Hard-to-reach and remote areas. Who needs an online cash desk in hard-to-reach areas and settlements remote from communication networks? Business Benefits

Federal Law No. 54-FZ as amended. 07/03/2016 imposes different requirements for the use of cash registers in hard-to-reach areas and in areas remote from communication networks.

Areas remote from communication networks

These areas include settlements in which there is no stable Internet connection.

In territories remote from communication networks, Law No. 54-FZ obliges the use of cash registers, but allows not transferring fiscal data from cash desks to tax authorities through a fiscal data operator.

Please note that the used cash register in such areas it should be modernized, that is, contain a fiscal drive instead of ECLZ. The timing of the transition to a new type of cash register can be viewed in this table, recall that for most organizations in the Russian Federation this date is July 1, 2017.

When registering a new cash register in an area remote from communication networks, it is necessary to select an offline operating mode of the cash register, which does not provide for the transmission of OFD data. How to do this, read the special instructions. Thus, when making calculations, the fiscal drive will record all the data, but not transfer them to the operator.

Lists of territories remote from communication networks are approved by the subjects of the Russian Federation in accordance with certain criteria. In particular, the Ministry of Telecom and Mass Communications of the Russian Federation, that such areas may include territories with a population of no more than 10,000 people. For example, such areas have already been approved relating to the Amur Region, Astrakhan Region, Trans-Baikal Territory, Kirov Region, Komi Republic, Kurgan Region, Lipetsk Region, Perm Territory, Penza Region, Rostov Region, Tomsk Region, Yaroslavl Region, Chuvash Republic and Chukotka Autonomous county,

Remote and hard-to-reach areas

These are especially remote sparsely populated areas, often inaccessible to transport.

According to Law No. 54-FZ, organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas may not use cash registers (CREs), but at the request of the buyer they are required to issue him a document confirming the fact of the settlement. This document must contain the title, serial number, as well as the details specified in paragraphs 4-12 of clause 1 of Art. 4.7 of Law No. 54-FZ:

• date, time, place of settlement,
• name of the organization / full name of the entrepreneur,
• TIN of the seller,
• taxation system,
• sign of settlement (income/expense, return of income/expense),
• name of goods, works, services, quantity, unit price, cost, total amount,
• VAT rate/amount,
• form of payment (cash/card), amount of payment,
• position and name of the seller.

The lists of such settlements must be approved by the authorities of the constituent entities of the Russian Federation. Please note that the list cannot include cities, district centers and urban-type settlements.

Federal Law No. 54-FZ on cash registers defines different rules for the use of cash register equipment for areas remote from communication networks, as well as for remote and hard-to-reach areas.

Let us tell you what is the difference between the two terms and how it affects the obligation to apply CCP.

Territories remote from communication networks

These are settlements with a population of up to 10,000 people. This criterion is indicated by the Order of the Ministry of Communications and Mass Media No. 616 dated December 5, 2016, that is, the population is taken as the basis, and not the remoteness of the territory from large cities. Based on this criterion, the authorities compiled lists of settlements in each region. We have compiled them for your convenience.

In areas remote from communication networks, organizations and individual entrepreneurs are required to use CCP, but in an offline mode. In this mode, the cash desk does not send fiscal data to the tax office, but the FN remembers everything cash transactions. The tax authority has the right to demand that the data be read from the FN and submitted to the inspection when replacing the fiscal drive or deregistering the cash register.

Set up offline mode during checkout according to the instructions.

Hard-to-reach or remote areas

These are settlements where it is allowed not to use CCP at all. However, the seller is obliged to issue, at the request of the buyer, a document confirming the fact of settlement. The document may be handwritten, but according to it must contain the following information:

• Name and serial number of the document;
• Name of the organization or full name of the individual entrepreneur;
• taxpayer identification number (TIN);
• The system of taxation applied in the calculation;
• Settlement sign: income, expense or return of income;
• Name of product;
• The amount of the calculation;
• Form of payment: cash or payment by bank card;
• Position and full name of the person who made the calculation;
• Signature of the person who issued the document confirming the fact of the calculation.

Lists of settlements that can be traded without cash registers are approved by the authorities of the constituent entities of the Russian Federation; cities, regional centers, urban-type settlements () cannot appear on the lists. If the settlement is not on the list of hard-to-reach or remote areas, then CCP must be applied on a general basis in accordance with the requirements of the law.

Exception! Even in hard-to-reach areas, organizations and individual entrepreneurs who use an automatic device for settlements or trade in excisable goods are required to trade through an online cash desk (from 07/03/2016).

Excisable goods are alcohol, tobacco, fuel, motor oil and other goods listed in.

Automatic settlement devices are a device for settlement with a buyer (client) in automatic mode using cash registers without the participation of an authorized person of an organization or an individual entrepreneur (as amended on 07/03/2016). For example, these are payment terminals, vending machines and other devices that accept money without human intervention.

Individual entrepreneurs and enterprises that operate outside the city in a remote area may have access to a number of noteworthy preferences in terms of obligations to use online cash registers. Their content depends on where exactly the business entity is located - in a “hard-to-reach” or “remote from communication networks” area in terms of classification under Law No. 54-FZ.

Let's learn more about the special procedure for conducting settlements with buyers trade enterprises located within one or another type of territories with preferential terms application of cash registers, as well as where to look for a list of settlements exempted from online cash desks or where they can work offline - without transferring fiscal data to the OFD.

• "score" - trade point or place of provision of services/works;
• "hard-to-reach" - specified in paragraph 3 of Art. 2 of Law No. 54-FZ;
• "remote" - specified in paragraph 7 of Art. 2 of Law No. 54-FZ.

A “hard-to-reach” store has the right not to use cash registers at all

The provisions of paragraph 3 of Article 2 of Law No. 54-FZ (LINK) determine that individual entrepreneurs and legal entities that do business in a “remote” or “hard-to-reach” area have the right not to use cash registers:

3. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only settlement of a municipal district), urban-type settlements), indicated in the list of remote or hard-to-reach areas approved public authority of the subject Russian Federation, has the right not to use cash registers, subject to the issuance to the buyer (client) at his request of a document confirming the fact of the settlement between an organization or an individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.

The public authority of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this paragraph, as well as the changes made to the specified list.

The exact list of such settlements exempted from online cash desks is fixed in a regulatory act adopted at the level of a subject of the Russian Federation.

The areas where the CCP is not required to be applied may not include the territories:

• any cities;
• any district centers (except those that are the only settlements in their municipal district);
• any urban-type settlements.

Note that in article 2 of the law there is also paragraph 5, according to which the CCP has the right not to apply pharmacy organizations, which are located in feldsher and feldsher-obstetric stations in villages. In addition, separate divisions of medical organizations with licenses also have the right not to use online cash registers when carrying out activities in rural areas.

Despite the fact that a “hard-to-reach” store has the right not to use a cash register, instead of a cash receipt, it must issue to the buyer (client) at his request another document confirming the fact of payment for the goods (service). Such a document must contain the details specified in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ. The document must be issued in the manner specified in the Decree of the Government of Russia dated March 15, 2017 No. 296 (LINK).

Let's get acquainted with the requirements for a document replacing a cash receipt, and with the procedure for issuing it to the buyer in more detail.

The nuances of issuing a document replacing a check ("hard-to-reach" store)

A document issued by a “hard-to-reach” store (hereinafter referred to as a check) - replacing an online checkout check, must have the following details:

• name of the document, serial number (assigned from the beginning of the shift);
• date, time, settlement address;
• name of the economic entity (full name of IP), its TIN;
• information about the taxation system applied by the business entity;
• information about the operation in which a check was issued at the checkout of the store - the receipt or expenditure of funds;
• a list of goods for which payment is made by check (taking into account discounts, markups, indicating VAT, if it is applied by an economic entity, and highlighting goods that are exempt from VAT);
• the final amount of the calculation (indicating VAT and with the allocation of the amount for goods that are not subject to VAT);
• information about the method of payment - in cash or by card (with the allocation of amounts accepted in cash and by card);
• Name and position of the seller.

The check must be signed by the seller.

Technically, a check can be generated using:

• CCP of the old sample (configured to print checks with the above details);
• receipt printer.

Theoretically, each check can also be printed on a computer or even written out manually (however, both are extremely slow procedures, and therefore it is better to ensure the formation of checks using these automatic devices).

In accordance with Decree No. 296, a "hard-to-reach" check is applied in the following order:

1. The seller prints out (fills out) the document, signs it, transfers it to the buyer at the moment of accepting funds from him (carrying out payment by card).

At the same time, one should use technical means, allowing you to simultaneously generate a check in 2 copies, or in one, but with a tear-off part - by analogy with a strict accountability form. In the second case, the detachable part, like the main part, must contain all the details specified above. One of the copies of the check or the tear-off part is transferred to the buyer.

The sequence numbers assigned to each check should not be repeated (except for the situation when the number is applied to a copy or tear-off part of the check - it must exactly match the number of the original check or its main part).

1. At the end of the shift, the seller transfers the saved copies (main parts) of the checks to the employee responsible for maintaining the document register (compiled in free form) - to register the saved documents in this journal.

It is a completely working scheme - when the seller himself is responsible for keeping the journal - in this case, information on checks is not transferred to anyone.

In the register of documents, information on checks is given in the sequence corresponding to the order in which each check is issued.

The magazine must be stitched, numbered. The head of the company or individual entrepreneur must certify this journal (and put a seal on it, if it is used).

If there were no purchases in the store during the day, then no information is entered into the journal.

The journal also records information on incorrectly drawn up checks. Such a check, first of all, must be withdrawn from circulation (it cannot be issued to the buyer or used in any other way), crossed out and handed over to the employee responsible for keeping a record of checks. At the same time, the serial number is retained behind the check, despite the fact that it is considered incorrect and cannot be used.

The head of the company must conclude with the employee responsible for issuing checks - that is, with the seller, and with the person who fills out the register (in principle, this can be, as we noted above, the same employee) a separate agreement on liability.

The seller and the employee who keeps records of checks and the journal, of course, can be the head of the company and the individual entrepreneur. In this case, there is no need to draw up any permits.

Copies of checks (tear-off parts) must be kept in a secure place - in a safe or in a locked room for at least 5 years. Then they are destroyed in accordance with the decision of the commission, which is appointed by the head - if not he himself is responsible for issuing and accounting for checks.

Where to find a list of settlements exempted from online cash registers

Lists of "hard-to-reach" settlements exempted from online cash desks, as a rule, are published on the official websites of the executive authorities of the constituent entities of the Russian Federation or municipalities.

"Hard-to-reach" settlements should be fundamentally distinguished with those settlements that are located in areas "remote from communication networks"(Clause 7, Article 2 of Law No. 54-FZ). In "remote" areas for sellers, there is a slightly different privilege - the ability to use online cash registers offline without data transfer.

Let's get acquainted with the features of this application of CCP in more detail.

“Remote from communication networks” store uses an online cash register in offline mode - without data transfer to OFD

So, in accordance with paragraph 7 of Article 2 of Law No. 54-FZ, in “remote” settlements that meet the criteria defined by law, you can use CRE in a mode that does not provide for data transfer to OFD via the Internet:

7. In areas remote from communication networks, determined in accordance with the "criteria" established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks , approved by the state authority of the constituent entity of the Russian Federation, as well as on the territories of military facilities, facilities of bodies federal service security, state protection agencies, foreign intelligence agencies users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator.

The state authority of the subject of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.

What does it mean?

The most important thing is that you need to use, despite the "offline" mode of using cash registers, namely the online cash register. That is, a device that has, which is registered (removed from registration, replaced) with the Federal Tax Service in the manner prescribed by law.

The "no data transfer" mode allows you to use the online cash register without connecting to the server and, as a result, not to pay OFD about 3,000 rubles per year per contract, but this is at the discretion of the CCP user. No need to transfer to buyers cash receipts in electronic form - it is enough to give paper in hand.

As we noted above, a settlement to be classified as “remote” must meet a number of legislative criteria - let's get acquainted with them in more detail.

What are the criteria for "remote" points

The main document that reflects the criteria in question is the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 (LINK). In fact, this is the only criterion - population not exceeding 10 thousand people. But the appearance of others is not ruled out - by analogy with those defined in the federal law for "hard-to-reach" settlements.

Lists of "remote" settlements are also published in a fairly decentralized manner, if we talk about the official websites of the authorities. Therefore, one has to look for such information on alternative sites: for example, or the private site indicated above, which also contains a list of "remote" settlements.

At the same time, it should be borne in mind that if the region has not adopted regulations establishing lists of “remote” settlements, then it is considered that there are no such points in the region (letter of the Federal Tax Service of Russia dated January 27, 2017 No. ED-4-20 /1435 - LINK).

In any case, to clarify the data, it is useful to contact the local branch of the Federal Tax Service - perhaps they will tell you about the announced changes in regional regulations that define the lists of "hard-to-reach" or "remote" areas.

The fact that, when trading in a “remote” area, an economic entity has the right to use CRE without transferring data to the OFD, means not only savings on the Operator’s services, but also the presence of a number of additional obligations of the economic entity in terms of registration actions performed when using CRE.

It should be noted that, taking into account the content of such actions, savings on OFD services will not be obvious in all cases.

Features registration of "remote" online cash registers

When working with a “remote” online cash register that operates offline (without concluding an agreement with OFD), the user, as in the scenario using the online cash register in normal mode, must register it (and the fiscal drive) with the Federal Tax Service, and also remove CCP from registration in cases provided for by law.

When using the cash desk in the usual mode, all registration actions are performed online - through Personal Area FTS (or with the assistance of OFD). But if the CCP is used in the mode without data transmission, then the user needs to:

1. In order to register an online cash register with the Federal Tax Service (as a condition for the start of its legal use), send to the Tax Service at the place of registration of an economic entity an application for registering a cash register on paper - in the form approved in Appendix No. 1 to Order No. MMV dated 05.29.2017 of the Federal Tax Service -7-20/ [email protected](LINK).

At the same time, the statement reflects the fact that the CCP will be used in the mode without data transmission.

If there is an actual possibility of gaining access to the Personal Account (as an option, if the store owner is located in a locality where the Internet is available), you can also register an online cash desk through the Personal Account of the Federal Tax Service. The online application must also indicate that the cash desk will be used in the mode without data transfer to OFD.

1. If it is necessary to re-register a CRE due to the replacement of a fiscal drive (or), take the online cash register together with the drive to the Federal Tax Service, remove it there and submit it for reading fiscal data. The cash desk is transferred to the specialists of the Federal Tax Service along with an application for re-registration (de-registration) of the online cash desk.

Fiscal data are read by the FTS specialists using a special USB adapter (letter of the Federal Tax Service of Russia dated February 16, 2018 No. AS-4-20/ [email protected]- LINK).

Thus, the user, objectively, may need to repeatedly visit the Federal Tax Service for various purposes. This will take time and it may be more profitable - despite the existence of legal grounds for using CRE without data transfer, nevertheless conclude an agreement with OFD if there is an actual technical possibility to do this. The “drawdown” in sales due to the time spent on visits to the Federal Tax Service can be much higher than the cost of OFD services.

Even if the cash desk is used in a settlement with a population of less than 10 thousand people, then the Internet is most likely there in some form - at least mobile. It is quite enough to service an online cash register, which does not consume a lot of traffic.

Summary

The provisions of Law No. 54-FZ define 2 types of preferences for business entities that make settlements with individuals(and in general they are required to use an online cash register with data transfer to the OFD):

1. Legal refusal to use the online cash register- in territories recognized as "hard-to-reach" in accordance with paragraph 3 of Article 2 of Law No. 54-FZ.

Instead of an online checkout receipt, the store must issue to the buyer a substantially similar document containing details that are very close to those reflected in the receipt printed on the cash register.

1. Legal refusal to conclude an agreement with OFD- that is, the possibility of using CCP in a mode that does not provide for data transmission in territories recognized as "remote from communication networks" - in accordance with paragraph 7 of Article 2 of Law No. 54-FZ.

At the same time, the cash desk must have a full-fledged fiscal drive, it must be in the prescribed manner (permissibly - using paper documents) (re-register, de-register).

Lists of settlements exempted from online cash desks (which are referred to as “hard-to-reach”), or those where online cash desks can work offline without transferring data to the OFD (which are referred to as “remote”), are determined at the level of regional authorities which issue separate normative acts for this purpose.

When in the context of 54-FZ it comes to remote and hard-to-reach areas, misunderstandings may arise. Therefore, we immediately designate two categories of organizations and individual entrepreneurs:

1. Organizations and individual entrepreneurs who need to use a cash register, but it is not necessary that it be connected to the Internet. Entrepreneurs call such online cash desks the term "" for areas remote from communication networks.

2. Organizations and entrepreneurs who, when making settlements, are not required to use CCP at all. It is about them that will be discussed below.

An exception for individual entrepreneurs and organizations for the installation of online cash registers is prescribed by 54-FZ itself, namely paragraph 3 of Art. 2: if an organization or an individual entrepreneur makes payments in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements), this organization or individual entrepreneur is not required to use an online cash desk.

The list of remote or hard-to-reach areas is approved by the state authority of each individual subject of the Russian Federation for the corresponding subject of the federation and is subject to mandatory publication on the official website of this body within five days from the date of its adoption or change of the corresponding list.

An organization or individual entrepreneur of this category, when making settlements with clients, at the request of the latter, must issue a document confirming the fact of the settlement. Such a document must contain a number of the following mandatory details:

Date, time and place (address) of the settlement (for settlements in buildings and premises - the address of the building and premises with a postal code, for settlements in vehicles - the name and number vehicle, address of the organization or address of registration of an individual entrepreneur);

Name of the organization or surname, name, patronymic (if any) of an individual entrepreneur;

User tax identification number;

The system of taxation applied in the calculation;

Settlement sign;

Name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, disbursements, their quantity, unit price including discounts and extra charges, cost including discounts and extra charges, indicating the VAT rate (except for cases making settlements by users who are not VAT taxpayers or exempted from fulfilling the duties of a VAT taxpayer, as well as making settlements for goods, works, services that are not subject to taxation (exempt from taxation) VAT);

The amount of the calculation with a separate indication of the rates and amounts of VAT at these rates (with the exception of cases of settlements by users who are not VAT taxpayers or exempt from fulfilling the obligations of a VAT taxpayer, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation ) VAT);

Form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash in cash and (or) electronic means of payment;

Position and surname of the person who made the settlement, filled out the strict reporting form and issued (transferred) it (with the exception of settlements made using automatic settlement devices, which are also used when making settlements using electronic means of payment on the Internet);

Registration number of KKT.

IMPORTANT! ! !

Until 02/01/2021, individual entrepreneurs using PSN, STS, UTII for certain types of activities may not indicate the name of the product (work, service) and its quantity (FZ of 07/03/2016 N 290-FZ), with the exception of individual entrepreneurs engaged in trade excisable goods.

At present, a number of constituent entities of the Russian Federation have already adopted regulations defining lists of remote or hard-to-reach areas in which organizations and individual entrepreneurs have the right not to use cash registers when making payments.

This list can be found below:

1. Republic of Adygea (Adygea) - the list is not established

5. Republic of Dagestan - the list is not established

9. Karachay-Cherkess Republic - the list is not established

12. Republic of Crimea - the list is not established

16. Republic of North Ossetia - Alania - the list is not established

17. Republic of Tatarstan (Tatarstan) - the list is not established

21. Chechen Republic - the list is not established

42. Kaliningrad region - the list is not established

49. Leningrad region - the list is not established

50. Lipetsk region - the list is not established

52. Moscow region - the list is not established

58. Orenburg region - the list is not established