Who uses and does not use cash transaction recorders. What a business entity should do to registerPOS terminal

First of all, it is necessary to identify and understand which entrepreneurs will not use cash register machines: * Individuals who are payers of the single tax of the first group. Let us remind you that from July 1, the application ofPOS terminalIt will be mandatory for payers of the single tax of the third group, and from January 1, 2016 – for the second group. At the same time, taxpayers of the 2nd and 3rd groups working in markets or conducting trade using mobile trading vehicles are not required to use cash registers; for them, it is voluntary—they may choose to use them or not.

• All business entities conducting transactions exclusively in cashless form.
• As well as all business entities engaged in trading at markets and small-scale retail trade through mobile trading means.

POS terminalalso do not apply:

• When selling dishes in canteens, buffets, schools;
• In mobile trade;
• When selling in kiosks, stalls, and through newspaper and magazine delivery;
• When selling tokens and travel tickets at metro ticket offices. When selling travel documents for railway, air, and automobile transport;
• When selling tickets for movies, theaters, concerts, and other spectacles;
• When selling state lottery tickets;
• When performing all banking services, except for operations involving the purchase/foreign currency and operations of commercial bank agents involving the acceptance of cash and its further inspection;
• When trading products of own production by legal entities, except for trade, public catering, and to individuals, payers of a single tax.

Business entities (legal entities and individual entrepreneurs) who have purchased cash register equipment from the manufacturerPOS terminalmust contact the authoritySFSat the place of registration and provide the followingdocuments:

• Application for registrationPOS terminal;
• A copy of the document confirming ownership or usage rightsPOS terminal;
• A copy of the document for the placement of the business unit where it will be appliedPOS terminal;
• A copy of the contract between the business entity and the service center for maintenance and repairPOS terminal.

Now, as noted by the director of the Department of Tax and Customs AuditSFSNatalia Ruban, applications for establishmentPOS terminalAlmost 15,000 entrepreneurs have applied. She also noted that if a cash register is installed by July 1, a moratorium on inspections is automatically established for 1.5 years. That is, by January 1, 2017, entities that complied with the law and installed cash registers by July 1 will not be subject to inspections. Entrepreneurs who purchased cash registers on installment plans will also not be inspected until 2017.

“If there is an agreement with the manufacturer or service center regarding the subject's readiness to purchase a cash register on an installment plan, then we will also not conduct such inspections,” she added.

Cash discipline – the experience of Europe

Cash registers installed in developing countries reduce the growth of the "shadow" economy. For example, in Poland many businesses initially protested, but now it is generally accepted that even taxis issue a fiscal receipt. In Lithuania in 2011POS terminalThey have been installed everywhere where food products are sold in all markets. Small entrepreneurs also protested against this regulation, but now it is in effect.

In Lithuania, the costPOS terminalFor business, it was compensated by the government, but the earlier the entrepreneur appealed to the government for the purchasePOS terminalThe greater the amount of compensation.

Classical Europe works towards cooperation and promotions. In Germany, restaurateurs themselves actively use mandatoryPOS terminalfor resource planning and financial reporting.

As assured by Ludmila Aksenova, a representative of the international public organization "Council of Independent Accountants and Auditors": "The strictness of cash discipline and control over cash turnover has long been a trend in European countries. Enhanced control is necessary for us today in order to stabilize cash circulation."

Some representatives of the business community say that the introduction of cash registers will cause businesses to fail, while others are "for" the introduction of cash registers, as they believe that companies engaged in smuggling will leave Ukraine's economy thanks to them. How small and medium-sized businesses will operate after the implementationPOS terminalThe answer to this question will not be long in coming.

Source: finance.ua