How to work without cash register equipment. Who is exempt from the use of CCP? Do I need a CCP to provide services to the population

Good afternoon, dear readers! Today we are talking about the most serious change that has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full swing, and there are more and more questions!

In short: The Law on CCP No. 54-FZ dated May 22, 2003 has changed a lot (changes were made by Law No. 290-FZ dated July 3, 2016):

• Ordinary cash registers should be replaced by online cash registers;
• Data on all punched checks will be transferred to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a CCP;
• Old penalties have been changed and new ones have been added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who could previously work without a cash register is drastically reduced. The right to exemption from cash registers will be lost:

1. UTII payers - individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have, retail and provide services in the field of catering. There are employees in the staff of the IP;

These two groups could not set up a cash desk, but issue a document confirming payment to the buyer (upon request). Now they can't do that! From July 1, 2018, everyone who pays UTII and a patent is also switching to new cash desks on a common basis!

1. Those who sell lottery tickets, postage stamps, etc.;
2. Those who trade using vending machines (vending machines) and have employees;

These two groups are also switching to the general rules for the use of cash registers from 07/01/2018: the first will have to install cash desks at the point of sale, the second - to equip machines with cash registers.

1. And also everyone who now uses the old-style checkouts (on and) will have to switch to online checkouts.

Switching to Online Cashiers from July 1, 2019

The next stage of the transition to online cash registers is July 01, 2019. From this date, they will be required to work according to the new rules:

• IP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII working in the field of trade and catering, without employees.
• Individual entrepreneurs on the PSN, conducting activities in trade and catering, without the involvement of employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash desks will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or USN, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and public catering.
• Individual entrepreneurs using vending machines for sales. The state does not have employees.

Who can work without online cash desks

• Organizations and individual entrepreneurs engaged in certain types of activities (for example, shoe repair, key making, etc.);
• Organizations and individual entrepreneurs engaged in the sale of magazines / newspapers in kiosks, ice cream, drinks on tap, trade at fairs or retail markets, trade in milk and kvass from tankers, sale of seasonal vegetables / fruits (including gourds);
• Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not set up a cash register, but must issue a payment document to the client;
• Pharmacy organizations in feldsher posts in rural areas*
• Entrepreneurs providing porter services.
• Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and the disabled.
• Recycling and glassware collection points. The exception is scrap metal.

Online cash desks for those who provide services to the population

At the moment, companies and individual entrepreneurs engaged in services to the public have the right to do without a cash register, but they must then issue a BSO. From 07/01/2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO formed on a special device - an “automated system for BSO”. In theory, this system will become a kind of CRE, respectively, BSO will become a kind of cash receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSOs both when providing services and when performing work in relation to the population.

Important! Exemption from the use of CCP for taxpayers on UTII and a patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in feldsher stations in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but offline. That is, the cash register must be installed and used, but the data does not need to be transmitted electronically.

Important! Consider the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On the Regulation of the Circulation of Alcoholic Products” was amended by Law No. 261-FZ, the changes came into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sales of alcoholic products and retail sales of alcoholic products in the provision of public catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic products (including beer), regardless of the applicable taxation regime, must trade using a cash register from March 31, 2017 - from the date these changes come into force . This norm is special, therefore it has priority over the norm of the law “On the Application of CCP”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and a patent that carry out the retail sale of alcoholic products will not receive a deferral until 07/01/2018, but must switch to new cash desks earlier - from 03/31/2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether a CCP is needed for an online store in the law. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

CCP for online commerce is needed both in the case of cash settlements and in settlements through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments. Such calculations are understood as calculations that exclude personal interaction between the two parties to the purchase process.

If you accept payments in your online store only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a receipt printer.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

• If you have an agreement to accept payment from a client's card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate one), you must punch / generate a check;
• If you have an agreement for accepting payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and it must issue a check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You must first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out a check, if not, then you are obliged to knock out / generate a check!

Banks, according to Law No. 103-FZ, are not paying agents, therefore, you also draw / form a check under an agreement with a bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers must have a case with a serial number, as well as a 2D barcode printing function and a built-in clock.

There will be no fiscal memory and ECLZ in the new cash registers, instead of them there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a secure form.

In order for a cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the CTO. Here it is impossible not to note the “bonus”: to register a cash desk, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register old format cash desks until 01/31/2017. From February 1, 2017, the Federal Tax Service registers only new online cash desks. Previously registered cash registers, the service life of which has not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCT. Some models of old devices can be upgraded and turned into online cash registers.

How data will be transferred to the tax

Data transfer will take place with the help of the fiscal data operator (or CRF for short), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator's server, the operator checks it, sends a confirmation of receipt, and then forwards the data to the tax office.

The operator also fixes all data so that it cannot be corrected. All information will be stored in a database and kept for at least five years.

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in checks and BSO with the introduction of online cash registers

There are quite a few changes here:

• The list of required details has been expanded: the address of the store (website address, if it is an online store), the VAT rate, the taxation system for the operation, the number of the fiscal accumulator, and others have been added;
• Two new concepts "correction cash receipt" and "correction SRF" have been introduced: they will be formed when a previously performed settlement transaction is corrected. But you can make such a correction only for the current shift, you won’t be able to correct the data for yesterday or the day before yesterday!
• The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending the electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client will be able to receive his check on a special information resource.

How will the fines change?

The fines have changed, the new rules have been in use since July 2016:

1. The penalty for non-use of cash registers is calculated from the amount that did not pass through the cash desk: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; IP - 25-50% of the amount, but not less than 10 thousand rubles. That is, the larger the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (during the year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may be disqualified for a period of one to two years;
3. For the use after 02/01/2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. A fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
4. Failure to submit documents and data at the request of the tax authority or submitting them in violation of the deadline will result in sanctions similar to clause 3;
5. For non-issuance of a check (BSO) on paper or for their failure to send electronically, a warning or a fine threatens. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers in specialized cash equipment stores in your city.

You can contact your technical service center - those who now have an old cash register.

The cash register must have a factory number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that from January 1, 2018, amendments to the Tax Code introduced by Federal Law No. 349-FZ of November 27, 2017 came into force. They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 With this deduction, you can reduce the tax payable to the budget.

So far, these are the highlights of online cash registers since 2018. Despite the fact that they have been applied since 07/01/2017, there are still quite a lot of questions.

A literal reading of the new definition of the concept of "settlements" suggests that cash registers should be used not only when receiving funds as payment for goods (works, services) sold, but also when issuing money for purchased goods (works, services), including through accountable persons and under the GPC agreement. However, the officials included "manual control", explaining in which situations it is necessary to use cash registers and issue (transfer) cashier's checks, and in which not. In this regard, at the moment, due to the ongoing uncertainty about the use of CCPs, we recommend that you be guided by the clarifications of the Ministry of Finance and the Federal Tax Service. Let's talk about them.

What is the calculation under the new rules?

The definition of the concept of “settlements” in Federal Law No. 54-FZ of May 22, 2003 “On the use of cash registers when making settlements in the Russian Federation” (hereinafter referred to as Federal Law No. 54-FZ) was significantly changed by Federal Law No. 192 of July 3, 2018 -FZ (new edition effective from 07/03/2018).

So, the calculation according to the new rules is, first of all, acceptance (receipt) and payment of funds in cash and (or) non-cash for goods, works, services. Old wording: acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered.

Thus, the obligation to use cash registers (it can only arise for organizations and individual entrepreneurs) is now tied to all forms of payment: both cash and non-cash. When making settlements, an organization (IP) does not use CCPs exclusively in cases established by Federal Law No. 54-FZ (clause 1, article 1.2). So, CRE does not need to be used at all when making settlements between organizations and (or) individual entrepreneurs in a non-cash manner, with the exception of settlements using an electronic means of payment with its presentation (clause 9, article 2).

The forms of non-cash payments used by banks to transfer funds are listed in clause 1.1 of the Regulations on the rules for the transfer of funds (approved by the Central Bank of the Russian Federation on June 19, 2012 No. 383-P):

settlements by payment orders;

settlements under a letter of credit;

settlements by collection orders;

settlements by checks;

settlements in the form of transfer of funds at the request of the recipient of funds (direct debit);

settlements in the form of electronic money transfers.

It should be understood that not only electronic money can be transferred using an electronic means of payment (see Federal Law No. 161-FZ of June 27, 2011 “On the National Payment System”).

In particular, the Central Bank of the Russian Federation clarified that electronic means of payment include remote banking systems that make it possible to compose, certify and transmit instructions for the purpose of transferring funds.

By virtue of paragraph 4 of Art. 4 of Federal Law No. 192-FZ, organizations and individual entrepreneurs have the right not to use cash registers and not to issue (send) BSO until 07/01/2019 when making settlements with individuals who are not individual entrepreneurs in a cashless manner. This relief does not apply to settlements using electronic means of payment. Moreover, unlike non-cash payments between organizations and individual entrepreneurs, it does not matter whether ESP was presented.

In addition, until 07/01/2019, CCPs may not apply to organizations and individual entrepreneurs listed in Art. 7 of the Federal Law of July 3, 2016 No. 290-FZ (it was this law that introduced the concept of online cash registers). Among other things, these are:

organizations and individual entrepreneurs applying the taxation system in the form of UTII in relation to activities for the provision of services for temporary accommodation and residence (subject to the issuance of a document (for example, a sales receipt, receipt) at the request of the buyer (client) confirming the receipt of funds for the corresponding service);

Individual entrepreneurs using PSNO when conducting activities for the provision of rental services (the condition - as in the previous case - issuing a document confirming the receipt of money to the client). By the way, if an individual entrepreneur uses PSNO in the course of leasing (hiring) residential and non-residential premises, summer cottages, land plots owned by him on the right of ownership, or activities related to the provision of excursion services, he can make calculations without using CCP by virtue of paragraph 2.1 Art. 2 of Federal Law No. 54-FZ. The condition for release is the issuance (sending) to the client of a document confirming the fact of the settlement and containing certain details;

organizations and individual entrepreneurs performing work that provides services to the public (subject to the issuance of a BSO).

The following types of calculations from Federal Law No. 54-FZ remained unchanged:

acceptance of bets, interactive bets and payment of funds in the form of winnings when carrying out activities for organizing and conducting gambling;

acceptance of funds when selling lottery tickets (including electronic ones), accepting lottery bets and paying out funds in the form of winnings when organizing and conducting lotteries.

But new types of calculations have appeared:

acceptance (receipt) and payment of funds in the form of advance payment and (or) advances;

offset and return of advance payment and (or) advances (the use of cash registers in these cases is mandatory from 07/01/2019);

provision and repayment of loans to pay for goods, works, services (including the implementation by pawnshops of lending to citizens under the things belonging to citizens and the storage of things). In terms of providing a loan, CCP may not be applied until 07/01/2019;

provision or receipt of other counter provision for goods, works, services (CRE is mandatory for use from 07/01/2019).

Calculations under the GPC agreement

The new wording of the concept of "settlements" in the part indicating the need to use cash register equipment when paying cash for goods, work, services (and not for goods sold, work performed, services rendered), suggested that cash register equipment should be used when paying by an organization (individual entrepreneur ) to an individual of funds under a civil law contract. Officials assured that this is not the case.

When paying, the user is obliged to issue either a BSO on paper and (or) send it in electronic form to the subscriber number or e-mail address provided by the buyer (client) (if any were provided before the time of settlement). The fiscal document is sent to the client's email address if it is technically possible (clause 2, article 1.2 of Federal Law No. 54-FZ). Thus, CRE is used, in particular, by a person who sells goods, performs work and provides services and generates and transfers (sends) a cash receipt to the buyer (client).

When an organization (IP) concludes a GPC agreement with an individual for goods (works, services) sold by him in its favor (in favor of the IP) and the subsequent payment of funds to an individual, the buyer (client) is the organization (entrepreneur) itself. In this case, the services are provided by an individual. However, in view of the provisions of paragraph 1 of Art. 1.2 of Federal Law No. 54-FZ KKT is applied exclusively by organizations and individual entrepreneurs. Therefore, when an organization (IP) pays money to an individual under obligations under a GPC agreement, including a lease agreement, the use of cash registers and the issuance of a cash receipt are not performed.

The presented position was announced in the letters of the Ministry of Finance of the Russian Federation dated 10.08.2018 No. 03-01-15 / 56554, 03-01-15 / 56539, dated 08.08.2018 No. 03-01-15 / 55854, dated 02.08.2018 No. 03-01- 15/54562, dated 08/01/2018 No. 03-01-15/54311, dated 07/25/2018 No. 03-01-15/52265.

The tax authorities adhere to the same point of view (letters of the Federal Tax Service of the Russian Federation dated August 10, 2018 No. AC-4-20 / [email protected], Federal Tax Service for Moscow dated August 14, 2018 No. 17-15 / [email protected]), but distinguish the situation when the activity of an organization or individual entrepreneur is aimed at purchasing goods from individuals, including with the involvement of accountable persons, and their further sale. In this case, according to the tax service, when making settlements (payments of funds to an individual for goods), the organization (IP) becomes obliged to use a CRE and, accordingly, issue (send) a cashier's check (see Letter of the Federal Tax Service of the Russian Federation dated August 14, 2018 No. AS-4-20/15707).

Settlements through accountable persons

When making purchases through accountable persons, as a rule, we are talking about settlements between organizations and (or) individual entrepreneurs. This means that CCP should be used if the settlement is made in cash or with the presentation of the ESP. When making settlements between organizations (IP) and individuals, CCPs will need to be used for any types of settlements. As a result, the first point is the identification of the buyer (client) as an organization. It occurs, as officials point out, on the basis of a power of attorney presented by an individual to make settlements on behalf of the organization. Another important factor of interaction is the contract. If the specified conditions are met, the calculation should be considered carried out between organizations. In such a calculation, one CRE unit is used and one cash receipt is generated by the person who sells goods (works, services).

If the seller has not reliably established the status of the person as accountable (which, as a rule, is achieved by presenting a power of attorney by the accountable person), the seller must apply the CCP in the manner prescribed for settlements with the buyer - an individual.

It should also be borne in mind that from 07/01/2019, the cash receipt (SRF) generated during settlements between organizations and (or) individual entrepreneurs is replenished with new additional details listed in clause 6.1 of Art. 4.7 of Federal Law No. 54-FZ. In addition to the standard details, the cash receipt will include:

name of the buyer (client) (name of the organization, last name, first name, patronymic (if any) of the individual entrepreneur);

TIN of the buyer (client);

information about the country of origin of the goods (when paying for the goods);

excise amount (if applicable);

registration number of the customs declaration (when paying for goods) (if applicable).

The inclusion of these particular details in the cashier's check, as officials point out, will make it possible to draw up a settlement with one check with the identification of both parties as organizations. Until 07/01/2019, it is permissible to make settlements between organizations using one unit of CRE and the formation of one cash receipt without indicating information about the buyer, including its TIN.

The declared material is based on the letters of the Ministry of Finance of the Russian Federation No. 03-01-15 / 56554, 03-01-15 / 54311, the Federal Tax Service of the Russian Federation No. AS-4-20 / [email protected], Federal Tax Service for Moscow No. 17-15 / [email protected]

Additional clarifications

These are presented in the above-mentioned letters of the Federal Tax Service of the Russian Federation No. AC-4-20 / [email protected], AS-4-20 / 15707, Federal Tax Service for Moscow No. 17-15 / [email protected]

Operation	CCP: apply / do not apply
Issuance of wages to an employee of the organization, including goods *, material assistance and other payments	Do not apply
Withholding funds from the employee's salary (within the limits established by the legislation of the Russian Federation) to compensate for the costs incurred in connection with labor activity	Do not apply
Repayment by employees of debts to the organization for purchased goods, works, services in the form of withholding by the organization from the salaries of employees the amount of payments under the obligation	Apply
Issuance of cash to the employee under the report	Do not apply
Return by an employee to the organization of unspent funds previously issued under the report	Do not apply

* Confirmation of payment for goods for an employee can be a payslip, which he must receive when paying wages (Article 136 of the Labor Code of the Russian Federation).

The next changes made to Federal Law No. 54-FZ led to a misunderstanding - in what cases should CCP be applied? Officials, having issued clarifications, resolved the situation, in general, in a positive way. In particular, it is not necessary to use a cash register when paying money to an individual as part of the fulfillment of obligations under a GPC agreement. When making settlements through accountable persons, CCP should be used only by one party - the seller.

We have collected all the useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law No. 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the use of cash registers". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with CCP - UTII and PSNshchikov. Online cash desks for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the article was written, several important changes to the law have come into force, and new clarifications have been issued by the Federal Tax Service.

Read the post for the latest information:

More on what's happening now:

What is an online checkout

Online cash register is a cash register that meets the new requirements:

• prints a qr-code and a link on the check,
• sends electronic copies of checks to OFD and customers,
• has a built-in fiscal drive,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers since 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing cash registers that were released earlier.

For example, all cash registers and fiscal registrars of Wiki can be modified to an online cash register. The price of the upgrade kit is 7500 rubles. The total includes the cost of a fiscal drive (6,000 rubles), a nameplate and documentation with a new CCP number (1,500 rubles). Software updates at all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are entered in a special register of cash register models and approved by the Federal Tax Service.

How the online cash desk works and what should be on the check now

The process of selling at the online checkout now looks like this:

Online checkout contains:

If the buyer asked to send an electronic copy of the check, then the client's email or subscriber number must be indicated in the paper one.

The address of sale varies depending on the type of trade. If the cash desk is installed indoors, then you must specify the address of the store. If trading is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.

The name of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- an organization responsible for the acceptance and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to customers. The list of accredited OFDs is presented on the website of the Federal Tax Service.

Register of online cash desks is a list of cash registers ready to work under the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 CCP models. The list is updated, anyone can see it on the tax website. Each specific cash desk is also entered in the register of CCP copies.

fiscal accumulator encrypts and transmits fiscal data to the OFD. FN came to replace ECLZ.

fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for a fiscal drive are described in the law, and one model of a fiscal drive is currently available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator for all entrepreneurs is different and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the CCP is obliged to keep the FN after replacement for 5 years. An entrepreneur can change the FN on his own. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6000 rubles.

Agreement with OFD- a mandatory document under the requirements of the new law. Without it, it will not even be possible to register an online cash register. However, the owner of the cash desk can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should switch to online checkout

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• dealers in excisable goods,
• online store owners
• entrepreneurs providing services to the public and not using cash desks, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (BSO) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a kind of online cash register and it also transmits data online. .

Terms of transition to online cash desks: 2017-2018.

February 1, 2017	Owners of newly registered cash registers The transition to online cash desks begins and the replacement of ECLZ and the registration of cash desks in the old order are stopped.
March 31, 2017	All organizations and individual entrepreneurs that sell alcohol ! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash registers depending on the chosen taxation system.
July 1, 2017	Organizations and individual entrepreneurs on DOS, USN and ESHN After this date, cash desks with ECLZ cannot be used, all cash registers must work with a fiscal drive.
July 1, 2018	Organizations and individual entrepreneurs on UTII IP on PSN who sell retail and provide catering services IP on UTII if they have employees
July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, except retail trade and catering IP on UTII without employees who sell retail or provide catering services Organizations and individual entrepreneurs providing services or performing work, subject to the issuance of a BSO to the buyer

Very often, entrepreneurs ask the question: “If a company operates on two systems of taxation, the simplified tax system and UTII, when to switch to new rules?”

From July 1, 2017, taxpayers on the simplified tax system must use the online cash register. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempt from online cash registers

As before, the following are exempted from working with cash desks: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting their own housing, organizations with non-cash payment, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash desk. True, the list of such areas is determined by local leaders.

How to switch to online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future work of a business, and should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance that you will be late with the transition to online cash register by July 2017.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This gives rise to many difficulties: online cash register manufacturers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legitimate trade. Well, or trade with the risk of getting a fine.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.


Select an online cash desk to switch to 54-FZ
Solutions for any business

The procedure for switching to online cash registers

So, to move smoothly to the online checkout, plan thoroughly and proceed in stages:

1. Find out if existing equipment can be improved

Contact your box manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

Add to this amount the work of the TsTO (or ASC) to finalize the CCP. Although registering a cash register and a drive on the website of the Federal Tax Service is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for the replacement of the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remake old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

In order not to waste your money, do a little market research. Find out how much it costs to upgrade a cash register on average in the market (from different manufacturers), how much a new online cash desk costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

• Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives - a similar service for checking fiscal drives (so that you don't get sold a broken or already used drive).

3. Schedule ECLZ Replacement

In order not to overpay for the work of the ECLZ, specify when its service life ends. At the end of the ECLZ, it is better for you to immediately install a fiscal drive and go to online cash desks.

4. Swipe the internet to the store

The Internet for the online cash register must be stable. Check if the ISPs in your area have special rates (you can also consult your ASC). Find out what works for you: wired internet or Wi-Fi modem.

5. Check for cash program updates

If you work with cash register software, for example, with an inventory accounting system, be sure to find out if it will be finalized to work according to the new rules, whether it is compatible with the online cash register, how much the revision will cost and when it will be carried out. Wiki's cash desks work with all inventory systems for free - this is our basic functionality.

After all the preparatory work, decide when you will switch to the online cash register.

6. Remove the old cash register from the register of the Federal Tax Service

Contact your TsTO and remove the report from the ECLZ. Write an application for deregistration and go to the tax office. You should have a cash register owner card with a deregistration mark on your hands.

7. Choose an OFD and conclude an agreement with it

This is a prerequisite for registering an online cash register. Explore the options, conditions and service provided. The OFD Agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to draw up paperwork or go to the branch.

After the conclusion of the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while, you will be given a registration number.

The electronic method of registering an online cash register allows you to save time. To set up an online cash register, you will need a digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. On the site nalog.ru, register in your personal account.
2. Fill out an application on the FTS website.
3. Enter the registration number of the online cash register and fiscal accumulator.
4. Fill in the details of the OFD.

If you did everything correctly, the Federal Tax Service will issue you a CCP registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. The amount of penalties: from 3,000 rubles to the prohibition of trade.

The procedure for filing an administrative violation has become easier. With the first violation, in some cases, a verbal warning is possible, but with a second violation, trading can be suspended for up to 3 months, and this is actually death for the store.

To avoid problems, follow all the requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answering simple questions about your outlet will help you decide on the requirements.

Are you going to use the cash register as a business automation tool? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a checkout that at least knows how to upload sales data to Excel spreadsheets.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash desk should be adapted for EGAIS, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or staff IT specialist? Now the cash desk is an IT system, which includes not only a cash register, but also an Internet connection, a connection with the OFD and a cryptographic tool. If you do not have an employee in your staff who can carry out prompt diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with a service center.

Having decided on the main characteristics, you can make a decision.

Example: choose a checkout for a convenience store

Let's say you have a small convenience store with a range of beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash desk that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash desk is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with the Unified State Automated Information System and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner, from whom you will buy a cash register.

Example: choose a cash desk for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and are not going to. You collect information about customers in a common CRM system. There is a computer engineer on staff who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. Your technical specialist will find all the necessary instructions in the support section of Dreamkas and OFD, which you choose.

If you do not have an ordinary hairdresser, but a premium salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in function from budget cash desks, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online checkout

The requirements of 54-FZ and EGAIS are fully met by Wiki's box office.

Who is exempt from the use of online cash registers until 07/01/2021 and who is indefinitely. Responsibility for violation of laws on CCP. Limitation of liability until 07/01/2020.

The rules for the use of cash registers in Russia are regulated by the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers when making settlements in the Russian Federation”.

Exempted from online cash registers until 07/01/2021

Clause 1 of Article 2 of Federal Law No. 129-FZ of June 6, 2019 “On Amendments to the Federal Law “On the Use of Cash Registers in Making Settlements in the Russian Federation”:

Establish that individual entrepreneurs who do not have employees with whom labor contracts have been concluded, when selling goods of their own production, performing work, providing services, have the right not to use cash registers when paying for such goods, work, services until July 1, 2021.

Exempted from the use of CCP indefinitely

According to Article 2 of Federal Law No. 54-FZ of May 22, 2003 (as amended on June 6, 2019), the following subjects are exempted from the use of cash registers without a time limit:

1. Credit organizations.
2. Organizations and individual entrepreneurs in the implementation of the following activities:
   • sale of newspapers and magazines on paper;
   • sale of securities;
   • providing meals to students and employees of educational organizations during training sessions;
   • trade in retail markets, fairs, exhibition centers with some exceptions;
   • peddling of food and non-food products, with some exceptions;
   • sale of ice cream in kiosks, as well as sale of non-alcoholic beverages, milk and drinking water by bottling;
   • 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 stations and ports;
   • renting (hiring) of own residential premises by an individual entrepreneur, including jointly with parking spaces;
   • retail sale of shoe covers.
3. Sole proprietorships applying the patent system of taxation, with some notable exceptions.
4. Individual entrepreneurs applying the special tax regime "Tax on professional income".
5. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas, with some exceptions.
6. Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements.
7. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature.
8. Cash registers are not used when making non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.*
9. Cash register equipment may not be used when making cashless payments:
   • associations of property owners, housing, housing and construction cooperatives for the provision of services to their members and when they accept payment for housing and utilities;
   • educational organizations in the provision of services to the population in the field of education;
   • physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;
   • houses and palaces of culture, clubs and other similar enterprises in the provision of services to the population in the field of culture.
10. Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and subscriptions to visit state and municipal theaters from the hands or from the tray.

* An electronic means of payment that can be presented is a corporate bank card linked to a current account. In order not to have to use an online cash register, payments with the presentation of such business cards will have to be excluded.

The information above is presented in an abbreviated form, you can read it in full in Article 2 of the Federal Law of May 22, 2003 No. 54-FZ.

Obligation of buyers to punch a check

Are organizations and individual entrepreneurs required to use cash registers when paying for goods and services in cash or with a corporate card linked to a current account?

In accordance with paragraph 1 of Article 1.2. Federal Law No. 54-FZ “Cash register equipment ... is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out settlements, with the exception of cases established by this Federal Law.

Calculations under article 1.1. Federal Law No. 54-FZ is "... reception (receipt) and pay funds in cash and (or) in a non-cash form for goods, works, services ... "

According to the definition of the concept of "calculations", paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are required to apply CCP when payment funds for goods, works, services in cash and (or) in a non-cash manner with the presentation of an electronic means of payment.

However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that “When making a settlement, the user is obliged to issue a cash receipt ... to the buyer (client) ...” There is no mention of issuing a check to the seller.

In addition, Article 4.7 of Federal Law No. 54-FZ lists the mandatory details of a cash receipt, among which are “a sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - expense refund)". There is no mention of the issuance of funds to the seller.

Whether in practice these two arguments will be taken into account by the tax authorities in favor of organizations and individual entrepreneurs is unknown. But there is an option, confirmed by paragraph 2 of the Letter of the Federal Tax Service dated 10.08.2018 No. AS-4-20 / [email protected] when the buyer and the seller can issue a settlement with one check, punched by the seller of goods, works, services. This is possible when making settlements by an accountable person of an organization or an individual entrepreneur.

From 07/01/2019, the TIN of the buyer must be indicated on the cash receipt issued to the accountable person. Read more about this in the Letter of the Federal Tax Service dated 10.08.2018 No. AS-4-20 / [email protected]

Responsibility for violation of CCP laws

Responsibility for violation of the law on the use of online cash registers is regulated by the Code of Administrative Offenses of the Russian Federation No. 195-FZ dated December 30, 2001 (as amended on May 29, 2019).

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash register equipment in cases established by federal laws:

2. Non-use of cash registers in the cases established by the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of one-fourth to one-two of the amount of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; for legal entities - from three fourths to one amount of the amount of the settlement carried out using cash 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 paragraph 2 of this article, if the amount of settlements made without the use of cash registers amounted, including in the aggregate, to one million rubles or more, –

entails against officials suspension 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 -

.

5. Non-submission by an organization or an individual entrepreneur of information and documents at the request of tax authorities or submission of such information and documents in violation of the terms established by the legislation of the Russian Federation on the use of cash registers, -

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

6. When an organization or an individual entrepreneur, when using cash register equipment, fails to send a cash receipt or a strict reporting form in electronic form to the buyer (client), or fails to transfer the specified documents on paper to the buyer (client) at his request in cases provided for by the legislation of the Russian Federation on the application of control - cash register equipment, -

entails a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; for legal entities - warning or imposition of an administrative fine in the amount of ten thousand rubles.

Limitation of liability until 07/01/2020

Article 2 of the Federal Law of July 3, 2019 N 171-FZ cancels fines for public transport and the housing and communal services sector until July 1, 2020:

“Suspend until July 1, 2020 the operation of parts 2-4 and 6 of Article 14.5 of the Code of the Russian Federation on Administrative Offenses ... in relation to the use of cash registers when making payments by drivers or conductors in the cabin of a vehicle when selling travel documents (tickets) and coupons for travel in public transport, as well as payments for services in the field of housing and communal services (including services of resource-supplying organizations).

Representatives of public transport and housing and communal services will not be fined until July 1, 2020 for the following violations:

• Non-use of cash registers.
• Re-registered non-use of CCP.
• The use of an online cash register that does not meet the established requirements.
• The use of an online cash desk that meets the established requirements with violations.
• Failure to transfer a paper or electronic check to the client at his request.

In this article you will learn:

• Recent developments in the application of CCP.
• How much will the transition to online cash register cost?
• For whom is the mandatory application of the CCP provided?
• What are the terms for the entry into force of changes in the law on CCP.
• Who can continue to work without the use of CCP.
• What kind of reporting should be generated when working with CCP.
• What is the liability if the procedure for applying the CCP is violated.

Russian legislation is being modernized, changes are made to it, laws and legal norms are being improved. These processes also affected the sales sector: quite recently, amendments were adopted to the Federal Law 54-FZ on the use of new cash registers in retail trade and the provision of services. This regulatory document is designed to modernize the sale processes in stores, streamline the legal relationship between the buyer and the seller, and also simplify the interaction between the tax service, trade organizations and individual entrepreneurs. It is not surprising that in the modern era of digital technologies, the state decided to adopt a new law on the use of cash registers and bring the trade to a new information level by automating and modernizing the collection of data when making cash settlements and payments using electronic means between the buyer and the seller, as well as between the supplier and service consumer.

At the moment, the norms for the use of cash registers by organizations and individual entrepreneurs are prescribed in the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards”.

The law on the application of KKT 54-FZ obliges all organizations and individual entrepreneurs to use cash registers when charging for goods or services rendered. It also spells out exceptions under which an enterprise or individual entrepreneur is exempted from using devices.

In this article, we will consider in which cases the use of cash registers is mandatory, the circumstances under which there is an exemption from the installation of devices, as well as what are the rules for their implementation and sanctions in case of violation of the procedure for using cash registers.

The law on the use of cash registers implies a gradual transition to the use of online cash registers, it applies to both large retail chains and small businesses and individual entrepreneurs.

Recent changes in the use of CCP in 2018

In order to improve control and make it easier to administer taxpayer income, a number of fundamental changes were made to Federal Law No. 54-FZ (Federal Law No. 290-FZ).

Thanks to these amendments, it became possible to use a new generation of cash registers with the function of remote data transfer directly to the fiscal authorities. This will allow the Federal Tax Service to receive information online and analyze the information received to identify the risk of violations, which in general will help to conduct tax audits more accurately. For the majority of trading enterprises and individual entrepreneurs, the innovation will facilitate and simplify the sale process, since the checks should be targeted, not affecting a large number of trading companies.

The use of such an automated intellectual system for collecting information about the activities of firms and individual entrepreneurs through the use of a new, modernized CCP, of course, should bring a positive result.

The developers of the new information collection system, as well as employees of the federal tax service, talk about expanding the possibilities for controlling the activities of firms and entrepreneurs, including:

• The presence of the function of registering cash registers through a personal account on the website of the Federal Tax Service, as well as remotely conducting all legally significant operations in the workflow related to the use of cash registers via the Internet and the website of the Federal Tax Service.
• It is no longer required to conclude a contract for the maintenance of CCP.
• Under certain conditions, CCP can be used offline.
• Online trading should become simple and transparent.
• Deep integration of cash registers with modern mobile devices - phones, smartphones, tablets.
• Reducing tax audits.
• The transition to a new type of CCP and its integration into a unified data collection system will take place in stages.

The use of the new CCP should allow the entrepreneur to work in more comfortable market conditions, as improved technology minimizes the ability of competitors to evade tax deductions. In addition, the introduction of the new CCP system should reduce the costs of entrepreneurs and organizations for the annual maintenance of this equipment, this is especially true for small businesses and individual entrepreneurs on tax systems such as the simplified tax system and UTII.

In contrast to this, opinions are expressed that the transition to a new CCP system will require serious financial costs for the modernization of existing equipment, and in some cases, if it is impossible to improve and bring equipment to a new standard, it will have to be replaced with a new one, which will entail serious financial costs. . In addition, those who were previously exempted from the use of CCP will also bear the costs, since they will have to buy new equipment. Also, additional costs will affect those who are forced to use strict reporting forms. According to the new law, the BSO is supposed to be generated in electronic form or on paper at the time of payment for the services rendered, this procedure should also be automated.

Undoubtedly, for business entities, the introduction of a new system for the use of cash registers has certain positive aspects, including automation of administration and a decrease in the number of tax audits. The new model uses Internet communication channels, but it's no secret that there are still areas where the stability of the network leaves much to be desired. This also causes certain concerns among entrepreneurs, since earlier the Internet was not required for sales, but today trading without connecting CCP to the Network will be impossible.

Also, for buyers, the introduction of a new CCP should improve the consumer protection system:

• Buyers will be able to receive a check in electronic form to their mail, as well as from OFD.
• Quickly and effortlessly independently check the legality of a cash receipt using a special mobile application: this program is free and allows you to send a complaint directly to the servers of the Federal Tax Service if you have any doubts.

For buyers, receiving a check in electronic form is convenient: now you can not be afraid that it will burn out in the sun or get lost. On the other side of the barricades are entrepreneurs who fear that shifting some of the supervisory functions from the state to ordinary citizens can untie the hands of the latter and they will begin to use the control of trade operations for other purposes, but to the detriment of decent businessmen. Delegating to citizens the authority to check the activities of entrepreneurs is questionable.

Summing up, we can say that the introduction of a new system for the use of cash registers will allow the authorities to bring part of the retail trade out of the shadows and at the same time increase the amount of tax revenues to the state budget. In the technical part, the mechanism for registering and administering cash registers should be simplified, the number of tax audits will be reduced, and the Federal Tax Service will focus on problematic, risky retail trade areas. For the buyer, the introduction of online cash registers in accordance with FZ-54 on the use of cash registers in 2017 will provide a more convenient and universal way to obtain information about purchases made and save this data in electronic form.

• Robotization of production: scope, pros and cons of introducing robots

What are the features of the new application of CCP

The existing procedure for conducting trading activities assumes that at the time of payment for the goods, the transaction and the amount of the purchase are recorded on a special cash tape, a cash receipt for the buyer, in the memory of the cash register, and also in the cash book maintained by the cashier. When conducting a tax audit, the data from the cash book are compared with the values ​​recorded in the memory of the cash register. The adopted amendments change this algorithm and make it more detailed and accurate. In the previously used scheme, in addition to the buyer and the seller, there are two more actors: OFD - the operator of fiscal data and the IFTS. Each of these bodies has its own goals and objectives.

If earlier cash registers were equipped only with fiscal memory, now such equipment must necessarily have a special fiscal drive that can not only record data on trade operations, but also encrypt them, and also send them in encrypted form to the servers of the fiscal data operator.

Let's look at a simple example of a new CCP algorithm. Standard situation: the buyer came to the supermarket, picked up a basket of groceries and went to the checkout. The seller-cashier punches all the goods through the new cash register, after which the cash register sends all the information in encrypted form to the fiscal data operator, he, in turn, processes this request on his servers, the receipt information is placed in the OFD database, after which the OFD sends to cashier a unique number assigned to the check. After all this, information about the purchase made is sent to the servers of the tax authorities.

The buyer, as before, is issued a paper check by the seller, but if he expressed a desire to receive a copy of the check in electronic form to his postal address, the CCP will automatically send this document to the client's mail. The consumer must declare such a need in advance, before the check is broken. Accordingly, the buyer is obliged to inform the seller in advance of the details (e-mail).

According to the new requirements, the appearance and data in the receipt will also be changed: the document must contain a unique QR code by which it can be identified on the OFD and IFTS servers.

Information that must be present in the check without fail:

• information about the fiscal data operator and its website;
• place, date and time of purchase;
• information about the seller and his taxation system;
• type of transaction (incoming or outgoing);
• the amount payable, including VAT data;
• information about the form of payment: bank cards, electronic wallets or cash.

When amending the federal law FZ-54 on the use of CCPs, the legislator insisted that a new form of application of CCPs would make it possible to bring a part of the financial market out of the shadows and increase the efficiency of tax collection. Such a system is also convenient for the buyer - for example, if a paper check is lost, its presence in electronic form can help, if necessary, to prove the fact of the transaction. In addition, the legislator is thus trying to bring online commerce out of the shadows, since, under the new amendments, online stores are also required to issue checks in electronic form, and to carry out all transactions through the OFD and tax authorities' servers.

The activity of the fiscal data operator is an innovation in the Russian financial market. According to Federal Law 54 on the use of cash registers, any organization capable of round-the-clock continuous processing of each check in real time can become an operator, while the company's equipment must comply with modern cryptographic protection standards, and the information itself must be inaccessible to third parties. An up-to-date list of fiscal data operators can be found on the website of the tax service.

How much will it cost to switch to CCP online

It is assumed that the transition to a new CCP application system will bring quite a lot of positive aspects, but there is also a negative one - the need to purchase or upgrade existing equipment, which is especially relevant when CCP is used by individual entrepreneurs.

The easiest way is to purchase a new cash register that immediately meets the required standards, contains a modern fiscal drive and is programmed by the manufacturer. This option is not cheap, and such a cash desk will cost about 15-20 thousand rubles, which for some individual entrepreneurs is already a significant expense.

It is also possible to upgrade existing cash desks, but it is worth immediately clarifying that not all CCP models can be improved and connected to the new system. In itself, such an update is tentatively estimated at about 5 thousand rubles.

Mandatory, according to the law FZ 54 on the use of cash registers, in 2018 is an agreement with the selected fiscal data operator, the amount of about 4 thousand rubles for annual maintenance is preliminary called.

• What to do if the company received an inspection of UEBiPK (OBEP)

For whom is the mandatory application of the CCP provided?

Cash registers are required to be used by all organizations and entrepreneurs that carry out settlements both in cash and by means of electronic payment systems (clause 1, article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers when making cash settlements and (or) settlements using electronic means of payment”).

Calculations mean:

• acceptance of money from the buyer in the form of payment for goods, works or services;
• payment of money to the seller for goods, works or services;
• payment of funds in case of refusal of the buyer from previously purchased goods, works or services;
• receiving money from the seller in case of refusal of previously purchased goods, works or services;
• acceptance of bets and payment of winnings in the course of gambling;
• acceptance of funds during lotteries and the payment of winnings in them.

In these cases, the use of cash registers is mandatory from July 15, 2016; previously, it was required to use cash registers only when receiving money when selling goods, performing work, or providing services.

In areas remote from communication networks, CCPs can be used offline (clause 7, article 2 of Law No. 54-FZ).

According to the order of the Ministry of Communications of the Russian Federation No. 616 dated December 5, 2016, local executive authorities of the constituent entities of the Russian Federation have the right to establish such settlements using certain criteria, a list of such areas must be published on the websites of municipalities.

Terms of application of the CCP: the main stages of the entry into force of changes in the law

Federal Law No. 290-FZ provides for a transitional period during which individual entrepreneurs and organizations are required to switch to a new modern or modernized type of CCP. Fully all provisions of the law should come into force on February 1, 2021.

The table shows the start dates for certain provisions of the law.

Regulations	Validity	Note
The date of issue and the number of the positive expert opinion of the expert organization on the compliance of the CCP model with the requirements of the legislation of the Russian Federation on the use of CCP and the information contained in such an opinion are submitted by the manufacturer of the CCP to the tax authority		The data is needed to include cash registers in the register of cash registers maintained by the Federal Tax Service
Date, issue number of the expert opinion of the expert organization on the compliance of the technical means of the applicant for permission to process fiscal data with the requirements of the legislation of the Russian Federation on the application of CCP and the information contained in the said opinion, as well as a copy of the document itself, is attached by the applicant to the application for permission to process fiscal data		OFD must have permission to process fiscal data, obtained in the prescribed manner
Organizations and individual entrepreneurs have the right to register CCPs in accordance with the previously existing procedure
A cash register registered with the tax authorities before February 1, 2017 is applied, re-registered and de-registered in accordance with the previous procedure
Organizations and individual entrepreneurs who have applied for registration (re-registration) of CCPs to the tax authorities are required to conclude an agreement with OFD		From the indicated date, the transfer of fiscal data to the tax authorities in electronic form is carried out through the OFD, except for the established case (remote area). Until that date, these provisions apply voluntarily
Registration and re-registration of cash registers, which does not ensure the transfer of each cash receipt or BSO in electronic form to the OFD, containing a fiscal sign, is not allowed, except for the established case (remote area)
Maintaining the State Register of cash register equipment is carried out according to previously established rules
Individual entrepreneurs using PSNO, as well as organizations and individual entrepreneurs who are UTII payers, when carrying out the types of entrepreneurial activities established by paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash register equipment, subject to the issuance of a supporting document at the request of the buyer in the previous order
Organizations and individual entrepreneurs performing work that provide services to the public have the right not to apply cash register equipment, provided that they issue the relevant BSO in the previously established manner		BSO can be issued without the use of an automated system
The right of organizations or individual entrepreneurs not to apply CCP in accordance with the previous procedure is retained
Organizations and individual entrepreneurs engaged in sales using vending machines may not use cash registers as part of such vending machines.
Specialists of expert organizations have the right to conduct an examination of the compliance of CCPs and technical means of the OFD (permit applicant) with the requirements for such CCPs and equipment, without additional professional education in this area	Prior to the approval of standard additional professional programs in the field of assessment	These programs are approved by the federal executive body authorized to control and supervise the use of CCP
Expert organizations carry out the specified examination in accordance with the internal methodology approved by them	Prior to the approval of the methodology for conducting an examination of CRE models and technical means of CRE (permit applicant), including checking the possibility of interaction of CRE with all CRF and all models of fiscal drives included in the register of fiscal drives, interaction of CRE technical means (permit applicant) with all models of CRE included in the register of cash registers, and all models of fiscal drives included in the register of fiscal drives	The methodology is approved by the federal executive body authorized to control and supervise the use of CCP
The VAT rate is indicated on the cash receipt and BSO as a mandatory requisite
Separate groups of organizations and individual entrepreneurs use CCP, including using devices on mobile phones, smartphones, tablet computers		The procedure for the use of special devices will be established by the Government of the Russian Federation
On the cash receipt and BSO, the names of goods (works, services) and their quantity are indicated. For individual entrepreneurs using PSNO and USNO, as well as individual entrepreneurs working under special regimes in the form of UAT, UTII when carrying out the types of business activities established by paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation, with the exception of individual entrepreneurs trading in excisable goods, this rule applies from the specified date		Paragraph 2 of Art. 346.26 of the Tax Code of the Russian Federation establishes the types of activities in respect of which a special regime is applied in the form of UTII

Who can continue to work without the use of CCP

The list of taxpayers exempted from the use of cash registers is defined in federal law No. 290-FZ of July 3, 2016, and a list of those enterprises that are not required to use cash registers until July 1, 2018, although they have such an opportunity.

The following organizations and individual entrepreneurs are exempted from the use of CCP without time limit:

1. credit institutions in automatic settlement systems;
2. organizations and entrepreneurs operating in the following areas:

• trade in newspapers and magazines;
• sale of securities;
• sale of travel documents by conductors and drivers in the cabin of the vehicle;
• meals for students and employees of educational institutions;
• when trading at fairs, exhibition complexes, markets;
• peddling trade;
• sale of ice cream and non-alcoholic drinks on tap in kiosks;
• trade in milk, kvass, vegetable oil and live fish from tank trucks;
• acceptance of glass containers and secondary waste from the population;
• shoe repair and painting;
• repair and production of keys and metal haberdashery;
• supervision and care of children, the disabled, the elderly;
• implementation by the manufacturer of products of creativity and folk craft;
• sawing firewood and plowing vegetable gardens;
• porter services at stations and ports;
• renting out their residential premises by an individual entrepreneur;

1. organizations and entrepreneurs whose activities and settlements are carried out in hard-to-reach and remote places;
2. pharmacies located in rural feldsher-obstetric stations;
3. activities for the provision of services for conducting religious rites and ceremonies, as well as for the sale of religious literature and religious objects, are exempted from the use of CCP.

A complete list of organizations exempt from the use of CCPs is presented in Article 2 of Federal Law No. 54-FZ.

Until July 1, 2018, the following types of companies and individual entrepreneurs are exempted from the use of cash registers in accordance with the law:

1. entrepreneurs and organizations conducting their activities using the UTII system, but subject to the issuance, at the request of the buyer, of a document confirming the payment for the goods or services and the receipt of funds;
2. individual entrepreneurs on the patent system, but also subject to the issuance, at the request of the buyer, of a document confirming the payment for the goods or services and the receipt of funds;
3. companies performing work or providing services to the public, but subject to the issuance of strict reporting forms

The sale of goods through vending machines is also exempted from the use of cash registers.

More details about organizations exempted from the use of CCP until July 1, 2018 can be found in Parts 7, 8, 11 of Article 7 of Federal Law No. 290-FZ of July 3, 2016.

The delay in the transition to online cash registers has been extended until July 1, 2019 by Federal Law No. 337-FZ of November 27, 2017, and it applies to the following entities:

1. entrepreneurs and organizations on UTII, with the exception of those conducting trading activities and providing services in the field of public catering;
2. individual entrepreneurs on UTII, conducting trade and providing catering services, but subject to the absence of employees;
3. individual entrepreneurs on the patent system of taxation, with the exception of those who carry out trade and provide services in public catering;
4. individual entrepreneurs on the patent system of taxation, who carry out trade and provide services in public catering, but do not have employees;
5. individual entrepreneurs and organizations providing services to the population (with the exception of public catering with the involvement of hired workers), subject to the issuance of strict reporting forms by them;
6. individual entrepreneurs who trade through vending machines and do not have employees.

Calculations using CCP: what kind of reporting should be generated

When using cash registers, it becomes necessary to draw up the following documents:

• Act on the translation of readings and registration of meters (form KM-1). This act is drawn up when a new device is launched, as well as when the cash register was repaired or the fiscal memory was reset or replaced.
• The act of taking meter readings (form KM-2). This act is drawn up when the cash register is transferred into operation by another organization, as well as after the repair.
• Act on the return of monetary amounts (form KM-3). It is issued when situations arise when you need to return money to customers on unused checks. And also in case of erroneous penetration of the check.
• Journal of the cashier-operator (form KM-4). This document is drawn up to record all operations on the cash register, a journal is entered for each individual cash register, entries in it are made by the cashier according to Z-reports.
• Journal in the form of KM-5. If the organization operates without a cashier-operator.
• Form KM-6, certificate-report of the cashier-operator. It draws up a report on the readings of the KKM meter and revenue per day or work shift. The cashier fills out this report and, together with the proceeds, submits it to the head of the organization according to the cash receipt order. Also, the cashier can hand over money to the collector of the bank.
• Form KM-7, information about meter readings in KKM. It is a summary report on the readings of KKM meters and daily revenue and is an annex to the cashier's reference report.
• Form KM-8, a journal kept by the head of the organization, contains information about the calls of KKM service specialists, this journal is maintained by the TsTO specialist.
• Journal of cash verification (form KM-9). This journal is issued in the event of a sudden, unscheduled check by the controlling organization in order to clarify the actual amount of money at the checkout.

When making cash payments, in addition to the above reporting documents, organizations and individual entrepreneurs must strictly observe cash discipline.

If an organization or an individual entrepreneur has already switched to online cash registers, then the documents listed above do not need to be maintained, this is an undoubted plus and an argument for the early start of using modern cash registers and online cash desks.

• Cash limit: calculation, establishment, responsibility for exceeding

What is the liability if the procedure for applying the CCP is violated

Responsibility for trade in goods and provision of services without the use of cash registers is established by Article 14.5 of the Code of Administrative Offenses of the Russian Federation. But in connection with the innovations regarding the change in the rules for the use of cash registers, amendments were made to the article, which relate to cases of non-compliance with the law by both entrepreneurs engaged in settlements through cash registers and fiscal data operators.

If an entrepreneur uses a CCP that does not meet modern standards, as well as in violation of the terms and procedure for registering and re-registering devices, then the following sanctions may be imposed on him:

• a warning or a fine on an official from 1.5 to 3 thousand rubles;
• a fine for a legal entity is from 5 to 10 thousand rubles.

These liability rules apply from February 1, 2017. Also, if an entrepreneur or organization did not send an electronic check to the buyer (at his request), then a warning or a fine is issued: for an official - 2 thousand rubles, for a legal entity - 10 thousand rubles.

Penalty table

Offense	Punishment for an official	Punishment for a legal entity
Non-use of CCP	A fine in the amount of ¼ to ½ of the settlement amount, but not less than 10,000 rubles.	A fine of up to ¾ of one size of the settlement amount, but not less than 30,000 rubles.
Non-use of CCP (repeatedly), if the amount of settlements without CCP amounted to more than 1,000,000 rubles.	Disqualification for a period of 1 to 2 years	Suspension of activities for up to 90 days
Use of CRE that does not meet the requirements, violation of the registration procedure and conditions for the use of CRE
Failure by an organization or individual entrepreneur to provide information and documents at the request of the Federal Tax Service or violation of the deadlines for their submission	Warning or fine from 1,500 to 3,000 rubles.	Warning or fine from 5,000 to 10,000 rubles.
Non-provision by an organization or individual entrepreneur of a check (paper or electronic) to the buyer	Warning or fine of 2,000 rubles.	Warning or fine of 10,000 rubles.

Expert opinion

Consequences of misuse of CCP

Pavel Timokhin, Head of Accounting Consulting Service, Finguru, Moscow

Organizations and entrepreneurs were required to modernize or purchase types of cash registers that comply with the new law FZ-54 until July 1, 2017, but at the same time, the tax authorities stopped registering cash desks that did not meet modern standards as early as February 1, 2017.

Sanctions for non-use of the cash desk for the director range from ¼ to ½ of the sales volume, and for the organization the fine will be from ¼ to the full amount of all transactions without checks. If the offense is repeated and sales exceed 1 million rubles, then the director will be disqualified for up to two years, and the trading activities of the organization may be suspended for 90 days.

If the cash desk does not comply with the new standards, the company will receive either a warning or a fine of 5 to 10 thousand rubles for not issuing a check, and the directors will be fined 3 thousand rubles.

Information about experts

Pavel Timokhin, head of the accounting consulting service of the Finguru company, Moscow. The Finguru company was founded in 1999 and since 2005 has appeared on the electronics market. To date, there are more than 20 thousand client organizations. The company is focused only on the client in order to provide him with new technologies for working with information as much as possible. The company provides services: electronic accounting, office applications for rent, a system for managing enterprises, checking counterparties, a CRM relationship management system, and so on.