For today, December 2021, only those entrepreneurs who receive an annual income of more than UAH 1 million 320,000 or operate in areas with risks of tax evasion are required to use the cash register. We discussed the details of the changes that have already been introduced about this in the previous article. Read here.
Where will the cash register be mandatory from 2022?
From January 1, 2022, cash registers must be used by all single tax payers of 2-4 groups, regardless of the type of activity and income. This also applies to the sale of goods or services via the Internet. Which cash register to use, mechanical or electronic device, everyone can choose independently.
What are the exceptions to the use of cash registers?
Only group 1 of private entrepreneurs are fully protected from the use of cash registers. These include entrepreneurs who do not have employees, who trade in retail and only for cash in the markets. The 1st group includes entities that provide household services with an income of no more than UAH 300 thousand.
It is not necessary to keep records of stocks and use the cash register for individual entrepreneurs who use the simplified taxation system, are not state tax service payers and do not work in the markets of:
- technically complex household goods subject to warranty repair,
- medicines and medical products,
- jewelry and household items made of precious, semi-precious stones, metals.
So, in 2022, all online stores, including those in the form of an individual entrepreneur, except for 1st group tax payers, must carry out all transactions through cash registers, mechanical or electronic device.
For online resources, it is more convenient to use electronic cash register, because of easiness of integration directly with the state tax service API. Integration can be both with the accounting system and with the online store itself. This saves business owners from the costs of purchasing physical equipment, staff training and monthly mechanical software subscriptions. All that is required is only your web resource, which will be integrated with the API of the fiscal service.
What is cash register and what is the difference between mechanical and electronic registers?
In general, cash register is a mechanical or electronic device for registering and calculating transactions at a point of sale. It performs fiscal functions and registers monetary transactions.
Mechanical cash register – it is a well-known cash register with paper fiscal receipts.
Electronic cash register works according to the same principle of mechanical registrars, but differ significantly in that it is software. This means that it is enough to install the software on any gadget: computer, tablet, smartphone. The program implements the state tax systems API: it sends data on operations to the STS server and returns a fiscal number. The check is stored on the server for the required time. You can send a check to the buyer through any messenger, email or use a QR code.
According to the legislation of Ukraine, mechanical cash registers are equal to each other with electronic registers. When choosing a fiscal registrar for an online store, you should take into account the business processes and budget of the sole proprietor.
Electronic cash registers have already become an alternative to ordinary mechanical registrars.
So, our Client, an online store of household chemicals “Schodnia” (see the case of project here) has willingly entered electronic cash register almost 1 year ago and now uses electronic receipts and our module for integration with CMS OpenCart. We helped their online business to implement and flexibly configure the settlement registrar for specific needs and the CMS on which the online store operates. All data is quickly, conveniently and reliably transferred to the server of electronic cash register Checkbox.ua, at whose request we have developed this electronic cash register integration module for CMS OpenCart (versions 2.1-2.31, 3x). Now “Schodnia” significantly saves money, does not need a physical terminal and has time for other business matters, because everything is sent to the State Tax Service automatically.
The software itself is free. In addition, the state will not have a monopoly on it, and private companies will be able to create their own software of electronic cash registers for individual entrepreneurs, equivalent to the state ones. But they will function through one fiscal server in both cases.
How does electronic cash register works?
- The electronic registrar creates a check and sends it to the fiscal server.
- The next step is the assignment by the server of a fiscal number for the check. The server then sends the check back.
- Finished! The fiscal receipt can be issued to the buyer in electronic or paper form.
- If the connection with the Internet and the server disappears, then the electronic cash register will assign numbers by itself and after connecting it will send the information again, because the program has a stock of 2 thousand fiscal numbers by default. It is worth noting that working without the Internet can take a maximum of 36 hours in a row and 168 hours / month.
Connecting a fiscal registrar (mechanical) and printing receipts
You can connect a mechanical cash register simply by connecting it to a computer or laptop as a fiscal printer. If your business uses the 1C accounting system or another accounting system. Let’s look at several cases of printing a fiscal receipt: If your business has a physical point, a pick-up point or an office, then receipts will be printed directly at the physical point. The buyer must pay for his purchase in cash or by card through a POS terminal. After payment a receipt wll be printed and issued to the buyer. If you have an online store and the process of paying for the goods occurs only through the website (so the buyer’s payment card is used), a fiscal receipt will be printed when you receive payment. It means at the time the funds are credited to your private entrepreneur account. You must send the receipt with the goods: put it on the parcel, and the buyer will receive it by post service, or by courier delivery.
How to get started with electronic cash register?
If you have an e-commerce business, then the most reliable way to go through the fiscalization process is to cooperate with services, taking into account your business processes. (For example: Are modules available for integration with the CMS your web resource is works on?) Integration of the electronic cash register with the CMS allows you to create a virtual settlement point and send fiscal receipts to the buyer, as well as report the DFS. It all happens easily and directly from the admin. panels of your online store.
So, for online stores on CMS OpenCart, we have implemented the ability to integrate electronic cash register with the Checkbox cash register service. The integration module is available for free download on our GitHub. You can download it here.
Earlier, in order to register a cash register for an individual entrepreneur, it was necessary to go through thousands of procedures and bureaucracy. With electronic cash register everything has changed. The registration process takes place online from start to finish.
- To do this, you need to download the program from the website of the State Tax Service or use the commercial version. For example, register on the Checkbox service.
- Register a point of sale, cashier and cashier with the service. Installation and use instructions are available on the Checkbox.ua website.
- Download Checkbox Signature app. It must be running continuously for checks to be fiscalized.
- After installation, you need to fill out the J/F 1316602 form in the taxpayer’s office on the portal of the State Tax Service of Ukraine and register the electronic cash register.
- Also, to interact with the program, you must have electronic signatures/seals issued by “КНЕДП” (Qualified Electronic Fiduciary Service Provider).
- This information must be transferred to the tax office and only after that the electronic cash register will be ready for work.
Using cash registers for online stores
The use of electronic cash registers in online stores depends on the form of conducting monetary transactions:
“In the online store, only a non-cash form of payment is possible, cash is not transferred from hand to hand. Why is this question relevant? “
Who needs to use a cash register in online?
You need to use cash register in an online store if the payment for the goods is in cash. That is, if payment for your product goes through the systems for online payment Privat24, LiqPay, Portmone, WayForPay or other payment services. After all, all these types of payments are not considered non-cash! Therefore, the use of cash registers in your online store will be mandatory. This works the same with regular transfers from the buyer’s card to the number of the payment card of the individual entrepreneur. If a courier delivery function is available in your online store, the service of which transfers the goods and accepts payment, then you must use cash register as well.
When is it not necessary to use a cash register for an individual entrepreneur?
It is not necessary to install a software cash register when payment is made in a non-cash form. This is considered:
- Payment for the goods is made from the current account of an buyer to the current account of the online store.
- When the goods are paid through a bank cashier by transferring to the account of the store.
- The payment through a self-service bank terminal. Not to be confused with POS terminals, where service is performed by cashiers.
- Payment is made by cash on delivery. This is a situation where the buyer actually pays with the delivery system, the check is issued by the operator of the post office, and not by the online store.
- There is no physical place where the calculation is made. Cash register does not apply if the online store sells information products, such as software, hosting, subscription to web portals, e-books.
In all other cases, when settlement transactions are not considered non-cash, cash registers are mandatory.
Portable cash registers
For online stores that have a courier delivery function, you can use a portable cash register. This is a completely independent device with which you can print fiscal receipts and send reports to the STS. These cash registers use modern software and operate on operating systems, the most common ones on Android. For an online store, this allows you to integrate the device with its own mobile application or choose other solutions to have access to customer orders. Mobile cash registers are used by the online store both at points of issue and upon delivery.
Cash register for B2B business model
B2B companies work with the same individual entrepreneurs and legal entities, therefore all their settlement operations are carried out with the help of banks. Therefore, it is highly likely that cash registers will not be obligatory to them.
Cash register for B2С business model
If the business model is B2C, that is, sales are made directly to an individual to a buyer and, as a rule, in the form of retail, then cash registers will be needed.
What cash register to choose for e-commerce?
The work of electronic cash registers is based on online and software solutions, and for the field of e-commerce electronic cash registers is the most organic. It is much more convenient to integrate with an accounting system or CMS. Then the function of fiscalizing receipts is almost seamlessly applied to the overall sales process. The peculiarity of the electronic cash registers is that they do not pass preliminary check at the State Tax System. Only the availability of the STS API is checked, and the responsibility for the correctness of the data of checks, reports and their storage rests with the business owners.
We offer consultation and integration of your online store or accounting system with the API of the fiscal service. This solution will help automate the creation of electronic receipts.
If you’re selling products through an online store, it’s time to make sure you’re ready for change.
For owners of online stores on CMS OpenCart or Shopify, we have great news! We have developed modules for integrating electronic cash register with the corresponding CMS. Now you just need to have your own online store, go to our GitHub (for OpenCart) or the Shopify app store and install the integration module for free by following the settings instructions. The module integrates with the service of electronic cash register Checkbox.
If you have any difficulties with installing the module or if you have additional questions about the integration with the CMS – leave a request here. Don’t miss the opportunity to save your time and money. 😉