The law provides for a phased transition to a new procedure for applying CCP:

• from July 15, 2016 — voluntary transition to online cash desks;
• from February 1, 2017 - registration of cash registers only according to the new procedure;
• from July 1, 2017 - the old order ceases to be valid;
• from July 1, 2018 - a mandatory transition to a new order for enterprises providing services, owners of vending machines, as well as small businesses on a patent and UTII, which now have the right not to apply CRE.

Basic concepts

In the new edition of Federal Law No. 54-FZ, cash register equipment is defined as "electronic computing machines, other computer devices and their complexes that ensure the recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through a fiscal data operator and printing fiscal documents on paper in accordance with the rules established by law Russian Federation on the application of control cash register» ().

Thus, the very concept of CCP began to be defined differently. With the changes that have come into force, CCPs have begun to consider devices that necessarily have a fiscal drive, transmit information to the tax authorities on all calculations that were made with their help.

The fiscal drive, in turn, is a “software-hardware encryption (cryptographic) means of protecting fiscal data in a sealed case, containing keys of a fiscal attribute, providing the possibility of generating fiscal signs, recording fiscal data in an uncorrectable form (with fiscal signs), their non-volatile long-term storage , verification of fiscal signs, decryption and authentication of fiscal documents confirming the fact that the operator of fiscal data received fiscal documents transmitted by cash registers, sent to cash registers by the operator of fiscal data, as well as providing the ability to encrypt fiscal documents in order to ensure the confidentiality of information transmitted operator of fiscal data "(). In fact, the fiscal drive is an analogue of the ECLZ familiar to all, its purpose is to encrypt information from checks.

Since the so-called fiscal data operators (OFD) will become intermediaries between online cash desks and the Federal Tax Service, it is worthwhile to disclose this concept. According to Federal Law No. 54-FZ, a fiscal data operator is an organization established in accordance with the legislation of the Russian Federation and located on the territory of the Russian Federation, which has received permission to process fiscal data in accordance with the legislation of the Russian Federation on the use of cash registers.

Data exchange will take place according to the established protocols and within the framework of the concluded agreement between the company or individual entrepreneur and OFD. It is worth noting that the law establishes certain requirements for such operators in . Entrepreneurs have the right to independently choose OFD. The terms for concluding an agreement are not provided for by law, however, without such an agreement, a new CCP will not be registered. Until February 1, 2017, a voluntary procedure for concluding agreements with OFDs is provided.

Who and when should use online cash registers

• organizations and individual entrepreneurs carrying out certain types of activities and providing services

The new edition lists the types of activities and services, carrying out and providing which organizations and individual entrepreneurs can make settlements without the use of CCP (however, in fact, these categories previously belonged to those who did not need to use CCP):

• sale of newspapers and magazines, as well as related products in newspaper and magazine kiosks (mandatory condition: the share of the sale of newspapers and magazines in the turnover is at least 50% of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation; accounting for trade proceeds from the sale of newspapers and magazines and from the sale of related products is conducted separately);
• sale of securities;
• sale by driver or conductor in the cabin vehicle travel documents (tickets) and coupons for travel to public transport;
• providing meals to students and employees of educational organizations implementing basic general education programs during training sessions;
• trade in retail markets, fairs, exhibition complexes;
• peddling trade in food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) in passenger cars trains, from handcarts, bicycles, baskets, trays;
• trade in kiosks with ice cream, soft drinks on tap;
• trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
• repair and coloring of footwear;
• production and repair of metal haberdashery and keys;
• supervision and care of children, the sick, the elderly and the disabled;
• realization by the manufacturer of products of national art crafts;
• plowing gardens and sawing firewood;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• renting (renting) of residential premises belonging to this individual entrepreneur on the right of ownership by an individual entrepreneur.

• organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas

According to, organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the state authority of a constituent entity of the Russian Federation, have the right not to use cash register equipment, subject to issuance to the buyer by his requirement of a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer. This document must include the title of the document, serial number, the details established by paragraphs 4-12 of paragraph 1 of Art. 4.7 of Law No. 54-FZ, and the signature of the person who issued it.

• Individual entrepreneurs on UTII, organizations and individual entrepreneurs in the field of services to the population, subject to the issuance of strict reporting forms by them

In its Letter No. 03-11-10/38206 dated June 30, 2016, the Ministry of Finance provides comments on those categories of businesses that, prior to the amendments to the law dated May 22, 2003 No. 54-FZ, used strict reporting forms (SRF) - UTII payers and those who provide services to the public.

Until July 1, 2018, organizations and individual entrepreneurs in the public services sector, subject to the issuance of a BSO in the manner established by Federal Law No. 54-FZ, have the right not to apply CRE. Thus, the time until July 1, 2018 is a transitional period, when the above categories retain the right not to apply the CCP, but after this period (from July 1, 2018) they will have such an obligation.

• Individual entrepreneurs applying the patent system of taxation, as well as organizations and individual entrepreneurs that are UTII taxpayers for certain types of activities

It is also worth paying attention to introducing some clarifications.

Individual entrepreneurs who are taxpayers applying the patent system of taxation, as well as organizations and individual entrepreneurs who are taxpayers of UTII for certain types of activities, when carrying out types entrepreneurial activity, established, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers, subject to the issuance of a document at the request of the buyer (sales receipt, receipt or other document confirming the acceptance Money for the relevant goods (work, service) in the manner prescribed by Federal Law No. 54-FZ of May 22, 2003 (as amended until the date of entry into force of Law No. 290-FZ), until July 1, 2018.

• UTII payers selling alcohol

According to UTII payers who sell alcohol, with the exception of beer, cider, poire and mead, are required to apply CCP.

Summary

For the category of organizations and individual entrepreneurs who, before the changes made in July 2016 to Federal Law No. 54-FZ, could not apply CCP, such an obligation appears from July 1, 2018. These are organizations: providing services to the population using BSO; UTII payers subject to certain conditions; all other organizations that previously could not apply CCP.

Everyone who needed to use cash registers before should switch to online cash registers already from July 1, 2017.

Online cash desks: transition procedure

Yulia Busygina, head of accounting training and host of the webinar "", talks about the phased transition to online cash registers:

Penalties for violations

Type of violation	The amount of the fine for officials	The amount of the fine for organizations and individual entrepreneurs
Non-use of CCP	From ¼ to ½ of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles.	From ¾ to 1 amount of the settlement amount carried out using cash and (or) electronic means of payment without the use of cash register equipment, but not less than 30,000 rubles.
Repeated non-use of cash registers, the amount of settlements carried out without cash registers amounted to 1 million rubles.	Disqualification for a period of 1 to 2 years.	Administrative suspension of activities for up to 90 days.
Failure to send a cashier's check or BSO to the buyer in electronic form when using cash register equipment or failure to transfer the specified documents on paper to the buyer at his request	Warning or imposition of a fine in the amount of 2000 rubles.	Warning or imposition of a fine in the amount of 10,000 rubles.
The use of a CCP that does not meet the requirements, or the use of a CCP in violation of established by law on the application of the CCP of the procedure for registering the CCP, the procedure, terms and conditions for its re-registration, the procedure and conditions for its application	Warning or imposition of an administrative fine in the amount of 1,500 to 3,000 rubles.	Warning or imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Last year, federal legislation stipulated that business entities engaged in cash sales of works, goods, services must switch to the use of new cash registers. Since 2017, the online cash desk, who should switch to a new CCP, is primarily simplified, subjects on a general taxation regime. Other enterprises and individual entrepreneurs can also establish it on a voluntary basis.

Online cash desk is control apparatus, containing a fiscal drive, as well as having access to the Internet. Each sale transaction recorded with the help of them is transmitted via communication means to a special server of the FD operator, which stores it and provides this data to the tax authorities.

The CCA must have a serial number on the case, it must have a device for printing a receipt and have a clock that reflects real time.

The main purpose of the introduction of online cash registers is an attempt by the tax authorities to bring sales out of the shadows in order to record them for tax purposes.

Before registering such a cash register, business entities must first draw up an agreement with the FD operating company. The online checkout must include a QR code. It must also include a number of mandatory details that are listed in the law. In addition, the use of an online cash register implies the possibility for the buyer to receive an electronic version of the check.

Attention! Previously operating KSA did not have such a function. Therefore, their registration has been completed since February 01, 2017, and from July 01 they will no longer be applied at all. It is allowed to re-equip previously existing cash desks with special means of communication, but this must be formalized.

Who should use online cash registers from 2017

Online cash desks from 2017, a new law establishes a transitional period from February 01 to July 01, when they can act as new cash registers, as well as old ones. However, it is no longer possible to register, including changing the ECLZ since February.

The category of entities for which online cash desks will become mandatory, first of all, includes organizations and individual entrepreneurs that apply the general and simplified taxation regime. They are required to record their income for tax purposes.

The same group included alcohol sellers, for whom the use cash register was previously mandatory. Now, an online cash register for individual entrepreneurs selling beer and other types of alcohol is mandatory from March 31, 2017, and this requirement even applies to money changers and patents.

Online cash desks for individual entrepreneurs on UTII and firms on the same regime, as well as entities using PSN, will become necessary for use from July 01, 2018. Currently, they can still carry out their business activities without the use of CCA. This relief is given due to the fact that this category of income is taken into account not actual, but potential and imputed.

But in about a year, these companies and individual entrepreneurs will also have to work at online cash desks. Since the BSOs used by him will also need to be issued only through the online cashier.

Attention! The law on online cash registers provides for a list of persons who will be exempted from the use of such devices. This includes entities working in hard-to-reach places where there is no possibility to connect to the Internet. described in detail here.

In what case can you not use online cash registers?

The law establishes that at present, sellers in non-equipped markets that trade from vehicles, repair shoes, kiosks with periodicals, and landlords who rent out their living quarters are currently exempt from the use of online cash desks.

Read also:

The use of online devices is necessary only for cash payments. If a company makes non-cash transfers through its bank account and does not conduct direct cash settlements, then it may not purchase an online cash desk.

Also exempt from the use of this equipment are credit institutions, firms participating in the securities market, companies engaged in catering in schools, kindergartens and other educational institutions.

May not use online checkout religious organizations, sellers of handicrafts, postage stamps, etc.

Attention! Economic entities in places where there is no connection may also not use this equipment. But all these territories are defined at the legislative level and included in a single list.

Benefits when using new cash registers

There is a bill according to which, from 2018, an economic entity using UTII or PSN will be entitled to a deduction for the purchase of an online cash register in the amount of 18,000 rubles when determining the amount of the mandatory payment. The deduction will be given for each device.

They will be able to use it only in relation to cash registers registered since 2018.

This document assumes the possibility of transferring the deduction amounts to the following periods, if it is impossible to use it in this period. At the same time, this right will be given once, and the change of regime will not allow receiving such a deduction for both UTII and PSN.

Features of using online cash registers for online stores

One of the goals of introducing online cash desks was to control the work of online stores. Many entrepreneurs did not register such sites, which means that it was difficult to fully track all purchases, and, accordingly, income.

Amendments to the law on the use of cash registers oblige the use of a cash register for each sale of goods. This means that an online cash register for an online store should not only be used, but should issue a receipt to the buyer at each payment. Only one exception is allowed from this - when payment for the goods is received non-cash directly to the settlement bank account of the company or entrepreneur.

The obligation to use an online cash register and send a check to the buyer also applies to payments using bank cards, as well as electronic money Webmoney, Yandex-Money, etc.

Attention! The cash desk, which will work in conjunction with the online store, should not print paper receipts, but immediately, at the time of the payment transaction, send the buyer an electronic receipt. As of mid-April 2017, only one cash register of this kind, ATOL 42 FS, was included in the register of permitted cash registers.

Attention! In the case when the store has a courier delivery, it is also necessary to have a portable cash desk in order to knock out a check at the time the goods are transferred to the buyer.

Features of the use of new cash registers in the sale of alcohol

The new law established a gradual transition to online cash registers. Thus, the start of the mass use of such devices was scheduled for July 1, 2017, and their use by “beneficiaries” was to begin on July 1, 2018.

However, for all entities that trade in alcoholic products (including low-alcohol products), it is necessary to use new devices from March 31, 2017. This is established by amendments to the law on the circulation of alcoholic products.

According to him, such goods include: vodka, cognac, wines and wine drinks, beer and low-alcohol drinks based on it.

In addition, all firms and entrepreneurs are required to use new cash desks for the sale of alcohol, regardless of how it is sold. At the same time, there is no mention of taxation systems in the law, which means that even entrepreneurs on UTII and a patent need to use an online cash register.

In this part, the law conflicts with the law on the use of cash registers. The latter, as you know, allows those who are on UTII and a patent not to use the cash desk until mid-2018. Experts believe that the "alcohol law", as a more special one, in this case prevails over the "cash law", more general. Official comments on this subject have not yet been published.

Sales data must be transferred to the tax office online, so the Internet is required for the cash register to work. Any will do: leased line, Wi-Fi, Mobile Internet- There are no legal requirements. The main thing is that the connection works stably.

Step 2

Choose an online checkout

Cash desks differ in power, size and functionality. Different models are suitable for a courier and fast food with a large flow of visitors - start from the characteristics of your business.

You can buy or rent a cash register - the law allows both options. Sberbank sells and leases smart terminals. If you have a seasonal business or you just opened your own business and are not ready to invest a lot of money at once, start with rent - from 1200 rubles per month. If the business is stable and year-round, it is worth investing in the purchase of a cash register.

Step 3

Buy a fiscal drive

A fiscal drive (FN) must be installed inside the cash register - a chip that collects and stores data on all transactions, and also assigns a mandatory unique attribute to checks - a fiscal sign. Cash desks can be sold both together with FN and separately.

Fiscal accumulators are issued for a period of:

• for 13 or 15 months - they are suitable for entrepreneurs on common system taxation
• for 36 months - for those who work on special tax regimes.

Step 4

Conclude an agreement with OFD

Fiscal data operator (FDO) is an intermediary that collects and processes business fiscal data and transfers them to the Federal Tax Service. By law, only a company that has received a tax permit can work as an OFD.

All entrepreneurs must conclude an agreement with the OFD and transfer information to the Federal Tax Service only through it. Sberbank cooperates with "". It is the largest fiscal data operator in Russia. The OFD Platform not only transfers cash desk data to the tax office and allows you to work with marked goods, but also gives entrepreneurs the opportunity to analyze business performance through Personal Area.

Step 5

Register an online cash desk and FN in the tax

The cash register and the fiscal drive must be registered with the tax office. Keep all documents for equipment and services - they will come in handy when you fill out an application for registration.

To register a cash desk at the tax office, you can send documents by mail, come to the office in person or apply online through your personal account on the website of the Federal Tax Service.

How to report to government agencies online

To "communicate" with the Federal Tax Service online, you need a qualified electronic signature -. This is an analogue of your signature: it can be used to certify electronic documents. CEP allows you to interact with government agencies remotely: correspond with the tax, the Federal Customs Service and other authorities, regularly send reports to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS and Rosstat. To transfer data to all government agencies through one program, you need to install an electronic document management system (EDM).

For remote communication with officials and business partners, Sberbank offers a system. Built into it electronic document management, reporting and document designer - this way you reduce the time for preparing and submitting reports, do not make mistakes in templates and spend less paper.

What's Next: How to Automate Your Business

When the business grows, some of the processes can be automated and managed through a single service. Sberbank has this "". It has built-in programs for accounting and organizing the workplace of a cashier, monitoring all sales channels, there is integration with 1C: Accounting, mailing lists, telephony and other services.

The main thing

Since 2019, 54-FZ applies to almost every business. To legally trade or provide services, you need to connect an online cash desk.

2

Determine how much you are willing to spend at a time: if the business is stable, buy your own cash desk; if you are just starting or work seasonally, rent a cash register.

With

Determine what fiscal drive is needed for the business. Buy a FN and install it in the cash register - the easiest way is to take the “cash desk + fiscal drive” kit.

On July 15, 2016, amendments to Law No. 54-FZ of May 22, 2003 came into force, according to which most companies and individual entrepreneurs switched from 2017 to new cash registers - online cash registers.

What is an online checkout

Online cash desk is a device with Internet access, outwardly resembling a conventional cash register, in which two processes take place simultaneously - the formation of a cash receipt and the transfer of information about the sale to the tax authority through a fiscal data operator (OFD).

Who can work without a cash register online

Individual entrepreneurs and LLCs can work without an online cash desk before July 1, 2019 in the following cases:

1. UTII or PSN is applied for all types of activities, except retail and catering services. After July 1, 2019, the use of the online cash register is mandatory.
2. Services are provided to individuals and BSOs are issued during settlements (regardless of the chosen taxation system, except for catering services). From July 1, 2019, you will have to purchase a device to generate a BSO in electronic form.
3. Sales are carried out through a vending machine, on any taxation system (only for individual entrepreneurs without employees). Organizations running a vending business, regardless of the availability of employees, are required to switch to online cash desks by July 2018.
4. Individual entrepreneurs and organizations on (), providing catering services or conducting retail trade, but not having employees.

Note: if an individual entrepreneur or an organization, when providing catering services or conducting retail trade, concludes an employment contract with an employee, within 30 days from its conclusion, it is necessary to switch to a new settlement procedure (online cash desks).

note that if payment for services occurs online through the website of the company (shop), except for payment by bank card directly on the website of the store, then from July 1, 2018 you need to connect a cash register for payments on the Internet (the buyer receives a check by e-mail).

Note: when making remote settlements using electronic means of payment (payment by payment orders to a settlement account, using a client-bank, etc.) between business entities (IP-IP, organization-organization, IP-organization), the use of CCP is not necessary. The main conditions for exemption from the use of an online cash desk in this case are the use of electronic means of payment without presenting them, as well as the purchase of goods for use in entrepreneurial activities.

note that if payment by payment orders (bank transfer) is made by an individual, then the use of an online cash desk by the seller in this case necessarily. This is directly stated in the Letter of the Ministry of Finance of the Russian Federation dated April 28, 2017 No. 03-01-15 / 26324.

For organizations and individual entrepreneurs, including pharmacy kiosks, which are located in hard-to-reach, rural areas (their status is determined in the order of the relevant entity), there is an exemption from the use of online cash registers, subject to the issuance of a document confirming payment to the buyer.

Despite the fact that the obligation to use online cash desks will affect many businessmen, a list of activities has also been defined for which cash registers, for any taxation system, can not be used.

List of activities exempted from the mandatory use of online cash desks

• Sale of newspapers and magazines (related products) in newspaper and magazine kiosks.
• Sale of securities.
• Sale by the driver or the conductor in the cabin of the vehicle of travel documents (tickets) and coupons for travel in public transport.
• Providing meals to students and employees of educational organizations implementing basic general education programs during training sessions.
• Trade in markets, fairs, exhibition complexes, and other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, mobile shops, auto shops, vans, container-type premises and other trading places, open counters inside covered market premises in the sale of non-food products.
• Paddling trade in food and non-food products (with the exception of technically complex goods and food products that require certain conditions of storage and sale) in passenger cars of trains, from handcarts, bicycles, baskets, trays (including frames protected from atmospheric precipitation, covered with a polymer film , canvas, tarpaulin). sale in kiosks of ice cream, soft drinks on tap.
• Trade from tank trucks with kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and gourds; acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones.
• Repair and coloring of footwear.
• Manufacture and repair of metal haberdashery and keys.
• Looking after and caring for children, the sick, the elderly and the disabled.
• Realization by the manufacturer of products of folk art crafts.
• Plowing gardens and sawing firewood.
• Porter services at railway stations, bus stations, air terminals, airports, sea and river ports.
• Leasing (renting) of residential premises belonging to this individual entrepreneur on the right of ownership by an individual entrepreneur.

Who and when should connect the online cash register

The timing and procedure for switching to online cash desks depend on the applicable taxation system.

The process of transition to the use of online cash registers can be conditionally divided into three stages:

1. We buy an online cash register

Before buying an online cash register, make sure that the selected model is in the state register of cash registers approved by the Federal Tax Service. You can buy an online cash register in the same specialized stores where you previously purchased old cash registers.

In addition, the online cash desk model that you plan to register with the Federal Tax Service and subsequently use in business activities must comply with the established requirements.

List of mandatory requirements for online cash registers in 2018

In accordance with Article 4 of the Federal Law No. 54 dated 05/22/2003 (as amended on 07/15/2016), a new cash register must:

• Have a case with an assigned serial number.
• Have a built-in real-time clock and a device for printing fiscal data inside the case.
• Check the check number of the registration number of the cash register to check the correctness of the registration number entered by the user in the cash register.
• Ensure the receipt of information on the settlement amount from the device that transmits the order to the credit institution.
• Contain a fiscal drive inside the case (allow such a drive to be installed).
• Transfer fiscal data to the fiscal drive inside the case.
• Generate fiscal documents in electronic form.
• Do not allow the formation (printing) of a receipt (SRF), correction cash receipt (correction SRF), with more than one settlement attribute.
• Transfer fiscal data to any OFD.
• Provide printing of fiscal documents.
• Provide the ability to print on a cash receipt (SRF) a two-dimensional bar code (QR code with a size of at least 20 x 20 mm) in a separate dedicated area of ​​a cash receipt or SRF.
• Accept from technical means OFD confirmation of the operator, including in encrypted form.
• Inform about the lack of confirmation of the operator, as well as about malfunctions in the operation of the CCP.
• Provide for the inspector of the tax authority the ability to print the fiscal document "report on the current state of settlements" at any time.
• Provide the ability to search for any fiscal document recorded in the fiscal drive by its number and print it on paper.
• Execute communication protocols.

2. We conclude an agreement with OFD and connect an online cash desk

The duties of the OFD include receiving, processing, storing and transmitting information about the settlements (sales) made to the tax authority, as well as maintaining the confidentiality of this process.

When choosing an OFD, you should pay attention to the terms of the contract and its cost. In addition to the responsibilities listed above, you may be offered Additional services, for example, such as the ability to register, re-register and deregister the cash register online.

An approved list of fiscal data operators is posted on the official website of the Federal Tax Service.

To conclude an agreement, you can leave an application on the website of the selected OFD or connect immediately on the website, accepting the terms of the public offer agreement. The connection of the online cash register occurs after adding information about the OFD to the settings of the device.

3. We register an online cash desk with the Federal Tax Service

To register an online cash register with the tax authority, we proceed as follows:

Step 1. We submit an application for registration of CCP

Registration of an online cash desk occurs on the basis of a statement of compliance with the CCP model, which individual entrepreneurs and companies can submit in one of the following ways:

• Fill out an application for registering a cash desk in paper form and submit it to any territorial tax authority.
• Fill out the application electronically, through the personal account of the online cash desk (becomes available after the conclusion of an agreement with the OFD).
• Submit an application through the OFD (the procedure and conditions are determined by the relevant operator).

Additionally, you will need to attach copies of the conclusions (extracts from the conclusions) confirming the compliance of the CCP model with the established requirements, information about which is indicated in the application. The Federal Tax Service has the right to request additional documents at its discretion.

Step 2. We generate a registration report

After submitting an application, the Federal Tax Service is obliged to inform you of the registration number of the CCP, no later than one business day following the day it was accepted.

After receiving the number, write it down in the fiscal drive. In addition, information is added to the drive:

• Name of LLC or full name of the entrepreneur.
• Information about the cash register.
• Other information on the basis of which the registration report will be generated.

The prepared report must be submitted to the controllers of the Federal Tax Service. The transfer methods are similar to those indicated in step 1. The deadline for sending the report is no later than one business day following the day of receipt of the CCP registration number from the tax office.

Step 3. We complete the registration of the online cash register

Within 5 working days from the date of filing the application, the tax office enters information about the cash register into the registration card and the register. The date of card formation will be the date of registration of the online cash register.

The cash register registration card is sent to the applicant in electronic form (to the personal account, through the OFD operator), within 5 working days from the date of registration of the device.

The cost of new cash registers

Estimated calculation of the cost of switching to online cash desks:

Online checkout reporting

In the process of using online cash desks, the following documents are issued:

1. Registration report - is generated in the personal account of the cash register, after receiving the registration number of the cash register from the Federal Tax Service.
2. Report on changes in registration parameters - is generated through the personal account of the CCP, in the event that a cash register is re-registered due to the installation of a new fiscal drive.
3. Report on the opening of the shift - is prepared by the cashier-operator every day, before accepting payment from the first buyer. The report is generated in the personal account of the CCP and automatically sent to the OFD. After receiving a positive confirmation, you can start working.
4. Cash receipt (BSO). Two options for issuing are allowed - in electronic form or in paper form. An electronic check (SSO) is not printed, but sent to the buyer to the subscriber's number or e-mail of the buyer, provided that such information is provided to him before the moment of settlement.
5. Correction Cashier's Check (Correction SRF) - is generated to correct a previously performed operation (applicable only for the current shift, yesterday's data cannot be corrected).
6. Shift closing report - prepared by the cashier at the end of the shift, similar to the opening report.
7. Report on the closing of the fiscal accumulator - is generated through the personal account of the CCP, in the event that a cash register is re-registered or deregistered.
8. Report on the current status of settlements - used to check whether all fiscal data has been transferred to the OFD.

Note, The Ministry of Finance, in letter No. 03-01-15/54413 dated September 16, 2016, explained that companies and entrepreneurs who switched to online cash registers have the right not to use primary cash documents.

List of primary cash documents that you can refuse

• KM-1 (act on the translation of readings and registration of meters).
• KM-2 (act of taking meter readings).
• KM-3 (act on the return of money).
• KM-4 (magazine of the cashier-operator).
• KM-5 (logbook for registering the readings of cash and control counters of KKM, without a cashier-operator).
• KM-6 (reference report of the cashier-operator).
• KM-7 (information about the readings of KKM counters).
• KM-8 (call log of technical specialists).
• KM-9 (act on checking the cash register).

Re-registration of online cash desk

Re-registration of a CCP may be required in the following cases:

• Replacement of the fiscal drive.
• Changing the information contained in the register and the registration card of the cash desk (change of the address of the CCP installation, change of the full name of the entrepreneur or company name, change of OFD).

The procedure for re-registration of the online cash desk

1. We fill out an application for re-registration and submit it to the Federal Tax Service (to any tax office in paper form, through the personal account of the CCP, or through the OFD). If the re-registration is related to the replacement of the fiscal accumulator, additionally provide a report on the closing of the fiscal accumulator and a report on changing the registration parameters of the cash register.
2. We receive a new card on registration of cash registers. The term for the formation of the FTS card is 5 business days from the date of submission of the application for re-registration. After another 5 working days, you will be sent an up-to-date card through the KKT office or OFD (if desired, you can request a paper copy from the tax office).

Deregistration of the online cash register

Deregistration of an online cash register can occur for two reasons: on the basis of an application from the user or by decision of the tax authority.

Grounds for deregistration of cash registers at the request of the user:

• The cash register is defective.
• Cash register lost or stolen.
• CCP is transferred to another user.

Grounds for deregistration of cash registers by decision of the Federal Tax Service:

• Violations of the law have been identified.
• The validity period of the fiscal attribute key in the fiscal accumulator has expired.

The procedure for deregistration of the online cash register

1. We draw up an application for deregistration of the online cash register and within one working day from the date of occurrence of the circumstances in connection with which the withdrawal was required, we send it to the Federal Tax Service (to any tax office in paper form, through the CCP personal account, or through the OFD). If deregistration is not associated with loss (theft), you must additionally provide a report on the closure of the fiscal accumulator.
2. We receive a card on deregistration of CCP. The term for the formation of the FTS card is 5 working days from the date of application. After another 5 working days, you will be sent an up-to-date card through the KKT office or OFD (if desired, you can request a paper copy from the tax office).

Penalties for violations of the use of cash registers

Oversight correct use cash register equipment is carried out by employees of the Federal Tax Service, who are also entitled to issue fines.

Under the new 54-FZ "On the use of cash registers" almost all retail fell: in 2018 online cash registers put the majority of businessmen. And by July 1, 2019, almost everything should have been installed by CCP - even entrepreneurs on UTII and PSN.

To meet the new requirements, it is not enough just to buy the right equipment. Now the receipts must indicate the names of the goods, which means that you need a cash register program that can do this. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

Online cash desks. Last news

• Until 2021, only individual entrepreneurs who sell goods received a deferral own production, perform work or provide services and at the same time do not have employees on employment contracts.
• Couriers were exempted from using cash desks. Now it is enough to show the buyer a QR code, by which an electronic receipt is downloaded. You do not need to carry a cash register with you: it is allowed to use it remotely. Read detailed answers to questions about the new changes.
• The entrepreneur is obliged to beat cash receipt when payment is received from an individual to the settlement account of the organization.
• From January 1, 2019, new requirements for online cash registers apply. The format of fiscal data has changed: a new version FFD - 1.05. If the cash register was registered with FFD 1.0, it had to be re-registered. The VAT rate has also been changed: from January 1, 2019 - 20%. Now online cash registers must print checks indicating exactly this rate. Learn more about how to reconfigure the CCP >>
• After receiving an online payment, a check must be generated no later than the next business day.
• For non-cash payment, if the address Email or the buyer's phone number is unknown, you need to print the receipt and give it along with the goods.
• From July 1, 2019, you need to punch a check after payment individual through a bank.
• From July 1, 2019, you need to punch checks when offsetting an advance payment: you will need two cash documents - when receiving an advance payment and when transferring goods.
• If the entrepreneur ceases to operate and this is recorded in the Unified State Register of Legal Entities and the EGRIP, the cash desk is deregistered automatically.
• The concept of settlements has been expanded: now they include not only any movement of money in cash and by bank transfer, but also the offset of prepayment (for example, sales with gift cards).
• The procedure for actions in the event of a breakdown of the fiscal drive has been approved. Now we need to hand over the broken FN to the manufacturer for examination. If the breakdown occurred due to a manufacturing defect, it is made free of charge. Within five working days from the date of the breakdown, you must submit an application for registration (re-registration) of the cash register with a new drive or for deregistration. If data can be read from a broken FN, they must be transferred to the tax office within 60 days.
• Individual entrepreneurs on a patent and UTII payers were required to supply an online cash register by July 1, 2019.
• Postponement until July 1, 2021 received individual entrepreneurs who do not have employees and prisoners employment contracts, and who perform work / provide services / sell goods of their own production. If the entrepreneur hires workers, he must register a new cash desk within 30 days.
• The tax authorities can fine an entrepreneur up to 50% of the amount received during the period of trading without an online cash desk, but not less than 10,000 rubles. Companies face a fine of up to 100%, but not less than 30,000 rubles. From July 1, sanctions will also be introduced for the use of cash registers in fictitious settlements: organizations can be punished in the amount of up to 40,000 rubles, individual entrepreneurs - up to 10,000 rubles. There will also be fines for labeled goods incorrectly indicated on the receipt: up to 100,000 rubles can be recovered from companies, and up to 50,000 rubles from an entrepreneur. The same amounts will be fined if fiscal data is not submitted to the tax office on time.

Online cash desks began to be phased in in 2016, but since then the situation has changed more than once. Below are answers to the main questions about the application of new CCPs in 2020.

Watch the recording of our seminar, where Ivan Kirillin, head of the sales department of My Warehouse, spoke about latest changes in 54-FZ: how to choose a cash register taking into account the new requirements, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.

Who is affected by the new edition of 54-FZ

Who is required to use online cash registers in 2020?

Do you need online cash desks for UTII and a patent in 2020?

Online cash desks for UTII and a patent are needed from July 1, 2019. And catering and retail with hired employees are already using them - from July 1, 2018.

Are online cash desks applied under the simplified tax system in 2020?

Yes. Those who sell excisable goods, or are employed in the catering industry and have employees, have to use online cash registers since 2018. If you still do not do this - Those who do not have workers have received

Law on online cash registers: how to apply BSO (strict reporting forms)?

Until July 1, 2019, organizations and individual entrepreneurs providing services to the public could issue BSOs in paper form. An exception is made only for public catering. After this date, it was necessary to switch to an electronic format. BSOs are printed on a special CCP - an automated system for strict reporting forms. The requirements for checks and forms have changed - new details have been added, for example, it is necessary to indicate the serial number of the fiscal drive and the name of the OFD. All

Is it necessary to install cash registers in vending machines?

From July 1, 2018 vending machines should be equipped with CCP. You can use one checkout for all devices. If you are an individual entrepreneur without employees and trade using automatic machines, you are required to use cash registers from July 1, 2019.

Was it necessary to use online cash desks in catering in 2020?

About the new cash register equipment

How much will the online checkout cost?

The cost of a new CCP is, according to the Ministry of Finance, about 25,000 rubles. You can buy from us from 16500 rubles. All prices -

Will those who purchase a new CCP receive a tax deduction?

Do I need to contact the technical service center (TSC) to register a new type of cash register? Who maintains online checkouts?

How to set up MySklad to work with a new cash register?

We provide for setting up the work of My Warehouse with a new cash register. If you still have questions, our technical support is available around the clock and will help you figure it out.

Does the point of sale in MySklad work when the Internet is disconnected?

Yes. You will be able to punch checks, all completed sales are recorded in the system and the fiscal drive. After the connection is restored, the data will automatically be sent to the OFD.

Can I send a check to the buyer directly from My Warehouse? Including SMS?

Yes. To do this, the seller's interface in MySklad has fields for entering the buyer's contact information.

What to do with the return of goods in MyWarehouse under the new scheme?

MySklad transfers the returns to the fiscal registrar. The FR automatically sends this data to the OFD, and from there they go to the tax office.

How to work with goods without a barcode in MyWarehouse, for example, with bulk goods?

Barcodes are in no way related to the requirements of the 54-FZ law, they are used for convenient work with goods. MySklad supports search by name and work with weight goods.