On May 23, the State Duma in the third reading adopted amendments to Law 54-FZ on the use of cash registers. The document provides a deferral of the rule for the mandatory application of online cash registers until July 1, 2021 for individual entrepreneurs who do not have employees.
Individual entrepreneurs (regardless of the taxation system) who do not have employees with whom labor contracts have been concluded, when selling goods of their own production, performing work, providing services, have the right not to use cash registers until July 1, 2021.
In the event of the conclusion of an employment contract with an employee, the individual entrepreneurs are required to register the CCP within thirty calendar days from the date of the conclusion of such an employment contract.
This measure, in particular, can be extended to individual entrepreneurs engaged in custom-made shoes, shoe repair and other services, and to a lesser extent applies to retail operators, as running a retail business most often involves hired employees.
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