According to the last amendments to the rules of cash registers application coming into force from 01.07.2019, payments of organizations to natural persons for goods, works and services both in cash and in non-cash form, as well as in the form of any other counter commitment provided or received, also require application of cash registers.
This means that any, even a one-time, transaction with a natural person (for example, sale to an employee of a car, employment record book, etc.) with any form of settlement including deduction of the cost of goods (work, services) from his salary requires the use of cash register.
The violation of the requirement to use cash registers in the cases established by the Russian legislation, according to p.2 of article 14.5 of the Russian Code of Administrative offenses may entail an imposition of an administrative fine:
- on officials in the amount of one fourth to one second of the amount of the transaction carried out without the use of cash register, but not less than ten thousand rubles;
- on legal entities in the amount of three quarters to one size of the amount of the transaction carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.
According to p.3 of article 14.5 of the Administrative Code, repeated violation of this requirement, if the amount of payments made without application of cash register (including in total) is one million rubles and more, involves disqualification of officials for a period of one year to two years; in respect of individual entrepreneurs and legal entities - administrative suspension of activity for a period of up to ninety days.
The limitation period for bringing to administrative responsibility for the non-application of cash register is one year from the date of the offense.
It should be noted that the Code (notes to article 14.5 of the Administrative Code) provides for exemption from administrative liability for a person who voluntarily declared to the tax authority in writing about the non-application of cash register if the following conditions are met in the aggregate:
- at the time of application the tax authority doesn't have the relevant information and documents on the administrative offense;
- at the time of application to the tax authority, the obligation to use cash register is voluntarily fulfilled (cash register is purchased, registered, and cash receipt is issued);
- the submitted information and documents are sufficient to identify the event of administrative offense.
Please note that the use of cash register is not necessary in the case of deduction from employee’s wages not related to the sale of goods, works, services. For example, when the company withholds the amounts related to compensation of expenses that arose in the course of employment (compensation for the cost of the employment record book, communication services, material damage, payment for parking spaces, etc.). Cash register also shouldn’t be applied for transfer and repayment of a loan received/transferred under a loan agreement with a natural person (for example, an employee or director of the company) if the loan is not related to the settlement for the late payment for goods, works or services.
As for the deduction of the cost of sold goods (services, works) from wages, starting from July 1, 2019, cash receipts should be issued at the time of transfer of goods (works, services) to the employee and at the time of subsequent deduction of its value from his wages. Currently, the Federal Tax Service is developing guidelines for this type of settlements.
2. Accountable persons of the company when paying to third parties and individuals should take into account the following:
A) Individual entrepreneurs without employees are exempted from application of cash register until July 1, 2021 in respect of settlements:
– for work performed and services rendered;
– sold goods of their own production.
For entrepreneurs who are engaged in the resale of goods the delay doesn't apply (article 2 of the Law of 06.06.2009 № 129-FZ).
B) Since July 1, 2019 organizations and individual entrepreneurs no longer have the right to issue typographical form of strict accounting (FSA) instead of cash receipts in the provision of services to the population. Online FSA must contain the same mandatory details as cash receipts. That is, the accountable person must receive either a cash receipt or a FSA, issued with the use of an automated system.
C) Since July 1, 2019 cash receipts issued for the settlements between the organizations and individual entrepreneurs in cash or with banking card (including purchases made by the accountable persons acting on behalf of the organization) should contain new details (the name and TIN of the customer/company). The absence of the mandatory details in the cash receipt will be considered a violation of the rules of application of cash registers, for which a penalty is provided.
In connection with the above, we recommend informing your employees about the changes in the rules of supporting document provision.
