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The procedure for registering an online cash register in the year. New rules for working with cash registers. Who should connect the online cash register and when?

Good afternoon, dear individual entrepreneurs!

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

So, the hour of ICS is approaching. And in this short article I will answer the most frequently asked questions, which are heard again and 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 registers will be as follows:

1. From February 1, 2017 Only new types 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 old cash register) no later than July 1, 2017. That is, you will have to shell out money for a new cash register or its modernization, which is sad. Considering their cost.

I am an individual entrepreneur on ENV (or PSN). Do I need to buy a new type of cash register?

Indeed, now (in 2016) many choose PSN and UTII only because in these taxation systems it is possible NOT to use cash registers. But this benefit will only remain until July 1, 2018. Then, individual entrepreneurs on UTII (PSN) will also have to buy a cash register 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 deferment for another year - until July 1, 2019. You can read about or just watch the new video below:

What kind of cash registers are these? How are they different from ordinary ones?

Unlike those cash registers that are used now, they IMMEDIATELY transmit data via the Internet where it is needed =) . That is, in the Federal Tax Service. As you understand, you will also have to organize Internet access for such cash registers.

A so-called “electronic receipt” will also be recorded, which the buyer cannot lose in principle.

What if I live in the remote taiga, where there is no Internet access? How then?

Don’t worry, our deputies have provided for such a moment. The law clearly states that for places where there is no Internet access, it will remain possible to use cash registers without transmitting data to the Federal Tax Service online.

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

Here is what is said verbatim 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 authority executive branch carrying out the functions of developing and implementing state policy and legal regulation in the field of communications, and those indicated in the list of areas remote from communication networks, approved by the authority state power subject Russian Federation, users can apply control cash register equipment in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the fiscal data operator."

That is, it will not be possible to simply refuse to use new cash registers in 2017 if your locality does NOT fall on this magic list.

What happens if I don’t buy a new cash register?

In fact, the penalties are quite severe. Everything has been done to ensure that entrepreneurs use the new cash registers en masse.

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

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

entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement carried out without the use of cash register equipment, but not less than ten thousand rubles; on legal entities- from three-quarters to one size of the settlement amount made using cash cash and (or) electronic means of payment without the use of cash register equipment, but not less than thirty thousand rubles.”;

"3. Repeated commission of an administrative offense provided for in Part 2 of this article, if the amount of settlements made without the use of cash register equipment amounted, including in the aggregate, to one million rubles or more -

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

4. Use of cash register equipment that does not comply established requirements, or the use of cash register equipment in violation of the procedure for registering cash register equipment, the procedure, terms and conditions for its re-registration, the procedure and conditions for its use established by the legislation of the Russian Federation on the use of cash register equipment -

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

As you understand, suspending the operation of any store for 90 days is almost a death sentence.

Where can I read this fascinating law in full?

At the time of writing, it was undergoing approval by the Federation Council. According to the plan, it should be signed by the President of Russia on June 29.

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

In short, read here:

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

It has 130 pages, if that =)

Full title: “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards” and certain legislative acts

Russian Federation"

What to do? What should I do? Where to run?

I advise you to contact companies in advance that sell cash registers for individual entrepreneurs and service them. Surely they have already prepared for this global event for a long time and have been looking forward to it for a long time =)

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

In a word, think over the 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 previously said that “old” cash registers could be used for another 7 years, which is no longer relevant.

New one ready e-book for taxes and insurance contributions for individual entrepreneurs on the simplified tax system 6% without employees for 2020:

“What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2020?”

The book covers:

Questions about how, how much and when to pay taxes and insurance premiums in 2020?
Examples for calculating taxes and insurance premiums “for yourself”
A calendar of payments for taxes and insurance premiums is provided
Frequent mistakes and answers to many other questions!

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

"IP on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions must be paid in 2020?"

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

Sales data must be transmitted to the tax office online, so the cash register requires the Internet to operate. Anything will do: leased line, Wi-Fi, mobile internet- There are no requirements in the law. The main thing is that the connection works stably.

Step 2

Select online cash register

Cash registers differ in power, size and functionality. Suitable for courier and fast food with a large flow of visitors different models- build on the specifics of your business.

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

Step 3

Buy a fiscal drive

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

Fiscal storage devices are issued for the following periods:

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

Step 4

Conclude an agreement with the OFD

A fiscal data operator (FDO) is an intermediary who collects and processes fiscal data of a business and transfers it to the Federal Tax Service. According to the law, only a company that has received tax permission can operate as an OFD.

All entrepreneurs must enter into an agreement with the OFD and transmit information to the Federal Tax Service only through it. Sberbank cooperates with "". This is the largest fiscal data operator in Russia. The OFD Platform not only transmits cash register data to the tax office and allows you to work with labeled goods, but also gives entrepreneurs the opportunity to analyze business performance through personal account.

Step 5

Register an online cash register and FN with the tax office

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

To register a cash register with the tax office, you can send documents by mail, come to the branch in person, or submit an application online through your personal account on the Federal Tax Service website.

How to report to government agencies online

To “communicate” with the Federal Tax Service online, you need a qualified electronic signature -. This is analogous to your signature: you can use it to certify electronic documents. CEP allows you to interact with government agencies remotely: correspond with the tax, Federal customs service and other authorities, regularly send reports to the Federal Tax Service, Pension Fund, Social Insurance Fund and Rosstat. To transfer data to all government agencies through one program, you need to install an electronic document management system (EDF).

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

What's next: how to automate your business

When the business grows, some processes can be automated and managed through single service. For Sberbank it is “”. It has built-in programs for accounting and organizing the cashier’s workplace, monitoring all sales channels, and has integration with 1C: Accounting, mailings, telephony and other services.

Main

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

2

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

With

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

From February 1 this year, the Federal Tax Service registers only online cash registers. And from July 1, many entrepreneurs and companies must switch to using online cash registers for payments, with some exceptions. Read about the changes to cash registers in 2017 and the latest news about the transition to online cash registers in this article.

Who does the new requirements apply to?

The scope of application of the new cash register technology concerns payments in cash and electronic means of payment. Law No. 290-FZ of 07/03/2016, which introduced these changes to the Law on Cash Register of 05/22/2003, significantly expands the scope of application of cash register equipment, extending it, inter alia, to settlements with customers carried out by persons using UTII, patent system, as well as on entrepreneurs and companies who, when providing household services do without cash registers, writing out BSO.

According to the transitional provisions of 290th Federal Law these persons will have to start using online technology from July 1, 2018. Companies and entrepreneurs that do not belong to these persons and do not fall under statutory exceptions must use online cash registers as of July 1, 2017.

The introduction of new cash register equipment will require appropriate investments from entrepreneurs. According to rough estimates, the costs will be about 20 thousand rubles.

This will include expenses:

for acquisition or modernization cash register(from 12 thousand rubles);
for service under a contract with fiscal operator, through which information about payments made through the cash register will be sent to the Federal Tax Service (from 3 thousand rubles per year).

In addition, there may be additional costs:

for the purchase electronic signature(about 2 thousand rubles);
to connect to the Internet at the place where the cash register is used;
for update software taking into account the new requirements for information displayed on receipts (the list of purchased goods, the price, discounts provided for each product must be indicated).

In addition, an annual (for small business once every three years) replacement of the fiscal drive will be required. Rules for working with new technology You will need to train staff or hire already trained employees.

Why is all this being done? According to officials, the introduction of online cash registers will help dramatically increase tax collection. At the same time, they focus on experience South Korea, where the application of such measures has led to an increase tax revenue to the treasury 2 times. In addition, officials believe that the use of online cash registers will optimize control over payments and reduce the number of business checks.

Who should not use online cash registers for payments?

There are still exceptions in the cash register law in which the use of cash registers is not required. Who is not affected by the cash register changes in 2017? The types of activities exempt from CCM include, in particular:

sales printed publications and related products in newsstands;
ticket sales in public transport;
trade in retail markets, fairs, exhibitions;
trade in kiosks with drafts soft drinks, ice cream;
trade from tanks with kvass, milk, etc.;
hawking vegetables and fruits;
shoe repair and painting;
rental of residential premises owned by entrepreneurs.

There is no need to use CCP and pharmacies located in rural areas populated areas. You can also work without cash registers in remote or hard-to-reach areas, the lists of which are determined by regional authorities. In areas remote from communications, cash registers can be used in a mode that allows periodic transmission of payment data.

Sanctions for violating the new rules on cash registers

In addition to the rules for using cash registers in 2017, changes also affected sanctions for violating the established rules. Law 290 introduced amendments to the Code of Administrative Offenses of the Russian Federation, according to which:

for payments without the entrepreneur’s cash register, official companies can be fined ¼ to ½ of the amount of a settlement with a violation, but not less than 10 thousand rubles, and the company itself - ¾ to 1 of the amount of such a calculation, but not less than 30 thousand rubles. Repeated violations may result in disqualification for up to 2 years and suspension of activities for up to 90 days;
For the use of cash registers in calculations in violation of the established rules, the entrepreneur and an official of the company can be fined in the amount of 1.5 - 3 thousand rubles, the company - in the amount of 5 - 10 thousand rubles.

Last year, federal legislation stipulated that business entities engaged in cash sales of work, goods, and services must switch to using new cash registers. Online cash register since 2017 who should switch to new cash register These are, first of all, simplifiers, subjects under the general taxation regime. IN voluntarily it can be installed by other enterprises and individual entrepreneurs.

An online cash register is a control device that contains a fiscal storage device and also has Internet access. Each sales transaction recorded using them is transmitted via communication means to a special server of the FD operator, which stores it and provides this data to the tax authorities.

The cash register must have a serial number on its body, have a device for printing a receipt, and have a clock that reflects real time.

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

Before registering such a cash machine, business entities must first formalize an agreement with the FD operating company. Check online cash register must include a QR code. It must also include a number of mandatory details that are listed in the law. In addition, using an online cash register allows the buyer to receive an electronic version of the receipt.

Attention! Previously operating CSAs did not have such a function. Therefore, their registration ended on February 1, 2017, and from July 1 they will no longer be used at all. It is allowed to re-equip previously existing cash desks by special means for communication, but this must be formalized.

Who should use online cash registers from 2017

Online cash registers since 2017 new law establishes a transition period from February 1 to July 1, when both new and old cash registers can operate. However, it is no longer possible to register, including changing ECLZ, from February.

The category of entities for which online cash registers will become mandatory primarily includes organizations and individual entrepreneurs that apply a general and simplified taxation regime. They are required to record the income they receive for tax purposes.

This group also includes alcohol sellers, for whom the use of a cash register was previously mandatory. Now an online cash register for individual entrepreneurs selling beer and other types of alcohol is mandatory from March 31, 2017, and this requirement even applies to imputators and patents.

Online cash registers for individual entrepreneurs on UTII and companies in the same mode, as well as entities using PSN, will become necessary for use from July 1, 2018. Currently, they can still carry out their business activities without using CCA. This relaxation is given due to the fact that for this category, income is taken into account not actual, but potential and imputed.

But in about a year, these companies and individual entrepreneurs will also have to operate online cash registers. Since the BSO he uses will also need to be issued only through an online cash register.

Attention! The Law on Online Cash Registers provides a list of persons who will be exempt from using such machines. This includes subjects working in hard-to-reach places where there is no possibility of connecting to the Internet. described in detail here.

In what case can you not use online cash registers?

The law establishes that sellers in unequipped markets, selling from vehicles, performing shoe repair, kiosks with periodical literature, and landlords renting out their residential premises are currently exempt from the use of online cash registers.

Benefits when using new cash registers

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

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

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

Features of using online cash registers for online stores

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

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

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

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

Attention! In the case where the store has courier delivery, it is also necessary to have a portable cash register to knock out a receipt at the time the goods are transferred to the buyer.

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

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

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

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

In addition, all firms and entrepreneurs are required to use new cash registers when selling alcohol, regardless of how it is sold. At the same time, the law does not make any mention of taxation systems, which means that even entrepreneurs with UTII and a patent need to use an online cash register.

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

Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment...” (hereinafter referred to as Law No. 54-FZ) was updated back in 2016.

Corresponding changes were made to it by Federal Law No. 290-FZ dated 07/03/2016 (hereinafter referred to as Law No. 290-FZ), but only on July 1, 2017, for cash registers registered with the tax authorities before 02/01/2017, the “transition period” ended ", during which it was possible to apply CCP, guided by the old requirements of Law 54-FZ (clause 3 of Article 7 of Law No. 290-FZ). Thus, many organizations and individual entrepreneurs have only recently encountered innovations.

CCP is used on the territory of the Russian Federation in mandatory by all organizations and individual entrepreneurs when making payments, with the exception of cases established by Law No. 54-FZ (Article 1.1, Part 1, Article 1.2 of Law No. 54-FZ). We will discuss these cases in more detail below.

Moreover new edition Law 54-FZ specifies that calculations- This:

acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services provided;
accepting bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting gambling;
acceptance of funds upon sale lottery tickets, electronic lottery tickets, acceptance of lottery bets and payment of funds in the form of winnings when carrying out activities related to organizing and conducting lotteries.

Important!
From July 1, 2017, cash register systems must be used not only for payments in cash or using bank cards, but also for payments using electronic means of payment.

This means that when making payments using payment systems, for example, PayPaI, Yandex.Money, etc., sellers must also use cash register systems (Clause 19, Article 3 of the Federal Law of June 27, 2011 No. 161-FZ “On National payment system"). Moreover, the Ministry of Finance of the Russian Federation clarified that even if an individual makes a payment through a bank by payment order, then upon receipt from individuals payments to the bank account the seller is obliged to issue cash receipt(see, for example, Letter of the Ministry of Finance of Russia dated August 15, 2017 N 03-01-15/52356).

The check is sent to the subscriber number or address specified by the buyer before payment email, except in cases where the organization (IP) does not have the opportunity to obtain the specified buyer data. In this case, the organization (IP) must take all measures to obtain the buyer’s data. One of such measures may be reaching an agreement with a credit institution to request buyer data when the buyer (client) submits an order to the credit institution (Letter of the Ministry of Finance of Russia dated August 15, 2017 N 03-01-15/52356).

It is not yet clear how to implement these recommendations. But entrepreneurs have time to resolve this issue. The fact is that, according to clause 9 of Article 7 of Law No. 290-FZ, if organizations or individual entrepreneurs, in accordance with Law No. 54-FZ (as amended in force before the date of entry into force of Law No. 290-FZ), has the right not to use cash register systems, this right remains with them until 07/01/2018.

Since before the amendments to Law 54-FZ it was not necessary to use cash register systems for payments by electronic means of payment (except for payments with payment cards), organizations or individual entrepreneurs will be required to use cash register equipment in such situations only after 07/01/2018 (Letter of the Ministry of Finance of Russia dated 13.10. 2017 N 03-01-15/67149). We hope that by this time the issue with the practical implementation of innovations will somehow be resolved (appropriate changes will be made to the legislation).

Who can avoid using online cash registers?

In accordance with the provisions of Law No. 54-FZ, the following categories of taxpayers can currently make payments without the use of online cash registers:

Exemption from the use of online cash registers when making payments

Who can't use it?	Based on what?
Organizations and (or) individual entrepreneurs when making payments using an electronic means of payment between them (including using the remote banking system - the “Client-Bank”, “Internet Banking”, “Mobile Banking” systems)	clause 9 art. 2 of Law No. 54-FZ, paragraph 19 of Art. 3 of Federal Law No. 161-FZ dated June 27, 2011 “On the National Payment System”, Letters of the Federal Tax Service of Russia dated February 9, 2017 No. ZN-3-17/830@, dated February 2, 2017 No. ED-4-20/1848@, Bank Russia dated 03/06/2012 No. 08-17/950 (clause 4)
Organizations and individual entrepreneurs carrying out the activities listed in clause 2 of Art. 2 of Law No. 54-FZ. For example: When selling newspapers and magazines, selling by a driver or conductor in a salon vehicle travel documents (tickets) and coupons for travel on public transport; When trading at retail markets, fairs, exhibition complexes (except for trading in non-food products according to the List approved by Order of the Government of the Russian Federation dated April 14, 2017 No. 698-r - the exception will come into force on July 1, 2017); When selling ice cream, bottled soft drinks, etc. at kiosks.	clause 2 art. 2 of Law No. 54-FZ, Letter of the Ministry of Finance of Russia dated June 28, 2017 No. 03-01-15/40934
Organizations and individual entrepreneurs located in areas remote from communication networks, subject to the issuance to the buyer, upon his request, of a document confirming the fact of payment. The list of such localities is determined by the regional executive authority and published on their websites	clause 3, clause 7 art. 2 of Law No. 54-FZ, Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 “On approval of the criterion for determining areas remote from communication networks”
Organizations and individual entrepreneurs carrying out payments NOT for goods (works, services) sold, in particular, when making payments under loan agreements	Art. 1.1 of Law No. 54-FZ, Letter of the Federal Tax Service of Russia dated December 20, 2016 No. ED-4-20/24495
Credit organizations when using automatic devices for settlements	clause 1 art. 2 of Law No. 54-FZ

In addition, in accordance with the “transitional provisions” of Law No. 290-FZ, until 07/01/2018, as already mentioned, organizations and individual entrepreneurs previously exempted from using CCT may NOT use CCT (clause 9 of Article 7 of Law No. 290-FZ) , as well as organizations and individual entrepreneurs:

Performing work and providing services to the public (subject to the issuance of the appropriate strict reporting forms) (Clause 8 of Article 7 of Law No. 290-FZ).
Individual entrepreneurs on PSN, as well as organizations and individual entrepreneurs on UTII when implementing types entrepreneurial activity for which UTII is applied (subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service)) (Clause 7 of Article 7 of Law No. 290-FZ ).
Carrying out trade using vending machines(Clause 11, Article 7 of Law No. 290-FZ)

For your information!
Bill No. 273256-7 was introduced into the State Duma of the Federal Assembly of the Russian Federation, which provides for amendments to Article 7 of Law 290-FZ and an extension until 07/01/2019 of the possibility not to use cash register systems by organizations and individual entrepreneurs listed in the above cases

We also note that until July 31, 2017, the use of cash registers was mandatory for the retail sale of alcoholic beverages, including in the provision of services catering(Letters of the Ministry of Finance of Russia dated March 27, 2017 No. 03-01-15/17554, Rosalkogolregulirovanie dated January 31, 2017 No. 2148/03-04). This requirement was provided for in paragraph 10 of Art. 16 of the Federal Law of November 22, 1995 No. 171-FZ “On state regulation production and circulation of ethyl alcohol...” (hereinafter referred to as Law No. 171-FZ) (as amended by clause 11, article 1, clause 4, article 9 of the Federal Law of July 3, 2016 No. 261-FZ).

But from July 31, 2017, this norm prescribes the use of cash registers in accordance with Law 54-FZ, and not in all cases of retail sale of alcohol (clause 13 of article 1, clause 1 of article 8 of Federal Law dated July 29, 2017 No. 278-FZ , Letter of the Ministry of Finance of Russia dated 09/05/2017 No. 03-14-17/56802). That is, from this date, individual entrepreneurs on PSN, as well as organizations and individual entrepreneurs on UTII when selling alcohol, have the right not to use cash register until 07/01/2018.

However, at the same time, Rosalkogolregulirovanie and the Ministry of Finance of the Russian Federation remind that the absence of an obligation to use cash registers does not relieve one from the obligation to transfer information about the retail sale of alcoholic products to the Unified State Automated Information System.

In addition, in accordance with paragraphs. 13 clause 2 art. 16 of Law N 171-FZ establishes a ban on the retail sale of alcoholic products (with the exception of sellers engaged in the retail sale of beer, beer drinks, cider, poire and mead) without providing the buyer with a document with a bar code on it containing information about the fact of recording information about the retail sale of alcoholic beverages in EGAIS.

Thus, retail sellers of alcohol (with the exception of sellers engaged in the retail sale of beer, beer drinks, cider, poire and mead) are required to issue the buyer a document recording the sale of alcoholic products in the Unified State Automated Information System even in cases where they are exempt from the obligation to use cash registers (Letter Ministry of Finance of Russia dated 09/05/2017 No. 03-14-17/56802).

Therefore, the relaxations regarding the possibility of not using cash register systems actually affected only organizations and individual entrepreneurs engaged in retail sales alcohol when providing public catering services (clause 13, clause 2, article 16 and clause 2.1, article 8 of Law 171-FZ). Thus, from July 1, 2017, most organizations and individual entrepreneurs are still required to use online cash registers.

Responsibility for non-use of online cash registers

Control and supervision of compliance with the legislation of the Russian Federation on the use of cash register systems is carried out by tax authorities (clause 1, article 7 of the Law of the Russian Federation of March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation”, clauses 1, 2 of article 7 of Law No. 54-FZ).

Law No. 290-FZ amended the Code of Administrative Offenses and tightened liability for non-use (use in violation of established requirements) of cash registers.

Non-use of cash register devices in cases established by legislation on cash register devices

Type of offense	Administrative responsibility		Base
Type of offense	On officials	Per organization (IP)	Base
For a primary offense	Fine from 1/4 to 1/2 of the settlement amount without cash register, but not less than 10 thousand rubles.	Fine for the organization from 3/4 to 1 of the settlement amount without cash register, but not less than 30 thousand rubles.	Part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation
In case of a repeated offense*, if the amount of settlements without cash register amounted to, incl. in total, 1 million rubles. and more	Disqualification for a period of 1 to 2 years	Administrative suspension of activities organizations and individual entrepreneurs for up to 90 days	Part 3 Art. 14.5 Code of Administrative Offenses of the Russian Federation
* Repeated commission of a homogeneous administrative offense is the commission of an administrative offense during the period when the user of a cash register is considered subject to administrative punishment in accordance with Article 4.6 of the Code of Administrative Offenses of the Russian Federation for committing a homogeneous administrative offense (subclause 2, paragraph 1, article 4.3 of the Code of Administrative Offenses of the Russian Federation).
Use of a cash register that does not meet the established requirements (use of a cash register in violation of the registration procedure, the procedure, terms and conditions for re-registration, the procedure and conditions of use established by the legislation of the Russian Federation on the use of cash register devices)	Fine 1,500 - 3,000 rubles.	Warning or fine for organization and individual entrepreneur 5,000 - 10,000 rub.	Part 4 Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, liability applies from 02/01/2017 (clause 15 of article 7 of Law No. 290-FZ)
Failure to send a cash register or BSO check to the buyer in electronic form (failure to transfer the specified documents on paper at the buyer’s request in established cases)	Fine 2,000 rubles.	Warning or fine for the organization 10,000 rub.	part 6 art. 14.5 Code of Administrative Offenses of the Russian Federation

The non-use of cash registers should be understood (clause 1 of article 3 of Law No. 54-FZ, clause 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16, Letter of the Ministry of Finance of Russia dated September 1, 2016 No. 03-01-12 / VN-38831) actual non-use of the cash register (including due to its absence).

Separate liability has also been established for the use of cash registers that do not meet established requirements or in violation of the procedure for application or registration.

The Federal Tax Service clarified that a cash register without a fiscal accumulator, including one deregistered in unilaterally tax authority cannot qualify as a cash register within the meaning of Law No. 54-FZ.

Therefore, starting from 07/01/2017, payments for goods sold(works, services) using old cash registers without a fiscal drive, entails administrative liability in accordance with Parts 2 and 3 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (Letter of the Federal Tax Service of Russia dated January 31, 2017 N ED-4-20/1602).

Grounds for exemption from administrative liability have been established for offenses provided for in parts 2, 4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation): the user of the cash register must voluntarily report to the tax authority about the offense committed (about the non-use of the cash register, the use of a cash register that does not meet the established requirements, or violation of such requirements), as well as voluntarily fulfill the corresponding obligation before a decision on an administrative offense is issued.

At the same time liberation will occur if the following conditions are simultaneously met:

At the time of filing the application, the tax authority did not have the relevant information and documents about the administrative offense committed;
The information and documents presented are sufficient to establish the event of an administrative offense.

As a result, a decision will be made to terminate the administrative proceedings.

A simplified procedure for bringing to administrative liability has been introduced, in which an administrative fine can be imposed by the tax authority without drawing up a protocol on an administrative offense, but only with the consent of the cash register user with the event of the charged administrative offense (Clause 4 of Article 28.6 of the Code of Administrative Offenses of the Russian Federation).

This is possible in situations where the tax authority reveals an offense as a result of an automated verification of information and applications received from individuals and organizations. In such cases, an administrative fine is imposed in the amount of 1/3 of the minimum amount of the administrative fine provided for in parts 2, 4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation (Part 3.4 of Article 4.1 of the Code of Administrative Offenses of the Russian Federation).

If the online cash register was purchased late...

We would like to draw your attention to the fact that the statute of limitations for bringing administrative liability for violations of the legislation of the Russian Federation on the use of cash register systems is one year(Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, Clause 4 of Article 3 of Law No. 290-FZ). The year is calculated (part 2 of article 4.5 of the Code of Administrative Offenses of the Russian Federation, clause 14 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 24, 2005 No. 5):

Or from the date of the offense (for example, from the moment of non-issuance of a check to a specific buyer);
Or from the day the administrative violation was discovered, if it is a long-term violation (for example, the absence of a cash register at the organization obligated to use it).

Therefore it still remains topical issue: Do respectable organizations and individual entrepreneurs face administrative liability for involuntary violation of the rules for using cash register systems? The fact is that online cash register providers were not ready for in great demand for your product. Therefore, many organizations and individual entrepreneurs were unable to timely receive new cash register equipment from suppliers or upgrade old ones.

The Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation explain that liability will not apply to those individual entrepreneurs and organizations that have taken all the necessary steps to acquire or modernize a cash register.

In order to prove this fact, the tax authorities will study the contract for the supply of a fiscal drive for reasonable time until the expiration of the block of electronic control tape protected (EKLZ) or until the deadline for the possibility of its use determined by law (Letter of the Ministry of Finance of Russia dated 11.10.2017 N 03-01-15/66392 dated 28.06.2017 No. 03-01-15/40922, dated 05/30/2017 No. 03-01-15/33121, dated 05/19/2017 No. 03-01-15/31083, dated 05/19/2017 No. 03-01-15/31072, dated 05/05/2017 No. 03-01-15/28071 , dated 04/18/2017 No. 03-01-15/23313, Federal Tax Service of Russia dated 07/11/2017 No. ED-4-20/13440@).

For example, if a taxpayer entered into an agreement and paid an invoice for the supply of a fiscal drive, and the manufacturer was unable to deliver the goods by 07/01/2017, then in such a situation the specified person will not be held administratively liable, since this is not the taxpayer’s fault.

As you can see, not everything is so smooth and clear in the new procedure for using CCP. And legislators understand this. Therefore, it is likely that appropriate amendments will soon be made to the laws governing the use of cash register systems.

Experts from PRAVOVEST Audit LLC

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