Well, baby dolls, let's go buy online in orderly rows. Since July 2019, both management organizations and homeowners associations have such an obligation (yes, this also applies to you, so you don’t read on the Internet). And I don’t care what Dima Medvedev says to the government and my favorite Galina Khovanskaya says to her State Duma Committee on Housing and Communal Services about supporting small businesses. It's the same here national importance…
So, let me remind you...
Text of the amendment
"Article 2
Suspend until July 1, 2020 the effect of parts 2 - 4 and 6 of Article 14.5 of the Code Russian Federation about administrative offenses(Collected Legislation of the Russian Federation, 2002, No. 1, Art. 1; 2007, No. 26, Art. 3089; 2009, No. 23, Art. 2776;
No. 29, art. 3599; 2010, No. 31, art. 4208; 2016, No. 27, art. 4223) regarding the use of control cash register equipment when making payments by drivers or conductors in the cabin vehicle when selling travel documents (tickets) and coupons
for travel to public transport, as well as payments for services in the field of housing and communal services (including services of resource supply organizations)».
If the bill is passed, online cash registers will no longer need to be used. in terms of utilities and housing services, as well as major repairs.
On Additional services, which provide management services and homeowners associations (draining risers, replacing seals, etc.) the transfer will not work!!!
Best regards, Yuri Kochetkov.
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It remains to answer the question - what is recognized as the sale of goods, works, services for HOAs? The initial purpose of such an organization is to serve the interests of the members of the partnership (apartment owners) in terms of exploiting their property and maintaining the apartment building in proper condition. We walked through the OS solution. Everyone was satisfied. Much less headache. And the psychological situation is much better. Everything is white, transparent, fluffy. Cash registers in the HOA Cash registers in the HOA Exactly? Do they sell kvass or cut wood in the homeowners' association? I'm sorry, maybe I didn't read something? Cash registers in HOAs Exactly? Do they sell kvass or cut wood in the homeowners' association? I'm sorry, maybe I didn't read something? Cash registers in HOAs What else is left besides 54-FZ? Moreover, the HOA often provides services to legal entities, and not to the population. IMHO, there are even more headaches with BSO than with KKM.
Homeowners' association and use of kkt (Emelyanova E.V.)
Therefore, mandatory payments and (or) contributions related to the payment of maintenance, current and major renovation common property in apartment building, as well as with the payment of utilities, are not revenue, and, therefore, there is no need to use cash register systems when accepting them into the partnership’s cash desk. This point of view is shared by tax authorities and courts *(7). Note! To register the receipt of cash at the cash desk, a cash receipt order in form N KO-1 *(8) is used.
However, all of the above is true only for members of the HOA. If money is contributed by homeowners who are not members of the HOA, then use cash machine for cash payments public utilities necessary. In addition, the Housing Code of the Russian Federation allows homeowners' associations to carry out economic activities *(9) .
HOA online cash register
Attention
When paying for services to the population, instead of a check, they issued a BSO (strict reporting form). Cash register for individual entrepreneurs and LLCs in 2018 However, a cash register for individual entrepreneurs and LLCs is not required in all cases. In our publication today, we will find out whether a cash register is needed for an individual entrepreneur in 2018, what requirements apply to this equipment, where to buy it and how to register it, and whether an LLC can operate without a cash register.
It should be noted that in some situations, organizations and individual entrepreneurs have the right not to use a cash register. Who needs to bet online cash register The main change in the procedure for using CCP is that, according to stat. 1.1 of Law No. 54-FZ, all enterprises/individual entrepreneurs using cash registers in their activities are required to switch to online models with built-in FN, which supports the transfer of information about cash payments to the tax authorities.
Discussion on the forum - Can an HOA not use a cash register, but use BSO forms? (http://domovodstvo.ru/html) “Imputed” entrepreneurs can work without a cash register (http://domovodstvo.ru/smi/35888e84f12816b7c32577c1007fa705.html) Since July 21, “imputed” entrepreneurs have officially been given the opportunity to refuse cash registers. It came into force from this day the federal law dated July 17, 2009 N 162-FZ (hereinafter referred to as the Law), which amends the Federal Law on CCP dated May 22, 2003.
N 54-ФЗ (hereinafter referred to as Law N 54-ФЗ). In the last issue of the magazine, we talked about the project that abolishes the obligation of “imposed” to use cash registers, and the questions that arise around its provisions. Now the document has official status.
Are homeowners' associations required to use cash registers as of July 1, 2018?
If a HOA and other partnerships of real estate owners accept cash, then a cash register is needed if this HOA (TSN, ZhSK) directly, on behalf of the partnership:
- provide premises owners with services (perform work) to manage apartment buildings;
- provide services for the maintenance and repair of common property of an apartment building.
- is a supplier of utility resources (for example, it supplies heat through its own boiler house)
When can an HOA or housing cooperative work without a cash register? If, for work on managing the house and maintaining common property, the HOA hired, for example, management company, and also all payments for consumed utility resources and residents pay contributions for major repairs directly to service providers and to the regional fund capital construction, or in general - to the operator for accepting payments, then a cash register is not needed for such HOAs.
Should a homeowners association have a cash register as of 2018?
Important
For businessmen who need to install online cash registers, a phased transition regime applies. Let's take a closer look at how this will happen. Who is required to use online cash registers in 2018? Owners of old-style cash register equipment are among those who are required to install online cash registers before the first of July. From the same period it is necessary to switch to new system to all companies operating under a simplified taxation system.
Cash register in SNT, garage cooperative, HOA and TSN - nonsense or reality? Reason: changes to Federal Law 54 on the management of cash transactions. What is the point of the cash register: the organizations are non-profit, they have no profit, gardeners’ contributions are not taxed. Deductions from wages and payments under contracts and other work have no relation to the cash register.
so they toil.
Who is exempt from using CCT?
Should HOAs use a cash register when accepting payments from residents for home maintenance and utilities? Organizations and individual entrepreneurs, when making payments in cash and using payment cards for goods sold, work performed or services rendered, are required to use cash register equipment*(1) . At the same time, in accordance with the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash register equipment*(2), when providing services to the population, they can carry out these types of payments without the use of cash registers, but on the condition issuance of appropriate strict reporting forms *(3) .
It is possible to carry out calculations without the use of cash register equipment in the case of providing services to the population, subject to the issuance of the appropriate strict reporting forms. The procedure for approving the form of strict reporting forms equivalent to cash receipts, as well as the procedure for their recording, storage and destruction, is established by the Government. Questions about HOAs This list is closed and does not mention utilities, etc.
p. From this we can conclude that homeowners' associations that do not carry out the types of activities listed in the specified paragraph, when selling goods, works, services, are required to use cash registers or strict reporting forms for cash payments *(4).
Homeowners' associations have the right to operate without a cash register
They can earn income:
- from maintenance, operation and repair of real estate in an apartment building;
- construction of additional premises and common property in an apartment building;
- leasing, renting part of the common property in an apartment building.
Other types of activities are not prohibited, for example, a homeowners association has the right to:
- sell and transfer for temporary use, exchange property belonging to the partnership * (10) ;
- perform work for the owners of premises in an apartment building and provide them with services *(11) .
In such cases, the sale of goods, works, and services takes place. This means that when paying for these services in cash, it is necessary to use cash register or BSO (depending on the services), and it no longer matters to whom these services are sold - members of the HOA or third parties.
All organizations without exception that accept cash from the population for services rendered (work performed) must have cash registers, then HOAs and housing cooperatives must also use cash register equipment if such partnerships, in accordance with Article 137 of the Housing Code, provide management and maintenance services to citizens common property of an apartment building. But if the HOA does not provide independent services for the maintenance and repair of common property, and third-party organizations are hired for these purposes using residents’ contributions, then in this case there is no need to acquire a cash register. note: however, in this case, all information on contracts with third-party organizations must be posted in the Housing and Communal Services GIS. When an HOA needs a CCP.
Kabanov O.M., deputy general director CJSC "Financial consultations, audit" on legal issues.
Cash transactions in homeowners' associations are inevitable. Almost every day payments and membership fees are accepted, salaries are issued, work, services, and materials are paid for. Due to the emergence of large partnerships, rising prices for utilities and rising costs of maintaining a condominium, cash payments made through the cash desks of the partnerships are also growing.
Only desperate or short-sighted people can underestimate the risks that arise when working with large amounts of cash. A simple calculation shows that in a homeowners association with 100 members and a monthly fee of 4,000 rubles, when paying in cash, 400,000 rubles pass through every month from the 1st to the 10th. In this case, as a rule, the main calculations occur within 3 - 4 days. This means that the amount of cash transactions on peak days exceeds 100,000 rubles. This does not include rental payments, fees for services provided to third parties and other income.
Who pays the homeowners association (HOA) in cash? First of all - members, second - legal entities - counterparties for transactions whose amount does not exceed 60 thousand rubles.
Admission Money from HOA members, depending on the chosen mode, is formalized either as payment of membership dues, or as collection of money to pay utility bills.
When accepting membership fees in cash, in accordance with clause 13 of the Procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Central Bank of Russia No. 40 of September 22, 1993, a cash receipt order and a receipt for the cash receipt order, certified by a seal (stamp), are issued. cashier. Both documents are signed by the chief accountant or a person authorized to do so by written order of the head of the HOA. In case of receiving membership fees, in accordance with paragraph 1 of Art. 2 of the Federal Law of May 22, 2003 N 54-FZ, cash register equipment is not used<*>.
<*>Explanations regarding the registration of transactions for paying membership fees in garage and parking cooperatives are given in letter of the Department of the Ministry of the Russian Federation for Taxes and Duties in Moscow dated July 22, 2003 No. 29-12/40633. In particular, it is stated that the payment of entrance and monthly fees paid by members of the cooperative is not an operation for the sale of goods (works, services) and, therefore, is not subject to the Federal Law “On the use of cash register equipment when making cash payments and (or ) settlements using payment cards." These calculations are formalized by drawing up cash receipt orders. For HOAs it is applied by analogy.
At the same time, it must be borne in mind that for legal entities - payers of membership fees, only cash expenses confirmed by cashier's check or its imprint on the spine of the receipt of the cash receipt order.
The situation is different when collecting cash from HOA members to pay for utilities and other expenses related to the maintenance of the condominium, with the exception of repairs. When accepting cash in this case, a cash receipt order and a receipt for the cash receipt order with a check are issued cash register. The receipt is certified by the seal (stamp) of the cashier. Both documents are signed by the chief accountant or a person authorized to do so by written order of the head of the HOA. Since the collection of money for the centralized payment of utility costs is not membership fees, the receipt of money must be processed using cash register equipment. In this case, a check is issued simultaneously with the cash receipt order.
To accept cash to pay for repairs to the housing stock on the basis of the letter of the Ministry of Finance of the Russian Federation dated April 20, 1995 N 16-00-30-35 and subparagraph 9 of paragraph 1 of the letter of the State tax service of the Russian Federation dated June 22, 1995 N YuU-4-14/29n, three copies of the BO-4 receipt, certified by the cashier’s seal (stamp), as well as two copies of the agreement for the provision of services specified in codes 016100 - 016300 of the All-Russian Classifier of Services to the Population are issued<*>.
<*>According to the letter of the Ministry of Finance of Russia dated July 14, 2003 N 16-00-12/24, until the approval of new strict reporting forms, it is allowed to use the previous forms. In accordance with paragraph 2 of the Decree of the Government of the Russian Federation of March 31, 2005 N 171, the approval of new strict reporting forms must be completed before January 1, 2007. As stated in the Resolution of the Plenum of the Supreme Arbitration Court of July 31, 2003 N 16, sanctions for the use forms accepted by the Ministry of Finance are not used.
From external counterparties - legal entities, rental payments, fees for work, services, materials sold, etc. can be received in cash. When paying in cash, a cash receipt order and a check must be issued.
The collected cash is handed over to the bank in the manner prescribed Central Bank Russia.
Cash currency transactions in an HOA may occur when real estate owned by it is rented by a non-resident or alienated to him, as well as in the case of importing materials and equipment. Foreign currency loans secured by HOA real estate and other exotic transactions are possible. But with rare exceptions, such transactions are carried out non-cash or in rubles. Therefore, it makes no sense to consider them within the framework of this article.
Who can receive cash from an HOA? Firstly, hired personnel in the form of remuneration for work (services) performed and other payments in their favor. Secondly, contractors are individuals for one-time work performed (repair, construction and installation work). Thirdly, contractors are legal entities for materials, services, and work worth up to 60 thousand rubles. Cash is issued through the cash register. In exchange, the HOA receives documents confirming the completion of work, services, receipt of valuables and a cash register receipt. In the absence of a receipt, the legality of the HOA's expenses may be called into question.
When working with cash, the following limits on the amount of amounts must be taken into account. With legal entities - the amount of one transaction should not exceed 60 thousand rubles<*>. WITH individuals- the amount is not limited.
<*>According to the instructions of the Central Bank of the Russian Federation dated November 14, 2001 N 1050-U, the maximum amount of cash settlements between legal entities under one transaction is set at 60 thousand rubles.
Violation of the procedure for working with cash and the procedure for conducting cash transactions, expressed in the implementation of cash settlements with other organizations in excess of the established amounts, entails the imposition of an administrative fine on officials in the amount of from forty to fifty times the minimum wage, on legal entities - from four hundred to five hundred minimum wages.
To sum up, we can say that if the HOA has cash register equipment, it is much easier to knock out a check for any operation when accepting cash than it takes a long time, and perhaps in court, to explain which payment is definitely a membership fee, and which is a certain one. probability. The situation is different in the absence of such technology. There is only one way out - all operations for accepting cash must meet the requirements for paying membership fees.
In case of careless registration, the degree of risk is determined in accordance with Article 14.5 of the Code of the Russian Federation on Administrative Offenses. For officials this is 30 - 40 times the minimum wage, for legal entities - 300 - 400<*>. It is necessary to take into account that the price of cash register equipment is no more than 3 thousand rubles.
<*>In accordance with Article 3.5 of the Code of the Russian Federation on Administrative Offenses and Article 5 of the Federal Law "On the Minimum Wage" minimum size remuneration for calculating fines is 100 rubles.
General requirements to the organization of cash payments in HOAs are the same as to everyone else legal entities. The requirements for processing transactions at the HOA cash desk are established in the Procedure for conducting cash transactions in the Russian Federation, approved by decision of the Board of Directors of the Central Bank of Russia dated September 22, 1993 No. 40 (hereinafter referred to as the Procedure). The procedure for working with cash in organizations is established by the Regulations on the rules for organizing cash money circulation on the territory of the Russian Federation dated January 5, 1998 N 14-P (hereinafter referred to as the Rules). Clause 21 of the Procedure establishes that cash receipts and expenditure orders or documents replacing them are registered by the accounting department in the register of receipts and expenditures cash documents before being transferred to the cash desk. Expense cash orders issued on payment (settlement and payment) statements for wages and other payments equivalent to it are registered after their issuance. At the same time, registration of incoming and outgoing cash documents can be carried out using computer technology. At the same time, in the machine diagram “Insert sheet of the journal for registering incoming and outgoing cash orders” compiled for the corresponding day, the formation of data is also ensured for accounting for the movement of funds for their intended purpose.
In accordance with paragraphs 3 and 29 of the Procedure, HOA managers are required to equip a cash register (an isolated room intended for receiving, issuing and temporary storage of cash) and ensure the safety of money in the cash register premises. In cases where, due to the fault of enterprise managers, they were not created the necessary conditions ensuring the safety of funds during their storage and transportation, they bear full financial responsibility. At the same time, cash registers of enterprises can be insured in accordance with current legislation.
Equipping a cash register premises that meets all safety requirements is not cheap. The ban on storing cash and other valuables in the cash register that do not belong to the enterprise eliminates the option of several closely located HOAs equipping and using one cash register.
Storing cash at the HOA cash desk is permitted within the cash register limit, which is set each year by the bank in which the organization has an account. The established limit can be exceeded within three days only at the expense of money intended to pay salaries and benefits to employees.
Amounts exceeding the HOA cash desk limit are handed over to the bank daily by the HOA cashier to the bank cash desk or to collectors. The transfer of cash to collectors is formalized in accordance with the Regulations of the Central Bank of the Russian Federation dated October 9, 2002 N 199-P “On the procedure for conducting cash transactions in credit institutions on the territory of the Russian Federation.” As a rule, most HOA members are comfortable paying dues and other payments after work. For HOAs, this necessitates the need to hand over money to the evening cash registers. These are additional costs and additional measures to prevent various types of risk. Large homeowners associations are forced to attract collectors during periods of receiving large sums.
As a rule, the board decides whether or not to work with cash collectors. Collection costs must be included in the budget of income and expenses, which is approved general meeting HOA members. If a positive decision is made, an agreement is concluded with the bank where the account is opened, or with an organization providing such services.
Given the difficulties that arise when dealing with cash amounts in an HOA, it makes sense to use all available options to reduce such amounts. As practice shows, the most common are the following:
- issuing invoices to HOA members and other payers for making payments through the HOA's bank account;
- acceptance of payments on the days of issue wages and carrying out other cash payments.
Transferring funds to the HOA account within the same bank is practically free. When transferring from other banks, a commission of 0.1 to 1.2 percent of the transferred amount is charged. The cost of paying with a bank card is approximately the same.
The cheapest way is to accept cash payments on planned cash spending days. At the same time, there should be no restrictions on the intended use of cash in the cash register.
To summarize, we can say that cash payments in HOAs have always been and will be. But with reasonable planning of operations, the risks associated with conducting and processing cash payments are minimized.
A full explanation on the topic: “can a homeowners association accept cash payments 2019” from a professional lawyer with answers to all your questions.
When accepting payments for housing and communal services, you don’t have to use online cash registers
Discussion of amendments to the law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making payments”, regarding the use of online cash registers in management organizations and homeowners associations, comes down to monologues “How long”, “As much as possible” and “How they got it..." There is simply no well-reasoned answer to the question of whether in 2018 it is necessary to use online cash registers when accepting payments for housing and communal services. Well, let's fix this gap.
Previously, I wrote an article “The obligation to use online cash registers in management and homeowners associations has been shifted to 2019,” in which I examined the situation with online cash registers until July 1, 2018, but it’s already July 11, 2018, which means we need to see what has changed.
The rules for the use of cash register equipment when making payments on the territory of the Russian Federation are regulated by the provisions of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making payments” (as amended on July 3, 2018, hereinafter referred to as – Law 54-FZ).
By virtue of paragraph 1 of Article 1.2. Law 54-FZ cash register equipment (hereinafter referred to as CCT), included in the CCT register, is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make payments, except for cases established by this Federal Law.
A complete list of persons who are permanently exempt from the use of CCP is given in Article 2 of Law 54-FZ and management organizations (hereinafter referred to as MA) and HOAs do not include these persons.
Taking into account the fact that the widespread implementation of online cash registers has stalled due to the unpreparedness of both the state and business for innovations, the state’s step to postpone the mandatory use of online cash registers to July 1, 2019 seems quite logical.
Transitional provisions regarding the timing of the obligation to use cash registers are given in Article 7 of the Federal Law dated 07/03/2016 No. 290-FZ(hereinafter referred to as 290-FZ).
The first important change is rescheduling for organizations that perform work and provide services to the public (Part 8 of Article 7 290 of the Federal Law).
According to the amendments, organizations performing work and providing services to the public has the right not to use CCT subject to their issuance of the appropriate strict reporting forms (hereinafter referred to as SSR) in the manner established by 54-FZ (as amended in force before the date of entry into force of this Federal Law), until July 01, 2019.
The answer to what services and work are recognized as services to the population is contained in the letter of the Ministry of Finance of Russia dated January 27, 2009 No. 03-01-15/1-29.
According to explanations from officials of the Ministry of Finance, the work and services provided to the population by enterprises and organizations are determined by the All-Russian Classification of Services to the Population (OKUN), which has become invalid since 2017. OKUN was replaced by the All-Russian Classifier of Products by Type economic activity, the classification in which does not correspond to the “classification” in OKUN.
To compare the information in the above documents, you must use the transition keys posted on the website of the Russian Ministry of Economic Development.
Code OKUN 041100 " Housing services" and Code "042000 Utilities" refer to services to the public. Using transition keys, we see that the code OKPD2 68.32.11.000 “Housing management services provided for a fee or on a contractual basis, except for real estate owned for a fixed time of the year” is suitable for apartment management services.
Thus, according to amendments to 54-FZ itself , management organizations and homeowners associations, in terms of accepting payments for utilities and services for the maintenance of residential premises, may not use online cash registers until July 1, 2019, subject to issue relevant strict reporting forms.
For information : the procedure provided for by the previous edition of Law 54-FZ (in force from 03/09/2015 to 07/14/2016) should be understood as the Regulation on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, approved by the Decree of the Government of the Russian Federation dated 06.05.2008 No. 359, from which it followed that BSOs are issued only on paper (they can be printed or generated using automated systems) , that is, during direct interaction between the user or his authorized person (hereinafter referred to as the user means the organization that uses cash register systems when making payments) with customers.
Now attention! The most important change!
On July 3, 2018, Federal Law No. 192-FZ “On Amendments to Certain Legislative Acts of the Russian Federation” (hereinafter referred to as Law No. 192-FZ) came into force, in accordance with clause 4 of Art. 4 of which organizations and individual entrepreneurs have the right not to use cash register equipment and not to issue (send) strict reporting forms until July 1, 2019 when carrying out:
non-cash settlements with individuals who are not individual entrepreneurs (except for settlements using electronic means of payment);
calculations when accepting payments for residential premises and utilities, including contributions for major repairs;
when making offsets and refunds prepayment and (or) advances;
when providing loans to pay for goods, works, services;
when providing or receiving other consideration for goods, works, services.
Thus, management organizations and homeowners associations can “relax” regarding online cash registers for another year, until July 1, 2019, and When accepting payments, do not use strict reporting forms , since a separate transitional provision was made for the management company and the homeowners association.
The Public Housing and Communal Council of St. Petersburg under Vice-Governor Nikolai Bondarenko has not met since the spring, although according to the charter the frequency of meetings is once every two months. Invitations to council members were sent out in mid-summer, then they were withdrawn, then elections were held, then Nikolai Leonidovich was re-appointed in office, and now it’s already mid-October, and still there is silence. But against this background, the Frunzensky district was pleased: a working group with representatives of the public gathered at the administration site there, which took up the work of the city council in the region. There were several issues on the October 1 meeting agenda, all of which deserve your attention.
District administrations go to great lengths to force management organizations to satisfy anonymous complaints from the Our St. Petersburg portal. For example, the State Housing Administration in the Moscow region, not having such powers, threatened one HOA with administrative prosecution.
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