The organization receives funds from buyers (clients) to the current account - individuals(not individual entrepreneurs) for goods, works and services. Starting from what date, this organization is obliged to use cash register equipment (CCT) and draw up cashier's checks (strict reporting form - BSO), and is it also possible to avoid liability for not breaking a check by bank transfer?

According to the new requirements (hereinafter - Law No. 54-FZ), if funds are received on the company's current account from an individual (that is, from an ordinary citizen), then the use of a cash desk is mandatory. This regulation has been in effect since July 1, 2019.

Upon receipt of payment to the current account from an individual cash receipt must be formed no later than the business day following the day of receipt of funds to the company's settlement account. This must be done no later than the moment the goods are issued to the buyer, the start of work or the provision of services.

Thus, from July 2019, only individual entrepreneurs and organizations will be entitled not to use the cash desk and not to issue a cash receipt when making cashless payments in case of payments with other organizations and individual entrepreneurs without presenting an electronic means of payment to the recipient of funds. In the event that settlements with individuals (not individual entrepreneurs) are carried out using electronic means of payment, the use of an online cash desk is mandatory under general conditions.

In view of the foregoing, we can conclude that from July 1, 2019, upon receipt of funds from buyers (clients) - individuals (not individual entrepreneurs) to the current account for goods, work, services, the organization is obliged to apply cash register equipment and issue cash receipts (BSO ) no later than the working day following the day of receipt of payment to the account of the organization.

Penalties for failing to break through a cashless check

All organizations and individual entrepreneurs who must use cash desks from July 1, 2019 are required to punch and transfer the check to the client. Non-penetration of a check by bank transfer from July 1, 2019 is equated to non-use of an online cash register. In this case, penalties may be applied to the organization and individual entrepreneur in accordance with Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation “Sale of goods, performance of work or provision of services in the absence of established information, or non-use of cash registers in cases established by federal laws”.

Non-use of cash registers in cases established by the legislation of the Russian Federation on the use of cash registers entails the imposition of an administrative fine on officials in the amount of 1/4 to 1/2 of the amount of the calculation carried out without the use of cash registers, but not less than 10 thousand rubles; for legal entities - from 3/4 to 1 of the amount of the settlement amount carried out using cash and (or) electronic means of payment without the use of cash register equipment, but not less than 30 thousand rubles.

According to Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation “Sale of goods, performance of work or provision of services in the absence of established information, or non-use of cash registers in cases established by federal laws”, repeated commission of an administrative offense provided for by Part 2 of this Article, if the amount settlements carried out without the use of cash registers, amounted, including in the aggregate, to 1 million rubles. and more, entails in relation to officials disqualification for a period of 1 to 2 years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to 90 days.

According to the Note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, a person who voluntarily declared to the tax authority in writing that he did not use cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment, or that he used a cash register equipment that did not meet the established requirements, or that he used CRE in violation of the procedure for registering cash registers established by the legislation of the Russian Federation, the procedure, terms and conditions for re-registration of cash register equipment and the procedure for its application, and voluntarily performed an obligation before the decision on the case of an administrative offense was issued, for non-performance or improper performance of which a person is brought to administrative responsibility, shall be released from administrative liability for an administrative offense provided for in parts 2, 4 and 6 of this article.

However, this procedure is applicable only if the following conditions are met in aggregate: at the time the person applied with the application, the tax authority did not have the relevant information and documents on the administrative offense committed; the submitted information and documents are sufficient to establish the event of an administrative offense.

Thus, in order to avoid liability for not breaking the check, you should use the note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation and in a letter to the IFTS describe in detail the composition of your offense, as well as indicate how to correct its consequences.

According to a number of experts, in order to correct the situation of non-use of cash registers, a separate check should be punched for each amount of receipt. In this case, the check must indicate the required details, in particular, the nomenclature and address Email the payer to which the check should be sent (Article 4.7 of Law No. 54-FZ). In this case, the check will not be corrective, but ordinary - for receipt. That is, since the organization has not punched erroneous checks before, so there is nothing to correct.

On the other hand, according to paragraph 4 of Article 4.3 of Law No. 54-FZ:

When adjusting calculations that were made earlier, a correction cash receipt (correction SRF) is generated after the generation of the report on the opening of the shift, but no later than the generation of the report on the closing of the shift.

Correction cash register receipt (correction SRF) is generated by the user in order to fulfill the obligation to use CRE in the event that such user has previously made a settlement without using CRE or in the case of using CRE in violation of the requirements of the legislation of the Russian Federation on the application of CRE (the paragraph was introduced by Federal Law of 03.07.2018 N 192 -FZ).

In this case, the correction receipt is issued for the total amount of receipt and the nomenclature is not indicated in the correction receipt, since the correction receipt is necessary, first of all, for the completeness of the reflection of revenue. Thus, according to the tax authorities, a person who himself found an error, voluntarily notified the IFTS in writing about the non-use of the cash desk and punched the correction check can be exempted from liability.

From July 01, 2019, upon receipt of funds to the current account from buyers (clients) - individuals (not individual entrepreneurs) for goods, work, services, the organization is obliged to apply cash register receipts and issue cash receipts (SRF) no later than the business day following the day of receipt payment to the organization.

For non-use of cash registers, administrative liability is provided in accordance with Article 14.5 of the Code of Administrative Offenses of the Russian Federation “Sale of goods, performance of work or provision of services in the absence of established information, or non-use of cash registers in cases established by federal laws”.

In order to avoid liability for non-use of cash registers, it is necessary to notify the IFTS in writing about the non-use of the cash desk and punch a correction check for the total amount of receipts.

The fine for a check not punched at the cash desk is from ¼ to ½ of the amount of the check, but not less than 10 thousand rubles. To avoid such a situation, strict control over the sales process and the use of modern cash registers, such as SP-101 FRK, ShTRIKH-FR-K and KASBI FR-01K, are necessary.

Penalty for an unbroken check 2018 for individual entrepreneurs

In accordance with the Federal Law-290 dated 03.07.2016, non-receipt and a fine for an unbroken check in 2018 for LLCs and individual entrepreneurs have been tightened by an average of 3.5 times. According to paragraph 1. Art. 249 of the Tax Code of the Russian Federation, income is recognized as revenue both produced on its own and previously acquired - goods, services and works, as well as property rights.

In paragraph 2 of Art. 14.15 of the Code of Administrative Offenses clearly states that the use of CCP is mandatory when receiving income from the activities of an individual entrepreneur. The rules came into full force on July 1, 2018 for individual entrepreneurs with UTII, and for individual entrepreneurs with the simplified tax system they are valid from July 1, 2018. In Art. 2.4 of the Code of Administrative Offenses of Russia states that individual entrepreneurs bear the same responsibility as officials. There are no exceptions for entrepreneurs in the law. Accordingly, an unbroken check gives the tax agent every reason to apply penalties against a negligent entrepreneur.

KKT according to Art. 1.1. 54-FZ of May 22, 2003 is a technical tool used to transfer data on daily revenue in the prescribed form to the tax office. The technique allows you to quickly record data about each operation and store them in fiscal drive; it provides recording, storage of data and their transmission through the operator to the inspection.

applied cash register must meet the following criteria:

• there is a fiscal drive;
• there is no possibility to correct the data;
• there is a passport, sealing and personal identifier;
• official registration;
• permanent service;
• uninterrupted work.

Only with the help of the right apparatus can you knock out a check and be sure that the tax office will not make claims and will allow you to avoid a fine for not issuing a check.

Important! The penalty for non-issuance of a 2018 cash receipt is set at 25-50% of the amount in the check and at least 10 thousand rubles. According to Art. 4.5. Administrative Code of the Russian Federation, the statute of limitations for violation of the principles of working with cash registers, which will entail tax evasion, is 1 year from the date of the offense.

Example: if the check is not broken for 270 thousand rubles, then the individual entrepreneur will pay to the tax office from 67.5 to 135 thousand, and if for 5 thousand rubles. - then 10 thousand.

Repeatedly unbroken check in the event of a check in excess of the settlement amount of 1 million rubles. according to Part 3 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation entails the suspension of the activities of the IP for a period of 90 days.

Important! Only individual entrepreneurs who were convicted of an offense for the first time can avoid punishment.

After making the payment for the goods, the buyer has the right to decide what type of check he needs:

• in in electronic format;
• on paper;
• in two versions.

The entrepreneur is obliged to provide a check: otherwise, the client has the right to file a complaint with the tax office. This will result in an unscheduled inspection of the activities of the individual entrepreneur, so you need to take into account the opinion of the buyer and not refuse to issue a receipt for payment.

Interesting fact! If the check was broken by an amount that exceeds the actual purchase amount, no penalty is provided. Moreover, the judicial practice of Russia in this case is on the side of the entrepreneur.

Who can impose a fine

Non-penetration KKM check entails a fine that may be imposed by employees of the Federal Tax Service who make a test purchase as part of an on-site tax audit or if there are complaints from individuals against individual entrepreneurs. If the receipt was not issued to the tax officer by the cashier, he has the right to fine the individual entrepreneur, in which case an act is drawn up that will be transferred to the tax chief in order to impose a fine.

Important! The term for issuing a fine is 5-10 business days. According to paragraph 2 of Art. 70 of the Tax Code, the inspection sends a request for payment within 20 days.

After this period, the IP is sent an act to the place of registration.

When there is no penalty for not issuing a check

One of the exceptions is the fact when the buyer makes an advance payment. That is, the goods are not paid 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 punch him the document.

How to pay a fine for not breaking a cashier's check

The mechanism for paying any fines in the tax office is the same:

• make a one-time payment to the IFTS at the place of registration, through Sberbank or Personal Area taxpayer on the IFTS website;
• payment is made on the basis of an act from the taxpayer on payment of a fine for failure to provide a check;
• when paying a sanction by an authorized person, a power of attorney is required;
• it is necessary to pay a fine for the absence of a fiscal receipt within 2 months;
• KBK is indicated 3000;
• payments are made in any form.

What will happen if you do not make payment to the Federal Tax Service. Postponement

If there is a delay in payment, then the tax authority will charge a penalty in the amount of 40% of the unpaid amount of the fine, since this violation is regarded as intentional and is regulated by clause 1.3 of Art. 122 of the Tax Code of the Russian Federation. This is the general rule.

IP is granted a delay of 1-3 months if:

• the citizen was expelled from the territory of Russia;
• the foreigner was expelled from the territory of Russia;
• IP was arrested;
• An individual entrepreneur is in a pre-bankruptcy state or is undergoing the procedure of liquidation of a legal entity.

The deferral does not apply to:

• expelled foreigners, when the act of expulsion from the country occurred simultaneously with a fine;
• deported stateless persons under the same conditions.

After the installment period has expired, the individual entrepreneur is obliged to pay the administrative obligation. At the same time, the Federal Tax Service has the right to apply to the IP in court and then you will have to pay a fine in judicial order.

The tax officer notifies the IP as follows:

• sends a demand for debt repayment;
• writes off money from the IP account;
• money can be withdrawn from all types of property of a person - this is subsidiary liability, i.e. An individual entrepreneur is liable for his debts with all his property.

How to avoid paying a fine for an unissued check

In case of errors in the preparation of an act by an employee of the tax inspectorate, an individual entrepreneur has the right to challenge the decision in court. Of course, you can try to negotiate peacefully: for this, the diplomatic abilities of the entrepreneur are important, but this approach does not always work. You can try to convince the tax officer by referring to the excess of authority of an official (issuing an act is in the area of ​​​​competence of the head of the Federal Tax Service), and not an ordinary employee.

If the IP did not break the check, then the fine is assigned only if 2 conditions are met:

• the act must be signed by the head of the Federal Tax Service;
• the fault of the IP must be proven.

Interesting fact! Judicial practice shows that if the cashier did not break through the receipt within a few minutes, this is not a reason for issuing a sanction. Thus, if the individual entrepreneur did not break the check upon the fact of the purchase, then we can refer to the fact that he simply did not have time to do this. But it is not worth hoping that the court will definitely accept such a statement for - because according to Article 5 of the Federal Law-54 of May 22, 2003, the check is knocked out at the time of the purchase, but not later.

Here are 3 more circumstances that will help to avoid liability:

• natural disasters and force majeure circumstances - deferred payment;
• documented illness;
• when the actions taken by the entrepreneur were dictated by the tax officer, but this did not lead to the payment of a fine.

Important! A difficult life situation, the fact of forcible coercion, can mitigate guilt. This will result in a 2-fold reduction in the amount of liability.

It is strongly not recommended to use the above tips if they did not take place in real life. For giving false testimony, the legislation of the Russian Federation already provides for criminal liability, which definitely cannot be avoided.

Important legal information! Some individual entrepreneurs have the right to apply for the postponement of the application of CCP in their activities until July 1, 2019.

• IP on UTII (except retail and catering establishments);
• IP on PSN;
• Individual entrepreneurs in the field of retail and catering, if they do not hire employees and carry out their activities on their own.

Important! The above right does not relieve the individual entrepreneur from the obligation to issue a check at the request of the client. If the IP did not break the check, the penalty is guaranteed.

Without a check in the sale of goods and the provision of services - a frequent phenomenon. Selling without a receipt is a liability that is an offense and threatens the entrepreneur with a real fine. Concealment of income is punishable.

You should not tempt fate and carry goods "by the checkout": in addition to fines, you can achieve additional unscheduled inspections from the FTS. To avoid the negative consequences of working with CCP, it is necessary to strengthen control. If the violation was committed due to inattention, try to prove the unintentionality of your actions and knock out a check.

This article discusses the penalties for individual entrepreneurs in 2019: for an unbroken check, an online cash register, work without an individual entrepreneur.

1. Penalty for an unbroken check for individual entrepreneurs in 2019
2. Penalty for online cash register for individual entrepreneurs
3. Absence cash register at IP
4. Penalty for work without IP
5. IP penalty for an unregistered employee
6. IP declaration fee

Penalty for an unbroken check for individual entrepreneurs in 2019

Entrepreneurs who have linked their activities with the implementation of cash or cashless payments are required to strictly follow the accepted standards. Violation of the rules will result in a penalty of . An individual entrepreneur must give the buyer a receipt when making a purchase in cases where:

• the seller made a purchase;
• the buyer has already placed an order and received a service;
• he provided a service for which payment was made.

If the check was not broken for the above operations, the IP will be subjected to a check for the presence of a cash register (KKM). The amount of the fine this year for an unbroken (for various reasons) check:

• in the absence of cash register - ¾ of the total volume of operations carried out without it, but not less than 10 thousand rubles;
• if the business does not fall under the law on the use of cash registers or if it malfunctions - from 5 to 10 thousand rubles;
• in case of non-issuance of a paper or electronic check - 10 thousand rubles;
• with an unbroken check - ¼ or ½ of the cost goods sold or service rendered, but not less than 10 thousand rubles.

Example: even if the seller did not issue a check for a purchase of 30 rubles, he will still be fined 10 thousand rubles if this is revealed.

If an individual entrepreneur has set a limit for keeping cash at the cash desk, but has exceeded it, he will be fined in the amount from 4 to 5 thousand rubles.

Penalty for online cash register for individual entrepreneurs

According to requirements federal law No. 54, all enterprises and individual entrepreneurs are required to use online cash desks when making settlements in Russia. Online cash desk- this is cash register equipment new sample. New order use entered into force 07/01/2017. The universal transition to online cash registers will be completed before July 1, 2019. Changes in legislation have had an impact on penalties for the absence of a cash register or for violations when working with it.

Thus, the period of imposition of liability has increased significantly. Now you can be held liable within 12 months, and not 2, as it was before.

In some situations, violators may face not only fines, but also up to 90 days from officials up to 2 years. When selling goods without an online cash register in those situations where this is mandatory, the individual entrepreneur faces a fine in the amount of from 25 to 50% of the amount of goods sold(if the offense was committed for the first time). In case of improper operation of the online cash register (if, for example, it is not registered on the website of the Federal Tax Service), individual entrepreneurs will issue or impose a fine ranging from 1,500 to 3,000 rubles. If the individual entrepreneur has not submitted electronic documentation on the operation of the online cash register to the tax office, he will also receive a warning or a fine from 1500 to 3000 rubles. To avoid punishment, you need to remember about the fiscal drive for online cash registers. It needs to be changed every 13 months.

Lack of cash register at IP

An individual entrepreneur is obliged to apply a cash register, a fine for the absence of a cash register is 10 thousand rubles. Types of violations that are considered work without a cash register:

• absence of CA;
• operation of an unregistered device;
• lack of registration of the apparatus in the state register;
• discrepancy between the amount in the check and the amount of the purchase.

In some cases, the use of a cash register is not required. Individual entrepreneurs who have chosen certain taxation systems can work without it: 1. patent (PSN); 2. single tax on imputed income (UTII); 3. simplified system (USN). There are exceptions to the last paragraph. So, under the simplified tax system, according to the law, the activity of an individual entrepreneur without a cash register is allowed when engaged in trade. For example, without KKM can be carried out:

• sale of non-alcoholic draft drinks, ice cream, printed products in kiosks;
• sale of barrel kvass;
• sale of goods at exhibitions or fairs.

Also, an entrepreneur can without a cash desk:

• be a landlord;
• conduct shoe repair activities;
• provide services for the care of children and the disabled.

Penalty for work without IP

Driving Penalties entrepreneurial activity with no IP registration in 2019, for example, trading without IP, have the following components:

• for violation of the terms of registration with the IFTS, the entrepreneur will pay 10 thousand rubles;
• for doing work without state registration the entrepreneur will be fined 40 thousand rubles (at least 10% of illegal income);
• for an unregistered IP, a person will be attracted to, he will pay an additional 500 to 2,000 rubles.

For the absence of an individual entrepreneur with illegal income of one and a half million rubles, the entrepreneur faces criminal liability. He can also pay a fine of up to 300 thousand rubles, transfer his income of a convict for 2 years to the budget, or carry out 480 hours.

If the profit of an illegal entrepreneur is especially large (from 6 million rubles), he may face a prison sentence of 5 years.

A fine ranging from 100 to 500 thousand rubles is also possible.

IP penalty for an unregistered employee

If a person has worked for hire for more than three days, and the contract has not been concluded, this delays the start date and the length of service, thereby causing damage to the state and the employee. The longer the employee is not registered, the greater the damage caused. Depending on the duration of the delay and the number of unregistered employees, an individual entrepreneur can be involved in administrative or criminal responsibility.

Administrative punishment threatens IP in case of minor violations, for example, in the absence employment contract with an employee who performs his duties for no more than two weeks.

In this case, a fine is charged up to 5 thousand rubles. If an entrepreneur avoided registering an employee for a longer time, he is entitled to a ban on conducting activities for up to 90 days. Such idle time can lead to bankruptcy. Criminal penalty threatens entrepreneurs who for several years have used hired labor and did not pay taxes to the treasury. They will be fined the amount up to 300 thousand rubles. Also, an illegal immigrant will serve a prison sentence of up to 2 years, if the court so decides. In addition to the types of punishment listed above, the entrepreneur will forcibly transfer the accrued taxes to wages for the entire period of work of employees without registration. Reasons for fines for an unregistered employee:

• the absence of an employment contract leads to non-payment of personal income tax to the treasury;
• the absence of accruals in the PFR affects the size of the employee's future pension;
• non-payment of funds to the social insurance fund leads to the absence of state guarantees ( sick leave, maternity payments).

IP declaration fee

Individual entrepreneurs are required to submit a single tax declaration in the form approved by the order of the Federal Tax Service of the Russian Federation. The declaration on the results is provided at the place of registration of the entrepreneur until April 30 of the year that comes after the reporting one.

Upon termination of activity individual entrepreneur who applied the simplified tax system, you should submit a declaration before the 25th day of the month that comes after the stoppage of activities.

If the individual entrepreneur does not submit the declaration within the established time frame, it will be fined 5% of the unpaid tax, and a penalty will be charged for each overdue month, even if the activity was carried out for several days during this month. In this case, the fine will be at least a thousand rubles.

Also, for delay in filing a declaration, an official may be punished with a warning or a fine of up to 500 rubles.

He may be warned or fined. In addition to the above, the IFTS has the right to block the settlement account of an individual entrepreneur with a delay of more than 10 working days.

Conclusion

An individual entrepreneur must strictly comply with all the requirements necessary for his work. Otherwise, penalties will be applied to him. To avoid them, it is necessary to conduct activities strictly according to the law, and the first step to this is the registration of an IP (the initial task of a person who wants to become an entrepreneur). Subject to all the conditions listed in the article, the entrepreneur will be clean before the law.

What if...

Forgot to punch the cashier's check

Polina Lisitsyna, expert of the Simplification magazine

What to do: You can do nothing, just wait. If the tax authorities do not check you within a year, there will be no fine. If a violation is found, there is a chance to get off with a warning instead of a fine. Another option is to break the check late. And to declare your offense to the IFTS yourself. But at the same time, there is no 100% guarantee that you will not be fined.

If you are an entrepreneur

If you work on the simplified tax system, accept cash or card payments, you are required to use a cash register. For an unbroken check, you face a fine of at least 10,000 rubles. (part 2 of article 14.5).

You need to use a cash register when you receive cash or the buyer pays with a card. You break through the CCP check and transfer it to the buyer (clause 2, article 1.2 of the Federal Law -FZ). And immediately at the time of purchase, and not an hour later, the next day or, for example, a week later. The time on the check should not differ from the time of payment by more than 5 minutes. Otherwise, you will commit a violation for which you are threatened (decree of the Supreme Court of the Russian Federation -AD15-10504 in the case).

If you find unbroken revenue, there is a violation of work with CCP. For him, the tax authorities impose an administrative fine. Moreover, the size of sanctions has increased (see table below). How to proceed? You have two options, both risky. We will talk about each in more detail. And you choose what is closer to you.

Table. What penalties apply for an unbroken CCP check

Option number 1. Do nothing and hope that the tax authorities do not check

Your actions. You do not break the check and do not reflect the proceeds in the journal of the cashier-operator. After all, the magazine shows revenue according to Z-reports (clause 6.1 model rules, approved by the Ministry of Finance of Russia dated 30.08.93 No. 000). And the amount not credited under the CCP will not be included in the Z-report.

During the year, be prepared for the fact that the tax authorities can fine you for an unbroken check. Unless, of course, they check you and find this violation. As soon as a year has passed after you did not break through the proceeds, fines no longer threaten. Because the statute of limitations for a violation in the form of non-use of the CCP is one year (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). Recall that the annual period is valid from July 15, 2016 (Federal Law -FZ). Previously, the statute of limitations for violations of the CCP was two months.

Important circumstance

The statute of limitations for violations of the CCP is one year (Article 4.5 of the Code of Administrative Offenses of the Russian Federation). Until July 15, 2016, the deadline was two months.

Possible risks. Tax officials will find unbroken revenue if they compare income from your Book of Accounts and Z-reports. It turns out that cash receipts or payment by card are reflected in the Book of Accounts, but did not pass through the CCP. Also, inspectors can detect unrecorded income if they conduct a cross-check with your counterparty. And they will find a cash payment from the buyer for which you did not knock out a check.

The inspectors will carry out an inspection according to the plan or on the complaint of a buyer who did not receive a check from you. In addition, inspectors have the right to analyze how you use CCP during an on-site inspection (letter of the Ministry of Finance of Russia -02-08 / 26094).

Suppose you were checked before the year from the date of unbroken revenue has expired. And the inspectors found the amount that was not credited under the cash register. Then your company faces an administrative fine of 30,000 rubles. (see table above). But since you work for the STS, your organization is most likely a small business (see box below). In that case, you have benefits.

The tax authorities should appoint a warning instead of a fine if the violation is primary (parts 2 and 3 of article 3.4 and part 1 of article 4.1.1 of the Code of Administrative Offenses of the Russian Federation). Remind them of this yourself if you suddenly get a fine.

There is another indulgence. It works in the case when the violation is not primary. Imagine that the tax authorities found your unbroken check when checking on an application from an individual or organization. And you have already found a similar violation before. Then acknowledge the current violation in writing. Confirm that you really didn't break the check. Then a fine will be assigned to you in the amount of 1/3 of the minimum (part 3.4 of article 4.1 and part 4 of article 28.6 of the Code of Administrative Offenses of the Russian Federation). The amount will no longer be 30,000 rubles, but 10,000 rubles. (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

As you can see, penalties for an unbroken check are possible, but it is possible to avoid them or at least reduce them.

On a note

Which firms are small

Most of the simplists, with the exception of state unitary enterprises and municipal unitary enterprises, are small enterprises. After all, the criteria for small firms are similar to the conditions for switching to a simplified system. Thus, the income of small enterprises for last year should not exceed 800 million rubles, and average headcount employees - 100 people. In addition, the total share of participation in the authorized capital of the company of the Russian Federation, constituent entities of the Russian Federation, public, charitable and other funds should not exceed 25%. And the total share of participation of third-party organizations (foreign and Russian) should be within 49% (clause 1.1, article 4 of the Federal Law -FZ).

If you qualify as a small business, check to see if you qualify Single register subjects of small and . To do this, go to the rmsp website. tax. ru. In the search bar, type your name, TIN or PSRN. If you suddenly can’t find yourself, send a request for clarification of information there on the site. To do this, select the tab "Are you not in the section or the data is incorrect?".

Option number   2. Break a check for the current date and declare yourself to the IFTS

Your actions. Punch a check for the amount of unreceived revenue with the current date. It will be included in the Z-report for that day. Therefore, you will reflect the entire amount of the report in the journal of the cashier-operator. Next, write a statement to the IFTS. And report your violation (a fragment of the letter is below).

The fact is that from July 15, 2016, the tax authorities must release from the company or entrepreneur who declared themselves (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation). At the same time, you must correct your violation, that is, fulfill your legal obligation. And report the violation in writing to the Federal Tax Service Inspectorate until the tax authorities have discovered the unbroken revenue themselves. Copies of documents confirming the offense must be attached to the application.

Important circumstance

By law, you are required to check the CCP on the same day you received cash receipts or payment by card (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Possible risks. Even if you declare yourself, there is no 100% guarantee that you will avoid a fine. First, you will not completely eliminate the offense if you strike the check on the wrong day that you received the proceeds. After all, it is necessary to apply the CCP within 5 minutes, as the payment was received. So even a KKT check that was broken the next day is all the same.

In addition, you are obliged to credit the cash proceeds to the cash desk of the company on the day when you spent the amount through the CCP (clause 5.2 of the Directive of the Central Bank of the Russian Federation -U). And if you credited the proceeds on another day, this is a violation of the cash order. For him, administrative fines from 40,000 to 50,000 rubles are possible. per company and from 4000 to 5000 rubles. on an official (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation). And a specialist from the Federal Tax Service confirms this (see box below).

Posting revenue the next day is a violation

Julia Sidnenko,
Adviser of the state RF 3rd class

— Having received cash proceeds or payment by cards, you are obliged to immediately apply the cash register and issue a check (clause 2, article 1.2 of the Federal Law -FZ). And all the cash proceeds received should be credited at the cash desk of the company at the end of the shift. And on the same day, issue a cash receipt order (clause 5.2 of the Directive of the Central Bank of the Russian Federation -U).

Otherwise, you face two types of fines - for unused CCP and for unreceived revenue (part 2 of article 14.5 and part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation). Moreover, even the situation when the company credited the proceeds the next day is considered a violation. And the courts confirm this (decisions of the Fourteenth Arbitration Court of Appeal dated 01/01/2001/2015, the Fifth Arbitration Court of Appeal AP-6514/2015 and the Third Arbitration Court of Appeal dated 01/01/2001/2015). Therefore, it is important that the dates on the Z-report and the incoming cash order match.

Essence of the question

If you credited the proceeds to the cash desk of the company on the wrong day when you received it, you will violate the cash order (part 1 of article 15.1 of the Code of Administrative Offenses of the Russian Federation).

Secondly, as we found out, there are still no clear instructions on the ground on how to apply the new norm. Note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation came into force only on July 15, 2016. And there are several obscure points in it. In particular, it is not clear whether it is necessary to start a violation protocol if the company has declared itself. And in what case is it considered that the organization has eliminated the violation.

If you declare yourself, and the tax authorities want to fine you, defend your position. Demand a warning instead of a fine if you have a primary violation and your company is small (parts 2 and 3 of article 3.4 and clause 1 of article 4.1.1 of the Code of Administrative Offenses of the Russian Federation). Or explain that the wrongdoing was minor because you fixed it and still hit the check. And you must be released from administrative responsibility (Article 2.9 of the Code of Administrative Offenses of the Russian Federation).

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Check-correction is used in the following situations:

— the cashier made a mistake and wants to correct it,

- in case of technical malfunctions of the cash register, due to which the equipment failed.

That is, we are talking about situations where there is an adjustment to the calculations made earlier, in accordance with paragraph 4 of Article 4.3 of the law on cash registers.

For example, the situation when the cashier forgot to punch the check and the sale remained unaccounted for, or when the check was knocked out for the wrong amount.

To better understand how the correction is correctly drawn up, we present a small algorithm:

1. After an error in the calculations is discovered, it is necessary to document the legal justification, which can be a memo or act.
2. A correction check is broken through, in which, for justification, the document drawn up, its date and number are indicated. The sign of calculation can be formulated only in 2 options: expense or income. Correction type - independent operation.
3. Documents substantiating the correction check must be stored for 5 years as a primary accounting document (part 1 of article 29 of the law “On Accounting” dated 06.12.2011 No. 402-FZ).

Situation: the cashier punched a check for an amount less than he actually received, and this happened before the customer left.

Return of goods online checkout carries out without any problems. An ordinary cash receipt is issued with a note: “Return of receipt”, the money is returned to the buyer.

1. The cashier punches a check for the return of the receipt (for the wrong amount);

2. The cashier generates a "correct check", which qualifies as a receipt;

3. The cashier gives the customer the correct check and takes the wrong one.

Thus, both OFD and tax office receive the correct data, which will allow you to do without creating a correction check.

Situation: the cashier punched a check for an amount less than what he actually received, and this happened after the buyer left

Correction check is a document with which you can solve the problem of the absence of a cash receipt for a transaction, avoiding administrative punishment.

This situation illustrates the fact of the appearance of unrecorded sales proceeds, that is, the tax authority may have a question about hiding part of taxable income. Unrecorded revenue may also indicate non-use of cash registers, which entails appropriate penalties. The same thing happens when the cashier inadvertently fails to break the check.

Important point: in order to avoid a fine, it is necessary to break through the correction check, this measure is valid if and only if the error was detected and corrected before the tax inspection

What is the course of action if the error is found “on its own”?

1. A special document is created - memo , in which the moment (date and time) of the error is indicated, which led to the appearance of unrecorded revenue, this document is registered (a number and date are assigned);

2. The correction check indicates registration number and the date of the memo - this serves as the basis for the correction operation;

3. In the correction check, it must be defined"Correction type"

This attribute reflects the reason for the adjustment:

• "0" - the adjustment was made independently (on its own initiative);
• "1" - the adjustment was made according to the prescription (at the initiative of the tax authority that discovered the violation).

4. You must submit 3 documents to the tax office:

• the correction check itself;
• an act on the discovery of excess funds;
• explanatory note from the cashier about the error.

Send the letter before the IRS notices the violation. Otherwise, the company may receive a fine of 30 thousand rubles. according toparagraph 2 of Art. 14.5 Administrative Code of the Russian Federation . If you correct the mistake before the FTS found it, there will be no fine.

What is the course of action if an error is found “by prescription”?

An error found "by prescription", that is, the tax office found out about unrecorded sales. This can happen, among other things, after a customer complains about an unissued check.

The cashier's procedure is as follows:

1. A correction check is broken;

2. The basis for the correction is the date and number of the order (which the IFTS sends to the company's accounting department);

3. In the correction document, the type of calculation "incoming" and "operation according to the prescription" should be defined as a sign of correction.

Situation: the cashier punched a check for an amount greater than he actually received, and this happened after the buyer left.

This situation illustrates the fact of exaggeration of sales revenue, since these data are less than fiscal data, that is, less money is actually received, and therefore there is a shortage in the cash drawer.

The same situation arises when the seller-cashier punches the same check several times.

Is there a need to create a correction check? The prevailing number of experts in the field of cash discipline argue that this is not necessary, since this situation does not provoke a fine due to the non-use of cash registers.

What is the course of action in this situation?

1. The cashier punches the check, which qualifies as a "return of income", which is created for the amount of the shortage;

2. Created explanatory note with the disclosure of the reason for the cash shortage.

Situation: the cashier punched a check for an amount greater / less than he actually received, and this happenedin previous shift .

This question is about post-shift adjustments.

A correction check can be issued any day. For example, if the non-use of CCP is detected independently during the shift, then the correction check can be broken before the report on the closing of the shift is generated. If an excess of money is detected after the report on the closing of the shift is generated, then it is permissible to generate a correction check on the next day after the opening of the shift.

A correction check should be issued separately for each operation performed without the use of cash registers, or data on which were not transferred to the OFD (Letter of the Federal Tax Service of Russia dated December 7, 2017 No. ED-4-20/24899 ). It is allowed to make one correction check for the total amount of unperformed transactions only in the event of a massive technical failure in the operation of the cash register (Letter of the Federal Tax Service of Russia dated December 20, 2017 No. ED-4-20/25867).

An important point: According to the experts of the Federal Tax Service, the creation of correction checks after the shift is closed is not prohibited, however, it is important to indicate in such checks the moment when the error was made (date and time).

1. The cashier punches the correction check;

2. The cashier points it contains the date and time of the arrival error(in the "correction description" option). For example, there may be such a description of the correction: “07/20/2018 at 15:25 a cash receipt was generated with an erroneous amount.” (A correction check can be drawn up much later, for example, on 08/10/2018).

Type of violation	The amount of the fine or type of punishment in accordance with 54-FZ
	executive	Organization or individual
Not using a cash register after 07/01/2017	Penalty from 25% to 50% of the unbroken sale amount (but not less than 10 thousand rubles)	The fine should be from 75% to 100% of the unbroken sale amount (but not less than 30 thousand rubles)
Repeated non-use of the cash desk within one year, including if the amount of settlements amounted to 1 million rubles. (after 07/01/2017)	Disqualification from one to two years	Suspension of activities for up to three months(90 days)
CCP does not meet the new requirements, registration rules are violated after 07/01/2017	A fine in the amount of 1.5 to 3 thousand rubles.	Finefor IP: 1.5 - 3 thousand rubles. for a legal entity: 5 - 10 thousand rubles
Violation of the deadline for submission of documents and data at the request of the tax (FTS)	Finefor individual entrepreneurs and officials: 1.5 - 3 thousand rubles. for a legal entity: 5 - 10 thousand rubles
Failure to issue a check or other BSO (strict reporting form) in printed form / failure to send data in electronic form at the request of the buyer	Warning and a fine of 2 thousand rubles.	Warning and penalty: for individual entrepreneurs: 2 thousand rubles; for a legal entity: 10 thousand rubles.

Important! Now they can be held accountable within a year (previously, the period for holding accountable was two months).

Correction receipt details

Details of the correction check are the same as for a regular one. For example: TIN, CCP number, settlement address, taxation system, fiscal attribute.

The difference between them is that the correction check does not reflect the range of goods, price and volume. This is due to the fact that only the OFD and the Federal Tax Service need a correction check for checks, but the buyer is not provided with it. For the same reason, it does not contain a QR code by which customers can verify the authenticity of a document.

In such a check, only one total amount of the adjustment is indicated. Breakdown by goods is not necessary.

The requisite "Cashier" must indicate the full name and position of the relevant person.

On the forum of the official website of the Federal Tax Service of Russia forum.nalog.ru posted guidelines for the formation cash receipts in accordance with the order of the Federal Tax Service of Russia dated March 21, 2017 ММВ-7-20/ [email protected].