New procedure for using cash register equipment. Buying online cash registers Old style cash registers

DISPOSAL OF CCP

Yu.V. Kapanina,
expert on accounting and taxation

If you were unable to upgrade your old-style cash register to an online version, then you will undoubtedly have a question about what to do with unusable equipment after deregistering it with the Federal Tax Service. So, it needs to be disposed of with the help of a specialized company. At the same time, the costs of this event can be recognized in tax accounting.

What to do with the old one cash register

Let's say right away that you are not obliged to store the old cash register (the storage period of 5 years is established only for fiscal data X clause 1 art. 4.1 of the Law of May 22, 2003 No. 54-FZ). However, you cannot simply throw the CCP into a landfill like household waste. After all, it contains substances that pose a threat to the environment. The out-of-use CCP belongs to production and consumption waste of hazard class 4 And Order of Rosprirodnadzor dated May 22, 2017 No. 242. And such waste must be disposed of by specialized companies that have licenses. yu Articles 4.1, 9 of the Law of June 24, 1998 No. 89-FZ. By the way, there is a fine for improper waste management. f Art. 8.2 Code of Administrative Offenses of the Russian Federation:

for legal entities - from 100 thousand to 250 thousand rubles;

for their managers - from 10 thousand to 30 thousand rubles;

for individual entrepreneurs - from 30 thousand to 50 thousand rubles.

It turns out that in order to avoid unnecessary problems, it is better to hand over the old CCP under an agreement to a company that professionally deals with the recycling of equipment. Of course, with the drawing up of a disposal act.

If your cash register was included in the operating system, then it must be written off from the balance sheet based on the decision of a special commission created by order of the manager. In this case, you need to draw up an act indicating the reasons for writing off the cash register (for example, non-compliance with Law No. 54-FZ, inability to upgrade to an online cash register). It is also advisable to reflect the fact that the device was transferred for disposal (with the details of the corresponding document). The act is signed by the members of the commission.

If this cash register has a residual value that you did not have time to depreciate, then it can be taken into account when calculating income tax on the date the manager approves the write-off act OS subp. 8 clause 1 art. 265 Tax Code of the Russian Federation.

Note that you can take into account disposal costs not only for “profitable” purposes, but also for “simplified” purposes as part of material costs V subp. 7 clause 1 art. 254, sub. 5 clause 1, clause 2 art. 346.16 Tax Code of the Russian Federation; Letter of the Ministry of Finance dated August 21, 2007 No. 03-11-05/193. This was confirmed to us by the Ministry of Finance.

Recognition of costs for disposal of cash register equipment under the simplified tax system

Companies or individual entrepreneurs who apply the simplified tax system with the object “income minus expenses”, when calculating the “simplified” tax, can take into account the costs of disposing of the old cash register as part of material costs as the cost of purchasing the services of third-party organizations for the reception, storage and destruction of environmentally hazardous waste

From the First BIT company you can order cash registers (CCT) at the best price. Experienced specialists will select devices that meet all your needs.

Sales are carried out not only in Russia, but also in Kazakhstan, the UAE, Canada, the USA, and Ukraine.

First BIT professionals also deal with:

• pre-sale preparation,
• commissioning,
• technical maintenance,
• KKT repair.

We do not only sell cash register equipment and service, but also registration and deregistration. By contacting us, you will receive a full range of services. He ends up at the First BIT center.

Main types

• Active cash register (CCM). These devices are in demand among many organizations. A POS cash register is usually considered such a system. It has a full set of necessary functions. The presented models can operate in both passive and autonomous modes. Such devices allow you to input and output information, process it, store it, and display it on a monitor.
• Autonomous model. Such devices are the most compact. Independent technology needs a device that provides information input and output. The cash register is controlled by special program. It can work without network access.
• Passive model. Such a cash register cannot be controlled via a computer. Typically, devices of the presented type are used in the service sector.
• Fiscal registrar. Such retail and cash register equipment can operate in high-speed mode. It is suitable for large retail chains. The device solves all problems only together with a POS terminal or a special computer system.

The main advantages of the presented cash registers

• High quality. Each cash register machine presented in our assortment is distinguished by its reliability and long service life. It performs all operations accurately and can work for a long time even under constant high load. This is due to the fact that only high-quality components are used when creating cash registers.
• Ease of use. To use any type of CCP, an experienced operator does not have to undergo additional training. The study of all functionality takes place online.
• Availability. You can buy at the best price.
• Functionality. Capable of solving a number of critical problems.
• Versatility. Many devices can be installed both at retail facilities and in organizations providing various services.
• Large quantity operating modes.

Do you want to purchase high-quality and reliable equipment? Contact us!

• We sell cash registers modern type. All devices meet consumer needs. They cope with all tasks.
• We sell equipment to the maximum extent possible. favorable conditions. We sell even popular new products at a low cost. This allows you to select devices that meet all consumer needs.

Choose! Call to find out more details about the devices presented. We are ready to answer any questions.

Good afternoon, dear individual entrepreneurs!

I've been shopping a lot lately and I automatically pay attention to who issues which cash receipt. According to new requirements or not?

After all, a receipt printed by an online cash register can be identified very quickly: it contains a so-called QR code (a two-dimensional barcode in the form of an incomprehensible square at the end of the receipt =)

And I came to the conclusion that not everyone retail stores, which I visit have switched to new technologies. And here the question arises: how dangerous is it to use “old” cash registers after July 1, 2017?

I already wrote a short note about this here:

But recently I read another letter from the Federal Tax Service dated July 11, 2017 No. ED-4-20/13440@, where this issue is raised again.

Here's what the tax authorities say:

At the same time, on the issue of making payments after 07/01/2017, the position of the Ministry of Finance should be taken into account Russian Federation, contained in letter dated May 30, 2017 No. 03-01-15/33121, according to which, if it is discovered that organizations and individual entrepreneurs have not used control cash register equipment when making payments in accordance with the requirements of Federal Law dated July 3, 2016 No. 290-FZ “On Amendments to Federal law“On the use of cash register equipment when making cash payments and (or) payments using payment cards” and certain legislative acts of the Russian Federation” (hereinafter referred to as Federal Law No. 290-FZ), but if there are circumstances indicating that the person who committed the administrative offense took all measures to comply with the requirements of the legislation of the Russian Federation on the use of cash register equipment, the specified person in such a situation should not be held accountable.

In order to establish the fact of taking comprehensive measures to comply with the above requirements of the legislation of the Russian Federation the contract for the supply of a fiscal drive concluded by the user can be examined for a reasonable period before the expiration of the protected electronic control tape unit (ECLZ) or before the deadline for the possibility of its use determined by the legislation of the Russian Federation on the use of cash register equipment.

Also, the Ministry of Finance of Russia in the specified letter stated that if the taxpayer does not have the opportunity to use cash register equipment in accordance with the norms of Federal Law No. 290-FZ, organizations and individual entrepreneurs are obliged to issue the buyer (client) on paper with confirmation of the fact of payment between the organization or individual entrepreneur and buyer (client).

It should be noted that a letter was sent to the territorial tax authorities, according to which in the event that cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities in unilaterally after 07/01/2017, and due to the inability to use cash register equipment according to the new procedure, in the presence of circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated 05/30/2017 No. 03-01-15/33121, such a device is used for issuing to the buyer (client ) on paper in order to confirm the fact of settlement between an organization or individual entrepreneur and a buyer (client), then organizations and individual entrepreneurs are not held administratively liable in this situation.

Let's summarize

If an individual entrepreneur uses an old-style cash register when selling (that is, not an online cash register), then in order not to run into a fine you need to:

1. Have a delivery agreement in hand new online cash register(fiscal storage). Please pay attention in the letter to the following fragment “the contract for the supply of a fiscal drive concluded by the user can be examined for a reasonable period before the expiration of the protected electronic control tape unit (ECLZ) or before the deadline for the possibility of its use determined by the legislation of the Russian Federation on the use of cash register equipment”
2. At the same time, the “old” cash register can be used to print paper checks until new equipment arrives.
3. It is advisable to conclude an agreement with the OFD in advance. Almost all OFDs allow you to do this without prepayment. That is, they take money starting from the date of registration of the cash register in their service.
4. But it is clear that it will not be possible to endlessly hide behind the contract from possible fines. Sooner or later you will have to switch to new online cash registers.

By the way, many of my friends now work in this mode. We paid online, but until it arrived, they are using old equipment. The shortage has not yet subsided; delivery times are quite long.

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I created this site for everyone who wants to open their own business as an individual entrepreneur, but does not know where to start. And I will try to talk about complex things in the simplest and most understandable language.

Lyudmila

Dmitry, thank you for your newsletter! Is there any review of online cash register models for online stores (couriers), that is, when the cash register is used in the field? And another question about 1% over 300 thousand and its reflection on the personal account of the individual entrepreneur. It turns out that an individual entrepreneur has both an account for depositing contributions and an account individual, where should be reflected pension savings, as well as other working people. For some reason I see fixed contributions on my personal pension account, but then where does the 1% over 300 thousand go and why can’t I see them?

Cash reform made a lot of noise in trading business. Enterprises and companies using “imputation” are seriously concerned. After all, the day is not far off when they will be required to install cash registers. However, some people still use this technique today. Can they use an old, unmodernized CCP? After all, the law requires the use of a cash register for UTII only in the middle next year. And if there is no obligation to connect yet new technology, can I use the old one? Unfortunately, it's not that simple.

Changes in legislation on cash registers

Since the beginning of July 2017, most taxpayers have already switched to the new model of cash registers. This is due to changes in Law No. 54-FZ, which regulates work with cash registers. The government promises that everyone will benefit from the introduction of new devices. Businessmen will feel relief due to the reduction in the number of inspections, inspectors - due to the fact that they have less work, and buyers will be able to request an electronic one instead of a paper check.

Do you need a cash register for UTII?

And everything would be fine, but the installation of new devices is associated with financial costs and decisions technical issues. Not all businessmen can do this or can afford it. But some categories are lucky - the law gives them a reprieve.

An exception is made for entities engaged in the service sector, subject to the issuance of BSO to the buyer. Also, for now, entrepreneurs can work without a cash register using the patent system. In addition, organizations and individual entrepreneurs on UTII were included in the list - they may not install cash registers until July 1, 2018.

Will the deferment be extended and for whom?

The authorities talk a lot about the fact that the second stage of the cash reform will be painless, because the experience of the first will be taken into account. Nevertheless, the issue of its possible postponement is being discussed at the highest level. Representatives of business circles say that the costs of purchasing and installing equipment can become prohibitive for small businesses.

Recently, the organization “Support of Russia” proposed postponing the implementation of online cash registers for at least another year for those who should do this by the beginning of July next year. It is known that the idea was initially supported by the president of the country, but only in terms of non-trade business. Later, information appeared that the obligation could also be postponed for individual entrepreneurs who trade without hired labor. But it is too early to talk about this as a future event.

One thing is clear: legal entities who trade on UTII, a cash register will be needed by the specified date. Most likely, individual entrepreneurs who have employees will also need it.

Is it possible to work at the old cash register for now?

Many business entities using UTII work with cash registers despite the absence of such an obligation. Are they allowed to use old equipment after July 1, 2017? The answer to this question is unequivocal - no, it is not allowed! The old cash desks in Russia are no longer used. Absolutely all companies and individual entrepreneurs that issue cash register receipts are required to use new cash registers from this date. The cash register for UTII used today must comply with all the new conditions of the law on cash register systems.

So the conclusion is obvious - the “imputed” person can either use a new type of device, or until the end of June 2018, work without a cash register at all.

Old and new cash desks: what's the difference?

Why is the law so strict? The fact is that modern cash registers are fundamentally different from old ones. Their main purpose is to transmit information about issued checks via the Internet to the Federal Tax Service. It’s not for nothing that they received the prefix “online” to their name?

In order for the device to send data in real time, it must be connected to the Internet and equipped with a fiscal drive (FN). This small device replaced the EKLZ - a memory tape that was used in old cash registers. For subjects on OSNO, the drive is designed to work for 13 months, and for “special regimes” and the service sector - for 36 months. After this, the FN must be replaced.

Many older cash register models can be upgraded - this will cost less than buying a new device. To do this, the device must be equipped with a storage device and updated software. Such services are provided by cash register manufacturers, as well as independent services.

Install now or wait?

So, a cash register for UTII will soon become a necessity. Does it make sense to wait until the last minute to install it? The Tax Service warns against such a decision. And there are several reasons for this.

Firstly, there may be a shortage of fiscal accumulators on the market, as happened before the implementation of the first stage of the reform. At the beginning of the year, there was only one FN model, and the manufacturer was unable to meet demand. Because of this, many companies and individual entrepreneurs simply could not obtain new equipment or re-equip existing ones. Currently, 3 more drive models are approved for sale. At the same time, it is estimated that the number of devices that will need FN by July 2018 will increase approximately 4 times. In addition to the subjects for whom this will be the initial purchase of a fiscal accumulator, almost all the “old people” will apply for them. After all, by that time it will be time to update the drives installed a year ago.

Secondly, there is still enough time for thoughtful preparation. You need to select and purchase equipment, install and connect it with the accounting program, train staff, and debug all processes. In addition, until July next year, the Federal Tax Service will not fine entities for UTII. They are still allowed to work without a cash register, which means there is no reason to punish for incorrect use of online cash registers. So now there is an opportunity to introduce new technology without the risk of being penalized.

Features of choice

What kind of cash register is needed for UTII? In general, the choice remains with the businessman, but there is a nuance. It concerns the fiscal drive installed in the cash register. The fact is that subjects on UTII, like other “special regimes”, as well as companies and individual entrepreneurs in the service sector, are required to apply a financial tax plan designed for 36 months of work. Referred to as “FN-1 version 2”. This requirement is specified in Law 54-FZ (clause 6 of Article 4.1). An exception is made only for those who combine UTII with OSNO, work seasonally or use the cash register autonomously (if they have a legal right to do so). Such companies and individual entrepreneurs can apply a 13-month FN. Taxpayers who sell excisable goods are also required to use the same storage device in their cash registers.

During the first phase, many entities were unable to purchase 36-month drives because they became available too late. That's why tax service as an exception, she allowed everyone to use FN for 13 months. But this preference is temporary. Now in the cash register register maintained by the Federal Tax Service, there are many models equipped with drives with a fiscal key validity period of 36 months. These are the ones you should look at when choosing a cash register for UTII. For those “special regime” users who are already using the FN, the next time they replace it, they need to choose a drive for 36 months.

Price issue

The implementation of an online cash register requires certain financial costs. In total, they are estimated at a minimum of 35-40 thousand rubles for entities that must use a 36-month fiscal accumulator. Inexpensive CCP models cost around 20 thousand rubles, a suitable FN costs about 12 thousand rubles. The remaining costs consist of payment under the OFD agreement, manufacturing costs electronic signature and others.

By the way, individual entrepreneurs may be given preferences. State Duma deputies adopted in the first reading a bill that provides for a tax deduction for the purchase of cash register equipment. The document refers to the amount of 18 thousand rubles for one copy of the cash register, which the individual entrepreneur will register in 2018. True, the document has been stalled since the end of 2016, but there is still time for its adoption.

Let's sum it up

In conclusion, let's summarize everything that was said above. If the “imputed person” works with the cash register, then it must be a new type of machine. At the same time, the use of cash registers for UTII is not yet mandatory, but only until July next year. It is possible that non-trading activities will be exempt from the obligation to install cash register machines for some time. It is also possible that some concessions will be introduced for entrepreneurs. However, this is still only in the draft.

It is obvious that the “imputers” will not be able to completely avoid the use of CCT – it is only a matter of time. So the logical decision would be to start preparing now. You need to choose a cash register with the right fiscal storage, equip your retail premises, ensure conditions for transferring data to the Federal Tax Service. In addition, now you can work in test mode - there is still time for this.

Tax authorities, when implementing control functions in the field of using cash register equipment (hereinafter referred to as CCT), are guided by the use of a risk-based approach, which, under the current regulatory framework allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38%, and at the same time increase their effectiveness from 54 to 86 percent.

At the same time, modern level technology development allows us to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by global experience.

In order to improve the current order - costly, labor-intensive and administratively inconvenient - the idea of ​​reforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” and certain legislative acts of the Russian Federation came into force .

The law provides the following main provisions:

1. Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
2. Possibility to implement everything registration actions with cash registers and other legally significant document flow on the use of cash registers through personal account on the website of the Federal Tax Service of Russia.
3. Manufacturing cash receipts and forms strict reporting exclusively by cash registers with the possibility of sending them to electronic form to the subscriber number or email buyer. The strict reporting form is equivalent to a cash receipt.
4. The use of cash registers in the provision of services, as well as by payers of the single tax on imputed income and patents.
5. The use of a fiscal drive (analogue of a secure electronic control tape) with the possibility of its independent replacement once every 3 years by UTII and patent payers, as well as the service sector. The deadline for using the fiscal accumulator is not limited by law.
6. Maintenance is not necessary to register a cash register with the Federal Tax Service of Russia.
7. Examination of manufactured cash registers and technical means fiscal data operators.
8. Instance-by-instance accounting by the Federal Tax Service of Russia of manufactured cash registers and fiscal drives in the form of registers.
9. Possibility of using CCP in offline mode under certain conditions.
10. New forms of control measures, the ability to request information on accounts from banks during operational checks.
11. Smooth and step-by-step transition to a new procedure for using CCP. Thus, from July 15, 2016, the possibility of voluntary transition to new order, from February 1, 2017, registration of cash registers will be carried out only according to the new procedure, and from July 1, 2017 old order will cease to operate. At the same time, service sector enterprises, owners vending machines, as well as persons applying a patent and UTII, that is, for small businesses that were not obliged to use CCP, there will be another whole year to switch to the new procedure; for them it becomes mandatory from July 1, 2018.

The main provisions of the proposed system are:

1. Transfer of information about settlements to electronic form to the tax authorities through the fiscal data operator.
2. Electronic registration of cash registers without visiting the tax authority and without physically presenting the cash register.
3. Construction of a system for guaranteed detection of violations based on automated analysis of information on calculations, identification of risk areas for committing offenses and conducting targeted effective checks.
4. Involving buyers in civil control.

To test the proposed technology, an experiment was conducted in accordance with the Decree of the Government of the Russian Federation dated July 14, 2014 No. 657 “On conducting an experiment in 2014 - 2015...” using the technology of transmitting information about calculations to the tax authorities.

The objectives of the experiment are to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transmission technology, as well as the technical capabilities of operating cash register systems and information transmission technology.

The experiment was carried out over six months from August 1, 2014 in four constituent entities of the Russian Federation: Moscow, Moscow region, Republic of Tatarstan and Kaluga region.

The experiment showed how financial efficiency technologies for transmitting information about settlements for organizations and individual entrepreneurs when switching to the proposed procedure for using cash register systems, as well as the ease of use of such technology. At the same time, the technical capabilities of operating the technology for transmitting information about calculations have been proven.

Taxpayers took part in the experiment various types and scale of activity: as large retail chains and individual entrepreneurs. At the same time, along with taxpayers required to use cash registers, taxpayers who are not required to use cash registers, for example those working in the service sector, took part in the experiment.

The experiment was completed on February 1, 2015, however, at the request of taxpayers who participated in the experiment, by Decree of the Government of the Russian Federation dated June 3, 2015 No. 543, they were given the right to register cash registers and work using new technology until the end of 2015. By Decree of the Government of the Russian Federation dated December 22, 2015 No. 1402, experiment participants were given the right to use CCP using new technology until the end of 2016.

To date, 3.5 thousand units of cash register equipment have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.

What advantages does it give? new technology? First of all, it allows a bona fide cash register owner to:

1. reduce annual costs for CCP;
2. get a tool with which he can monitor his turnover, indicators, and better control his business in real time;
3. be able to register a cash register through the website of the Federal Tax Service of Russia without physically submitting it to the tax authority;
4. use modern electronic devices as part of CCP – mobile phones and tablets;
5. get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
6. work in fair conditions competitive business environment by stopping the ability of unscrupulous taxpayers to illegally minimize their tax liabilities and unfairly gain a competitive advantage.

The new technology provides citizens with additional protection of their rights as a consumer due to the ability to:

1. receive an electronic receipt from the fiscal data operator and (or) in your email;
2. quickly and conveniently check the legality yourself cash receipt through free mobile application and if questions arise, immediately send a complaint to the Federal Tax Service of Russia.

From the state's point of view, legalization is expected retail and service sector and, accordingly, an increase tax revenue, as well as optimization of labor costs by switching to electronic registration and focusing the attention of tax authorities on risk areas.