New rules for working with kkt. New procedure for the use of cash registers Law of July 1 online cash registers

06.03.2021

Good afternoon, dear IP!

IN Lately I often receive letters with questions about new cash registers, which will be introduced as early as 2017. Let me remind you that they wanted to introduce them back in 2016, but postponed this idea for one year.

So, the hour of X is approaching. And in this short article I will answer the most common questions that are heard over and over again.

For convenience, this article will not be structured as usual, but in the “Question / Answer” format.

When will new cash desks for individual entrepreneurs and companies be introduced?

According to the latest data, the timing of the transition to new online cash desks will be as follows:

1. From February 1, 2017 only a new type of cash registers will be registered. This means that if you apply to register a regular cash register (like those that are used now), you will be refused. That is, from February, you need to come to the Federal Tax Service ONLY with a new type of cash register.

2. If you already have a cash register, then you will need to buy an online cash register (or upgrade the old cash register) no later than July 1, 2017. That is, you will have to shell out money for a new KKM or its modernization, which is sad. considering their cost.

I am a sole proprietor at the ENV (or PSN). Do I need to buy a new type of KKM?

Indeed, now (in 2016) many people choose PSN and UTII only because CCM can NOT be applied to these taxation systems. But this benefit will only remain until July 1st, 2018. Then, individual entrepreneurs on UTII (PSN) will also have to buy KKM if they work with cash. That is, they accept cash from individuals.

Update: for most individual entrepreneurs on PSN or UTII, they were given a delay for another year - until July 1, 2019. You can read about or just watch the new video below:

What are these cash registers? How are they different from normal ones?

Unlike those KKM that are used now, they IMMEDIATELY transfer data via the Internet to the right place =). That is, in the FTS. As you understand, you will also have to organize Internet access for such cash desks.

The so-called “electronic check” will also be recorded, which the buyer will not be able to lose in principle.

What if I live in a remote taiga where there is no Internet access? How then to be?

Do not worry, our deputies have foreseen such a moment. The law clearly states that for places where there is no Internet access, it will still be possible to use cash desks without transferring data to the Federal Tax Service online.

To be honest, I have little idea how such a list can be compiled, but they promise.

Here is what is verbatim said about this in the bill, which was approved in the third reading:

« 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 subject Russian Federation, 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.

That is, it’s just not possible to refuse to use new cash registers in 2017 if your locality is NOT included in this magic list.

What happens if I don't buy a new KKM?

In fact, there are quite severe penalties. Everything has been done so that entrepreneurs massively use the new cash registers.

Again, let me quote an excerpt from the bill, and highlight the main points:

Non-use of cash register equipment in the cases established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of one-fourth to one-two of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand roubles; for legal entities - from three quarters to one amount of the amount of the settlement carried out using cash Money and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.”;

“3. Repeated commission of an administrative offense provided for by Part 2 of this Article, in the event that the amount of settlements carried out without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -

entails in relation to officials disqualification for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its application -

shall entail a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand roubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

As you understand, the suspension of the work of any store for 90 days is almost a sentence.

Where can I read this fascinating law in its entirety?

At the time of this writing, it was being approved by the Federation Council. According to the plan, it should be signed by the President of Russia on June 29th.

The bill itself has already been approved in the third reading in the State Duma. So, it is unlikely that he will seriously change.

In short, read here:

http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=968690-6&02

It has 130 pages, if anything =)

Full title: “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Payment Cards” and certain legislative acts

Russian Federation"

What to do? How to be? Where to run?

I advise you to apply in advance to companies that sell cash desks for individual entrepreneurs and serve them. Surely they have long prepared for this global event and have long been in anticipation =)

Moreover, many companies are already using new cash registers, without waiting for 2017.

In a word, think over a strategy for switching to new cash registers IN ADVANCE.

Just look at the publication dates, as a lot has already changed this year. For example, they said earlier that the “old” cash registers could be used for another 7 years, which is no longer relevant.

New one is ready electronic book for taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2020:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"

The book covers:

Questions about how, how much and when to pay taxes and insurance premiums in 2020?
Examples of calculating taxes and insurance premiums "for yourself"
The calendar of payments for taxes and insurance premiums is given
Common mistakes and answers to many other questions!

Dear readers, a new e-book for IP for 2020 is ready:

"IP on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions Should You Pay in 2020?"

This is an e-book for individual entrepreneurs on the simplified tax system 6% without employees who have NO income in 2020. Written on the basis of numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

More merchants should use online checkouts from 2018. Officials have amended the law on cash registers and supplemented the list of those who must switch to a new cash register. First of all, the amendments affected sellers of UTII and patents.

Important news: From January 1, 2019, it will be more difficult for companies to work with online cash registers without violations. Because of this, you will have to urgently reformat the cash registers. About this already.

Who needs online cash registers in 2018

Recall that the transition to the new technology began in 2017. Almost all companies and entrepreneurs already use cash desks with the ability to send information on checks to tax authorities online. Exceptions were made for the payment, provided that the buyer is given a payment document (sales receipt, receipt, etc.) upon request. Under the same condition, entrepreneurs on a patent were also released. This was the first stage - from February 1, 2017.

Another large group of sellers who were allowed not to switch to online cash desks are companies and individual entrepreneurs that perform work or provide services to the public. They have the right to work without a cash register, subject to issuance. This was already the second stage of the transition from July 1, 2017.

The third stage fell on July 1, 2018. From this moment on, CCPs are required to apply companies on UTII that operate in the field of retail trade and catering. Also, the obligation arose for entrepreneurs on UTII or a patent for the same activity, but with one condition - they have hired personnel.

Companies and individual entrepreneurs that provide catering services and that have employees are also required to switch to new online cash registers from July 1. But most of all, it was with the transition to updated equipment from sellers who use electronic means of payment for settlements (online banking, mobile banking, electronic wallets). The exception is those who and those who.

« It was assumed that from July 1, 2018, the transition to online cash registers would be completed, but some businessmen were given a delay until July 1, 2019. Who should switch to online cash registers from July 1, 2018, and who can postpone the transition for another year, see the table.»

Important: the Federal Tax Service cancels tax reporting

Entrepreneurs on the simplified tax system who use online cash registers will be exempted from filing tax returns. This is a new grandiose project that is being launched by the Federal Tax Service. We've got the details.

The transition to the new rules of work will be gradual. It is planned to be completed no earlier than 2020. The first to be exempted from tax reporting are entrepreneurs on the simplified tax system with an object of income who conduct retail trade. According to them, it is easiest to trace the chain of control over the goods, the Federal Tax Service noted. If the experiment is successful, companies will start to connect to it.

How some cheated with old cash registers

The simplest and cheap way, which some sellers have used is not to punch checks or issue check surrogates to customers. It looks like the same check, only it was punched at the checkout, which is not registered with the Federal Tax Service, although the ECLZ brand is pasted on it. Unscrupulous employees of the CTO could for 500 rubles. “forget” to stick a protective seal on the cash desk so that the seller can take out the ECLZ and punch checks uncontrollably.

A more complicated and expensive way is to reflash the cash register. For example, install a program, thanks to which some checks will be registered at the ECLZ, while others will not. An additional technical device was sometimes proposed as a "useful" appendage to a "malicious" program. For example, a hidden button under the cashier's foot. I pressed the button - and the check did not register. For hacking a CCP, they asked for 20,000-30,000 rubles.

Will it be possible to cheat in new KKT

Of course, there are craftsmen who will try to hack online cash registers. But it will be much more difficult to do this, as the information security technique has changed. If you do not delve into the terms, then we can say that it is much more difficult to deceive a fiscal accumulator than an ECLZ. Cash desk models enter the register of the Federal Tax Service after they pass three stages of verification, one of which is carried out according to an openly published methodology. The OFD monitors the fact that the company sends reliable information to the Federal Tax Service. People's control will also be connected. To do this, the Federal Tax Service is already developing an application for smartphones, which will determine in seconds that the buyer is holding a real check or a flimsy letter.

What is special about CCP, look at the diagrams and tables.

How to work with electronic cash registers

The Federal Tax Service is responsible for online cash registers

The law has benefits for companies from hard-to-reach, remote and remote areas. Officials responded.

KKM (cash register, control- cash register or simply cash desk) is a device that fixes the fact of purchasing goods and registers this fact by printing a cash receipt. The next federal law on KKM dated November 27, 2017 No. 337-FZ introduced new changes to the procedure for applying cash desks.

Chronology of the transition to CCP online

The transition to a new type of cash registers began as an experiment by the Ministry of Finance and the Federal Tax Service back in August 2014. For six months, the viability of the idea of transmitting real-time purchase data via the Internet in tax office. New generation cash registers connected to the Internet were the first to be tested retailers in Moscow and the region, Tatarstan and the Kaluga region, in total, about 3 thousand units of cash registers were involved.

The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on the assessment of its regulatory impact. Business was also against it, as news feeds wrote more than once. At one of the meetings with the heads of business associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed, as a concession, to make the process of transition to new cash registers step-by-step.

As advantages of cash desks of a new model, tax officials call:

registration of cash registers in electronic form;
objective accounting of income of sellers;
reducing the number of tax audits;
providing consumers with greater opportunities to protect their rights.

In addition, on behalf of the President, businessmen were promised a special tax deduction to cover the costs of acquiring new cash desks. However, only individual entrepreneurs received this benefit for and, and only in the amount of not more than 18 thousand rubles per unit of cash register equipment.

What should be online cash registers

Law No. 290-FZ approved the requirements for technical specifications KKM. The most important thing is that now it will not be EKLZ (electronic secure control tape) that will record sales information, but a fiscal drive. The device will transmit information about sales online, first to a special intermediary (fiscal data operator), and then to the Federal Tax Service.

The requirements for cash desks transmitting sales data in real time are established in the new version of Article 4 of Law No. 54-FZ:

availability of a device for printing fiscal documents with a two-dimensional barcode QR code of at least 20 x 20 mm in size;
data transfer to the fiscal drive inside the case;
formation of fiscal documents in electronic form and their transfer to the operator immediately after the receipt of data in the fiscal drive;
acceptance from the operator of fiscal data confirmation of receipt of information;
security information security fiscal data and their encryption;
formation of a fiscal attribute up to 10 digits long for each document;
providing the ability to record fiscal data and store them in the memory of the memory device for at least five years from the date of end of operation.

Which cash registers can be used in 2018, indicated in the published n on the website of the tax service and constantly updated register of KKM models with online data transfer. Purchase equipment only from this list!

Costs for the transition to online cash desks

If you are already working with a cash register, then it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, and not purchase new equipment.

Here are some of the costs that entrepreneurs will have to bear:

modernization of the old apparatus - from 5 to 10 thousand rubles;
purchase of a new apparatus - from 25 to 40 thousand rubles;
cash register software - from 7 thousand rubles;
operator services (OFD) - from 3 thousand rubles for the first year of operation, in subsequent years - up to 12 thousand;
Internet connection - from 5 thousand rubles a year.

In total, at least 20 thousand rubles if your equipment can be upgraded, or 40 thousand rubles if this is not possible.

By order of the Ministry of Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

When does the application of the new CCP begin?

Since 2017, new cash registers have been introduced gradually for different categories of taxpayers, and latest news transition times are as follows:

from February 1, 2017, the registration of devices of the previous type has been terminated;
before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
from July 1, 2017, retailers, except for payers and PSN, are required to work only at online cash desks;
from July 1, 2018, sellers and catering outlets on UTII and PSN with employees must apply CCP on an equal basis with others, i.e. they lose their special privilege. If there are no employees in these areas, then the transition period is extended until July 1, 2019;
from July 1, 2019, those who provide services to the population under any taxation regime, instead of printed BSO, must issue a form printed by an automated device (similar to a cash register).

Thus, if the law on online cash registers does not change anymore, from July 2019 the Federal Tax Service will begin to accept information about most retail purchases and services to the population. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, fiscal data operators and the tax authorities themselves.

The list of sellers who, even after the adoption of the new law, are entitled to receive cash payment without issuing a cash receipt, installed in Article 2 of Law No. 54-FZ.

How online checkouts work

A CCP with a real-time data transmission function works according to a different principle than previous ECLZ devices. First, information about the sale is sent to the intermediary - the operator of fiscal data. After the operator receives the sales data from the cashier via the Internet, he sends a confirmation that the data has been accepted.

A cash receipt is assigned a fiscal attribute, without which the receipt will not be generated. It is assumed that the acceptance of data and the assignment of a fiscal attribute will take place in just 1.5 - 2 seconds, so the payment process for the buyer will not be delayed. Then the operator sends the summary information about payments to the tax office, which systematizes it and accumulates it in the data warehouse.

All data transferred to the INFS by fiscal data operators will be taken into account in the calculation of the tax base. For violation of the completeness of the collection of information, the operators themselves are punished with serious fines (from 500 thousand to a million rubles).

Please note: OFD is a commercial specialized organization that has the necessary technical resources and skilled workers. You must also choose an operator, following the recommendations of the Federal Tax Service - from the official list.

The buyer receives a paper check, which indicates the website of the data operator and the fiscal sign of the check. If desired, the buyer can request the seller to send a check in electronic form. If it turns out that the details of the paper check and the electronic one do not match, the buyer has the right to report this to the Federal Tax Service, which will check this fact.

Increased fines for violating the law on cash registers

We talked about how online cash registers work, but that's not all the latest news. Amendments to the new law on cash registers have tightened administrative sanctions for violating the procedure for applying cash registers. In the new edition of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the amounts of fines are as follows:

Non-use of a cash register, if it should be used:

from ¼ to ½ of the purchase amount, but not less than 10,000 rubles for individual entrepreneurs and heads of organizations;
from ¾ to the full purchase amount, but not less than 30,000 rubles for legal entities;

Use of the old cash register or violation of the procedure for their registration/re-registration:

a warning or a fine from 1,500 to 3,000 rubles for individual entrepreneurs and heads of organizations;
a warning or a fine from 5,000 to 10,000 rubles for legal entities.

Refusal to issue a paper or electronic check to the buyer:

a warning or a fine of 2,000 rubles for individual entrepreneurs and heads of organizations;
a warning or a fine of 10,000 rubles for legal entities.

Online cash register is the household name for cash registers, the new requirements for which were established by the law of 07/03/2016 No. 290-FZ: “cash control equipment - computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through the operator of fiscal data and the printing of fiscal documents on paper in accordance with the rules, established by law Russian Federation on the application of CCP.

What are online checkouts for?

The site of the tax department is full of lengthy discussions about the benefits of online cash registers. We agree that for the tax authorities, the widespread introduction of online cash registers is a storehouse of information about taxpayers. And what is the use of businessmen and accountants?

According to the assurances of the Federal Tax Service, online cash desks will reduce the number of cash discipline checks - they will not come to everyone at random, but only to those who have aroused suspicion, for example, by frequent cancellation of checks or issuance of a check in excess of 100 thousand rubles. at a time or within a few minutes. So accountants should be more careful about cash payments, so as not to get into the “black list” of inspectors.

The online cash desk will help the business owner to control outlets and sales volume - through the personal account of the CCP and the personal account of the OFD.

And with a reduction in the cost of ECLZ tapes, the cash register will become cheaper to maintain. In addition, the use of online cash registers allows you to refuse to issue a number of cash documents and registers - read more below.

Online cash desks will help out merchants on the Internet - by law, a check must be issued within 5 minutes after making a purchase. If you have an online store in Moscow, and your buyer is in Murmansk, then either the courier who will bring the goods to the buyer will transfer the check, or the check will have to be punched in advance and put in the parcel - but then the online store will violate the law. With online cash registers, the receipt will be prepared electronically directly on the site and sent to the buyer's email address.

Who and when should switch to online cash registers

Officials have planned a smooth transition to online cash registers. Moreover, those taxpayers who were previously exempted from this need by the law will also have to use the new cash registers.

So, you can switch to online cash registers on your own initiative now - if you have run out of ECLZ of a conventional cash register, then there is no point in installing a new ECLZ - in the middle of 2017, everyone who now uses cash registers should use online cash registers:

Deadline	Who should go
01.02.2017	Tax officials stop registering ECLZ at regular checkouts, but they can still be used
31.03.2017	Organizations and individual entrepreneurs selling beer at retail through a store and catering and paying UTII instead of the usual cash registers are required to use online cash registers
01.07.2017	Legal entities and individual entrepreneurs must use online cash registers. Exception: taxpayers for UTII, PSN, providing services to the population
01.07.2018	Vumeneny, individual entrepreneurs on a patent and taxpayers providing services to the population are switching to online cash desks - we talked about the nuances of the transition for them here
01.02.2021	Taxpayers for PSN, USN, UTII must indicate in the check the list of purchased goods and prices

Completely freed from innovations those who provide small household services (babysitters, receiving glass containers), sellers of certain goods (newspapers, ice cream, seasonal vegetables, kvass from tanks) and residents of hard-to-reach regions without the Internet - each subject of the Russian Federation will determine such places independently. Full list those who are released, see paragraph 2 of Art. 2 of Law 54-FZ (as amended on 01/01/2017).

How much does an online checkout cost

You can buy a new cash register, or you can upgrade an existing one - add a fiscal drive. Specify the cost of upgrading the existing cash desk in the central heating service - for example, the price of updating the Mercury 115K CCP is 12 thousand rubles.

We register the online cash desk with the tax office

The tax authorities insist that it is preferable to register an online cash register, register cooperation with the OFD and change the fiscal drive in personal account KKT on the website of the Federal Tax Service. In the personal account of the taxpayer, you have a section "Cash equipment" - there you need to register an online cash desk. For individual entrepreneurs, the personal account of the Federal Tax Service is connected to the public services portal - if the account for public services is fully confirmed, then the personal account is ready for use.

For actions in the personal account of the taxpayer, an electronic signature is required. If you do not have it, you need to take care of this issue and purchase it.

How to connect online cash register:

* do not forget to deregister the old cash register after registering online cash register.

To register an online cash register, in the “Cash equipment” section on the website of the Federal Tax Service, you need to select the “Registration of cash equipment” item. There you fill out an application for registration of an online cash register indicating its technical data and information about the company. In the Registration Report section, enter the registration data received on the cash register itself - the manufacturer's support service or the CTO will tell you more. You sign the application with an electronic signature and send it to the tax office. Within 5 days, a CCP registration card will appear in your personal account. If everything was done correctly, an inscription will appear opposite the information about the online cash register: “KKT is registered”.

Similarly, you can register a cash desk through the OFD - learn more from your operator.

By law, you can also submit a paper application to your tax office, but the procedure has not yet been regulated and the application form has not been approved (clause 1, clause 10 of article 4.2 of Law 54-FZ as amended on 01/01/2017).

After registering an online cash register, it can be used for settlements with the population and counterparties.

How to manage online cash register

The main change in accounting when switching to online cash registers is that you can not fill out a unified primary document for registering the receipt of money from the population:

KM-1 “Act on transferring the readings of summing money counters to zeros and registering KKM control counters”;
KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of KKM for repair and upon its return to the organization";
KM-3 "Act on the return of funds to buyers (clients) on unused cash receipts";
KM-4 "Journal of the cashier-operator";
KM-5 "Journal of registration of indications summing cash and control counters of KKM, working without a cashier-operator";
KM-6 "Help-report of the cashier-operator";
KM-7 "Information on the readings of KKM meters and the organization's revenue";
KM-8 "Call accounting log technical specialists and registration of completed works”;
KM-9 "Act on checking the cash register".

About this letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / [email protected] and the Ministry of Finance of the Russian Federation dated September 16, 2016 No. 03-01-15 / 54413.

This is logical - why keep it, for example, if all the same indicators are recorded in the personal account of the cash register on the website of the Federal Tax Service (and in the personal account of the OFD - if the operator provides such an opportunity).

Together with online cash desks, an accountant will use 2 more additional types check:

correction check - punch it when you find, for example, unaccounted for revenue in the amount of excess cash over CCP data for that day;
a check with a sign of return of receipt - it should be issued both when returning cash for a product or service, and when returning money to the buyer's bank account.

The cash book, credit and debit orders will be issued in the same order.

Documents and information requested by the tax authorities will only need to be transferred through the personal account of the CCP on the website of the Federal Tax Service (clause 4, article 5 of Law 54-FZ as amended on 01/01/2017).

Before starting settlements with customers, the cashier generates a report on the opening of the shift, upon completion of settlements - a closing report. More than 24 hours cannot elapse between these reports (clause 2, article 4.3 of Law No. 54-FZ as amended on 01/01/2017). Usually, a mechanism for controlling the time between reports is already built into the cash register and the cash register is able to independently display a report on the closing of the shift. If this did not happen, the tax authorities will be punished for violating the procedure for generating a closing report as for violating the rules for applying CCP. The amount of sanctions - from one and a half thousand rubles. for the head of the company and from 5 thousand rubles. on the taxpayer.

If you started using an online checkout, then you issue a paper check to the buyer upon purchase, plus specify whether he needs a check in electronic form. If yes, then send it to email buyer. In accounting, electronic checks received from a counterparty are equated to paper ones (Article 1.1 of Law 54-FZ as amended on 01/01/2017).

Visually, checks issued online by CCPs will differ from regular checks: new checks have 21 mandatory details instead of 7, as it was before (Clause 1, Article 4.7 of Law 54-FZ as amended on 01/01/2017). The main difference is the appearance of a QR code on the check, thanks to which the buyer will be able to find out Additional information about the company that issued the check.

Changes will also occur with strict reporting forms - they can only be printed through an automated system for BSO or provided electronically, the clause on the possibility of printing forms in a typographical way has been excluded from the legislation.

What happens if you do not use the online checkout

If you are required to use a cash register at work, but are afraid to switch to online cash registers and work after 07/01/2017 at the old cash register, the tax authorities will issue a warning. Or they can impose a fine - from one and a half thousand rubles to executive and at least 5 thousand rubles. for a company/IP. Do not use cash registers, although you must - you will receive a fine of at least 10 thousand rubles. for an official and at least another 30 thousand rubles. to a legal entity / individual entrepreneur. You will get caught with this violation again and the amount of settlements past the cash desk will be more than 1 million rubles. - the official will be disqualified, and the activities of the company / individual entrepreneur will be suspended for a maximum of 90 days. A complete list of penalties for violations of the procedure for applying CCP is in Art. 14.5 of the Code of Administrative Offenses. The limitation period for violations of the order of work with the cash register is the same - 2 months (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation).

In 2017, cash registers with ECLZ became invalid. The old cash registers were replaced by online cash registers, with a fiscal drive, which independently transmit data to the Federal Tax Service online. Online cash desks in 2018 began to be used by the vast majority of entrepreneurs and organizations. Buying an online cash register has become important not only for complying with the 54-FZ law, but for automating trade and providing services. In this article, we tell you what you need to know about online cash registers in 2019.

What changed

54-FZ is the main law for controlling a business that deals with the acceptance of cash. Changes to this law directly affected retail business, cafes and restaurants, pharmacies, gas stations, law firms and service companies.

The most important thing that changes this law is the procedure for the interaction of business, which, by the nature of its activity, accepts money from the population, with the Federal Tax Service. All forms of interaction with the department and reporting are transferred to automatic mode. New cash desks, which are obligated to use the law, will independently send checks to the Federal Tax Service, in the “online” mode, excluding the possibility of “correcting” the data in favor of the entrepreneur.

The main goal of the law, as officials openly declare, is to make business more transparent, increase tax revenues and reduce the burden on their department. Therefore, special attention in the law is paid to the automation of business processes and the online exchange of information with the Federal Tax Service.

Main changes:

The procedure for interaction with the Federal Tax Service (interaction is carried out through the OFD).
The procedure for settlements with the end consumer (the appearance of electronic checks).
Requirements for cash registers and business automation (replacement of ECLZ with Fiscal Accumulator, mandatory inventory system).
The circle of entrepreneurs who must use CCPs will change.
New requirements for the method of forming a strict reporting form (important for individual entrepreneurs who provide services to the public).

Timetable for the transition to online cash registers

The transition to the new trading rules was gradual and included several stages:

From July 15, 2016- start of the "voluntary" stage of data transfer to the Federal Tax Service using online cash desks. Voluntary online registration of new generation cash desks (with FN) in the Federal Tax Service. You can register and work at the old-style cash desks (with ECLZ).
From February 01, 2017- the start of the "transitional" period. Prohibition on registration of cash desks of the old generation. Mandatory online registration. You can work at the box office with ECLZ, and with FN.
From 01 July 2017- "main" period. Cash registers with ECLZ are a thing of the past. You can register with the Federal Tax Service and work only at the cash desks of a new model (with FN).
From July 01, 2018- mandatory use of cash registers for entrepreneurs who were not previously required to use them: individual entrepreneurs with employees, with the exception of the public services sector and some others. But sellers will be required to issue a strict reporting form (BSO) of a new sample, which, in fact, is one of the options for a cash receipt.
From July 01, 2019— self-employed entrepreneurs working in the field of trade and entrepreneurs providing services to the public (with the exception of those engaged in activities specified in paragraphs 2 and 2.1 of Article 2 of 54 Federal Law) will also have to install online cash desks and issue a fiscal receipt.

Scheme of data transfer to the tax

Cash registers registered with the Federal Tax Service operating under the new rules transmit data to the tax office as follows:

The cashier punches the check.
The fiscal accumulator receives the check data and signs it with a fiscal sign, in other words, it encrypts it.
The fiscal accumulator sends data electronically to the OFD.
OFD checks the information and sends a response to the fiscal accumulator (also signed with a fiscal sign).
OFD sends data to the Federal Tax Service.
OFD stores all processed information about electronic checks in the so-called "non-correctable form". OFD stores data on checks for 5 years.

In the event of a breakdown of the device, the responsibility for the transfer of fiscal data to the Federal Tax Service lies with the manufacturer of the online cash register.

He must disassemble the device transferred under warranty, extract data from it and send it to the tax office. Therefore, before buying an online cash register, an entrepreneur must make sure that the manufacturer is reliable and provides them with all service guarantees.

The principle of operation of the online cash register

The principle of operation of modern online cash desks differs from its predecessors, first of all, in the stages of processing fiscal information. All participants in trading operations receive benefits from innovations: buyers, entrepreneurs and tax inspectors. In order to fully appreciate the capabilities of the updated CCP, it is necessary to consider the procedure for its work and the scheme of interaction between the participants in the process:

After breaking through the goods, the buyer is issued a paper fiscal receipt. Modern cash registers should provide for the possibility of sending its electronic version to e-mail or telephone, which allows you to legalize the work of online stores.
According to the above scheme, the check information is encrypted and written to the fiscal drive, after which it is sent to the OFD. Then the documents are sent along the chain to the Federal Tax Service. Ideally, this process takes place online, although in fact the CCP can work without the Internet for 30 days. But frequent delays in the transmission of information are tracked by the FTS, which can increase the likelihood of an audit.
The store administrator can always view all checks in the online checkout or OFD cabinet by checking their data with the item accounting system of the outlet.
The tax authorities can also analyze the dynamics of the store at any time by comparing the breaks in sending checks with the actual schedule of the outlet.
The buyer gets the opportunity to check the received check on the website of the Federal Tax Service or the smartphone application. The absence of a document in the database may indicate a concealment by the store of real income or other fraud of its owners.

Each sale at the online checkout is clearly traced by all its interested parties using computer technology. In such a situation, the fear of penalties for violating the law 54-FZ makes entrepreneurs work legally, providing buyers with their consumer rights, and tax - ease of monitoring the business.

How cashier's checks have changed

Online cash desks with a fiscal drive must send checks in electronic form not only to the Federal Tax Service, but also to the end consumer. If we are NOT talking about distance selling, then an electronic check must be sent to an email address or via SMS at the request of the buyer (and if technically possible). Paper checks remain mandatory for entrepreneurs.

If we are talking about distance selling, then the seller is obliged to send a check or BSO in electronic form, and is not obliged to issue paper checks and BSO.

date of;
calculation time;
place of purchase mailing address or website address of the online store);
taxation system;
VAT rate;
QR code;
data on the fiscal drive, etc.

Who exactly needs to use the online checkout

Since July 2018, they have lost the right not to use the online cash register:

Individual entrepreneurs and organizations of the public catering system.
Individual entrepreneurs engaged in trade with employees.
Sole proprietors and organizations engaged in vending.

From July 2019 the same fate will befall:

Individual entrepreneurs providing services to the public, except for those specified in parts 2 and 2.1 of article 2 of 54-FZ.
Individual entrepreneurs and organizations of the public catering and trade system without employees.

Thus, even self-employed entrepreneurs will have to buy an online cash register and use it from mid-2018.

The vending business managed to achieve a deferment for itself on the use of CCP until 2020

The rules of trade for individual entrepreneurs providing services have changed. Such companies can issue strict reporting forms (SRF) instead of cashier's checks, and this right will remain with them until July 2019. However, the requirements for the BSOs themselves are changing.

Now the requirements for BSO are as follows: they must be printed either at a printing house or using automated systems, including those based on CCP. From July 1, 2018, it will be possible to generate forms only by one the only way: using the "automated system for forms of strict accountability." This system will be subject to the same requirements as for cash registers with FN. BSO will become a kind of cashier's check.

What to do if there is no internet

In this situation, it is necessary to understand the reasons for the lack of Internet. If it is not available at all in the city or village, which is confirmed by the relevant decision of the authority, then entrepreneurs must issue a check from the online cash register, but are not required to transfer information to the Federal Tax Service. At the same time, the need to use CCT remains.

Online cash desks, according to the law, are transferred in this case to a special offline mode, which allows them to work indefinitely without blocking the drive. But all information about sales is still stored on the fiscal drive and can be transferred to the tax office when reporting or during an audit.

In addition, entrepreneurs living in hard-to-reach places may not use CCP at all. The list of such settlements must be approved by the local authorities. But the absence of a CCP in this case does not relieve the entrepreneur from the need to issue a BSO at the request of the buyer.

In the event of a temporary lack of Internet for technical reasons, no problems should arise either. After all, everyone has interruptions in electricity and communications. But if this happens regularly, then it is better to play it safe and ask the energy supply company, housing office or provider for a certificate confirming the reason for the operation of the online cash register without the Internet.

List of violations and possible fines

List of violations	fines
List of violations	Officials	Legal entities and individual entrepreneurs
For non-use of cash registers in the prescribed manner	At least 10,000 rubles (From one fourth to one second of the settlement amount)	Not less than 30,000 rubles (From three quarters to one amount of the calculation amount)
For systematic violation of the law	Disqualification for a period of one to two years	Administrative suspension of activities for up to 90 days
For the use of non-compliant cash register equipment
For failure to provide information and documents at the request of tax authorities or violation of deadlines	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
For failure to provide the client with a paper or electronic check at his request	Warning or imposition of an administrative fine in the amount of 2,000 rubles	Warning or imposition of an administrative fine in the amount of 10,000 rubles

Stationary online cash desk for a point without acquiring

from 19 900 rub. for the equipment

11 900 rub. for FN, OFD, CEP

Mobile online cash desk for a courier without acquiring

from 24 500 rub. for the equipment

11 900 rub. for FN, OFD, CEP

Mobile acquiring

from 8 900 rub. for the equipment

(there are offers for rent and deferment)

Where to buy online cash register

How to connect online checkout

Regardless of whether you decide to completely change the cash register or modify the one that is, the procedure will be as follows:

STEP 1: get an electronic digital signature (EDS)

The cost of an EDS (or CEP, which is the same thing) is fixed, it is 1,500 rubles per year and does not depend on the number of cash registers.

Where to get an EDS?

In a certification center accredited by the Ministry of Communications or with representatives of certification centers, for example, EKAM.

What do you need to get an EDS?

The list of documents is determined by the certification authority. As a rule, a passport and SNILS of the head are enough. Electronic signature needed to register a cash register with the Federal Tax Service.

STEP 2: connect online cashier in point of sale to mobile or wired internet

STEP 3: register the new fiscal registrar with the Federal Tax Service

It is no longer required to involve the CTO and visit the tax office for this purpose. You can register a cash desk yourself on the website of the Federal Tax Service or use the service specialized organization(for example, EKAM or TsTO). This is the advantage that the new legislation gives. If there is an EDS, then registration on the website of the Federal Tax Service takes about 15 minutes.

What do you need to register a cash register on the website of the Federal Tax Service?

In the taxpayer's personal account (on the website of the Federal Tax Service), send a request for registration of a CCP signed with an EDS (or CEP)
The Federal Tax Service reconciles the data on the cash register and fiscal drive with the registry and, if everything is in order, registers the cash register
The registration number is registered in the fiscal registrar, after which a registration report is printed, the data from which is entered on the website of the Federal Tax Service to complete the CCP registration procedure.
After that, the Federal Tax Service “issues” a registration card, which can be “received” in your personal account on the website of the Federal Tax Service.

STEP 4: sign an agreement with OFD

To connect to the OFD, you need to select it and conclude an agreement with it for the processing of fiscal data. By this time you need:

Get an EDS.
Prepare a cash register and cash register software of a new sample.
Conduct internet.

If you connect to the OFD on your own, the cost will be 3,000 rubles per year.

Connection schemes for online cash registers

There are several schemes for connecting online cash desks, depending on their type.

Scheme for connecting a stationary online cash register

If I have couriers who accept payment, what should I do with them?

In this case, each courier is obliged, in accordance with the requirements of the law, to have a cash register with him (at the time of settlement with the buyer) and knock out a check at the time of transferring cash or debiting the payment from the client's bank card. But the law also allows punching a check in advance at the office and bringing it to the client along with the order no later than the next day after paying for the goods. It is forbidden to knock out a check before payment.

Using a mobile modem, you can even connect a portable online cash register to the store's cloud database. As a result, the courier will be able to receive complete information about the assortment, the balance of goods and current prices through the EKAM program installed on the smartphone.

Is it possible to register two legal entities for one online cash desk?

No. Legislation quite clearly dictates the rules - one cash desk is drawn up for each legal entity.

Is it possible to connect two sites with online sales to one online checkout?

Yes, you can. The law says that one cash desk should be used on one legal entity. How many sites are managed by the same legal entity. faces, in this case, does not matter.

Is it possible to connect online cash registers to mobile Internet?

Can. Moreover, in the event of a temporary lack of wired Internet, each entrepreneur is recommended to purchase a 3G modem to ensure the transfer of information from the online cash register to the tax office. The minimum price of such devices will be $30-50. They will also be useful in outbound sales, in the work of courier and delivery services, in the sale of goods in places where there are no wired Internet providers at all.

Of the equipment, you can purchase USB modems or more functional WiFi routers that support work with an inserted SIM card.

Mobile operators took care of entrepreneurs, and specifically under the law 54-FZ, they developed a number of cheap tariffs. In addition, universal SIM-cards appeared on sale, supporting work with the four largest networks at once. For unlimited access to mobile internet for an online cash register you will have to pay about 100 rubles.

Is it possible to issue an online checkout when paying for goods with a credit?

Until July 2019, entrepreneurs may not issue an online checkout when paying for goods on credit. Although, before the adoption of the law 192-FZ in the summer of 2018, this was mandatory, as the Ministry of Finance spoke about in its letter No. 03-01-15 / 54339.

To display credit transactions, a fiscal receipt has special details. Therefore, entrepreneurs are advised to set up online checkouts appropriately now and start issuing checks to customers when paying for goods on credit. Postponing the implementation of this functionality for later is not worth it.

How often do you need to replace the fiscal drive?

Does the state provide assistance with the purchase of online cash registers?

Yes, the state has taken care of individual entrepreneurs who find it difficult to independently raise funds for the purchase of cash registers. For legal entities benefit is not provided.

But not all individual entrepreneurs will be able to take advantage of government assistance. Since the second half of 2018, entrepreneurs on PSN and UTII, who are engaged in retail and catering. The rest can still apply for reimbursement of the cost of purchased equipment until July 2019.

The state does not provide financial assistance, but it allows to reduce tax payments in 2018-2019 by the amount of the cost of cash registers, but not more than 18,000 rubles. Compensation affects not only the cost of purchasing CCP, but also its configuration and installation. Thus, small entrepreneurs can buy an online cash register almost for free.

A prerequisite for obtaining a tax deduction is the registration of the CCP with the Federal Tax Service. Without this fact, the refund will not be paid.

Where can I repair an online cash register?

Law 54-FZ significantly liberalized the market for servicing cash registers. Now there are no direct requirements for companies that carry out service repairs of CCPs.

The entrepreneur himself can also repair equipment. However, certain nuances in this area remain. So, if the integrity of the warranty seal on the device case is violated, the entrepreneur loses the warranty. Therefore, if the fiscal registrar breaks down, he will have to pay the cost of repairs out of his own pocket.

In fact, there was a reformatting of the old central heating centers into ordinary service centers. They were certified by manufacturers of cash registers and received extended rights to sell and repair them.

When repairing it yourself, it is important not to violate the integrity of the fiscal drive, otherwise the entire period of its operation will be counted by the tax authority as a period in which the online cash register was not used. And that comes with very heavy fines.

When to issue a check for remote payment and home delivery?

The law provides for, but with remote payment, delivery of an online cash register check to a client is allowed the next day after receiving the funds. This facilitates the work of many urban retailers who use the services of couriers.

Now, after receiving payment for the goods on the Internet, you can print out a paper receipt for the client and put it in the package with the goods. The main thing is to deliver the document to the buyer before the end of the next business day. Such a payment scheme eliminates the need to use portable online cash registers and greatly facilitates the work of many entrepreneurs.

Our other articles about online cash registers

How is cash on delivery reflected in the online checkout and who should issue the check ;; BSO - Strict Reporting Form;
KKT— Cash register equipment;
CEP— Qualified electronic signature;
FR— Fiscal registrar;
ECLZ— The electronic control tape protected;
EDS- Electronic digital signature;
OFD- operator of fiscal data, plays the role of an intermediary between business and the Federal Tax Service. The function of the OFD is to collect information from cash registers and transfer it to the Federal Tax Service. OFD can be any organization that has passed the test and received a license from the FSB to process fiscal data. OFD stores all received data for 5 years;
FN- fiscal drive, analogue of EKLZ. The device in a sealed case is responsible for encryption and data transmission to the OFD. Writes data in an uncorrected form. It is assumed that the entrepreneur can independently change the fiscal accumulator. For OSN, a replacement of the FN is required once every 13 months. For UTII and PSN - 1 time in 3 years;
Register of fiscal drives- in addition to the register of cash registers, there will be a register of fiscal drives. When registering and re-registering cash registers, the Federal Tax Service will verify the data of the cash register and the data of both registers.

There are many new definitions in 290-FZ, the entire list can be found in the text of the amendments.

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