home · Innovation · Online cash register for accepting utility payments. An online cash register is not needed for homeowners' associations, private associations, housing cooperatives, and cooperatives when receiving payment to their bank account Online cash registers for resource supply organizations

Online cash register for accepting utility payments. An online cash register is not needed for homeowners' associations, private associations, housing cooperatives, and cooperatives when receiving payment to their bank account Online cash registers for resource supply organizations

Do HOAs/housing cooperatives/housing complexes/managerial companies need to install online cash registers?

From July 1, 2019, all companies that provide services to the public will be required to use online cash registers. Whether this innovation applies to HOAs/housing societies/housing complexes/managerial companies, read our material.

What is the time frame for installing online cash registers?

Federal Law No. 290 of July 3, 2016 states that organizations providing services must use online cash registers in their activities. It was initially assumed that the use of online cash registers would begin on a mandatory basis on July 1, 2018. However, the installation dates were subsequently postponed by a year – to July 1, 2019.

Will HOAs/housing cooperatives/housing complexes/managerial companies need to use online cash registers?

Currently, all companies and individual entrepreneurs must use cash register equipment (CCT) when making payments (Part 1, Article 1.2 of Federal Law No. 54-FZ of May 22, 2003). Exceptions include homeowners' associations and management companies (part 2 of article 2 No. 54-FZ).
When receiving payment from individuals in a non-cash manner, cash register is used for settlements using electronic means of payment.

Electronic means of payment include:

  • bank payment cards;
  • electronic wallets;
  • bank transfers through online banking (system of remote access to an account of the “Client-Bank” type);
  • transfers from mobile phone accounts.

In accordance with Part 4 of Art. 4 of the Federal Law of July 3, 2018 N 192-FZ, when making payments to such clients using other forms of non-cash payments, cash register systems may not be used. However, from July 1, 2019, HOAs/housing cooperatives/housing complexes/managerial companies will have to use online cash registers.

If you have any difficulties with calculations or other questions related to the accounting services of your company, please contact the Corporation’s lawyers.

Does the management company need a cash register?

· September 16, 2019

Online cash registers for housing and communal services


This means that until July 1, 2019, the management company has the right not to use cash register systems, issuing the consumer a completed BSO. Please note: until 07/01/2019, companies providing services to the public have the right not to use cash register systems when making cash payments and payments using payment cards, subject to the issuance of BSO to payers, drawn up in the same manner (in particular, by printing). It also needs to be emphasized that BSO must be issued in the previously valid order, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 (see.

Letter of the Ministry of Finance of the Russian Federation dated May 12, 2017 No. 03-01-15/28918).

This procedure involves two options for creating a BSO in a form developed by the enterprise independently: printing (the least expensive method, preferred by companies with small cash turnover); formation using automated systems (a software and hardware complex that is protected from unauthorized access, records information about issued SSOs for five years, issues SSOs with a unique series and number, access to information about SSOs should be provided to the tax authority upon request)

Online cash register for homeowners' associations in 2019: how to apply the registration procedure

You can do this yourself.

That is, until July 1, 2019, management organizations have three options: use the old cash register while its registration is valid until July 1, 2017; issue strict reporting forms before July 1, 2019; voluntarily install and use an online cash register.

When do you need a cash register for an individual entrepreneur?

Therefore, before choosing one or another cash register, you need to make sure that it is suitable for the work of this individual entrepreneur. Important! In addition to cash registers, there are check printing machines.

It should be noted that those cash register models that have already been in use must be deregistered with the tax office and have a new unit.

Trust management: is a separate cash register needed?

However, this is in any case an organization or an entrepreneur. Federal Law N 54-FZ does not require registration of separate cash registers for different types of activities (however, cash registers are distinguished by their functionality - for example, for payments exclusively via the Internet).

Cash register: necessity, registration, application

At the same time, it must be issued without fail, and not at the request of the client.

The procedure for registration and issuance of BSO is given in Decree of the Government of the Russian Federation of May 6, 2008 N 359. Examples of strict reporting forms include transport tickets, receipts, movie tickets, subscriptions, work orders, coupons, tourist and excursion vouchers, etc. Organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make payments in cash or payment cards without using a cash register when carrying out the following types of activities: sales of newspapers, magazines and related products in special kiosks, while the share of sales of newspapers and magazines in their turnover should be at least 50 percent, and the range of related products must be approved by the local government; sales of travel cards

Does an LLC need a cash register? How to register a cash register for an LLC

If irregularities are found in the check, the buyer will be able to report this to the Federal Tax Service. Changes in the law on cash registers have expanded the range of entities that are required to use cash registers in their activities.

  1. providing meals to schoolchildren;
  2. sale of draft kvass and milk from tanker trucks;
  3. shoe repair, key making;
  4. sale of ice cream and soft drinks at kiosks;
  5. trade at fairs, exhibitions, markets;
  6. sale of handicrafts.
  7. seasonal hawking of vegetables and fruits;
  8. sale of newspapers and magazines;

Thus, if an organization, for example, is engaged in the seasonal sale of kvass or watermelons, then it will not need a cash register for these operations.

When should management organizations and homeowners associations install an online cash register?

For each type of payment you need a separate online cash register. In the application for registering a cash register, you must indicate, for example, that the registered equipment will be used only for payments using electronic means of payment on the Internet (). That is, such a cash register cannot be used for other types of payments.

This is also confirmed: cash register equipment used for payments on the Internet using electronic means of payment is used only for this type of payment. If an agent scheme is used (payments are accepted through the electronic payment center, etc.) and the agent issues a check, does this cover the need for a cash register? According to this, cash register equipment is not used for settlements using an electronic means of payment without its presentation between organizations or individual entrepreneurs. Thus, if an agreement is concluded with an operator for accepting payments, the organization is exempt from

Post-release of the webinar “Online cash registers for educational institutions, regional distribution centers and distribution centers”

You can do this yourself. The check may not be printed, but sent electronically to the telephone number or email address provided by the consumer. 1403Most of the webinar participants were interested in the main question: are management organizations and partnerships of real estate owners required to use new-style cash registers. To answer this question, let us turn to the transitional provisions that came into force on 07/03/2016.

Organizations providing services (including management organizations, HOAs/TSNs) use online cash registers voluntarily before July 1, 2019, and mandatory after July 1. That is, until July 1, 2019, management organizations have three options: use the old cash register while its registration is valid before July 1, 2017; issue strict reporting forms before July 1, 2019; voluntarily install and use an online cash register.

Hotline: Use of cash register equipment

This means that in your case you need to install and use a cash register. A housing construction cooperative can do without a cash register. Does a housing construction cooperative have the right not to use a cash register when accepting membership fees from residents of a building? – Yes, it does. In accordance with paragraph 1 of Article 2 of the Federal Law of May 22, 2003 No. 54-FZ, cash register equipment is mandatory for all organizations in cases of selling goods, performing work or providing services.

Thus, the legislator directly linked the obligation to use cash register equipment and sales. - And our tax office insists that we are obliged to use cash register equipment, since we deal with cash. - No, this is the wrong approach.

Do you need an online cash register for a homeowners' association on an established system?

The above cases provide for a complete exemption from the use of online cash registers by entrepreneurs using the simplified tax system. The same relaxations apply to online cash registers for LLCs using the simplified tax system. And these exemptions are not limited by time. Until July 1, 2018, they are also not required to use cash register systems, incl. online cash registers, the following individual entrepreneurs on the simplified tax system:

  • performing work or providing services to the population subject to the issuance of strict reporting forms (SSR) (clause 8 of article 7 of the Federal Law of July 3, 2018 No. 290-FZ);
  • trading using vending machines (Clause 11, Article 7 of Federal Law No. 290-FZ dated 07/03/2018).

In addition, until 02/01/2021, individual entrepreneurs using the simplified tax system may not indicate in the cash receipt or BSO the name of the product (work, service) and their quantity (clause 17, article 7 of the Federal Law of 07/03/2018 No. 290-FZ).

Online cash register for homeowners' associations in 2018. Does the homeowners association need an online cash register?

Questions about the HOA For these purposes, the members of the HOA make mandatory payments (contributions), and the HOA has the right to enter into an agreement for the management of an apartment building, agreements on the maintenance and repair of the common property of the house, on the provision of utilities and other agreements in the interests of the members of the partnership * (5). In other words, the HOA is not an economic entity with independent economic interests different from the interests of the members of the partnership *(6). Online cash registers for management organizations Organizations that conduct payments to consumers must install online cash registers by July 1, 2018.
New requirements for cash register equipment were approved by Federal Law dated July 3, 2018 N 290-FZ. The full text of the article is available only to subscribers of our blog.

HOA online cash register

In this case, it is enough for a non-profit organization to write a check to the BSO. The maintenance of the common property of an apartment building is classified as housing and communal services, calculations for which do not require the use of cash registers. Based on the norms of Federal Law-54 (Article 2, Part 2), the HOA has the right not to use cash register systems in its activities, while completing settlement transactions using the BSO.
Read also the article: → “Accounting for strict reporting forms (SSR). Forms, production." Do HOAs need an online cash register? As stated above, Federal Law-54 and the amendments made in accordance with Federal Law-290 oblige the use of cash registers only by those organizations and individual entrepreneurs that used cash registers before the entry into force of these changes. The norms of the current legislation classify the activities of HOAs as the provision of housing and communal services, which means that homeowner associations do not need to use CCP.

Should a homeowners association have a cash register as of 2018?

New form of receipt for housing and communal services New in working with consumers of utility services Free call throughout Russia Online cash registers for the simplified tax system (simplified tax system) in 2018 And now they have not 7 mandatory positions, but 24. The following fields have appeared in the documents:

  1. taxation system;
  2. QR code for checking a receipt.
  3. buyer's phone number;
  4. Name of product;
  5. form of payment (cash or electronic);

An example of the difference between a new and old check. For a complete list of new fields, see 54-FZ Article 4.7. Individual entrepreneurs using a simplified form may not indicate the name of goods or services on the receipt until 2021.

Question: The LLC operates on OSNO/STS. All payments to customers are made through a bank account only. Only the payment of salaries and the receipt of a loan from the founder go through the cash desk.

Is an online cash register needed for those individual entrepreneurs and LLCs that use the usn

Answers to questions about the transition to online cash registers

  • Online cash registers for management organizations
  • Similar materials
  • New form of receipt for housing and communal services
  • New in working with utility consumers
    • Online cash registers for the simplified tax system (simplified) in 2018
  • Answers to questions about the transition to online cash registers

Accounting, tax accounting and reporting in HOAs When organizing accounting in a partnership, incoming funds from which capital is formed must be registered in a separate accounting register: How should utility payments be taken into account? Features of accounting Features of accounting in HOAs are as follows: Based on the results of the reporting period (as a rule, this is a calendar year), financial statements of the HOA are compiled, which are transferred to the members of the partnership for study. Online cash register for individual entrepreneurs on the simplified tax system Current as of: May 12, 2018.

Homeowners' association and use of kkt (Emelyanova E.V.)

Specialized organizations - fiscal data operators (FDOs) that have the appropriate license and accreditation to provide such services must ensure the exchange of data online via the Internet. HOA online cash register As a result, two conclusions were drawn. Firstly, when residents of the house who are members of this partnership make contributions to the HOA cash desk, which are accumulated from the partnership and transferred to the accounts of public utility organizations, for work performed under contracts for the partnership and services provided, the use of cash register is not required. Secondly, in accordance with the All-Russian Classifier of Services to the Population OK 002-93 (OKUN), approved by Resolution of the State Standard of Russia dated 28.
Should a homeowners' association have a cash register since 2018? Individual entrepreneurs on the patent taxation system may not apply cash registers in the same way as with UTII until July 1, 2018.

Ipc-zvezda.ru

Homeowners' associations and online cash registers According to Federal Law No. 53 and amendments made to the law, those organizations and entrepreneurs who had obligations to use cash register systems before 07/01/17 are required to switch to online cash registers. In this regard, the question arises: is it necessary to use an online HOA cash register? The answer to the question is below. Read also the article: → “Accounting and tax accounting in HOAs (TSN) in 2018: postings, documents, benefits.” Homeowners' associations and cash register equipment The Tax Code of the Russian Federation and Federal Law-53 do not contain direct rules regarding the procedure for the use of cash register equipment by HOA organizations, or the exemption of HOA legal entities from the use of cash register systems. These regulatory documents provide clear explanations regarding the obligations for the use of cash registers for individual entrepreneurs and trade organizations (mainly retail trade and public catering), as well as individual entrepreneurs and legal entities that operate in the areas of providing services and performing work.

  • With the provision of services.
  • When providing services, an individual entrepreneur using the simplified tax system has the right to:
  1. Do not use online cash registers in principle when providing services specified in clause 2 of Art. 2 of Law No. 54-FZ.
  1. Do not use online cash registers until July 1, 2018 when providing any services to citizens.
  1. Do not use online cash registers until July 1, 2019 when providing services to the public:
  • catering services - only if the work is carried out independently, without the involvement of hired workers;
  • all other services - regardless of the presence or absence of staff.

At the same time, when providing any services (including catering), individual entrepreneurs must, instead of cash receipts, issue strict reporting forms to customers that meet the requirements specified by Decree of the Russian Government dated May 6, 2008 No. 359.

Do you need an online cash register for a homeowners' association on a usn

  • sell newspapers, magazines and related products;
  • trade at markets, fairs, and on the territory of exhibition centers;
  • carry out peddling trade in goods that are not technically complex;
  • sell ice cream, draft drinks that do not contain alcohol;
  • They sell kvass, vegetable oil, milk, fish, kerosene, vegetables and fruits from automobile tanks.

In addition, until July 1, 2018, individual entrepreneurs using vending machines to sell goods have the right not to install fiscalization modules in them that correspond to the functionality of online cash registers (Clause 11, Article 7 of Law No. 290-FZ). And if such individual entrepreneurs do not have employees, then this benefit can be applied by them until July 1, 2019.

Thus, the Federal Law “On the use of cash registers...” dated May 22, 2003 No. 54-FZ provides for certain cases when simplified entrepreneurs are not required to use online cash registers: For example, trading in retail markets, fairs, manufacturing and repair of metal haberdashery and keys, acceptance of glassware and waste materials from the population, repair and painting of shoes, rental (hiring) of residential premises owned by individual entrepreneurs.
This rule also applies if the start of using online cash registers is delayed until July 1, 2019. When an LLC must use cash registers under the simplified tax system. In the case of an LLC, the same rules for establishing the obligation to use online cash registers apply as in the case of individual entrepreneurs - which are given above. At the same time, here you need to pay attention to the fact that the lack of staff of an LLC is a scenario that is extremely rarely observed in practice.

Federal Law No. 192-FZ came into force on July 3, 2018. It contains amendments that concern a number of areas, including housing and communal services.

In paragraph 4 of Art. 4 of the relevant law states that housing and communal services organizations must use the cash register to accept funds as payment for services provided, including for the maintenance of residential premises and contributions for major repairs. For this purpose, the legislator proposes to use cash register equipment. Until July 1, 2019, it is permitted not to provide strict reporting forms.

Cash desk for HOA

Homeowners' associations must use cash register devices in accordance with the procedure and rules outlined in letter No. 03-01-15/52272, posted publicly by the Ministry of Finance. In accordance with the document, it is not necessary to use cash register systems to organize the acceptance of HOA payments.

In Part 5 of Art. 155 of the Housing Code of the Russian Federation states that payments by HOA participants consist of funds allocated to pay off debts on utility bills. This also includes the costs of repairs and maintenance of property used, installed or available in an apartment building.

If the owners of some apartments are not members of the HOA, then their payments must be received through the cash register. In this case, the payer contributes funds on the basis of an agreement concluded with the partnership.

Payment for additional services is subject to registration and issuance of a receipt. This category can include security services and concierge work. Whether the relevant persons are included in the list of HOA participants, when viewed in this light, does not matter (admission is carried out through the cash desk).

Cash desk for management company

From July 1, 2019, the management company undertakes to issue checks - work through a cash register. This applies to all payments, including those sent to pay off utility bills. Reception can be carried out by non-cash and cash methods.

An agent, a company hired from outside, can accept payment. In this case, it undertakes to issue a check to the payer, and this task is removed from the company providing the services.

Using a cash register for different payment methods

There are two ways to accept payments from consumers - through a bank or agents. Let's consider in what cases working with a cash register will be mandatory from 07/01/2019.

Select online cashier

Cash payment at the office of the management company or HOA

The BSO or a paper check must be issued by the company that accepts payers in the office premises. Upon request, an electronic version of the check will be sent to your mailbox. It is also possible for the consumer to request a copy of the receipt by phone.

Payment using the services of a payment agent

Subject to the conclusion of an agency agreement, which is signed between the management company and the organization directly engaged in accepting payments, the latter undertakes to provide the payer with a check confirming payment, in accordance with Federal Law No. 103 “On activities for accepting payments from individuals carried out by payment agents.”

CCT is not provided when a transaction is performed to transfer funds from the agent’s account to the management company’s account. In this case, the latter is not required to use the cash register.

Payment by receipt via bank

The above federal law regulates the possibility of credit institutions refusing to use cash register systems. However, in such a case, the entity does not have the right to accept payments, since the check cannot be issued.

Among the information indicated on it, details are not indicated. The main thing is confirmation of the fact of depositing funds. This rule operates on the basis of an order by the payer to transfer funds from the bank to the account of the management company. However, in this case, the management company undertakes to prepare checks and send them to the Federal Tax Service.

Payment via online banking (Sberbank-online)

Every year, an increasing number of people choose the option of paying for services through online services, avoiding the need to go to branches and generally deposit funds through a cash register. In this case, checks must be prepared and sent to the tax authorities by the management company or HOA.

Reasons why a cash register is needed in any case

In accordance with the law, the issuance of checks for all forms of payment acceptance is mandatory. If funds received from the payer are credited to the current account, the receipt must be made through the cash desk (offline or online). For violators, from July 1, 2019, sanctions will be introduced in the form of a fine in the amount of 30,000 rubles.

Banks issue a check order - they do not provide a fiscal receipt. The corresponding provision is regulated by law. The bank confirms the payment, but does not provide detailed information. The fiscal receipt contains the following data: services by item, prices for these services, tax rates. The bank simply does not have such information, so even theoretically it will not be able to include it in the documents.

Utility companies must send checks to payers contributing funds. Sending is carried out to a phone number or email. This rule applies if the paying party’s data is previously entered into the database. Otherwise, you must print a receipt upon request.


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ATOL Online - ensuring non-cash payments in transport and housing and communal services

  • when using public transport services and paying for them;
  • when paying for the provided housing and communal services.

Payment options and requirements for cash registers

Cash desk on board

Payment by card or cash to the driver or conductor.

Cashier in the cloud

Payment by bank plastic or transport card through an automatic device.

The principle of non-cash payment when paying for transport services

Fare payment systems are automated:

  • the process of organization to create the possibility of payment for services by consumers;
  • reduction of carrier costs;
  • optimization of existing routes;
  • organizing a technical base for introducing new service schemes;
  • introduction of more technologically advanced types of calculation;
  • ease of payment;
  • refusal of paper tickets in favor of electronic ones;
  • the opportunity for passengers to use legal benefits when paying for travel;
  • The ticket system in the region is uniform.

ASOP

Transport systems were developed and implemented a long time ago - more than ten years ago. Today they operate in 65 regions.

Technical equipment that records payment facts and collects relevant data is used by companies in an amount of about 100,000 - 150,000 units. More than 3,000 carriers are connected to ASOP. Today, approximately half of trips are paid through cards. There are about 20 million transport cards across the country. About a third of their owners are representatives of preferential categories (7 million people).


Features and limitations of ASOP

There is a restriction - one transport card cannot be issued for use in several regions. Terminals or validators are used for the purpose of activation.


  • Instant money transfer (activation is not required);
  • all cards in one application;
  • QR code - payment technology;
  • ATOL-Multi pass;
  • out-of-the-box integration;
  • 93,754 companies in the GIS housing and communal services (MC, HOA, housing cooperative);
  • 100,000+ new cash registers for the housing and communal services sector;
  • 100% of organizations accept payments from payers remotely using a non-cash payment method;
  • ATOL Online transfers 200 rubles per month to a partner from one cash register.

Fiscalization via ATOL Online

Industry platforms housing and communal services

Fiscalization solutions from aQsi (designed for public transport)

aQsi 5 - a solution for the driver, controller, conductor.


Advantages and features:

  • payment using transport and bank cards;
  • GPS, 2 SIM card slots, 2 PSAM, Wi-Fi, Bluetooth;
  • software for the driver and conductor are provided;
  • a barcode scanner has been introduced;
  • The battery charge lasts for a working day;
  • ease of service for carriers and partners;
  • covers for conductors are provided;
  • For drivers, there are mounts on the dashboard;
  • taking into account all provisions specified in 54-FZ.

Application for driver and conductor

The following functionality is provided for cards:

  • sale;
  • replenishment of balance;
  • drawing up balances and tariffs;
  • a list of completed transactions with the ability to quickly search;
  • depositing funds for the service through a transport or bank card;
  • depositing funds indicating and generally taking into account the location of the passenger and his final stop.

It is possible to develop an application for the customer.

We offer services for creating applications for customer companies. Customization is allowed for all types of requests.

The cash register is fixed to the dashboard of the vehicle (the vehicle can be any) to ensure easy access to it by the driver.


Controller application

Features provided by the map application:

  • checking the fact of payment;
  • replenishment of balance;
  • updating the balance and displaying current tariffs.

SDK to integrate your system

  • Working with cash and banking cores;
  • installation of your applications on the online cash register;
  • setting up NFC with transport cards belonging to your company.

Several possibilities at once: accepting transport and bank cards, online cash register

  • Contactless, chipped or with magnetic tape;
  • support for a range of types of transport cards;
  • possibility of integrating the required protocol.

Ease of implementation and operation


There are two options. Let's consider the first one - support from service partners:

  • accredited service partners will provide support throughout Russia (cooperation is supported with all regions);
  • We offer training and accreditation for CTOs.

There is another option - service support operating on the carrier’s premises:

  • updating, configuring terminals remotely;
  • New devices are provided if a malfunction occurs in the existing ones.

Equipment

Protective cases made of silicone base


Provide protection for the surface of the device. Covers help make using equipment more convenient. Thanks to the use of a protective accessory, it is possible to prevent your hands from slipping on the surface.

This is a conductorless system designed for payment of travel by a passenger of a vehicle. A small online cash register that works with transport and bank cards.

Features, capabilities and benefits:

  • a touchscreen that displays information about the PIN code, its entry and confirmation;
  • camera with QR and barcode scanner;
  • ease of fixation in transport;
  • can be paired with the aQsi 5 online cash register;
  • can be installed with or without a screen;
  • the printer that prints tickets is controlled optionally;
  • there are no contradictions with the provisions specified in 54-FZ.

Accepting cards

Contactless, cards with chip, magnetic strip.

Any protocol can be integrated.

Two fiscalization options are available:

  • local;
  • cloud fiscalization through the Orange Data service.

Installation on board of the PayOnline online cash register.

Orange Data is a service whose operation is based on providing the opportunity to rent an online cash register with remote fiscalization of transport.


The following features and benefits are offered:

  • fiscalization of transport (through aQsi Cube);
  • fiscalization of online payments;
  • replenishment of transport cards using online services;
  • personal account with management capabilities;
  • import and export of payments (several withdrawal options).

The Evotor company offers another opportunity for online ticket offices, which is called “Fast ticket. Urban transport"

Benefits of the application:

  • minimizing time for serving passengers;
  • one-click payment;
  • ease of setup from the terminal and personal account;
  • tariff-based operation;
  • accepting plastic cards or cash;
  • tickets are printed quickly.

Let us indicate who the presented software is aimed at:

  • user - business owner, cashier;
  • compatibility - Evotor 7.2, Evotor 7.3, Evotor 10, Evotor 5.

How it works

  • The application is installed on the Evotor terminal;
  • Tariff settings are configured through the application (the name of the tariff and price are entered in your personal account or via the terminal);
  • we start working by clicking on “Directions” (the corresponding function is located in the main screen of the terminal);
  • print receipts in one click.

If you need to print several tickets at once, you are asked to change the quantity using the “+” and “–” buttons. By default, printing is performed for one ticket.

Product price - from 300 rubles per month.

The terminal also works with plastic cards.

The product is suitable for use in all types of urban public transport - buses, minibuses, trams, trolleybuses.

Still have questions?

Write to our specialists now and they will answer you as soon as possible!

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Due to legislative changes, organizations using cash register systems are required to switch to using online cash registers from 07/01/17. In the article we will tell you whether it is mandatory to use an online cash register for HOAs, and we will consider controversial situations.

The concept of HOA and the goals of the partnership

HOA (homeowners' association) is an organization in the form of a legal entity that unites homeowners in an apartment building. The organization operates on a non-profit basis with the aim of optimizing the management of joint property:

  • payment of utility and operating expenses;
  • care of the local area;
  • maintenance of internal communications, etc.

Features of settlements with HOA residents

Due to the specific nature of its activities, an HOA can carry out monetary settlements both with residents - owners of collective property, and with third parties and organizations.

Here are several calculation options that an HOA can carry out: (click to expand)

  • receiving membership fees from property owners in an apartment building;
  • payment in favor of public utilities for consumed energy and resources (payment for water supply, heat, electricity, gas, etc.);
  • settlements with contractors for work performed (arrangement of the local area, repair of internal communications, connection of equipment, etc.);
  • transfer of funds to the supplier as payment for purchased equipment (energy-saving equipment, meters, etc.).

Types of settlements may vary depending on the specifics of the HOA’s activities and the needs of its members.

HOA and online cash register

HOA and cash register equipment

The Tax Code of the Russian Federation and Federal Law-53 do not contain direct rules regarding the procedure for the use of cash register equipment by HOA organizations, or the exemption of HOA legal entities from the use of cash register systems. These regulatory documents provide clear explanations regarding the obligations for the use of cash registers for individual entrepreneurs and trade organizations (mainly retail trade and public catering), as well as individual entrepreneurs and legal entities that operate in the areas of providing services and performing work.

The listed organizations and individual entrepreneurs carrying out settlements with the population/entrepreneurs/legal entities are required to use cash register systems, and, therefore, switch to online cash registers from 07/01/17.

As for the calculations of the association of residents of apartment buildings, explanations regarding payments to the HOA and the transfer of funds in favor of the association are given in Letter of the Federal Tax Service No. 22-3-14/722. The letter confirms the position of the Federal Tax Service on the following issues:

Calculations for crediting funds from homeowners do not require the use of cash registers, namely: (click to expand)

  • receiving funds to pay for utilities;
  • payments for work performed by contractors to improve the territory of the house, maintain internal communications, etc.

Thus, the HOA, receiving amounts of funds from residents and transferring them to utility services and contractors, may not use cash register systems. In this case, it is enough for a non-profit organization to write a check to the BSO. The maintenance of the common property of an apartment building is classified as housing and communal services, calculations for which do not require the use of cash registers.

Do HOAs need an online cash register?

As stated above, Federal Law-54 and the amendments made in accordance with Federal Law-290 oblige the use of cash registers only by those organizations and individual entrepreneurs that used cash registers before the entry into force of these changes. The norms of the current legislation classify the activities of HOAs as the provision of housing and communal services, which means that homeowner associations do not need to use CCP.

This opinion is also shared by the tax inspectorate (letter No. 22-3-14/722). From the above it follows that the obligation to use online cash registers does not apply to HOAs. After 07/01/17, non-profit associations of homeowners have the right to make payments by registering a BSO.

From July 1, 2019, housing and communal services organizations are required to use online cash registers for incoming payments. This law has already undergone multiple amendments and postponements. In this article, we will look at the changes made in May of this year to the legislation on the use of cash registers, and we will also understand when the installation of online cash registers is mandatory, in which cases it is not needed, and what the consequences of working without a cash register may be for an organization and an official.

State Duma amendments to the law on online cash registers

On May 23, 2019, the third reading was passed and amendments to the Federal Law “On the use of cash register equipment when making payments in the Russian Federation” dated May 22, 2003 No. 54-FZ were adopted. Let's look at the main amendments that were made to the document.

According to the law, from July 1, 2019, management companies and homeowners associations will have to switch to online cash registers (previously there was a deferment for them). This means that all payments for utilities, as well as other payments, must be made through cash register equipment, and the consumer who made the payment must be issued a check or sent electronically. But the main feature of this technique is that it makes payments using a fiscal drive - a device that transmits data about received funds to the tax authority.

However, in connection with changes made to the law, relaxations have appeared for HOAs, TSNs, and housing cooperatives:

  1. Via online cashier are not carried out payments for utilities and other services, if the housing and communal services consumer is a member of the HOA;
  2. Online cash registers do not apply when paying for utilities and other services in housing construction, garage, garden and other cooperatives;
  3. Payments for services not related to utilities are made through the online cash register if these services are paid for by owners who are not members of the HOA.

In all other cases and for other housing and communal services organizations, the rules for using online cash registers remained unchanged. We advise you to use a ready-made algorithm on how to work with an online cash register in payments for housing and communal services from the experts of the help system "Management of apartment buildings"

Use algorithm

Below we will consider cases when an online cash register is necessary and when its use is not mandatory.

Using online cash registers in homeowners associations and management organizations: when installing a cash register is required

Installation of online cash registers is required in the following cases:

If payments for utilities or other services are received to the current account at the UO through a bank with which an agency agreement has not been concluded. In this case, there are two ways to generate a cash register document:

  • Manually, when the cashier sees the funds received and generates a check;
  • Automatically, when the cash register system determines the payment according to the specified settings, generates a check and sends the information to the tax authority. Such cash registers are more expensive, but their advantage is that they save time and effort for management company employees. The generated check can be sent to the payer automatically by email or phone number. If the management company does not have the consumer’s contact information, a printed check can be issued in person at the subscriber’s request.

If the HOA makes payments to third-party organizations, individual entrepreneurs, but only in cash or using electronic means of payment.

In what cases is an online cash register not needed?

If the HOA accepts payments for housing and communal services from consumers who have joined the partnership;

If the HOA accepts payments from third parties or consumers who have not joined the HOA for utilities or other services via electronic transfer;

If the management company accepts payment through an agent, that is, an agency agreement has been concluded with the bank, in this case the agent himself generates and issues a check to the payer, and sends the information to the tax office;

If a management agreement has been concluded between the HOA and the management company;

Housing, garage, and garden cooperatives are not required to use a cash register terminal in any cases;

If the management company or partnership operates in an area where there is no Internet connection or the Internet signal is weak. A list of such settlements is published on the websites of regional administrations; in addition, the population in such areas should not exceed 10 thousand people.

Responsibility of organizations for the absence of CCP

According to Part 2 of Article 14.5 of the Code of Administrative Offences, if housing and communal services organizations do not have a cash register in the above cases or the payment for any reason was accepted without generating a check, a fine is provided:

For legal entities: 75-100% of the settlement amount without cash register equipment, but not less than 30 thousand rubles;

For individuals: 25-50% of the settlement amount without cash register equipment, but not less than 10 thousand rubles.

The State Duma of the Russian Federation proposes to postpone the onset of administrative liability for the lack of online cash registers until July 2020.

An HOA, or homeowners' association, is an organization that manages the property and area around the home. With Modulkassa you can accept payments in cash and by card, issue paper checks and comply with 54 Federal Laws.

Should HOAs use online cash registers?

The tax service is transferring organizations to online cash registers to replenish the budget. If a company works with new-style cash register equipment, it cannot falsify checks and hide income. The cash register transmits the receipt electronically to the fiscal data operator as soon as the cashier accepts the payment. The data operator keeps the receipts for five years and issues them to the tax authorities upon request - this is how the inspector checks the business.

Homeowners' associations, management companies and housing construction cooperatives operate without online cash registers until July 1, 2019. According to Federal Law 54, their work is called housing and communal services.

If a homeowners association accepts payment from an owner who is a member of the association, no equipment is needed. Payment from a member of the partnership is not a calculation, but a contribution. A cash register will be needed if the homeowner who is not a member of the HOA pays for utilities. For example, a person inherited an apartment and he sells it, so he does not enter into a partnership, but pays for utilities.

If the HOA operates without a cash register, it issues the resident a strict reporting form that confirms payment of utility services. The form states:

  • name and details;
  • Full name of the payer;
  • payment date;
  • sum.

The HOA issues the form upon request of the tenant. Since the summer of 2018, forms have been printed using special equipment - an automated system.

Which cash register to buy for HOAs in 2019

The easiest way to accept payments in a homeowners’ association in accordance with Federal Law 54 is to buy a Modulkassa. This is a portable device that takes up little space and works wirelessly. The battery needs to be charged once every two days, and if you rarely use the equipment - once a week.

To accept payments by bank transfer, you can connect an acquiring device or purchase a Modulkassa with built-in acquiring. The cash register accepts payments by card and through Apple Pay and Samsung Pay.

Any cash register equipment can be purchased in installments for six months without a down payment or overpayments. If you pay the installment plan early, there is no commission.

We are constantly improving checkouts to make them faster and more convenient. Therefore, the price and number of models may vary. Current information is on the main page of the site.

How to buy an online cash register for a HOA

1. Decide on the cash register model.

We sell cash register equipment with and without acquiring. If you already have a terminal for bank cards, or you do not plan to accept cards for payment, the cheapest option is suitable - Modulkassa for 11,900 rubles. To accept payments by cards, you need a Modulkassa with acquiring for 24,900 rubles.

2. Select a tariff.

We calculate the tariff based on the number of points of sale or services. Our specialists will help you choose the right one. You can write to them in chat.

3. Leave a request and meet the courier.

To purchase a cash register, leave your phone number on our website. The consultant will call to clarify the cash register model and tariff, then arrange delivery to your address.