The Federal Tax Service has launched the implementation of the Public Catering industry project. The project is aimed at increasing the revenue recorded using cash registers and removing catering companies from the shadow sector. Within the framework of the project, the reasons contributing to the concealment of revenue in the field of catering services will be identified, and mechanisms aimed at whitewashing this area will be developed.
The Federal Tax Service on an ongoing basis conducts measures to identify taxpayers in the field of public catering services who violate the requirements of the legislation of the Russian Federation on the use of cash registers. If entrepreneurs systematically fail to record revenue through cash registers in full, incorrect details are reflected in the cash receipt , and complaints about non-compliance with the law are received. Russian If the legislation of the Russian Federation on the use of cash register equipment is adopted, then the specified taxpayers are included in the inspection plans.
Inspections of "bona fide" taxpayers in the catering sector who comply with the requirements of the legislation of the Russian Federation on the use of cash registers will not be conducted.
IFNS The Government of the Russian Federation in Naberezhnye Chelny, the Republic of Tatarstan, once again reminds organizations and individual entrepreneurs operating in the field of public catering of the obligation to use cash registers, issue and (or) send a cash receipt or a strict reporting form in electronic form to the buyer (client) to the provided subscriber number or e-mail address containing mandatory banking details, when making the calculation.
Each customer uses the Check Receipt mobile application (for the Android platform, you can download it via Google Play, for the iOS platform via the AppStore service), as well as the functionality for checking the cash receipt (form strict reporting), posted on the website of the Federal Tax Service of Russia at: https://kkt-online.nalog.ru , allowing you to quickly and conveniently check a cash receipt (strict reporting form) for compliance with the legislation of the Russian Federation on the use of cash registers. In addition, in case of violations of the legislation of the Russian Federation The Russian Federation has implemented the possibility of sending complaints through the mobile application "Check receipts".
For violation of the legislation of the Russian Federation on the use of cash registers , administrative liability is provided for in Article 14.5 of the Code of the Russian Federation. The Administrative Offences Code of the Russian Federation (hereinafter referred to as the Administrative Code). In case of non-use of cash register equipment, an administrative fine is imposed: on officials in the amount of 1/4 to 1/2 of the settlement amount without the use of a cash register, but not less than 10 thousand rubles; on legal entities - from 3/4 to the full amount of the settlement without the use of a cash register, but not less than 30 thousand rubles (part 2 of art..
For repeated violations, if the amount of settlements without the use of cash amounted, including in total, to 1 million rubles or more, it entails disqualification for a period of one to two years in respect of officials; in respect of individual entrepreneurs and legal entities, administrative suspension of activities for up to 90 days (Part 3 Article 14.5 of the Administrative Code).