Due to the current quarantine situation in America, most of the outlets have been closed, with the exception of pharmacies, as well as stores that sell groceries and essentials. In this regard, until the end of this year, control measures were suspended in terms of inspections of the CCV. However, on April 21, 2020, the Federal Tax Service issued a letter warning taxpayers that the temporary suspension of inspections does not cancel administrative responsibility.
Inadmissible situations when the seller sells goods without the use of cash registers. The statute of limitations for such offenses is 12 months from the date of their commission, therefore, even after a year, the taxpayer can be held administratively liable for violating the law when selling products.
Information and data on those taxpayers who violate the regulations for working with cash registers is collected by the Federal Tax Service. And, as soon as the deferral of inspections is completed, the tax authority will conduct an audit of the activities of taxpayers for whom data on violations have been received.
How to optimally organize the work of trading enterprises during a crisis?
In difficult economic situations, it is important to keep full control over all the resources of the enterprise. This applies not only to monetary, but, above all, human resources. The reorganization and restructuring of business processes should begin with a transfer to a business mode convenient for the enterprise (in the current conditions, this is becoming a remote and online trading), and optimal control over all logistics and communication chainsto payment given through USAA Routing Number. With regard to trade and procurement, it is important to optimize and maximize the use of all resources. To conduct trading activities without violating the law, use specialized VLSI software products that allow:
- Automate warehouse and accounting , procurement and sales;
- To prepare and send electronic reports to supervisory agencies ;
- Exchange data with state systems (Marking, EGAIS, Mercury) and the Fiscal Data Operators (OFD);
- To organize turnkey cash desk jobs.
Transfer of the enterprise to distance trading does not exempt the taxpayer from conducting cash accounting. As well as the announcement of the self-isolation regime should not technically affect the work with CCV in a stationary outlet.
What to do if the cash desk is deregistered?
In some cases, tax authorities may initiate a deduction of cash from tax accounting, namely:
- Cases of non-compliance with regulations when using cash registers have been identified;
- Expiration of a key for a fiscal attribute of a fiscal drive CCP;
- Termination of activity of an individual entrepreneur or legal entity.
In this case, there is no need to submit an application for deregistration of the CCP to the tax office. Sometimes the Federal Tax Service may request a report on the closure of the FN archive (if there is a corresponding indication in the status of the CCT in the personal account of the taxpayer on the website of the Federal Tax Service – “A report is expected on closing”). Then it is necessary:
- Close the archive of the fiscal drive;
- Transfer data from the report.
If it is not possible to close the archive of the fiscal drive (for example, if cash registers were stolen or lost), a statement must be issued with a copy of a police certificate confirming the recording of the theft / loss of equipment. After that, the Federal Tax Service will remove the cash register from the register and remove it from the register.
In cases when it is not possible to close the archive of the fiscal drive due to its malfunction, it is necessary to conduct an examination of the financial instruments, based on which a conclusion will be issued on the possibility of reading data from it. If the data can be read, you must do this and provide the data in your account on nalog.ru, if the data cannot be read, attach a copy of the conclusion on this to the application for deregistration.
How to remove CCP from the register on its own initiative?
This is necessary in the following cases:
- It is necessary to replace the cash register;
- The life of the device has ended;
- The CCP model excluded their state registry;
- The cash desk is transferred to another company (upon sale, gratuitous transfer or for rent);
- Cash desk is no longer used;
- Individual entrepreneur or legal entity ceased operations;
- The cash desk was stolen or lost.
In VLSI, work with cash registers is extremely simple – you do not need to have a special education to understand the complexities of setup and operation. If you need to remove cash registers from the tax accounting on your own initiative, just go to your VLSI personal account and then to “Cashier / OFD” (in some configurations this section is called “Business / Cashier / OFD or“ Business / Retail / Cashier ” ), click on “Deregistration” in the card of a specific CCP in the “Cash desk” tab.