneur carries out on-site trading activities, he may register a cash register at his home address. The application must be accompanied by registration documents of IP (TIN and PSRN).

The registration procedure itself takes 5 working days, after which the IP is issued a card on registration of the cash desk.