Penalties for unissued check

The legislation of the Russian Federation provides for liability in the form of a fine for the failure to issue a cashier's check (including in 2017). Consider the regulations establishing the obligation to issue a check and the corresponding liability for non-issuance.

Obligation to issue a cashier's check

The concept of "cashier's check" in the sense given to it by the Government of the Russian Federation means a paper accounting document obtained using a cash register and confirming the settlement in cash.

The obligation of the seller, when receiving cash for a purchase, to issue a check of the KKT follows from paragraph 1 of Article 5 of the Federal Law of May 22, 2003 N 54-FZ "On the application of KKT".

From the Model Rules for the Operation of Cash Register Machines (dated 30.08.1993 N 104), approved by the Ministry of Finance of Russia, it follows that the cashier, having received money for the product (service), must:

• firstly, name the amount received;
• secondly, to print the cashier's receipt on the cash register;
• thirdly, name the amount of change (if necessary) and give it to the buyer with a cashier's receipt attached.

Failure to issue a sales receipt violates the above obligation.

Control over the issuance of a cash register receipt

Measures to control the fulfillment by business entities of the obligation to issue cash receipts are carried out by tax authorities (Article 7 of the Federal Law of May 22, 2003 N 54-FZ "On the Application of CCP", Article 7 of the Law "On Tax Authorities" of March 21, 1991 No. N 943-1).

For these purposes, the tax authorities carry out test purchases.

When buying, the inspector presents to the seller an order from the tax authority to conduct an inspection and a certificate. After the purchase, the inspector draws up the results of the inspection (Letter of the Tax Service dated 03.28.2006 N MM-6-06 /).

The document drawn up based on the results of the purchase is a confirmation of the fact of the sale of goods and can be used to prove the violation committed by the seller in terms of failure to fulfill the obligation to issue a cash register receipt (issue 15 of the Review of judicial practice of the Armed Forces of the Russian Federation No. 2 of June 26, 2015).

Responsibility for Failure to Issue a Cashier's Check

The Code of Administrative Offenses in Part 6 of Article 14.5 states that refusal to issue a check to the buyer at his request entails a warning or a fine:

• Individual entrepreneur - 2000 rubles;
• officials - 2,000 rubles;
• organizations - 10,000 rubles.

Consequently, for the seller in the situation provided for in part 6 of Article 14.5 of the Administrative Code, failure to issue a cashier's check will result in a fine.

In July 2016, a law came into force (Federal Law of 03.07.2016 N 290-FZ), obliging organizations and individual entrepreneurs to use online cash registers. This is a global change in CCP legislation. You can read more about online checkouts in a separate article.

What is the threat for an unbroken check in 2018?

With the entry into force of Federal Law No. 54-FZ "On the use of cash registers," 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 violation of this requirement is fraught with and in what cases it is possible not to pierce the document without the risk of being fined.

Why do I need a cashier's check?

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

The cashier's receipt, bypassing the prevailing among some unscrupulous sellers, is not the only opportunity for the buyer to return or exchange the purchased goods. The procedures can be carried out without this document, although its provision is desirable. Therefore, you should not deceive yourself and try to get around the law in this way. In addition, there are significant fines for not providing checks.

Consequences of violation

A non-issued receipt may result in sanctions from the tax authorities. You should be aware that a fine is imposed on any document drawn up according to inappropriate norms established by law and on an unregistered CCP.

• For officials, the collection amount is 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. Moreover, it should not be less than 10,000 rubles. This means that even for not punched 20 rubles the company will receive a minimum fine.
• For legal organizations, sanctions from 30,000 to 40,000 rubles are envisaged.

In some cases, the firm may only receive a warning. A fine can be avoided if the company has not previously been brought to administrative responsibility and did not commit violations.

The FTS check may come suddenly in response to the complaint of the firm's clients about the non-delivery of the check. The fact of violation will certainly be revealed during the investigation, and not only fines will be applied to the organization, but also regular inspections by the tax authorities.

If the individual entrepreneur did not give the client a receipt for payment for the goods due to a malfunction of the cash register or the tape that ended in it, sanctions are also applied to him, since there are no exceptions to the rules for using online cash registers. If the KKT fails, the IP must suspend the cash settlement, including the payment started immediately before the breakdown of the device. The same requirements apply when the cash register ends. However, if it is promptly replaced with a new one, the operator can continue accepting cash.

What check must be punched in order not to fall under the 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 require it. The Federal Tax Service explains that a check can be punched in any format - paper, electronic, or both. The client himself chooses which option is more convenient for him. If the company does not fulfill its requirement, the buyer has the right to contact the Federal Tax Service, and the organization is fined.

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

When is a check not needed?

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

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

The amount of the fine for an unbroken check in 2018 for individual entrepreneurs

Law No. 290-FZ of July 3, 2016 introduced a new scale of penalties for an unbroken check when carrying out commercial activities or providing services. For an individual entrepreneur, the amount of the fine increased by 2-5 times. In all the intricacies - when, how and why this fine is charged - our article will help you figure it out.

Application of KKT for IP

An intriguing subtitle, isn't it? Who is an individual entrepreneur is more or less clear - it is an individual entrepreneur. And what a cash register is, an individual entrepreneur knows for sure, and we explain to the rest - this is a cash register equipment. And, according to article 14.15, clause 2 of the Code of Administrative Offenses of the Russian Federation, all receipts of funds in the course of entrepreneurial activities must be accompanied by the breaking of a check at the cash register or any other CCP. Moreover, it does not matter at all what you get money for - for a sold product or a service rendered.

Receiving money in your hands should be accompanied by a check break. This very moment is very important in order not to be subject to penalties. Quite often, the inspection bodies provoke a situation when a check cannot be broken through in time. They leave money on the counter and take the goods on their own while the seller is busy with another buyer. And a lot of other tricks. In any case, the responsibility lies with the seller. Be attentive and vigilant. And if the check is not deliberately broken, then you only need to be offended.

The amount of the fine for individual entrepreneurs in case of non-penetration of the check

An individual entrepreneur pays a fine for a check that was not punched on time, based on the above-mentioned law of the Russian Federation and amendment 2 to article 14.15 of the Administrative Code, in the amount of ¼ to ½ of the amount for which the check was not punched, but not less than 10 thousand rubles. This means that if a check for the amount of 200 thousand rubles is not punched, then the fine will be in the amount of 50 to 100 thousand rubles. And if the check is not broken for the amount of 20 rubles, then the fine will be 10 thousand rubles.

Needless to say, individual entrepreneurs are terribly unhappy with the innovation and consider these measures "draconian".

What cash register is needed for the implementation of individual entrepreneurship under the simplified tax system

The dissatisfaction of an individual entrepreneur is understandable, but unfounded. In fact, how else, if not through the CCP, you can track the amount of income received. Any concealment of the amount of funds received during the calculation entails a reduction in tax deductions to the state treasury. How can a state exist without taxation? No way. Withholding of proceeds is considered an offense, and at least a fine is imposed on the offense.

The cash register for individual entrepreneurs must meet the following requirements:

• print a receipt and save information about the operation performed for a long time, regardless of the availability of power sources;
• the device has a fiscal memory and its storage - a control tape;
• prevent the introduction of deliberately incorrect data and the correction of existing information;
• the device must have a passport, identification mark and a seal;
• be sure to register with the Federal Tax Service. Moreover, it is possible to register and register a cash register with the Federal Tax Service only if its model is indicated in the State Register;
• to be serviced by a special technical support service.

An individual entrepreneur can purchase a cash register only from specialized firms that not only sell, but install and maintain the cash register. A long-term contract is concluded with this service center, the inscription "Service" is glued to the body of the device. Only after all these procedures can you contact the Federal Tax Service at the place of residence to register the cash register. The tax service enters a secret code that protects the system from burglary, installs a seal on the body of the cash register and makes a mark on the registration of the device in the passport of the device.

Implementation of settlement operations using SRF

In the absence of a cash register, as well as in cases when the device is undergoing maintenance or due to the lack of a power source, an individual entrepreneur can carry out all monetary settlements using the SRF. These are strict reporting forms. What is the procedure for working with SBO:

1. In this case, all the details of the strict reporting form are filled in, except for the signature, upon receipt of the money, a signature is put, and together with the delivery, the form is given to the buyer. A copy of the check is kept by the individual entrepreneur.
2. If the settlement is carried out using a card, then the client's card is taken, a strict accountability form is filled out without a signature, the specified amount is withdrawn from the card when a confirmation receipt for the withdrawal of the amount is received. A signature is put in the SRF, and then a card with a check filled out SRF form is issued to the client.
3. The entrepreneur must have either a copy of the form, or a spine filled out in the form, depending on which forms of strict reporting are used by the entrepreneur.
4. SRF are filled in strictly according to the form in the order of numbering. Corrections in the form are unacceptable, the signature is required if it is provided in the form.
5. The damaged form is not thrown away, but crossed out and saved. All forms will have to be reported to the Federal Tax Service.
6. At the end of the working day, the entire amount of money received from the SRF is calculated and a cash receipt order is issued for the entire amount that is entered into the cash book. Moreover, only the amount of cash is drawn up by a cash order.
7. Keep copies of SRF for at least 5 years after the last audit.

The penalty for a form of strict accountability not issued on time, filled out in accordance with the form, is the same as for a check that has not been pierced through the cash register. Therefore, it is worth treating their filling and issuance with full responsibility.

That's all an individual entrepreneur needs to know about the use of cash registers and cash register machines. There is also good news: the fine for individual entrepreneurs for an unbroken check in 2018 will not be increased.

What is the penalty for failing to penetrate a KKM check?

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Failure to penetrate a KKM check - a fine for this violation is imposed on both the organization and its officials, and entrepreneurs. It can be revealed during an audit by the tax office, or at the request of an outraged buyer.

Legal provisions for the use of online cash register checks

According to paragraph 2 of Art. 2.1 of the Law "On the Application of KKT ..." dated 22.05.2003 No. 54-FZ, enterprises and individual entrepreneurs working with KKM are obliged to punch checks when making payments using cash and payment cards. Payments are understood as receiving and issuing funds.

About what needs to be done if the check was not broken due to a breakdown of the cash register, read the material "Without cash register and without a penalty - the FTS told when it is possible."

Tax authorities, in accordance with Art. 7 of Law No. 54-FZ, have the right to control the correctness of the use of KKM and the completeness of accounting for revenue from organizations and individual entrepreneurs. As part of the exercise of their powers, the tax authorities can get full access to the cash register, carry out checks on the correctness of its work, issue orders for the imposition of penalties and elimination of violations. A fine for a check that has not been punched at the checkout can also be imposed in the event of a customer complaint to the consumer protection department.

Penalty for not breaking a check at the cash register and other similar offenses

The fine that threatens the enterprise in case of discovery of an unbroken check, in accordance with clause 6 of Art. 14.5 of the Administrative Code of the Russian Federation, can reach up to 10,000 rubles. An individual entrepreneur or an official will cost up to 2,000 rubles. True, if you're lucky, violators can get off with a warning.

However, the absence of cash register checks is not the only violation that entails sanctions. For example, non-use of KKM threatens the enterprise with a fine in the amount of ¾ to the entire amount of unreported revenue, but not less than 30,000 rubles. For the director or individual entrepreneur, other values ​​are provided - from a quarter to half of the proceeds, but not less than 10,000 rubles. (Clause 2, Article 14.5 of the Administrative Code of the Russian Federation).

Re-identification of the same violation (upon reaching the hidden revenue of 1 million rubles) threatens with disqualification of officials for a period of 1 to 2 years, suspension of the activities of the enterprise or individual entrepreneur for up to 90 days.

IMPORTANT! According to Art. 2.4 of the Code of Administrative Offenses of the Russian Federation, entrepreneurs bear exactly the same administrative responsibility as officials (unless the Code of Administrative Offenses prescribes otherwise). At the same time, Art. 14.5 of the Administrative Code does not contain any clauses protecting individual entrepreneurs.

Read about other nuances of compliance with cash discipline in the material. « Cash discipline and responsibility for its violation " .

Failure to comply with the regulations for the use of KKM, including an unbroken check, is an offense that threatens to impose a fine on both the organization and its officials or individual entrepreneurs. Try not to allow this, and if a violation has occurred, try to convince the controllers of your unintentional actions and the desire to avoid it in the future.

Be the first to know about important tax changes

Is the individual entrepreneur obliged to issue a check and what is the penalty for violation of cash discipline

Each business entity that makes settlements with customers (in cash and through bank terminals) needs to know the regulations established by the Central Bank governing the procedure for conducting cash transactions. Cash discipline rules for entrepreneurs are simplified in comparison with the rules for legal entities by the Central Bank Ordinance dated 11.03.14, No. 3210-U. What are the features of cash discipline for individual entrepreneurs, what is the penalty for an unbroken check in 2018 for individual entrepreneurs?

Features of cash transactions with individual entrepreneurs accounting documentation

Under the cash transactions of an individual entrepreneur is understood the receipt and withdrawal of cash from the cash desk.

In this regard, the legislation defines two types of accounting documentation:

• PKO (cash receipt order);
• RKO (cash outflow order).

Responsibilities for documenting the above documents can be assigned to an accountant (including the chief), an authorized employee, or carried out by the entrepreneur himself. The accountant and the cashier are required to sign the documents. If the individual entrepreneur single-handedly performs both functions, then it is he who affixes the signatures.

The individual entrepreneur must form a procedure for carrying out cash transactions and allow the cashier to work only after familiarizing himself with the specified regulations under the signature.

The Bank of Russia decree provides for a simplified procedure for conducting cash transactions for individual entrepreneurs, namely:

• the absence of a cash limit is allowed (the limit value of the cash amount for storage at the cash desk without transferring money to the bank);
• it is not required to form an incoming and outgoing cash order;
• there is no need to maintain a cash book.

Important: the consequences of refusal to draw up receipts and debit orders can be abuse of office and an increase in the number of thefts among employees. Such a decision is justified for entrepreneurs who carry out business on their own, without the involvement of hired workers.

An entrepreneur can confirm the fact of receipt of proceeds with cash register receipts, shift closure reports, and strict reporting forms (SRF). It is worth noting that when business entities carry out settlements with customers using a bank terminal or cash register, KKM is obliged to issue a cashier's receipt to an individual entrepreneur for any of the operations, and if requested, send the document by e-mail. The issuance of wages to the individual entrepreneur can be formalized with a payroll form No. T-53 or payroll No. T-49.

Entrepreneurs are allowed to correct errors made in documents affecting the accounting of cash transactions, with the exception of cash settlement and cash transactions. To do this, you need to cross out the incorrect information and enter the correct information with the date of the correction. Corrections must be certified by the signature of the employee who issued the document. You also need to decrypt the fix.

The use of cash registers for individual entrepreneurs in 2018:

1. Individual entrepreneurs providing services to the population have a deferral for the use of CCP until 07/01/2019, subject to the use of strict reporting forms (BSO) and UTII or PSN. SRF should be made by printing method or by automated systems, for example, by a computer. No. 54-FZ defines a list of business areas that have the right to operate without a cash register.
2. Individual entrepreneurs who are not involved in the provision of services to the population - entrepreneurs, workers in the field of retail trade are obliged to use KKM. Recently, entrepreneurs have been obliged to use online cash registers, the main difference of which is the availability of direct Internet access. A fiscal accumulator is built into such cash desks, the task of which is to store information about completed transactions and transfer them to the Federal Tax Service. SP on UTII and PSN may not apply CCP until 07/01/19. Entrepreneurs in the retail and catering sector can apply their rights if they do not use the labor of hired personnel (the rule also applies to individual entrepreneurs who trade through vending machines). The businesses listed above must issue checks as proof of receipt of cash.
3. Individual entrepreneurs engaged in specific activities - there is no need to use KKT when trading from tanks, on the market, when selling soft drinks for bottling, as well as selling ice cream, newspapers and magazines, when accepting scrap and glass containers from the population.
4. Individual entrepreneurs doing business in hard-to-reach (remote) areas may not use cash register machines and not issue documents to buyers. The constituent entities of the Russian Federation independently approve the list of remote areas. Cities, regional centers, urban-type settlements cannot be counted as such.

The entrepreneur is personally responsible for the introduction of the CCP, controls the total cash turnover, even if there is a cashier on the staff.

Entrepreneurs are allowed to make payments in cash under one contract (with a legal entity or individual entrepreneur) for an amount not exceeding 100 thousand rubles. All calculations are taken into account. The exceptions are salary payment transactions, personal needs of individual entrepreneurs, social benefits, as well as issuance to employees against accountability.

Responsibility for violation of cash discipline

Entrepreneurs whose activities involve making payments in cash or by non-cash (using a bank terminal) method must strictly comply with the established rules, otherwise, such individual entrepreneurs face punishment in the form of a fine for violating cash discipline.

Carrying out activities without a cash register is a gross violation.

This is due to the fact that entrepreneurs are obliged to issue a purchase receipt to the buyer in the following cases:

• the seller sold the product;
• SP rendered a service to the client for which payment was made;
• the client has previously formed an order and received a service.

If a check was not issued for the above operations, the entrepreneur will be checked for the presence of cash register. For work without a cash register for individual entrepreneurs, a fine is imposed, the amount of which depends on various criteria.

What fine will an individual entrepreneur pay in 2018 for an unbroken check if:

• no cash register - ¾ of the total volume of operations without cash register, but not less than 10 thousand rubles;
• business does not fall under the law on the use of CCP or there are problems in the CCP - 5-10 thousand rubles;
• failure to send an electronic check or non-issue on paper at the request of the client - 10 thousand rubles;
• the check is not broken - ¼ or ½ of the price of the sold goods or services rendered, but not less than 10,000 rubles. For example, if a check is not issued for a purchase in the amount of 20 rubles, then you will have to pay 10,000 rubles. when a violation is detected.

If the entrepreneur has set the cash storage limit and exceeded it, a fine of 4,000 - 5,000 rubles will be charged.

Control over compliance with the rules of cash discipline is carried out by the Federal Tax Service Inspectorate.

During control measures, the fiscal authorities will check:

• documents confirming the conduct of operations;
• KKI control tapes, fiscal reporting;
• documents confirming the registration of the cash register;
• operational documents of KKM;
• documents containing data on receipt, accounting and write-off of SRF;
• accounting registers;
• if a cash limit is set - Order;
• expense reports.

Personnel must comply with cash register rules. However, the sole proprietor is responsible.

To conduct a tax audit on compliance with cash discipline, an Order must be issued by the head of the Federal Tax Service. The document indicates the time period during which the check will be carried out.

Cash storage

Unlike the material liability of an individual entrepreneur for not issuing a check, liability for violation of cash storage is not provided.

1. Deny access to the cash register for unauthorized persons.
2. Isolate the cash register room, close the doors at the time of the operation.
3. Keep money in safes or vaults, the keys to which can be provided to a limited number of people.
4. Seal the cash register every day.
5. Do not keep money that does not belong to individual entrepreneurs.
6. Provide security during transportation.

The state does not prohibit the conclusion of insurance and collection contracts. The entrepreneur can limit the cash limit at the end of the working day. Restrictions are established by the volume of receipts or issuances. Having made the calculation, you need to approve the limit by Order. After that, the entire amount of the over-limit amount must be handed over to the bank for further crediting to the current account.

The legislation defines an exhaustive list of the intended use of cash from the cash desk:

• personal expenses of the entrepreneur - the legislation allows entrepreneurs to withdraw from the cash desk any amount, without any restrictions, if the purpose of their use is for purposes not related to entrepreneurial activity. It is important to avoid arrears in tax and insurance payments;
• payment for services, goods or works;
• staff salaries;
• social payments (material assistance, benefits);
• insurance indemnities under insurance contracts to persons who previously paid the insurance premium in cash;
• settlements with accountable persons - funds are issued for business, travel and entertainment expenses. Issuance is carried out only on the basis of an employee's application. Within 3 days from the end of the period for which the funds were issued, an advance report must be provided with documents confirming the costs. Otherwise, it is impossible to add the amount spent to expenses;
• when returning goods previously paid for in cash, the individual entrepreneur must also return in cash (as well as for outstanding work or services that were not provided).

Documents confirming the fact of receipt and consumption of cash must be kept for 5 years. It is not recommended to shorten this period.

Thus, the entrepreneur is obliged to develop and carry out measures aimed at the safety, storage, transportation of cash. It is also necessary to establish regulations and terms for checking the actual amount of cash. Cash transactions can be carried out in a general manner (with the obligatory formation of cash documents, keeping a cash book and observing the established cash limit) or simplified (without the formation of the above documents). Failure to comply with the rules of cash discipline established by law will lead to bringing the entrepreneur to administrative responsibility.

Order of the Minister of Defense of the Russian Federation of January 13, 2008 N 5 "On the burial of dead (deceased) military personnel, citizens called up for military training, and persons dismissed from military service" (with amendments and additions) Order of the Minister of Defense of the Russian Federation [...]