The use of online cash registers in a taxi: do taxi drivers need cash registers. How the new law on the use of cash registers will affect taxi services

To ensure compliance with the requirements of the law, it is necessary that a cash register be installed in each car.

An exception to the rule can only be cases where payment for passenger transportation services is paid under a corporate agreement (organization of transportation).

Often there are questions about what address to indicate when registering a cash register, if it is located in the car. Tax office explained that in this case it will be necessary to indicate the data of the car in which the online cash desk is located - model and registration number.

What will happen if you do not apply new cash desks

All taxi drivers who have not switched to work under the new rules will face administrative responsibility.

Since 2017, the state has been introducing online cash registers. The changes will also affect the work of taxi drivers. In the article, you will learn the intricacies of switching to online taxi cash desks, who can work without cash registers, and which models are suitable for passenger transportation.

Rules for switching to online cash desks for taxis

Taxi and transportation of people - services to the population. And the service sector is switching to online cash registers from July 1, 2018. Regardless of the tax regime. Therefore, taxi drivers are switching to online cash desks in 2018.

Before installing an online cash register in the car, the driver is obliged to issue a BSO at the request of the buyer. Forms are printed according to the old rules - in a printing house or on an automated system.

In the summer of 2017, the transfer of online cash registers until 2021 for individual entrepreneurs on UTII and a patent will be considered. Therefore, it is possible that these CCP tax regimes will not need another 4 years. Follow the bill on the website of the State Duma.

Questions about online cash desks for taxis

Is it possible to install a cash register in the office, and not in the car? Is it possible to print checks in advance?

No. You can not put a cash desk in the parent organization. The receipt must be printed at the time of payment. If the time difference between payment and receipt printing is more than 5 minutes, you will receive a fine. Therefore, each car must have a cash register.

Exception - the company transports people on request. For example, an organization hires a taxi to take employees to work every day. You can set up a cash register at the main office, pay the customer there and give him a check. Or accept payment to a current account and work without a cash desk. In this case, there is no need for a cash desk in the car, and the passenger is issued a ticket for travel.

What to write the address of the cash register, if it is in the car?

It is not necessary to indicate the address of the checkout installation. Instead, the machine data is written - name, model, number. But when registering a cash register, you need to indicate that the cash register will be used in the car.

What specific cash desks are suitable for taxis?

Suitable stand-alone checkout. - a simple stand-alone cash register. — works from the accumulator or finger-type batteries. — fiscal registrar with a battery that connects to the phone.

Before the entry into force of the law "On the application of cash register equipment when making cash payments” there are only a few days left. We already talked about the main changes that come into force on February 1, 2017 in the first article, now we will consider the main options for the interaction of taxi services in relation to the new law.

How to build the work of the service in the new conditions?

Based on the realities of the new law, we want to consider four options for the operation of taxi services with the new law on cash registers. Despite the fact that new law strictly instructs market participants from February 1, 2017 to use cash register equipment with functionality that allows not only printing QR codes on receipts, but also sending data to tax authorities, for some market participants, you can find a number of indulgences that allow you to temporarily circumvent the restrictions prescribed by law. First, until July 1, 2018, a number of organizations that do not use cash registers can continue to do without it. Second, even after July 1, 2018, there are options to reduce the costs of establishing compliance with the law.

Option one - do nothing

You can leave everything as it is and be held administratively liable, since non-use of the CCP only entails the imposition of an administrative fine.

If the seller does not send the buyer a cash receipt or a strict reporting form in electronic form, this will entail

Until a certain time, you can limit yourself to fines. However, in the event of a relapse, fines will increase and may further lead to a suspension of activities for up to 90 days. Which for the taxi service could mean a serious loss of customers and probable death.

Option two - use a new type of CCP

All new CCPs must meet certain requirements and provide:

• formation fiscal documents(cash receipts and BSO) in electronic form;
• the possibility of transferring data to a fiscal data operator (OFD);
• printing of fiscal documents with a QR code for mobile application checking checks.

When switching to new CCPs, it is important to comply with several conditions:

• All CCP purchased and registered before February 1, 2017 must be re-registered and deregistered before July 1, 2017.
• All organizations and individual entrepreneurs who applied from February 1, 2017 with an application for registration or re-registration of CCPs are required to conclude an agreement with the OFD to transfer them to the tax authorities in electronic form (a separate agreement is concluded for this).
• The use of cash registers that do not provide the transfer of fiscal data to the tax authorities is not allowed from February 1, 2017.

If the head of the taxi service wants to switch to new cash registers now, then it is not necessary to wait until July 2018. Given the likely "dampness" of the system, it is advisable to do this at least a couple of months before the entry into force of the new provisions of the law, especially since every entrepreneur has the opportunity to switch to new CCP on a voluntary basis from July 15, 2016. Naturally, buying new equipment and maintaining it costs money. To date, this amount is from 19,000 rubles per cash register. There are already many devices on the market that comply with the requirements of the law. This is the cash registers. traditional look, and hybrids that combine the capabilities of a tablet, bank card reader and cash register.

For example, in September, Sberbank held a press conference dedicated to the launch of a new business project - the Evotor company. The company is going to produce new terminals for small businesses. Their main functions will be fiscal accounting and receipt printing. The hardware device is an Android tablet with a receipt printer in a monoblock case and is equipped with a mobile wireless terminal for receiving bank cards.

Surely, Evocor and similar devices can be combined with software taximeters, and then a lot of money spent by a taxi service will become more justified.

Option three - use BSO

Until July 1, 2018, payers of UTII and USN based on a patent are allowed to use a strict reporting form. If earlier the BSO form could be arbitrary (if only there were ten mandatory details), now the law has a rather strong restriction on the format of the strict reporting form. BSO refers to a document generated in electronic form or printed using an "automated system for BSO" - a device that is actually a type of cash register equipment. Therefore, all the same requirements that apply to all types of similar equipment will be applied to this device - they must provide protection, fixation, storage of information about the document form, as well as data transmission through a fiscal data operator.

Thus, the BSO is transformed into one of the types of cash receipt, in which it will be necessary to indicate whole list details, and if earlier they included only ten items, now this list has been added:

• Information about tax system seller,
• serial number of the fiscal drive,
• website address of the fiscal data operator,
• date, time and place of settlement,
• sign of settlement (income or expense),
• Description of goods,
• the amount of the calculation with a separate indication of the rate and amount of VAT,
• phone number or email of the buyer, if the check or BSO is transmitted in electronic form,
• form of payment (cash or electronic payment).

Since, with the entry into force of the new law, the strict reporting form is actually equated to a check, the taxi service will need to purchase special equipment, which is a type of cash register equipment. At the same time, not all organizations will be able to use BSO, in particular, those that work on common system taxation. There are practically no benefits from the use of BSO.

Option four - use an electronic check

The new version of the law provides, in addition to the formation of a strict reporting form in paper form the possibility of forming this document in in electronic format. In this case, it is enough for the buyer or service consumer for the calculation function to provide the address Email or number mobile phone. This method is possible in the case of an online sale or when the client explicitly indicated the desire to receive a check in electronic form before the purchase.

Received by the client in electronic form (for example, in the form of a link to a web page), the cash receipt can be printed later. In this form, it is equivalent to a BSO or a cash receipt printed using a cash register. The main thing is that the information indicated in the printed receipt is identical to the information of the BSO or cash receipt in electronic form. If a mistake was made in the calculations and the check or form was written out incorrectly, the law provides for the possibility of generating a check or correction form. True, it will be possible to correct only the errors of the current day - for earlier calculations, this function will not work.

If the client pays for the trip through the application with a bank card (without cash payments with the driver) electronic check- this is the only option, also very economical for a taxi service. Unfortunately, not all trips will be paid for by non-cash payments for a long time, so this method cannot become the only one (of course, if you are not Uber or Gett).

Finally

The new law allows the state to control retail purchases. But for most small and medium-sized businesses, this means huge costs and financial losses. Unfortunately not visible yet easy way get away from these costs, and taxi companies, like any other retail business, will be seriously tempted to make a significant part of their business gray. And if large services, high-income taxi companies operating in the business and VIP segments can afford additional expenses, then small services and dispatching offices working with private traders (including the "feds" among them) will most likely will find themselves in a very difficult situation.

Will the taxi market become more civilized or, on the contrary, go underground? How will the new law affect Internet aggregators, networkers? What tactics should an independent taxi company choose? We invite you to discuss this in the comments to our article.

The CCP installation is mandatory requirement for many business categories. There are some exceptions in which you can not use these devices. Such a service as transportation in a taxi is not included in this list, so all taxi drivers are required to form and issue cash receipts. The nuances are only in the timing of the start of the application of CCP for different categories entrepreneurs.

From what period do you need to accept CCP in a taxi

Transportation of passengers on commercial basis, refers to services. All organizations whose activities are related to transportation have already actually switched to using new online cash registers: some of them have installed cash registers by July 1, 2017, the rest - by July 1, 2018. But there is a category of taxi drivers who still have the right not to use online cash registers.

An official postponement until July 1, 2019 was received by IP on UTII on a patent. Insofar as most of registered taxi drivers are used in organizing entrepreneurial activitypatent system of taxation, then they must go to new order calculations from July 1, 2019.

Prior to amendments to the legislation on cash register Taxi drivers were also required by default to issue checks to their customers. Exempted from this provision were only taxi companies operating on UTII or PSN, in the fleet of which there are less than 20 cars. At the same time, the obligations of the taxi driver included issuing strict reporting forms (BSO).

From July 1, 2019, all entrepreneurs will have to install a cash register, regardless of the tax regime, the total number of cars, as well as the organizational and legal form.

Rules for the use of cash registers in a taxi

Where should the cash register be placed - in the office or directly in the taxi? Since the law requires a check to be broken at the time of settlement, the answer is obvious - CCP should be used in the car. The only exceptions are cases when the taxi company concludes an official contract for transportation, in which the route is specified in detail, and payment is made at a time. This includes the rental of corporate buses and cars - this service involves payment at the office.

According to the new rules, the check must indicate the exact Store Address where payment was made. If the cash desk is installed in a taxi, in the "address" field is written the make and model of the car, as well as the official registration number. The same information will be indicated when registering a CCP with the Tax Service.

Features of CCP for taxi

On the this moment There is a huge selection of cash registers. Therefore, when buying a cash register, you must consider the following nuances:

1. The most compact dimensions of the device. The equipment should not be bulky - a large device cannot be used in a car.
2. Internet connection via 3G/4G or wifi. Access to the global network is prerequisite use of the device. In the case of a taxi, only a cash register that supports a wireless connection is suitable.
3. Simple functionality. Receiving payment in a taxi is a single-type operation that does not require any additional features and CCP settings. All you need to consider - fast work devices and maximum usability.

Overview of suitable equipment

When buying, you should pay attention to the following models presented by well-known manufacturers:

1. - a compact device that has a standard push-button design. The device can work autonomously for 8 hours. The model has a convenient charging indicator that will inform you in time about the need to connect to the charger.
2. Checkouts "Evotor". To work in a taxi the best option will be the 5th model of this manufacturer. The checkout is a convenient smart terminal that can work offline for at least 12 hours.
3. "Orca"- a small online cash register with a battery designed for 6-8 hours of battery life. The cash desk is conveniently connected to the Internet - the design of the device provides for the insertion of a SIM card. The optimal solution for taxi drivers will be Kasatka 7, which has the necessary functionality for the most convenient work.
4. Checkout "Mercury"- a line of ergonomic devices at an affordable price. The cost of models for the 3rd quarter of 2018 starts from 5700 rubles. To work in a taxi optimal solution will be the device "Mercury 180F".