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New rules for working with kkt. Online cash registers: who, how and when should use them Cash registers from February

The Tax Service of the Russian Federation launched new project, the purpose of which is to change the rules for using cash registers. Instead of classic cash desks and terminals, verifications, a call log for a service specialist, etc., there should come cash desks that automatically transfer data to tax office, through specialized intermediaries, and in addition to the usual paper check, the buyer can receive its electronic version in the form of SMS or on email.

The paper versions of the fiscal document will have a QR code and a link to check the purchase information on the tax website through a mobile phone application or a computer.

What are the main advantages of online cash registers for an entrepreneur?

Simplified registration of cash registers through Personal Area taxpayer on the site nalog.ru. No more need to take the cash register to the tax office, waste time in queues;
Less chance of field inspection if data is received continuously;
The requirement to replace the control tape once a year is eliminated. Now the fiscal drive can be changed independently once every three years for the simplified tax system and once a year for the OSNO. This change saves about 5 more days of work during which it was impossible to use the cash register;
The journal of the cashier-operator and its filling with dozens of fields is cancelled;
It is not necessary to conclude a contract for the maintenance of a CCP, and, consequently, to maintain related documents;
The Federal Tax Service takes into account all models of cash registers issued by manufacturers according to serial numbers, which simplifies their control.

How do online cash registers work?

The new law establishes the following principle of operation of control cash register:

You buy a cash register or upgrade an existing one. The main difference from the old cash registers is the presence of a memory block in it, which is called a fiscal drive. It is encrypted and data on all operations carried out through this device are recorded on it. The second difference is the interface for transmitting information over the Internet.
Each transaction with the issuance of a check (whether electronic or paper) will be recorded in the memory of the fiscal accumulator and sent through the network to fiscal data operators (FDO), which check the correctness of the data and confirm their receipt, returning data on the accounting of the transaction for the buyer and the check. If there is no connection to the network, then only a memory entry is made, and online checks are posted when the connection is restored.
Further, OFD transmit data directly to the tax office, which records transactions in an automated mode.
The buyer at any time can check whether it was registered and carried out through tax transaction using a unique transaction number or a QR code. If there is no transaction, then you can file a complaint with the Federal Tax Service.

Who must use online cash registers under the new law?

Along with the simplification of interaction, the list of those who are obliged to apply new type KKT.

The right to sell goods and provide services without issuing a check and using cash registers has been lost:

Organizations that applied the Single Tax on Sane Income (UTII);
Organizations and individual entrepreneurs that used the patent system of taxation;
Trading with the use of payment terminals, cashiers;
Trade through vending machines;
Entrepreneurs providing services to the public and previously issued BSO.

What are the deadlines for the transition to new cash registers?

the date	What will happen	Who applies to
From February 1, 2017	Old-style cash registers are no longer registered with the Federal Tax Service	USN and OSNO in the field of trade
From February 1, 2017 to July 1, 2017	You can use old cash registers, but you can only register new equipment	USN and OSNO in the field of trade
From July 1, 2017	Only new cash registers (online cash registers) are allowed to use	USN and OSNO in the field of trade
Until July 1, 2018	Voluntary transition to online cash registers
From July 1, 2018	Mandatory use of online cash desks by all organizations, except for exceptions	UTII, Patent, organizations in the service sector, previously exempted from the use of CCP

What will happen to the BSO?

Forms of strict reporting of the current sample, which are ordered in printing houses or bought in stationery stores, can be used until the 3rd quarter of 2018. After this milestone, BSOs will be issued by the same automated systems as checks, and transaction data will be transferred to tax inspectorates.

How much does it cost to transfer to an online checkout?

There are two options for switching to a new type of technology.

You already have a cash register and you can upgrade it by installing a fiscal drive in it. If the cash register already has access to the Internet or a connection interface with a computer, then most likely your cash register is subject to modernization. Upgrade prices start at 8,000 rubles and depend on whether it is enough to install a memory unit or whether additional hardware modifications are needed;
You need to buy a new box. From 15,000 rubles for the simplest model (ELVES-MF)

New sanctions and fines

From February 1, 2017, fines will increase and the method of their calculation will change. Penalties will be calculated depending on the size of the operation, which will be carried out with violations.

Violation	Executive	IP	Entity
Use of a CCP that does not meet the requirements (without a fiscal accumulator or not properly registered)		Tax warning or 1500 - 3000 rubles
Violation of deadlines or refusal to provide documents at the request of the Federal Tax Service	Tax warning or 1500 - 3000 rubles	Tax warning or 1500 - 3000 rubles	Tax warning or 5000 - 10000 rubles
Refusal to provide a check online (when the details are provided by the buyer) or on paper		Tax warning or 2000 rubles	Tax warning or 10,000 rubles
The first violation of the sale of goods or the provision of services without the use of cash registers		25-50% of the sale amount, not less than 10,000 rubles	75-100% of the sale amount, not less than 30,000 rubles
Resale without CCP	Disqualification for 1-2 years		Stopping activities for 90 calendar days

Hello dear readers! In this article, we will analyze one more point on working with new online cash registers, namely, how to switch to them. For those who are not yet familiar with this issue, we advise you to read the article about.

Today you will learn:

Who and in what terms is obliged to switch to online cash desks;
How to make the transition - step by step instructions;
Where to look at registers of cash registers and fiscal drives.

Since the beginning of this year, the topic of online cash desks among entrepreneurs has been ranked first in the list of priority problems. So, everyone understands that sooner or later everyone will have to switch to new cash desks. The main reference date for most businesses is July 1, 2017, for some, mainly small businesses, the transition is delayed until July 1, 2018.

Terms of transition to online cash desks

The process of transition to new cash desks was initially divided into several stages, the first of which have already passed.

Let's analyze them using the following table:

Timing of a specific stage	Features of the use of CCP at this stage
Until February 1, 2017	It was allowed to use and register both new and old cash desks
February 1 - July 1, 2017	It is allowed to use both new devices and previously registered old-style cash registers. But only new-type cash registers can be registered; from 02/01/2017, the tax authorities stopped registering cash desks of old models
	How to use and register exclusively new-type equipment. The use of new devices from this date is postponed only for taxpayers who switch to new models of cash register equipment from 07/01/2018.
	New cash registers should be used by everyone, including the taxpayer for UTII or PSN, as well as those whose services are classified as services to the population

So, old-style cash desks have already ceased to register and entrepreneurs are faced with the task of changing old cash desks to new ones. There are several months left for this, as July 1, 2017 is just around the corner.

For some, the transition period may come even earlier! From March 31, 2017, those who sell alcoholic products can only do so using a cash register. In this case, the taxation regime, even if it is or for which there is a delay, does not matter. In this scenario, the delay until 2018 ceases to apply. Until July, it will be possible to work at the existing old-style checkout, from July there will have to be a new one - everything is according to the standard scenario.

How to make the transition to online cash registers? How to think over the plan of your actions? Our step-by-step instructions will help you with this.

Step-by-step instructions for switching to online cash registers

We will break the whole process of changing the old-style cash desk into several steps. So, you should start with preparatory activities, then purchase new apparatus or upgrade the old one, and finally put new CCP registered with the tax authorities.

Step 1: We study the law on the use of cash registers and establish whether you need to use a cash register in your activities, and also when exactly this obligation to use it comes.

If from the middle of 2017 - there is not much time and work should begin on replacing the cash desk right now, if from 2018 - measures to replace cash registers can be postponed for the time being.

Step 2: We will find out whether it is possible to upgrade the existing CCP to the new requirements.

If it is impossible to upgrade or you did not have a cash register initially, then you need to look at the list of equipment that meets the new requirements of the law and choose the model that suits you. With these questions, you can contact the manufacturers of CCPs or the technical service center with which you work.

Some models of cash registers cannot be upgraded, some do not yet have an upgrade kit. In the second case, such an upgrade kit can be waited if it is reasonable and you have confirmation from the manufacturer that it is being developed and will be released soon.

Step 3: Determine what is more appropriate for you: buy a new cash register or upgrade the old one?

The decision must be made primarily based on the estimated costs. It is logical that you should choose a cheaper option. But the cost is not always decisive, other factors can also influence, for example, the number of cash desks that need to be changed, the features of the activity, and further business development plans.

If you have several cash registers that need to be replaced, for example in different outlets, that is, it makes sense to draw up a schedule for their modernization and replacement.

Step 4: We buy either a new cash register or a kit for upgrading an existing device.

Plus, you should purchase the necessary cash software. On these issues, you will be advised by the seller of cash registers.

Step 5: We deregister the old cash desk even if we only upgrade it to new requirements.

After 07/01/2017, all old cash registers that have not been deregistered by the owners will be automatically deregistered as not meeting the requirements - be careful and do not delay the process of replacing cash registers.

Step 6: We bring the cash registers into condition for a new registration.

For those who bought a new cash register, you need to install the device itself, update software, provide other technical issues (access to the Internet, etc.). For those who modernize the old-style cash register, after removing the equipment from the register, it is necessary to install the upgrade kit, remove the ECLZ and replace it with a fiscal drive, update the software.

Both the manufacturer's representatives and the technical service center with which you have previously worked can help in installing the upgrade kit.

Step 7: We conclude an agreement with a fiscal data operator (abbreviated OFD).

This requirement is mandatory; without it, the Federal Tax Service will not register your cash register.

OFD - an intermediary between the seller and the tax authorities, which ensures the transfer of data on revenue. Only Russian company who has permission to do so.

Step 8: We put a new / updated cash register on record with the tax office.

Here the sequence of actions looks like this:

We draw up and submit an application for registration of CCP. This can be done either online through the CCP office on the website of the Federal Tax Service (an electronic signature is required), or in paper form at any tax office (previously you could only go to your own).
The tax office tells you the registration number of the CCP, which will not change during the entire period of using the device.
You write this number to the fiscal drive. You will also need to specify other data, for example, the name of the organization or full name of the individual entrepreneur and other details. After filling in all the required information, you need to generate a registration report and submit it to the tax office. This can already be done in three ways: on paper, electronically through the CCP office or through the OFD. These actions must be carried out no later than the business day following the day of receipt of the registration No. from the tax service.
Within 5 working days, the tax authorities register the cash register and send you a registration card. You receive it through the KKT office or OFD in in electronic format if you need a paper version - contact the tax office, there you should print it out.

Step 9: The cash desk is installed and registered, you can work on it.

Registers of cash registers and OFD

The website of the Federal Tax Service has a special section dedicated specifically to online cash registers. We recommend that you familiarize yourself with its contents, there you can find a lot of useful information. For example, check the presence of a cash register in the CCP register, which meets the new rules and is approved for use, as well as look at the list of accredited OFDs in order to select the operator that suits you.

Register of cash registers;
Register of fiscal drives;
OFD register.

With the help of them, you can check the accuracy of the information provided to you by the sellers of cash registers and companies offering OFD services, so as not to run into unscrupulous counterparties.

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

In July 2016, 290 the federal law about online checkouts. 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 this article was written, several important changes law, new clarifications from the Federal Tax Service came out.

Read the post for the latest information:

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 receipt,
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 address or his 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. Technical requirements to the fiscal accumulator are described in the law, now one model of the fiscal accumulator is 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 registration or replacement of 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 — binding document according to 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 and payment terminals.

Entrepreneurs who use forms strict accountability(BSO), also fall under innovation.

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 services Catering IP on UTII if they have employees

July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, Besides retail 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 taxation systems, 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 are planning to make the transition, let's say, in late spring, then there is every chance that you will be late with the transition to the online checkout 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's right 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 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 preparatory work Decide when you want to switch to online checkout.

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

it required condition to register online. 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 checkout, you will need digital signature. Get it in advance at any certification center.

How to register an online cash register:

On the site nalog.ru, register in your personal account.
Fill out an application on the FTS website.
Enter the registration number of the online cash register and fiscal accumulator.
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. For the first violation, in some cases, a verbal warning is possible, but for a second violation, trading is 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 EGAIS and is compatible with all commodity accounting systems. technical support you will be provided 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. All necessary instructions your technical specialist will find in the support section "Drimkas" and OFD, which you choose.

If you do not have an ordinary hairdresser, but a premium class salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in functions 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.

Online cash register is the household name for cash registers, the new requirements for which were established by the law of July 3, 2016 No. 290-FZ: “cash equipment - computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through the operator of fiscal data and the printing of fiscal documents on paper in accordance with the rules established by law Russian Federation on the use of CCT.

What are online checkouts for?

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

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

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

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

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

Who and when should switch to online cash registers

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

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

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

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

How much does an online checkout cost

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

We register the online cash register with the tax office

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

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

How to connect online cash register:

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

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

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

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

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

How to manage online cash register

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

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

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

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

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

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

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

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

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

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

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

Changes will also occur with forms of strict accountability - they can only be printed through automated system for BSO or provide in electronic form, the clause on the possibility of printing forms in a typographical way was excluded from the legislation.

What happens if you do not use the online checkout

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

In 2016, significant amendments to the federal legislation in the field of cash registers were adopted. They established that all enterprises and organizations that accept cash from customers for goods or work and services should apply to new devices. Since 2017, an online cash register who should switch to a new CCP is, first of all, those who used cash registers before and applied a simplified or general tax regime. But on a voluntary basis, anyone can use them.

Online cash registers are special devices that now have a special fiscal drive instead of ECLZ memory, and also have the ability to connect to the Internet and transfer information about a knocked out check to the tax office. Each entity that uses the online cash desk must have an agreement with special organization- a FD operator that stores information about issued checks and transfers them to the tax office.

As before, new cash registers must have a serial number on the case, have a device for printing a receipt (with the exception of special cash desks for online stores), as well as a clock to reflect the correct time.

The main purpose of using online cash registers is complete control over all cash transactions by the tax authority, which should ensure that all sales are recorded and taxed.

The check of the online cash desk must necessarily have a number of details enshrined in the law. In particular, it must contain a list of goods or services with quantity, price and amount, as well as a QR code for checking the check on the tax website. Also, at the request of the buyer, the seller is obliged to send him a copy of the just punched check by e-mail.

Attention! All devices that were used earlier did not have such functions. Therefore, from February 1, their registration was stopped, and from July 1, they are generally prohibited from use. However, it is allowed to modify some of the previously used cash registers, then such changes must be recorded officially.

Who should use online cash registers from 2017

Online cash desks since 2017, the new law determines that from February 1 to July 1, 2017 there is a transition period when the old cash desks can still be used, but it is no longer possible to register or change the ECLZ.

From July 1 to without fail entities using the general regime and simplified system should use online cash registers. They are required to fully record cash income for tax purposes.

They also include alcohol sellers. For them, the mandatory start date for using the online cash register was moved to March 31, 2017. In addition, from this date, such a device will be required to be used by both those who used the cash register before, and subjects on the imputation and patent, which were exempted from the use of cash registers. An online checkout for individual entrepreneurs selling beer has also become mandatory, since beer and other cocktails have been equated with alcoholic beverages.

Attention! Online cash desks for individual entrepreneurs on and, as well as companies on UTII, will need to be applied from July 1, 2018. Therefore, while they can continue their activities as before without any apparatus. This relief was given to them because, when calculating taxes, not actually received income is used, but calculated on the basis of conditional indicators.

However, in a year they will also have to use online cash registers, since the BSOs they use will also need to be passed only through such a cash register.

The enacted law establishes a circle of persons who are exempted from using online cash registers. These, in particular, will include firms and entrepreneurs who operate in areas without access to the Internet.

Attention! The procedure for registering an online cash register with a fiscal data operator and with a tax office is described in this article. It is somewhat different from the registration of conventional cash registers.

In what case can you not use online cash registers?

Today, the law defines the following exemptions from the use of online cash desks:

Trade in non-equipped markets;
Trading from vehicles;
Shoe repair;
Kiosks selling newspapers and magazines;
Landlords who rent out their own dwellings.

Attention! In addition, the use of cash desks is only necessary for cash payments. If a company or an entrepreneur accepts money only non-cash to his current account, and does not have an actual cash turnover, then he does not need to purchase an online cash desk.

Also given the right not to use new equipment to credit institutions, firms operating in the securities market, as well as companies organizing catering in kindergartens, schools and other educational institutions.

Religious organizations, sellers of goods recognized as handicrafts, sellers of postage stamps, etc. may also not buy the online cash register.

If there is no Internet connection in the place where the cash register is planned to be used, then instead of the new device, you can use the old one. However, this type of territory will be established by law and entered into a special register.

Benefits when using new cash registers

Currently, the government is actively discussing a bill according to which an entity using UTII or PSN, when purchasing an online cash register, will be entitled to a deduction in the amount of 18,000 rubles. This amount will be taken into account when calculating the amount of the mandatory payment. A deduction in this amount will be provided for each purchased cash register.

However, it will be possible to use the right to a benefit only in relation to those devices that were purchased starting from 2018.

The bill will involve the transfer of the unused amount of the deduction to subsequent tax periods. However, it will be issued only once for each device, which means that changing the regime from UTII to PSN or vice versa will not allow you to apply for the benefit again.

Features of using online cash registers for online stores

Another reason why it was decided to introduce online cash registers was full control over the activities of online stores. Currently, entrepreneurs often do not register such sites, and accept payments using electronic money, which does not allow tracking incoming payments. cash, and therefore income, difficult.

Amendments to the law now introduce the obligation to use a cash register every time a product is sold. At the same time, an online checkout for an online store should not be easy to use, and upon the fact of payment, issue an electronic receipt to the buyer.

In this case, there is one exception - the online cash desk can not be used if payment for the purchased goods is received directly to the bank account of the company or individual entrepreneur.

The tax authority also established in its letter that if, at the time of the introduction of online cash registers, the owner of an online store applied UTII or a patent, and had the right not to use a cash register, then this right will remain with him until July 1, 2018, when for these categories of payers online checkout will become mandatory.

The obligation to use the online cashier and send the customer an electronic check applies not only to cash, but also to payment bank cards and electronic money Webmoney or Yandex-Money.

A feature of the cash register for an online store is that it should not print a paper receipt, but only send an electronic receipt to the buyer at the time of payment. As of April 2017, only one cash register, ATOL 42 FS, meets this kind of criteria.

The check that should be generated by the machine does not differ from a regular online cash register. It must contain all the details specified by law.

Attention! If the store provides a service courier delivery, then the employee must have a portable cash desk with him and, at the time of receiving money from the buyer, knock out a check for him.

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

Despite the fact that the new law provides for a gradual transition to online cash registers, for entities selling beer and alcoholic products, you need to use such a device from March 31, 2017. This obligation is established by amendments to the law on alcoholic products.

New cash desks are required to be used by all firms and entrepreneurs, regardless of how the sale is carried out. This means that even remote points selling beer fall under its action.

Moreover, no benefits are determined depending on the taxation system, which means that if an entrepreneur on UTII or a patent sells beer or other alcohol, then he is obliged to use an online cash register.

It should be noted that in this part the new law on alcohol is in conflict with the law on cash desks. The latter, as you know, allows on the imputation and patent to start using the online cash register from July 1, 2017.

However, experts believe that the law on alcohol, being more specialized, has more weight over the general law on cash desks. The official position of the tax and other authorities has not yet been published.

Important! When choosing a device, you need to remember that in addition to transferring checks to the tax office, the new cash desk should also be able to work with EGAIS. At the same time, not only distributors of strong alcoholic beverages, but also beer sellers are now required to interact with the system.

The cost of switching to new cash registers

The rule of law requires that all business entities have online cash desks over time. The use of old cash registers is not allowed. At the same time, companies and individual entrepreneurs are given the right to upgrade old devices or purchase new cash desks right away.

In the first case, many manufacturers of this equipment offer entire kits for upgrading cash registers. Cash costs for such kits can range from 7,000 to 15,000 rubles, depending on the brand of the cash register.

At the same time, the improvement involves replacing the ECLZ with a fiscal storage of information.

In addition, giving preference to the modernization of the cash register, the number of goods in the nomenclature and the volume of operations matter. With a significant amount of these indicators, it is more expedient to purchase a new online cash desk.

KKA brand	Application	Estimated price
"Atol 30F"	It is recommended for use in small businesses where there are few buyers and customers.
"Viki Print 57 F"	Trading places with a small number of buyers, supported by EGAIS	20.5 thousand rubles
"Atol 11F"	Suitable for micro-enterprises and small businesses with a limited number of buyers, provides an opportunity to use the Unified State Automated Information System, it is possible to use it when selling beer.	25.1 thousand rubles
"Viki Print 80 Plus F"	The device is endowed with a large functionality, for example, a cut of checks in the automatic mode. It can be used at medium and large retail outlets, it is equipped with EGAIS, it is possible to trade in beer.	32.0 thousand rubles
"Atol 55F"	The online cash register is equipped with many functions, including cutting checks automatically, connecting a money box. It is more expedient to apply it to large firms with large turnovers of cash payments. There is EGAIS, it can be used when trading beer.	31.0 thousand rubles
"Atol FPrint-22PTK"	It can be used in almost all industries, a universal set of features. There is EGAIS, it supports the beer trade.	33.5 thousand rubles
"Atol 90F"	The device comes with a rechargeable battery, which allows it to be used up to 20 hours at points where there is no electricity. It is used for delivery and distribution trade. There is EGAIS, you can use it when selling beer.	20.0 thousand rubles
"Evotor ST2F"	Recommended for catering places and small shops, as well as hairdressers and beauty salons. It is possible to organize warehouse accounting. There is a touch screen, as well as the Android operating system.	29.5 thousand rubles
"HATCH-ON-LINE"	Small shops with a small range of goods.	15.6 thousand rubles
"SHTRIKH-M-01F"	It can be used in fairly large retail outlets, it can be connected to a trading terminal, there is an automatic cut of checks.	24.3 thousand rubles
"KKM Elves-MF"	Used on small trading places with a limited range, equipped with a battery, which makes it possible to use it for remote trading	11.6 thousand rubles
"ATOL 42 FS"	The checkout is focused on online stores, it does not have a mechanism for printing receipts.	20.0 thousand rubles

Checkout service procedure

The legislation does not require for new cash registers that have an online connection with the OFD, mandatory verification and maintenance in special centers. This rule applies only to old cars that still have ECLZ.

The economic entity, at its discretion, makes a decision on the inspection based on the expediency for the purpose of repair. Maintenance centers are expected to take on this responsibility.

Starting this year, the CTO does not need to register with the Federal Tax Service when operating and maintaining cash registers, which was mandatory in the past.

This innovation will attract many technical specialists and new firms to the industry.

Each owner of a new online cash register has the right to choose:

Draw up a long-term service contract with the technical center.
Involve CTO specialists only in the event of a breakdown and technical malfunction at the cash register.
Invite repairmen who do not work in the central heating service, but have all the necessary knowledge.
If the company has enough a large number of online checkout, it can turn on technical specialist from this area to the staff of their employees.

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