Применение онлайн-ККТ не освобождает от обязанности вести кассовую книгу

Применение онлайн-ККТ не освобождает от обязанности вести кассовую книгу

ККТ, касса

Применение онлайн-ККТ не освобождает от обязанности вести кассовую книгу
16.05.2017

Действующий порядок ведения кассовых операций, утвержденный указанием Банка России от 11.03.2014 № 3210-У, требует от юридических лиц учитывать в кассовой книге поступающие в кассу наличные деньги, а также выдаваемые из кассы наличные деньги.

Напомним, с 15 июля 2016 года вступил в силу Федеральный закон от 03.07.2016 № 290-ФЗ, который предусматривает поэтапный переход организаций и ИП на применение онлайн-ККТ.

Согласно обновленной редакции Федерального закона от 22.05.2003 № 54-ФЗ, контрольно-кассовая техника применяется на территории России в обязательном порядке всеми организациями и индивидуальными предпринимателями при осуществлении ими расчетов, за исключением ряда случаев.

На обязательное применение ККТ переводятся, в том числе, организации и ИП, которые ранее были освобождены от этого. При этом обновленный порядок применения ККТ не отменяет обязанности вести кассовую книгу. Соответственно, кассовая книга в обязательном порядке ведется юридическими лицами и при применении онлайн-кассы.

Подробнее: http://buh.ru/news/uchet_nalogi/57149/

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