Exemption from the obligation to use cash register equipment

[den]

Federal Law No. 54-FZ establishes the obligation of most business entities to use cash registers when making cash payments and non-cash payments by individuals. At the same time, the law provides for several exceptional cases when enterprises are exempt from this obligation.

However, not all business entities are aware of the possibility of using such an exemption and observing the established procedure for the exercise of this right. For certain categories of organizations, a simplified settlement mode with buyers and customers is provided, which reduces the administrative burden and costs of purchasing and maintaining KKT.

What conditions are necessary to obtain an exemption from the use of cash registers? To which categories of enterprises is this benefit available and what restrictions apply when applying it? What is the procedure for issuing an exemption and what list of documents will be required to be submitted to the regulatory authorities?

[alexa]

Federal Law No. 54-FZ obliges most business entities to equip a point of sale with equipment for accepting payments in cash and cards of individuals. However, there are a number of situations where a company has the right to refuse to use online sales registers.

Categories of enterprises that are exempt from CCT

The legislation identifies certain categories of taxpayers who are allowed to temporarily or permanently not use cash registers. The main groups that fall under the exclusion are:
- Individual entrepreneurs working in the field of household services to the public (shoe repair, dry cleaning, hairdressing, etc.) provided that strict reporting forms are issued;
- Commercial enterprises located in hard-to-reach areas or remote areas where there is no access to telecommunications networks;
- Organizations that provide payment services to citizens (money transfer, payment of utility bills) have the right to make payments without using CCT using specialized payment acceptance devices;
- Small farms that sell their own products (eggs, milk, vegetables and fruits) also have the option not to install a cash register, giving the buyer a receipt or a receipt.
These exceptions provide significant advantages to businesses by reducing the administrative burden and costs of purchasing and operating cash registers.

Conditions and restrictions for exemption from CCT

When making payments without a cash register, an organization must follow certain rules.:
- Issuance to customers of a document confirming the acceptance of funds (sales receipt, BSO, receipt);
- The use of specialized devices for making transfers and payments by citizens;
- The obligation to notify the tax authorities of the intention to exercise the right to refuse to use the CCT;
- A ban on carrying out other operations that are subject to mandatory registration through the CCT.
For example, farm products sold on the market must be accompanied by an appropriate document recording the sale and the purchase amount.
It is important to note that failure to comply with the terms of use of the benefit can result in serious fines and other sanctions from regulatory authorities.

Release procedure and necessary documents

An enterprise or individual entrepreneur planning to apply a non-CCT regime must notify the tax authority of their right to exemption. To do this, you will need to prepare and submit an application in the prescribed form along with a package of supporting documents, including:
- A copy of the certificate of registration of the business entity;
- Documents confirming belonging to one of the categories listed above;
- Samples of issued forms of strict reporting or other documentation certifying receipt of payment.
The application must be submitted in person or sent by registered mail with a delivery notification. The Tax Inspectorate reviews the received documents and decides on the approval of the declared status.

The possibility of temporarily eliminating the use of cash registers gives entrepreneurs a chance to significantly simplify their business by reducing additional costs and bureaucratic procedures. To take advantage of this advantage, the company must carefully review the terms of the privilege and notify the relevant government agencies in a timely manner.