CCP checks in 2019: how they conduct, who and who fines
Dmitry Boltunov talks about inspections of compliance by entrepreneurs with cash discipline and explains who has the right to conduct them, how they are carried out directly, what are the reasons for inspections and how to avoid possible fines
Checking compliance with cash discipline is one of the most serious tests for a business. Therefore, this kind of control by the regulatory body should always be prepared. Often, bona fide businessmen simulate audit situations within the company in order to understand their weaknesses and to meet the tax inspector fully equipped.
Who has the right to carry out checks?
The state function of control and supervision of compliance with cash discipline is performed by the Federal Tax Service of Russia. Based on the results of the audit, the tax inspector draws up an audit report, orders to eliminate violations or initiates, carries out administrative proceedings.
How are inspections conducted?
According to the letter of the Federal Tax Service of Russia dated September 12, 2012 No. AC-4-2 / 15195, the cash discipline inspection plan is monthly. However, information on the dates of inspections is not published in open sources. Their number may be unlimited.
The verification mechanism is described in the order of the Ministry of Finance of October 17, 2011 No. 132n. True, it was formed even when online checkout did not exist. Therefore, if the inspector realizes during the inspection that the regulation is not applicable in a specific situation, he will begin to be guided by Article 7 of Law 54-FZ of May 22, 2003.
Since the data from the cash desk is transmitted online to the fiscal data operator (OFD), and then to the Federal Tax Service, the check can occur remotely. That is, the inspector looks at the status of settlements on cash registers, without leaving the office. If clarification is needed, he may request data from the CRF.
Why did you come with a check?
The first reason is that in most cases verification is carried out on complaints that come through various communication channels. For example, through the mobile application “Checking a cash receipt”.
The second reason is to avoid the use of cash registers (CCP). This is the most common type of violation.
Since December 2018, significant changes have occurred in the fiscal data formats, according to which information on the sale is transmitted:
renamed props reflecting the type of payment from “Electronic” to “Cashless”;
format 1.0 ceased to operate, and business representatives had to switch to format 1.05;
VAT payers from January 1, 2019 must indicate a new rate of 20%;
This year, sellers of labeled products will have to apply the new mandatory requisite “product code” (Decree of the Government of the Russian Federation of February 21, 2019 No. 174).
The Federal Tax Service, realizing that there are technical unavailability of certain cash desks and a shortage of qualified specialists in the labor market, gave a delay:
on the introduction of a new VAT rate before April 1, 2019 (letter dated December 13, 2018 No. ED-4-20 / 24234 @);
on the use of the details of a cash receipt (strict reporting form) “Electronic” until July 1, 2019 (letter ЕД-4-20 / 24850 @ dated December 20, 2018).
But such delays will not help the company avoid fines if it does not take any measures to eliminate violations of cash discipline.
What sanctions threaten?
According to article 14.5 of the Code of Administrative Offenses of the Russian Federation, for non-use of the on-line cash desk, the individual entrepreneur and the official face a fine of 25-50% of the amount of the check, but not less than 10,000 rubles. Organizations – from 75-100% of the amount of the check, but not less than 30,000 rubles.
If the CCV does not comply with the new legislative requirements, the individual entrepreneur and the official will be fined 1,500 rubles, and the company – 7,000 rubles.
Not sent a check to the buyer’s email address or phone? Then the individual entrepreneur and the official face a fine of 2,000 rubles, and the company – 10,000 rubles.
How to avoid fines?
A violation should be identified before the tax inspector makes it.
If an error is detected, you need to immediately break through the correction check. It will contain data on the sale for which the cash desk was not applied (letter of the Federal Tax Service of August 6, 2018 No. ED-4-20 / 15240 @). Next, a statement should be sent to the Federal Tax Service. It must be filed no later than three working days from the date of correction of the error, that is, breaking through the correction check.
An application is submitted to the tax office only in writing. It is compiled in any form. A copy of the correction receipt must be attached to it.
This statement indicates:
reason for not using CCP;
registration numbers of cash registers;
for what period the correction of monetary amounts was carried out;
the amount of revenue in the specified period;
how much was electronic and cash payments;
how much are goods sold with a VAT rate.
Checking compliance with cash discipline is an inevitable matter. Therefore, a business representative should abide by the law. It is very important that he be aware of all changes in legislation and respond promptly to them. Compliance with these conditions promises a comfortable existence of the business and its development.