Accepts or returns an advance payment for a product or service.
Provides and repays loans to pay for goods or services.
Accepts bets and pays out winnings in gambling games.
A KTT is also required for payments of up to kazakhstan cell phone database 100,000 rubles under a single contract with legal entities and individual entrepreneurs. If the amount is larger, payment is legally required by bank transfer, which does not require a cash register.
Who doesn't need an online cash register?
According to the law, online cash registers are not required for those who sell:
paper newspapers and magazines;
products of folk crafts.
The following are also exempt from online cash registers:
Individual entrepreneurs or individuals working under the NPF.
Individual entrepreneurs with a patent taxation system (but not everyone).
Individual entrepreneurs renting out residential premises.
Entrepreneurs with a patent taxation system do not need a cash register if they:
They are engaged in sewing and repairing clothes, hats, and knitwear.
They repair, clean and paint shoes.
Provide photography and retouching services.
They organize services in the field of preschool and additional education for children and adults.
Repairs jewelry and costume jewelry.
They clean apartments and private houses.
They look after children and sick people.
They organize weddings and funerals.
They produce bakery and flour confectionery products.
They chop firewood and provide livestock services.
They develop computer software.
The full list can be found in paragraph 2.1 of the Federal Law of 22.05.2003 N 54-FZ ( as amended on 29.12.2022 ).
Some entrepreneurs with a patent are required to use an online cash register. These include those who:
provides cosmetic and hairdressing services;
transports passengers;
carries out technical inspection and repair of motorcycles and cars;
carries out transportation of goods;
provides veterinary services;
conducts sports activities;
hunts and manages hunting;
provides rental services;
conducts retail sales in a sales area of no more than 150 m²;
conducts retail trade without a sales floor;
provides catering services without a hall for serving guests;
is engaged in the production of dairy products;
catches or breeds fish;
fixes computers.
If a business is required to have a cash register, but it's located in areas far from communication networks or on military installations, it can operate without an online cash register. However, it must collect data on a fiscal storage device. When the storage device runs out of memory, the accumulated information must be submitted to the tax authorities.
Fines for the absence/non-use of an online cash register
If a business owner fails to install or use a cash register, they will be fined 25-50% (but not less than 10,000 rubles) of the amount they accepted without registering the cash. However, for a first offense, the business owner may receive only a warning.
Organizations will be fined 75-100% of the amount, or less than 30,000 rubles. Employees who conducted transactions without a cash register will also be fined. The fine will be 25-50% of the amount.
However, if an entrepreneur or organization is caught again, and the amount not deposited into the cash register is 1 million rubles or more, their operations will be suspended for up to 90 days.
How to choose an online cash register?
The choice of cash register depends on the industry and location of the business, the number of clients, and the business's requirements. Below are examples of which cash registers can be selected depending on the type of business.