Reflection in legislation of the rules for the use of cash registers

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Carefully study the contents of §2 of the Civil Code of the Russian Federation, which concerns the rules of retail sale and purchase, in particular the rights and obligations of the parties. The clause on the public offer states that you must make sales on the terms and conditions that you have publicly announced.

2. Once you have decided on the type of legal entity, you need to study all the issues related to paying taxes.

What's important here is:

how to approach the choice of a taxation system;

what taxes are payable in your particular case;

Are there any benefits for your type of business, and if so, what kind;

If you worked, for example, through the WebMoney payment system and decided to switch to the general taxation system, remember about such a markup as VAT. It must be added to the price of each item of your goods (or services). Usually it is 18%, but not always. For books, for example, it is 10%.


Information about this can be found in the following laws:

Federal Law No. 54 “On the use of cash register equipment”;

letter of the Federal Tax Service of the Russian lawyer email list Federation dated 03.04.2018 N ММВ-20-20/33.

Important information for you contained in the law:

the company is obliged to process any funds received from individuals as payment for goods (or services) through an online cash register and report this information to the tax service;

The buyer is required to be given a receipt.

4. Administrative liability for violation of legislation on online payment on the website.

This area is covered by Article 14.5. It provides a list of penalties for improper use of cash registers:

If funds are found that have not been processed through the cash register, a fine of 1,500 rubles to the full amount of proceeds is imposed;

the head of the company may be removed from his position for a period of one to two years if the amount of unaccounted funds exceeds one million rubles;

The company's activities are subject to suspension for 90 days.

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Calculate for yourself: you will pay 11,900 rubles for an online cash register (this is the price of ModulKassa, for example). And the fine for an entrepreneur working under a single tax or a patent system can be 18,000 rubles. It is clear that it is better to immediately act according to the law and conduct revenue through the cash register.

5. Criminal liability .

Article 199 provides for the following types of punishment for violators:

a fine of 300,000 rubles or forced labor for 2 years for failure to file a tax return;

a fine of 500,000 rubles, correctional labor for up to 5 years, or even imprisonment for up to six years for non-payment of taxes on an especially large scale.

There are special services through which you can correctly calculate your taxes. For example, "Moe Delo" or "Kontur Elba". However, if you do not work under a simplified tax system, plus you transfer money through acquiring and have different current accounts, then contact a competent outsourcing specialist every month to carry out all tax calculations.