Штрафы за нарушения при работе с онлайн-кассами и как их избежать

Пока вы размышляете о том, когда же купить онлайн-кассу, выбираете подходящую модель и изыскиваете средства, возможно, к вам уже идет налоговый инспектор. Его визит обычно не несет ничего хорошего, а на этот раз дела могут оказаться еще хуже. Теперь за неправильную работу с онлайн-кассами вовсю начали штрафовать, и штрафы эти, прямо скажем, немаленькие.

В этой статье мы разберем, какие штрафные санкции предусмотрены за нарушение Федерального закона №54 ФЗ, как правильно работать с кассой, чтобы избежать наказания, и что делать, если штраф все-таки был выписан.

Штрафы за нарушение правил при работе с онлайн-кассой

Самая плохая идея — полностью проигнорировать требования закона и не работать с применением онлайн-ККТ. То есть вы просто забиваете на покупку нового кассового аппарата и работаете по старинке — без передачи фискальных данных в налоговую. За такие выкрутасы штрафы будут следующие:

  • должностное лицо или индивидуальный предприниматель — от 25 до 50 процентов выручки, сделанной без применения интернет-кассы, но не меньше 10 000 рублей;
  • для организации (юридического лица) наказание будет посерьезнее: от 30 тысяч рублей, или 75-100 процентов продаж, сделанных без онлайн-кассы.

Если после назначения штрафа выводы не были сделаны и нарушение выявлено повторно, да еще и выручка за рассматриваемый период перевалила за миллион рублей, должностному лицу могут запретить занимать должность на срок от 1 до 2 лет. ИП грозит приостановка деятельности сроком 90 дней. Сумма штрафа такая же, как и в предыдущем пункте.

Если организация быстренько поставит нового директора, а обычно так и делается, то деятельность компании не остановится, чего нельзя сказать о ИП. Для частного предпринимателя пауза в три месяца может быть фатальной — особенно если бизнес и так не особо стоит на ногах.

Идем дальше. Вы все-таки приобрели кассовый аппарат, но на этом все закончилось. Устройство стоит на прилавке, вроде бы что-то даже пробивает, но фискальные данные в налоговую не передаются. В этом случае штрафы будут такими:

  • индивидуальные предприниматели и должностные лица — предупреждение или наказание от 1,5 до 3 тысяч рублей;
  • юридическое лицо — штраф от 5 до 10 тысяч, или предупреждение.

Такие же суммы предусмотрены за не отправленные в ФНС отчетные документы.

Случай третий: кассовый аппарат работает как положено, чеки улетают в налоговую. Но вот беда — кассир не отправил покупателю электронную копию чека, хотя тот об этом просил. За такое нарушение также предусмотрен штраф — 2 тысячи рублей для индивидуального предпринимателя и 10 тысяч — для юридического лица. На первый раз можно отделаться простым предупреждением.

кассовые штрафы

Что нужно сделать, чтобы избежать наказания

Для того чтобы проблем при работе с онлайн-кассами не было, нужно строго соблюдать все требования законодательства. Рассмотрим пошагово, как купить и зарегистрировать кассовый аппарат, чтобы со стороны проверяющих органов не было никаких претензий.

Шаг первый — покупка онлайн-кассы

Сначала нужно выбрать и приобрести сам кассовый аппарат. Найдите подходящую для вашего бизнеса модель. Для большого супермаркета нужна продвинутая POS-система, небольшому магазинчику или салону будет достаточно смарт-терминала или фискального регистратора. Если ваша деятельность связана с работой на выезде — например, это курьерская доставка, оказание услуг на дому или служба такси — тогда понадобится мобильный кассовый аппарат, способный автономно работать в течение долгого времени.

Устройство можно купить в специализированной компании, у оператора фискальных данных или взять у банка. Все решения имеют свои достоинства и недостатки, о которых мы писали в статье о выборе кассового аппарата.

Шаг второй — выбор оператора фискальных данных и заключение договора с ним

После того, как кассовый аппарат куплен, нужно заключить договор на обработку и передачу фискальных данных. Этим занимаются специализированные организации, уполномоченные и аккредитованные налоговой службой. Таких операторов 18, выбрать можно абсолютно любого. Для заключения договора потребуется зарегистрироваться на сайте ОФД, заполнить анкету и оплатить счет. Стоимость услуг всех операторов одинакова — 3 тысячи рублей в год. Если ваш парк контрольно-кассовой техники насчитывает тысячи устройств, можно рассчитывать на серьезные скидки от ОФД. Сеть супермаркетов “Магнит” вообще зарегистрировалась в качестве оператора фискальных данных и теперь передает данные в ФНС через собственные серверы, да еще и подрабатывает на сторону.

выбор офд

Шаг третий — регистрация кассового аппарата в Федеральной налоговой службе

Как и раньше, кассовый аппарат необходимо поставить на учет в ФНС. Сделать это можно двумя способами — лично наведаться в налоговую или зарегистрировать кассу через интернет. Второй способ гораздо быстрее и удобнее, но требует наличия усиленной электронной подписи. В обоих случаях госпошлина не берется.

Регистрация через интернет делается в личном кабинете налогоплательщика. Для работы понадобятся:

  • марка и модель онлайн-кассы;
  • заводской номер;
  • договор с ОФД;
  • данные ИП или организации;
  • электронная подпись;
  • адрес установки и использования контрольно-кассовой техники.

При регистрации непосредственно в отделении налоговой нужно принести те же документы, да еще и захватить сам кассовый аппарат для осмотра. Правда, здесь можно сэкономить — электронная подпись в этом случае не понадобится, а стоит она около 1500 рублей.

После постановки на учет выдается карта регистрации и устройству присваивается индивидуальный регистрационный номер. Остался последний шаг — подключить сам кассовый аппарат к сети интернет.

налоговая регистрация ккт

Шаг четвертый — технический. Подключение онлайн-кассы к интернету, настройки

Кассы подключаются к интернету двумя способами — по мобильной сети или проводной связи. Для первого варианта нужно заключить договор с мобильным оператором — они предлагают тарифы специально для онлайн-касс. Стоимость услуги от “Билайна” и “МТС” — 1160 рублей в год, “Мегафон” обойдется в 100 рублей в месяц. После этого кассовый аппарат готов к работе и можно не беспокоиться о том, что вам выпишут штраф.

Теперь нужно проинструктировать продавцов и кассиров о правилах работы с онлайн-кассами. Работники должны следить за отправкой документов в облачное хранилище, ежедневно закрывать смену и отправлять электронные чеки покупателям и клиентам. О любых сбоях в работе кассовых аппаратов нужно своевременно докладывать администратору или ответственному лицу.

Что делать, если штраф все-таки выписали? Пять законных способов избежать наказания

Допустим, вы что то прохлопали и штраф все-таки прилетел. Не спешите расстраиваться — пока все не так плохо. Возможно, платить ничего не придется, если действовать быстро и правильно. Есть, как минимум, пять вариантов уладить ситуацию.

Вариант первый — подать жалобу в суд. Если у вас есть веские причины и доказательства о незаконности штрафа — смело обращайтесь в судебные инстанции. Обратитесь к хорошему юристу с богатой практикой таких дел — у них есть наработанная аргументация для защиты. Даже если нарушение серьезное, все равно в законе есть лазейки, позволяющие если не отменить штраф, то, хотя бы уменьшить сумму выплаты. Это касается даже серьезных нарушений: таких, как работа без кассы вообще.

Не стоит забывать, что в суде многие дела разваливаются из-за неправильно поставленной закорючки — элемент везения никто не отменял. Многие протоколы об административных правонарушениях составлены с ошибками, и грамотные адвокаты прекрасно могут это использовать для защиты интересов ответчика.

Вариант второй — ссылайтесь на письма Министерства финансов. Минфин издал несколько разъяснительных писем, в которых указывает, в каких случаях штрафные санкции к предпринимателям не применяются. Речь идет о случаях, когда бизнесмен сделал все возможное, для того чтобы соблюсти закон, но в каком-то месте не срослось и работать по новым правилам он пока не может.

Например, поставщик вовремя не привез кассовый аппарат или фискальный накопитель. Договор на поставку есть, деньги уже заплачены, по произошла задержка в поставке или на складе нет в наличии нужной модели. В этом случае смело аргументируйте этими фактами — и штраф по закону наложить не должны. Но будьте готовы предъявить соответствующие документы: чеки, счета-фактуры и акты.

министерство финансов

Вариант третий — валите все на продавца-кассира. Звучит некрасиво, однако те, кто в теме, сразу поняли, о чем идет речь. Практика перевести стрелки на рабочий персонал налажена еще с лихих девяностых. Дело в том, что штрафы на физическое лицо на несколько порядков меньше, чем на организацию или даже ИП. Проще договориться с продавцом, чтобы тот взял вину на себя, а потом компенсировать ему ущерб.

Конечно, с серьезными нарушениями это скорее всего не прокатит. Вряд ли удастся доказать, что онлайн-касса не была куплена по вине уборщицы. Однако грамотное делегирование полномочий позволит оставить место для маневра. Например, можно назначить ответственного за переход на онлайн-кассы. Допустим, это будет администратор. А администратор — не должностное лицо и штрафы на него такие же, как на физическое. Любые сомнения толкуются в суде в пользу обвиняемого и возможно, у вас появится шанс.

продавец

Вариант четвертый — написать жалобу в суд. Не путать с вариантом номер 1, речь здесь совсем о другом. Кодекс административных правонарушений предусматривает предупреждение за первое нарушение по многим статьям закона — об этом в нем есть соответствующие положения. Здесь адвокат не нужен — жалоба подается в произвольной форме. Грамотно изложите причины нарушения и попросите суд заменить штраф предупреждением — и скорее всего, его отменят.

На подачу жалобы даются конкретные сроки. Она должна быть направлена в суд не позднее 10 календарных дней со дня выписки постановления. Подать жалобу можно и позднее этого срока, если есть уважительные причины: болезнь истца, действие непреодолимой силы (пожар, наводнение, стихийное бедствие) и другие похожие обстоятельства. Правда, здесь причину задержки придется доказать — например, предоставить больничный лист из медицинского учреждения.

Вариант пятый — договориться с проверяющим. Нет, это не совет дать инспектору взятку: мы рассматриваем исключительно законные способы избежать штрафа. Просто проверяющие — тоже люди, а к любому человеку можно найти свой подход. Не нужно представлять инспекторов монстрами, которые только и мечтают содрать с вас денег. В большинстве своем это милые тетечки, которые хотят пить чай в офисе и сидеть в “Одноклассниках”. Перспектива ходить по судам большинству из них совсем не улыбается — на этом и можно сыграть. Пообещайте, что купите кассу вот прямо завтра, что такого больше не повторится, мол забегался/закрутился/запарился и чем черт не шутит — ледяное сердце инспектора растает и вам дадут поблажку.

Как оплатить штраф

Для оплаты существует множество способов. Начнем с классического — “Почта России” или отделение любого банка. Вы приходите с постановлением в офис, отдаете деньги и реквизиты оплаты в окошечко — и все готово.

Можно оплатить штраф через терминалы. Внимательно введите реквизиты счета в соответствующие поля, вставьте купюры и получите квитанцию.

Если вы активно пользуетесь интернетом, лучше оплатить штраф онлайн. Сделать это можно через портал Госуслуг или различные сервисы. В любом случае сохраните квитанции об оплате штрафа. Так вы в любой момент сможете доказать, что выполнили требования закона.

Самое главное — сразу же устранить нарушение, чтобы наказание не было наложено повторно. А лучше вообще не доводить до применения санкций — штрафы за некоторые нарушения гораздо больше стоимости даже самого продвинутого кассового аппарата.

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