When the entrepreneur is obliged to use cash
Cash register (cash register, electronic cash register) is intended for registration of purchases of products and printing of cash receipt. The laws governing the use of cash registers in the territory of the Russian Federation specifies that they are mandatory for use by all entrepreneurs, who make settlements with customers for cash or credit cards.
However, in some cases you can do without cash. It all depends on what services are provided by SP or what products he sells. So, do not need IP, which are payers of uniform tax on imputed income or are engaged in trade in markets, kiosks, etc. In the number of sole proprietors-payers of the unified tax on imputed income of those involved in retail trade or provide domestic services to the population (for example, repair of apartments, laundries, etc.). Such SP is required to issue to its customers receipts instead of goods or BSO. But the document, which confirms acceptance of cash from customers is mandatory. They must contain essential details Such as date, document number, quantity and product name, the signature of the person who issued the document, etc.
All the other PI are required to apply KKM. If SP will not give the buyer a receipt, then he could face a warning or a fine in the amount of 100 thousand rubles At the same cash register that uses PI in its activities shall be serviceable, sealed and duly registered in the tax at the place of registration of individual entrepreneur. Without registration job outlets would be considered illegal.
Check cash register for PI
The registered office must have a fiscal memory and used in the fiscal regime. It should be included in the register of CMC. The cashier needs to be installed hologram, which confirms permission for its use.
To register the cash register in the tax will need an application UI on the registration of office; the contract on its technical support, concluded with the service centre; passport KKT. You will also need documents that prove the fact of purchase of CCPS (receipt, invoice, payment order, etc.).
The cash register should be installed according to the place of business, proof of address for tax can become a lease for commercial premises. If the SP provides outside sales activities, it can register the cashier at the home address. The application should attach the registration documents SP (INN and OGRN).
The procedure of registration takes 5 working days after the PI is issued a card on the registration Desk.
Rules for the use of the cash SP
The seller is obliged to issue a check to the buyer at the time of receipt of cash. Date, time, and the purchase price recorded on the receipt. In this case a receipt must contain certain mandatory details - name of FE, INN, number of the cash register, the check number, the sign of the fiscal regime. It can include other optional parameters.
All cash registers shall be subject to annual health check. Do not use the cash register that does not print the necessary details (or prints inaudible), does not allow to obtain information contained in the fiscal memory. If the office is defective, SP is obliged to stop accepting cash from the public. Also not allowed to use the cash register where missing or damaged seal tsto.
The PI should make every cashier in the operation of the journal cashier-teller, who must be certified to the tax. He must keep a log of the call in the technicians, which records all calls to professionals person.
To work at the cash register allowed only mastered the rules of its operation and know its structure face. They need to conclude a contract on liability.