When is a check not needed? Penalty for a failed check. The check was not punched at the online cash register.

Many companies are required to issue receipts to consumers when they sell goods, perform work, or provide services. For violating the rules for using cash registers, they will face a fine. However, there are situations when a cash receipt may not be punched. This is not a violation and does not entail liability.

In the event of a dispute with the Federal Tax Service, you will need to confirm that the company is conducting activities in which the issuance of cash receipts is not required.

For example, the Federal Tax Service found the head of the company guilty and prosecuted. During the inspection, the inspection revealed that the company was renting out its own real estate without the use of cash register equipment. The company appealed the decision. She pointed to the Decree of the Government of the Russian Federation dated May 6, 2008 No. 359, which allows the use of reporting forms. Since rent is one of the types of services to the population, including individual entrepreneurs, cash payments when collecting rent can be carried out without the use of cash registers, subject to the issuance of forms strict reporting. The company issued cash receipt orders of form KO-1, on the basis of which it accounted for funds. The court considered that there was no violation under Article 14.5 of the Code of Administrative Offenses (decision of the Stavropol Regional Court No. 7a -508/2016 of 05/04/2016).

The reporting form must be filled out clearly, legibly, without corrections. Otherwise, you will not be able to challenge the tax authorities’ decision.

For example, the court recognized the decision of the Federal Tax Service as legal. A company employee made a cash payment and filled out the document incorrectly. It did not contain the required details: type of service, amount of payment, date of payment, full name of the person responsible for the transaction, etc. (decision of the Khabarovsk Regional Court dated August 23, 2016 in case No. 21-832/2016).

Make sure your company can avoid punching checks

The courts note that the legislator makes the right to trade without the use of cash registers dependent on, among other things:

• from the place of trade and its arrangement,
• on the method of selling the goods.

Compliance with the law only by the type of activity carried out is not enough.

For example, INFS held individual entrepreneurs accountable for the implementation lottery tickets without using CCT. The version of the law that was in force at the time of the Federal Tax Service’s decision made it possible not to apply the cash register in this case, but it was necessary to take into account all the circumstances. The trade kiosk in which the individual entrepreneur worked met the requirements for non-residential premises for trade and service provision and was not mobile in nature. The court recognized the individual entrepreneur as a paying agent who is obliged to use cash registers. The inspection rightfully concluded that the case does not apply to those when it is possible not to punch cash receipts ().

You can challenge a fine if the act is insignificant

If a company rarely carries out operations that require a cash register, it does not seek to register the equipment. Servicing a device that is not in use can cost more than a fine. In such a situation, she takes on the risks of the consequences. If the violation is disproportionate to the responsibility, you can try to challenge the fine. In this case, point out the insignificance.

So, one individual entrepreneur went to court. He asked that the decision of the Federal Tax Service be declared illegal and canceled. The court found that the individual entrepreneur provides legal services companies. The entrepreneur receives cash and does not use cash register equipment. The amounts range from 7 to 15 thousand rubles. The court considered that the applicant’s actions constitute a violation under Part 2 of Article 14.5 of the Code of Administrative Offenses, but there are circumstances that allow the person to be released from liability. According to the court:

• the administrative offense did not cause economic damage to the interests of the state,
• there are no signs of neglect in the performance of assigned duties.

In such circumstances, no punishment is required ().

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How to reflect settlements with customers via payment terminal The article will explain in detail in what cases it is necessary to use cash registers and how to maintain a cash book.

Question: We set up the cash register online. From 01-0.7-07.07. The cash register did not punch the receipts. These problems could not be resolved by 2 organizations. Only after a week was it possible to set up the cash register. People receiving the service paid with cards. That is, the money came to the bank, but the tax information was not received. What to do in this situation? what threatens the organization? How to avoid fines and record this income at the cash register? Is it necessary to keep a cashier-operator book from 07/01/2017??

Answer: The cashier-operator's journal needs to be kept only when working at old cash registers. If you were knocking out checks to customers at the old cash registers all this time, then yes, you should have filled out this log. If you didn't use the old one cash machine, then do not fill it out.

The use of old CCPs from July 1, 2017 is equivalent to the non-use of CCPs. The penalties for failure to use CCP are as follows:
- for an organization - from 75 to 100 percent of the settlement amount, but not less than 30,000 rubles;
- for officials (the head of the organization, his deputy) - from 25 to 50 percent of the settlement amount, but not less than 10,000 rubles.

Important! From July 1, 2017, organizations and entrepreneurs are required to use online cash registers or cash registers that operate without data transfer. This procedure is established by paragraphs, Article 7 of the Law of July 3, 2016 No. 290-FZ.

For more information about the moment at which online cash register systems should be used, see the table.

Important! For sellers of alcohol on UTII, a special procedure has been established for the use of cash registers.

Attention: failure to issue a cash receipt or other document confirming receipt of payment to a citizen, as well as refusal to issue documents confirming receipt Money, may entail administrative liability ().*

In what cases should CCT be used?

Situation: Is it necessary to use cash register systems when making payments using plastic cards?

Yes need.

It is mandatory to use cash register systems when making payments with plastic cards. This directly follows from paragraph 1 of Article 1.2 of the Law of May 22, 2003 No. 54-FZ. Moreover, in cash receipt or BSO there must be a mark indicating the receipt of electronic payment ().* In shift closure reports, the total amounts of cash and electronic receipts for the day must be shown separately.

After finishing your shift, transfer cash to the main cash register. Prepare cash receipts and reflect them in cash book revenue received via plastic cards is not needed.

For information on how to transfer money to the main cash register, see What documents need to be completed when operating a cash register.

Responsibility

Entrepreneurs, organizations and their managers, sellers and cashiers may be seriously fined for violation established order application of CCT. In particular, when they:*

• do not use CCT, although they should;
• use a cash register that is outdated, inappropriately modified, or simply not registered;
• ignore the obligation to issue a BSO or a document confirming the receipt of cash, instead of a cash receipt in permitted circumstances.

So, if the buyer is not given a cash receipt (BSO), then they may be warned or fined for this:*
- organization - 10,000 rubles;
- officials (manager, his deputy) - 2000 rubles.

Tax inspectors (,) can consider cases of offenses related to the use of cash registers. They can be held administratively liable for violating the procedure for using CCP within one year from the day this happened ().

How to keep a cash book (f. KO-4)

Who keeps the cash book

Record information about cash flows in the cash book using form No. KO-4. All organizations must do this, regardless of the tax system applied or their legal form.* Only entrepreneurs who keep records of income and expenses or physical indicators according to tax legislation, has the right not to fill out the cash book. All this follows from paragraphs of Article 346.11 and paragraph 5 of Article 346.26 of the Tax Code of the Russian Federation.

If cash transactions are untimely or incompletely reflected in the cash book, tax inspectors have the right to fine the organization.

How much will you be fined for using an old cash register?

The Federal Tax Service and the Ministry of Finance explained how they will fine for old cash registers and whether it is possible to issue a BSO instead of a check.

Fine. From July 1, 2017, most companies must switch to online cash registers. It is unclear from the law how much a company will be fined if it uses the old cash register after July 1.

The first option is a fine for non-use of cash registers. It ranges from 75 to 100 percent of the settlement amount, but not less than 30,000 rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).*

The second option is a fine for using a cash register that does not comply with the requirements of the law - from 5,000 to 10,000 rubles. (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

The Federal Tax Service believes that the first fine should be applied. Cash register is a technique that provides recording, storage of data in fiscal drives and transmission of data through an operator to the inspection (Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ). A cash register without a fiscal storage device does not meet this definition. Therefore, if you use the old cash register after July 1, it will be considered that the company does not use cash register systems. The Federal Tax Service added that the tax authorities themselves will deregister such equipment.*

Alexander Sorokin answers,

Deputy Head of the Operational Control Department of the Federal Tax Service of Russia

“Cash payment systems should be used only in cases where the seller provides the buyer, including its employees, with a deferment or installment plan for payment for its goods, work, and services. It is these cases, according to the Federal Tax Service, that relate to the provision and repayment of a loan to pay for goods, work, and services. If an organization issues a cash loan, receives a repayment of such a loan, or itself receives and repays a loan, do not use the cash register. When exactly you need to punch a check, look at

Concept cash discipline combines a number of norms and restrictions relating to the reception, issuance, storage of cash at the enterprise, and for non-cash payments - their accounting as part of the cash transactions. Any manipulations with cash, including issuing salaries, accepting payments for goods and services, as well as their timely documenting, are called cash registers. The set of norms adopted as the basis for cash management is not established by the management of private companies, but is determined by the legislative acts of the Russian Federation.

Fine for a bounced check for LLCs and individual entrepreneurs in 2018

A new scale of penalties for a bounced check for services rendered or commercial activities introduced Law No. 290-FZ in July 2016. For violators - individual entrepreneurs - the fines have increased by 2-5 times. In accordance with Article 14.5, paragraph 2 of the Code of Administrative Offenses of the Russian Federation, any operation of receiving funds by an entrepreneur is accompanied by a check being punched at the cash register, and the proceeds from both the goods sold and the service provided are taken into account.

The fine for individual entrepreneurs for failure to issue a cash receipt in 2018 is provided for by the above law and Amendment 2 to Article 14.5 of the Code of Administrative Offenses and amounts to an amount of ¼ to ½ of the cost of the service provided or goods sold, but not less than 10,000 rubles. In practice, it looks like this: if a check for the amount of 200,000 rubles is not issued, then the fine will be from 50,000 to 100,000 rubles, but if the purchase amount is only 20 rubles, then the fine for a check not punched at the cash register will be 10,000 rubles.

Fine for the absence of a cash register for individual entrepreneurs and LLCs

Any organization or individual entrepreneur who makes monetary payments to clients using cash or bank cards is required to hand over to customers a check from a registered cash register. Working without a cash register is simply prohibited. A mandatory check document is issued in cases where:

the seller sold the goods;

the company’s employees provided paid services to the client;

the client received a previously ordered service.

If a check for the above services is not issued, a fine will be imposed on the work of the organization or individual entrepreneur.

When monitoring and supervising entrepreneurs’ compliance with the law on cash register systems, tax authorities monitor settlements using online cash registers, assess the completeness of the data provided by organizations and the accounting of revenue received by them. Violators will face a fine for failure to use the individual entrepreneur's cash register, in accordance with Part 2 of Art. 14.5 Code of Administrative Offenses of the Russian Federation.

All new fines for non-use of cash registers in 2016 came into force on July 15, 2016, and the fine for non-use of cash registers for individual entrepreneurs in 2018, the so-called online cash registers, came into effect from February 1, 2017.

Fine for exceeding the cash limit in 2018

The concept of “cash limit” means the maximum allowable amount of cash in the cash vault, safe or cash register of an organization by the end of the working day. A similar norm was introduced by the Central Bank of the Russian Federation, but the accounting department of an enterprise sets its maximum individually at the beginning of each calendar year.

Cash surpluses can quite legitimately be allowed on certain days. Good reasons, according to clause 2 of Bank of Russia Directive No. 3210-U dated March 11, 2014, the following are considered:

pay wages and various types of assistance, but no more than five working days after withdrawal of funds from the company’s current accounts;

Carrying out cash transactions involving cash on non-working days or holidays.

Other circumstances cannot serve as an excuse for exceeding the limit and entail penalties.

The law allows selected categories of commercial small businesses, enterprises, organizations, and individual entrepreneurs to cancel the cash limit. To refuse limit amount there is no need to perform any special actions, simple compliance with certain standards of the Bank of Russia Directive No. 3210-U dated March 11, 2014 “On the procedure for conducting cash transactions by legal entities and the simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses” is sufficient:

limited number of personnel - does not exceed 100 people over the past calendar year;

the maximum income for services performed and goods sold is no more than 800,000 rubles, excluding VAT;

participation in authorized capital other legal entities - no more than a quarter of the share.

If any of the organizations falls within the scope of these requirements, it can keep any amounts in the cash register financial resources.

What administrative penalty is imposed in cases of violation of the cash limit? Legal entities are subject to punishment in the form of a fine in the amount of 40,000 to 50,000 rubles, individual entrepreneurs and officials (accountant and manager) are subject to fines in the amount of 4,000 to 5,000 rubles.

Where to buy an online cash register

What to do if a check is entered incorrectly

Unlike conventional cash register equipment, online cash registers are equipped with a fiscal drive for storing information. Its purpose is to send daily information about the proceeds to the tax authority through the fiscal data operator.

If the cashier made a mistake on the check, refer to the provisions of Federal Law No. 54 “On the use of cash register equipment.”

Important! To make corrections to a financial transaction that has already been completed, you must issue a return of receipt or a correction check.

Incorrect information in a cash receipt is corrected if:

1. Inaccuracy that contributed to the shortage.
2. A cashier's mistake that led to extra money being carried out online cash register and he wants to eliminate it.
3. Malfunctions resulting in malfunctions of cash register equipment.

An adjustment is made if the cashier punches a check through the online cash register for the wrong amount or the check is not punched out and the sale is not taken into account. Correct cash document issued when discrepancies are identified.

If the cashier himself discovers an erroneous receipt at the online cash register, he must act according to the following algorithm:

1. Draw up a paper - a memo. It indicates the date and time of the error that caused unaccounted revenue.
2. The correction check indicates the number assigned during registration and the date the memo was drawn up. The sign of calculation is also determined: independent operation or receipt.
3. The adjusted check is punched. It is sent by the OFD to the tax authority. After completing the steps described above, you need to contact the Federal Tax Service to notify that the error has been detected and corrected.

A difficult situation may arise - the operator discovered his mistake when the buyer had already left. It is impossible to issue another cash document. For example: a person bought a hairdryer for 2000 rubles, and the cashier punched the receipt for 200 rubles and did not notice it. To ensure that excess funds are accounted for correctly in the cash register, perform the following actions:

1. Punching a correction check.
2. Save the corrected receipt in a separate folder.
3. An explanatory note regarding this cash document is attached.

The information will be sent to the Federal Tax Service through the fiscal data operator with whom the company has entered into a contract. If the Federal Tax Service requests a saved document, it will be presented.

Is it necessary to notify the tax office?

Taxpayers are required to provide information to the tax authorities in in electronic format on the use of cash register equipment.

Important! Law No. 54 “On the use of cash registers” does not oblige users of online cash registers to inform the Federal Tax Service about the independent execution of a correction check.

All fiscal documentation, including adjustments, is submitted to the tax authority by the fiscal data operator. The norm is prescribed in Art. 1 of Federal Law No. 54. The tax authority, monitoring the information received, identifies violations. Owners of cash register equipment are sent instructions for execution or prosecution. If a check is entered incorrectly, it is better to correct the error immediately so that it does not become visible to the tax authorities.

How to correct a check entered by mistake

A correction is made when, before the end of the shift, there was more revenue in the cash register than there should be. In addition to the explanatory note, the cashier must draw up an act to explain to the Federal Tax Service the reasons for the adjustment and prove that the excess money ended up in the cash register by accident. In this situation, it is impossible to issue a refund check.

In what cases is adjustment needed?

A correction check is issued when it is necessary to correct an error made by the cashier, or problems have arisen in the operation of the online cash register.

Common mistakes made by transaction operators are:

1. Punching a receipt return check instead of adjusting.
2. The check was not cleared for the amount transferred by the buyer for the goods.
3. The check turned out to be punched for a larger amount than the buyer paid, and the error was discovered at the end of the shift.

Failures in the online operation of the cash register may be due to its overheating and failure, or to a power outage in the store.

The details of the correction check are the same as for a regular check: cash register number, tax identification number, fiscal attribute and others. Their distinctive feature is that the corrected receipt does not indicate the product range, its volume and cost, since it is not issued to the buyer. The correction is needed by the fiscal data operator to send to the tax authority. Such a cash document does not require a breakdown by item. Designated only total amount adjustments.

Procedure for issuing a check

The following documents must be submitted to the Federal Tax Service:

1. Corrected check.
2. Report on the discovery of surplus funds.
3. An explanatory note about the error drawn up by the cashier.

Important! Copies of these documents are transferred to the tax authority. Keep the originals with you.

Step-by-step algorithm for correcting a check with an error:

1. Drawing up a report on the discovery of excess money with a correction check.
2. Drawing up an explanatory note by the cashier with full description reasons for the error.
3. Written notification to the Federal Tax Service about the adjustment made.

Important! The letter should be sent before the tax service detects the violation. Otherwise, the organization will be fined in the amount of 30,000 rubles in accordance with the provisions of the Code of Administrative Offenses (Article 14.5, paragraph 2).

The explanatory note and act must be kept by the cashier if the tax office requires an explanation of the reason for the adjustment.

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How to void a bad check

If the cashier enters an incorrect receipt at the online cash register, it can be cancelled.

Canceling a check using cash register technology means canceling the operation to accept cash from the buyer and further actions with the check. At online checkouts, the check will be canceled if it is not punched. Software Online cash register equipment makes it possible to cancel an incorrect receipt before it is printed and transferred to the fiscal data operator. If the cash register is flashed with the Evotor OFD, you can return to the process of entering goods into the cash document, as well as adjust the goods or cancel the receipt.

When a cash document is knocked out, it is impossible to cancel it due to amendments to Federal Law No. 54 “On the use of cash register systems.” Such an error can only be corrected by correcting the check.

IN cash register equipment online there is a “return receipt” sign. Calculations can be adjusted in the presence of the buyer. If an incorrectly stamped check is detected, the client who made the payment at the cash desk gets new document for a similar amount with the calculation feature “return of receipts”. This check will have a fiscal indication that it is erroneous. The cashier-operator in his own way cancels an incorrectly stamped document. The buyer gets a new one for the correct amount.

Refunds when a check is issued incorrectly

A refund operation is carried out if a violation is detected before the end of the cashier’s shift by issuing a refund check. The document drawn up for the return of money, together with a report on the proceeds, is sent by the operator to the tax authority. The reporting contains an explanation indicating the original document, which was drawn up with an error, which resulted in the deduction of the amount indicated on the check from the total revenue for the day.

Refunds are also issued if funds are returned not on the day of purchase, but within 14 days from the date of purchase. This period is regulated by the Law “On Protection of Consumer Rights”. The cashier writes out a consumable cash order and gives it to the buyer sum of money from the cash register.

Important! Before performing this operation, the buyer is required to draw up a statement describing the problem and requesting a refund for the product.

When a person paid for a purchase by bank card, finances will be returned in cashless form.

Important! If companies neglect to eliminate violations at online checkouts, penalties will be applied to them.

During work, the cashier may make a mistake and enter the receipt incorrectly into the online cash register. If the mistake is noticed in the presence of the buyer, the operator issues a refund, generates the correct document and gives it to the buyer. For the action taken, it is necessary to report to the tax authorities. To do this, draw up a memo and attach 2 checks - with an error and a corrected one. It is advisable to avoid mistakes when working on an online cash register. The tax authority may impose a fine of up to 30,000 rubles, considering this as work without using a cash register.

What is the penalty for a bounced check in 2018?

With the entry into force of Federal Law No. 54-FZ “On the use of cash register equipment,” organizations and individual entrepreneurs are required to issue checks to customers, even if they do not ask for them. In this article we will tell you what the consequences of violating this requirement are and in what cases you can avoid punching the document without the risk of being fined.

Why do you need a cash receipt?

A receipt indicating payment for an item is proof that the purchase was made at a specific time in a specific store. A punched check records the amount passed through the cash register during the reporting period point of sale. If the paper is not issued, the individual entrepreneur and his employees violate the rights of consumers and their own obligations provided for Federal law No. 54-FZ. Therefore, the provision of receipts is a mandatory procedure during inspections by the Federal Tax Service.

A cash receipt, bypassing the practice of some unscrupulous sellers, is not the buyer’s only opportunity to return or exchange the purchased product. The procedures can be carried out without of this document, although its provision is desirable. Therefore, you should not deceive yourself and try to circumvent the law in this way. In addition, there are significant fines for failure to provide checks.

Consequences of violation

A failure to issue a receipt may result in sanctions from the tax authorities. You should be aware that a fine is imposed on any document drawn up in accordance with the norms established by law and on an unregistered cash register.

• For officials, the amount of the penalty is determined to be from 3,000 to 4,000 rubles.
• Individual entrepreneurs are required to pay a fine in the amount of ¼ or ½ of the amount for which the document was not issued. However, it should not be less than 10,000 rubles. This means that even for 20 rubles that were not entered, the company will receive a minimum fine.
• For legal organizations sanctions range from 30,000 to 40,000 rubles.

In some cases, the company may only receive a warning. A fine can be avoided if the company has not previously been held administratively liable and has not committed any violations.

An inspection by the Federal Tax Service may suddenly appear in response to a complaint from a company’s clients about the non-issuance of a check. The fact of a violation will certainly be revealed during the investigation, and not only fines will be applied to the organization, but also regular audits by tax authorities.

If the individual entrepreneur did not issue the client a receipt for payment for the goods due to a malfunction of the cash register or the tape running out of it, sanctions are also applied to him, since there are no exceptions to the rules for using online cash registers. If the cash register device fails, the individual entrepreneur must suspend cash payments, including payments that began immediately before the device failure. The same requirements apply when the cash register tape runs out. However, if you quickly replace it with a new one, the operator can continue accepting cash.

What check must be punched in order not to fall under sanctions?

In accordance with the amendments to the law, cashiers must provide customers with a document confirming payment for the goods, even if the buyer does not request it. The Federal Tax Service explains that a check can be punched in any format - paper, electronic, or both. The client chooses which option is more convenient for him. If the company does not comply with its requirement, the buyer has the right to appeal to the Federal Tax Service, and a fine is imposed on the organization.

If the client does not insist on issuing a check, the cashier must punch and give him a paper document. Electronic is knocked out if the buyer indicates his electronic mailing address before making payment.

When is a check not needed?

The law practically does not provide for cases when individual entrepreneurs and organizations are exempt from issuing a payment receipt. One of the exceptions is when the buyer makes an advance payment. That is, the goods are not paid for in full and remain with the seller - the purchase and sale transaction has not yet been formalized. As soon as the client pays for the purchase in full, the company is obliged to issue a document to him.

In addition, if an organization provides any services to the population and issues strict reporting forms, these documents are equivalent to checks, and there is no need to punch them through the cash register again.

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