Who should apply and who may not apply the online cash desk
The term "calculations" is defined in Art. 1.1 of the Federal Law of 22.05.2003 No. 54-FZ and includes:
- acceptance (receipt) of cash and (or) non-cash funds for goods (works, services);
- payment of cash and (or) non-cash funds for goods (works, services) (including if the buyer refuses);
- acceptance of bets (including interactive bets) and payment of funds in the form of winnings during gambling;
- receipt of funds when selling lottery tickets, electronic lottery tickets, when accepting lottery bets and paying out money in the form of winnings when holding lotteries;
- acceptance (receipt) and payment of funds in the form of prepayment and (or) advances;
- offset (that is, shipment) and refund of prepayment and (or) advances (online checkout must be applied from 01.07.2019);
- provision and repayment of loans to pay for goods, works, services (including the implementation by pawnshops of lending to citizens on the security of things belonging to citizens and activities for the storage of things). When providing such loans, it is necessary to use the online cashier from 01.07.2019, and when they are repaid from 03.07.2018;
- provision or receipt of other counter-provision for goods, works, services (the online checkout must be used from 01.07.2019).
Calculations do not include:
- provision and repayment of loans not related to payment for goods (works, services)
- acceptance of membership fees (letters of the Ministry of Finance of Russia dated 25.07.2018 No. 03-01-15 / 52272, dated 25.05.2018 No. 03-01-15 / 35605);
- attracting funds from equity holders (letters of the Ministry of Finance of Russia dated 11.12.2018 No. 03-01-15 / 89992, dated 01.08.2018 No. 03-01-15 / 54314);
Non-cash payments include settlements (clause 1 of article 862 of the Civil Code of the Russian Federation):
- payment orders
- by letter of credit
- for collection
- checks
- in other forms stipulated by law, banking rules or customs applied in banking practice
All organizations and entrepreneurs are obliged to use the online cash desk when making settlements both in cash and by bank transfer. The exception is the cases established by Law No. 54-FZ (Art. 1.1, clause 1 of Art. 1.2 of the Federal Law of 22.05.2003 No. 54-FZ, hereinafter - Law No. 54-FZ)
- credit institutions
- organizations and entrepreneurs who are exempt from the use of online cash registers
1) Organizations and entrepreneurs who carry out the following activities (clause 2 of article 2 of Law No. 54-FZ):
- sale of newspapers and magazines on paper, as well as related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent of the turnover, and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation (accounting of trade proceeds from the sale of newspapers and magazines and from the sale of related products are kept separately);
- sale of securities;
- sale of travel documents (tickets) and coupons for travel in public transport by the driver or conductor in the passenger compartment of the vehicle (until 01.07.2019);
- provision of food for students and employees of educational organizations implementing basic general education programs during training sessions;
- trade in retail markets, fairs (in exhibition complexes, as well as in other areas designated for trade). The exemption does not apply if trade is carried out on the territory of retail markets and fairs:
- in shops, pavilions, kiosks, tents, car shops, car dealerships, vans, container-type premises and other similarly equipped and providing display and safety of goods trade places (premises and vehicles, including trailers and semi-trailers)
- from open counters inside covered market premises when selling non-food products
- non-food products, which are defined in the list, approved. by order of the Government of the Russian Federation of April 14, 2017 No. 698-r
- retail trade of food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions, goods subject to mandatory labeling) from hands, from hand carts, baskets and other special devices for demonstration, ease of carrying and selling goods , including in passenger carriages of trains and on board aircraft;
- trade in ice cream kiosks, as well as bottling trade in soft drinks, milk and drinking water (if the payment is made using a vending machine, then the online cashier should be used when selling soft drinks and milk, but not when selling drinking water);
- trade in kvass, milk, vegetable oil, live fish, kerosene from tank trucks; seasonal trade in vegetables, including potatoes, fruits and melons;
- reception of glassware and waste materials from the population (with the exception of scrap metal, precious metals and precious stones);
- repair and painting of shoes;
- production and repair of metal haberdashery and keys;
- supervision and care of children, the sick, the elderly and the disabled;
- realization by the manufacturer of folk art products;
- plowing vegetable gardens and sawing firewood;
- services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;
- lease (lease) of residential premises by an individual entrepreneur, as well as residential premises together with parking spaces located in apartment buildings and belonging to him by right of ownership;
- retail sale of shoe covers (when selling shoe covers, the online cashier may not be used, including if the sale takes place through a vending machine)
2) pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements and separate subdivisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric points, centers (departments) of general medical (family) practice ) located in rural settlements in which there are no pharmacy organizations (clause 5 of article 2 of Law No. 54-FZ);
3) Religious organizations (clause 6 of article 2 of Law No. 54-FZ):
- in the provision of services for the conduct of religious rituals and ceremonies;
- when selling objects of religious worship and religious literature in religious buildings and structures and in the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in the manner prescribed by the legislation of the Russian Federation.
4) organizations exercising the powers of state authorities of the constituent entities of the Russian Federation and local governments to provide parking services (clause 10 of article 2 of Law No. 54-FZ);
- state and municipal libraries, libraries of the Russian Academy of Sciences and other academies, research institutes, educational organizations in the provision of paid library services to the population. The list of services must be approved by the Government of the Russian Federation (clause 12 of article 2 of Law No. 54-FZ);
- ssociations of real estate owners (HOAs, horticultural and horticultural non-profit partnerships), housing, housing construction and other specialized consumer cooperatives when providing services to their members within the framework of statutory activities and when accepting payments for housing and utilities. If the settlement takes place in cash and (or) with the presentation of a payment card, it is necessary to use an online cashier (clause 13 of article 2 of Law No. 54-FZ);
- educational organizations in the provision of educational services to the population. If the settlement takes place in cash and (or) with the presentation of a payment card, it is necessary to use an online cashier (clause 13 of article 2 of Law No. 54-FZ);
- physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports. If the settlement takes place in cash and (or) with the presentation of a payment card, it is necessary to use an online cashier (clause 13 of article 2 of Law No. 54-FZ);
- houses of culture (folk art, folklore, crafts, leisure), clubs, centers of cultural development (culture and leisure, cultural and leisure and cultural and sports), ethnocultural centers in the provision of services to the population in the field of culture. If the settlement takes place in cash and (or) with the presentation of a payment card, it is necessary to use an online cashier (clause 13 of article 2 of Law No. 54-FZ);
- entrepreneurs who sell from hands and (or) a tray entrance tickets and season tickets to visit state or municipal theaters. If the sale takes place via the Internet and communication networks, then it is necessary to use the online cashier (clause 14 of article 2 of Law No. 54-FZ);
Entrepreneurs on the PSN who carry out activities under clause 2.1 of Art. 2 of Law No. 54-FZ
«2.1. Individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities established by subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, they can carry out settlements without the use of cash registers, provided that a document is issued (sent) to the buyer (client), confirming the fact of settlement between an individual entrepreneur and a buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of clause 1 of Article 4.7 of this Federal Law. "
Entrepreneurs at TPI
From January 1, 2019 to December 31, 2028 in Moscow, the Moscow region, the Kaluga region and the Republic of Tatarstan, the tax regime "Tax on professional income" (TPI) is being introduced as an experiment.
In this special mode, entrepreneurs do not have to use the online cashier. However, this is true only in relation to income taxed on professional income (clause 2.2 of article 2 of the Federal Law of 22.05.2003 No. 54-FZ).
Instead of an online cash register, entrepreneurs must carry out all settlements with clients through the "My Tax" application.
Organizations (entrepreneurs) with non-cash (without submitting an ESP) settlements among themselves.