Order 54 FZ at the cash desk. Law “On the use of cash register equipment”

54-FZ: and what benefits does it bring to business?

Before July 1, 2017, the vast majority of entrepreneurs engaged in retail business, must upgrade their cash registers or purchase new ones - this is the essence of the amendments to the law “On the use of cash registers”. Now the main requirement for cash register equipment is an Internet connection and the presence of fiscal drives that will transmit information about all payments to the tax authorities. Maria Pravdina, an expert at 1C, spoke about what will change for small businesses in the next two years and whether there are any advantages for Russian entrepreneurs in the new law.

What is the essence of the law on online cash registers?

How does the online cash register work?

website of the Federal Tax Service.

1C: Cash desk

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state register of cash registers

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certification centers.

1C-Signature

project manager at 1C company, expert in the field software for small and medium businesses. Education: Faculty of Economic Cybernetics, MESI. Has been with 1C since 2006, promoting services for automation of management and accounting (including solutions for integrating 1C solutions with government information systems).

Registration of the cash register is carried out remotely, that is, you do not need to go anywhere and carry a cash register.

The process of registering and fiscalizing the cash register must be treated very carefully. The fact is that if the process of fiscalization of the cash register - that is, when recording what was received in the Federal Tax Service registration number to the fiscal drive - if an error is made, it can no longer be corrected. Such a fiscal drive will be damaged. Therefore, this procedure is usually entrusted to specialists who know both the cash register and the fiscalization process.

Step five - connect the cash register to the Internet. This can be done either independently or with the help of specialists. The law does not impose any special requirements for the Internet.

Step six is ​​to train staff to use the new cash registers and put them into operation. The procedure for working with online cash registers is, in principle, no different from the usual. But there are also several innovations. Before cashing a check, the cashier will have to ask the buyer if he would like to receive an electronic check. And if you wish, indicate your email address in the program or phone number. The technician or director will need to make it a rule to monitor the presence of unsent checks in the fiscal drive. This information is available, for example, in 1C trading programs to which cash registers are connected. If there are unsent checks, you will need to sort out the Internet connection or the availability of the OFD. After solving the problem, directly in the program you can command the fiscal drive to send checks to the OFD.

Larger retail companies may require more significant changes to business processes.

Are there any advantages for business in the new law?

Despite the fact that, due to the new law that has come into force, small businesses will incur quite significant costs and will be forced to restructure their work in many respects, this reform has a number of advantages and disadvantages.

The main benefit from the new order will go to entrepreneurs, whose level of income depends not on the degree of cunning in relation to tax evasion, but on how useful business they created how much customers value it, how well business processes are streamlined. That is an honest business.

Those for whom concealing revenue was a means of increasing business efficiency will certainly suffer greatly. And the more expectations were placed on tax evasion, the more swipe will be dealt with by new legislation.

Among the others beneficial consequences The following can also be noted:

No need to go to the Federal Tax Service for registration, re-registration, deregistration of cash registers - Now all this can be done remotely on the Federal Tax Service website.

Reduced number of checks(at least this is what is declared). Since sales data will be sent to the tax authorities automatically, fiscal officials will no longer need to conduct mass audits with employees directly visiting the locations where cash registers are installed. Checks of cash registers and payments will now be carried out automatically.

It is also declared that You will be able to service cash registers yourself- without the usual expensive contracts with Centers Maintenance(TsTO). But in practice this has not yet been confirmed. Manufacturers of cash registers are trying to maintain the monopoly of their specialists on servicing equipment, threatening to remove warranties.

How to turn “tightening the screws” to benefit your business

There are a few more things to consider in the current situation.

“Reform 54-FZ” is not the first and not the last on the retail market. For several years now there has been an increase state control over the distribution of goods, and for this purpose information technologies are used very effectively.

Thus, in 2015-2016 alone, automated VAT control systems, EGAIS, and a labeling system were put into operation fur products. Next up in 2017 is the launch of a labeling system medicines and electronic certification of fish, meat, milk and other goods subject to veterinary control.

At the same time, control of product distribution becomes end-to-end - from the manufacturer or importer to the final buyer.

Therefore, a business must at least comply with the level of state automation - that is, be able to provide data in all areas of activity, and not just, as before, accounting reports and tax returns. And also - to be able to organize high-quality accounting of goods movement, which does not contradict either accounting or tax reporting.

Perhaps now is the best time to think about comprehensive automation of your business

Think about it, is it advisable now that the Federal Tax Service sees your entire turnover, to keep a “loyal” accounting specialist on the company’s staff? With increasing workload and responsibility for results, isn’t it time to transfer the task of fiscal accounting to professional outsourcers and thereby reduce the company’s costs?

And one more thing: isn’t it time to use the information that you send to the Federal Tax Service anyway for business benefit? For example, start monitoring inventory balances, analyzing demand, planning purchases, preventing stockouts popular goods on the counter and deposits of illiquid stock.

The availability and analysis of information on product distribution is an ideal basis for holding promotions, launching loyalty programs and applying the entire range of popular retail technologies even in the smallest retail outlets. And any commodity accounting system is suitable for solving these problems - for example, “1C: Retail” for 3,300 rubles with an indefinite free update or the mentioned new cloud “1C: Cash register” for 200 rubles per month.

What is the essence of the law on online cash registers?

• From July 1, 2017, organizations and most individual entrepreneurs must use only new generation cash register equipment (online cash registers or cash registers with data transfer).
• From July 1, 2018, the use of online cash registers will also become mandatory for UTII payers and entrepreneurs with a patent.
• The peculiarity of the new cash desks is that all information about payments will be transmitted through the fiscal data operator directly to tax office.
• Retailers will need to provide the required information on each cash receipt - including the name of the product (service) and VAT.
• Fines for improper use of cash register equipment are increased to 30,000 rubles, and the statute of limitations is increased to a year.

Sellers of any alcoholic beverages (including beer, cider, mead, poiret) and those entrepreneurs who carried out retail sales alcohol when providing services Catering and have not previously used fiscal techniques.

This is due to the fact that this category of retail finds itself at the crossroads of changes in two federal laws at once - and 171-FZ “On government regulation production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and restrictions on consumption (drinking) alcoholic products" Despite the fact that among sellers of low-alcohol products there are many entrepreneurs on UTII and PSN, and according to 54-FZ they could switch to new cash registers only from July 2018, the requirements of 171-FZ oblige them to switch to online cash registers by April 1, 2017- th.

What will happen to violators of 54-FZ

The state has already provided for quite severe measures for non-use or improper use of cash register equipment.

According to the law, failure to use cash registers will result in the seizure of proceeds received bypassing the cash register. Thus, officials will pay a fine in the amount of half the amount of the calculation carried out without using cash register. Moreover, the fine cannot be less than 10,000 rubles. The stores themselves may lose almost all of the revenue received in this way (from 75 to 100% of revenue). The fine for legal entities starts at 30,000 rubles. Such a fine is expected for each violation of the law.

Repeated violation will result in disqualification of officials and administrative suspension of store activities. They will be disqualified for up to two years, and retail outlets will be closed for 3 months.

At the same time, the law increases the statute of limitations for bringing administrative liability. New term will be one year. Let us remind you that previously this period was calculated as two months. At the same time, tax officials complained that completing production in legal term often simply impossible. Now it will become much more difficult for merchants caught violating to avoid responsibility.

What happens to cash registers that are not replaced?: The Federal Tax Service, in a letter dated December 30, 2016 No. ED-4-20/25616, warned that if the tax authorities identify a cash register that does not comply with the requirements of the law, it will be deregistered unilaterally without the user’s application.

How does the online cash register work?

The new checkout, or online checkout, is very different from what merchants are used to. Firstly, the usual cash register (EKLZ - secure electronic control tape) is replaced with a fiscal drive. This is a small device whose memory stores information about all sales made at the checkout. The fiscal drive encrypts the data and sends it to the Federal Tax Service.

The declared cost of the fiscal drive is 8,000 rubles, but at the moment, due to a shortage, the price reaches 15,000 rubles. The operating life of the device is 13 months.

They promise that drives with a longer shelf life – up to 36 months – will also be available on the market, but at the time of writing this article, such drives have not yet appeared on the market.

The owner of the cash register has the right to independently replace the fiscal drive after the period of use has expired. But, apparently, suppliers of cash register equipment will require that this be performed by certified specialists - for example, as part of a cash register service agreement. Otherwise, this may result in the cash register being removed from warranty.

The cash register must also be equipped with an interface for connecting to the Internet - wired or wireless (WiFi, mobile Internet).

Some cash registers can be upgraded to new standards. Some don't. This can only be clarified from the manufacturer.

The cost of new cash registers ranges from 18,000 to 70,000 rubles, depending on the characteristics and capabilities. When purchasing, you need to pay attention to whether the declared price includes a fiscal drive.

Who is a fiscal data operator and why is he needed?

Legislatively, in the process of transferring data from the cash desk to the Federal Tax Service, a mandatory intermediary is provided - the fiscal data operator, or OFD. These are companies to which the Federal Tax Service has delegated to collect information from fiscal cash registers and broadcast it to their servers. The OFD register is published on the Federal Tax Service website. An agreement with the OFD must be concluded for each cash register. The cost of the annual contract is 3,000 rubles.

An important question is how quickly your check will be sent to the Federal Tax Service. There is no requirement in the law to immediately send a check to the OFD. This will take up to 30 calendar days from the moment the check is generated. Therefore, if the Internet “fell off”, nothing bad will happen, unsent checks will accumulate in the fiscal drive, and when the connection is restored, they will be sent to the OFD. But if the information is not transmitted within 30 days, the fiscal drive will be automatically blocked and the cash register will stop printing receipts.

Despite the presence of an intermediary, the owner of the cash register is responsible for the timely transfer of data to the Federal Tax Service.

What information will be included in the new checks?

The checks that will be issued by online cash registers contain much more information than before. Now it includes, among others, the following information:

• system information tax accounting seller;
• payment attribute (receipt, return, etc.);
• name of goods sold;
• calculation amount with a separate indication of the VAT rate and amount;
• form of payment (cash or electronic payment).

There will also be a QR code on the receipt, which buyers can use using a special mobile application find your check on the Federal Tax Service website.

The cash register receives most of the data from the program in which the company keeps inventory records. If such accounting did not exist before, but only entered in the receipts total amount purchases - it is necessary to organize such accounting and ensure the uploading of the necessary data to the cash register.

To do this, data synchronization is organized between the cash register and the accounting program (for example, “1C: BusinessStart”): the product range, current retail prices, discount data are transferred from the program to the cash register, and the sales report is downloaded back. This is called integrating the cash register with the program.

Such a trading application can be hosted on a computer or in the “cloud” - in an online service accessible to the user via the Internet.

There is a type of cash register that can operate autonomously, without connecting to a computer. They are usually used by small retail outlets, couriers, traveling sales points, etc. They have one inconvenience - if there are quite a lot of goods, then it is difficult to stuff them into such a cash register and regularly change their prices.

Special “cloud” programs have now been developed for them, which help to download items, quickly update retail prices after revaluation, and print labels and price tags. For example, the new cloud program “1C:Kassa”, with an access fee of 200 rubles per month, is precisely designed to organize convenient work with such devices.

According to the new law, in addition to a paper check, the buyer can also receive an electronic one - just ask the seller to send the check by e-mail or SMS with a link to the check on the Federal Tax Service website. Cash registers do not yet know how to send SMS and emails, and usually this task is entrusted to or trading program, or OFD. By the way, such capabilities have already been implemented in 1C solutions.

• Important! Both paper and electronic checks have the same legal force - that is, with either of them you can return goods to the store or confirm expenses incurred (for example, payment for treatment for a tax deduction or compensation for expenses on a business trip). That is, if you have an electronic check, you don’t have to worry about losing the paper one.

How to switch to work under the new rules: step by step

To go to new order When using cash register equipment, you need to carry out the following actions:

Step one is to deregister the old cash register. This will have to be done the old fashioned way, that is, with a personal visit to the tax office.

Step two - upgrade the cash register or install a new cash register. Contact your cash register manufacturer or supplier to find out if it is upgradable. If the cash register cannot be upgraded, then you need to buy a new one. When choosing a model, keep in mind that the cash register must be included in the state register of cash registers. In addition, it is useful to pay attention to whether the new cash register works with a commodity accounting program, for example, with “1C”. You can also check the compatibility of software and equipment on the websites of cash register manufacturers.

Step three is to enter into an agreement with the fiscal data operator. The choice of OFD is still small; in general, their conditions and prices are identical. They prefer to conclude OFD agreements in in electronic format, that is, using electronic document management.

This will require an electronic signature. If you need free help in selecting and connecting OFD - you can use the 1C-OFD service.

Step four is to register the new cash register with the Federal Tax Service. Both the new and the modernized cash register must be registered with the tax authorities. To do this you need to create Personal Area on the Federal Tax Service website and have a qualified electronic signature. You can get it at one of the certification centers.

To register a cash register, you can use a qualified electronic signature, which is used by the organization to submit reports to the Federal Tax Service. This CEP must be issued either to the head of the organization or to a person who has the right to sign documents without a power of attorney (according to the Unified State Register of Legal Entities).

Your accountant may have such a signature. Or he may have the right to receive such a signature for free under a 1C support agreement (in the 1C-Signature service). Therefore, before paying for a new signature, ask your accountant about this possibility.

Federal Law No. 192-FZ dated July 3, 2018 made the law on the use of cash register systems much simpler and clearer. Meanwhile, cash register users still have questions. Some of them were answered by BUKH.1S Andrey Budarin, head of the Operational Control Department of the Federal Tax Service of Russia.

On July 3, 2018, legislators expanded the concept of settlements. Now, according to Art. 1.1 of Law No. 54-FZ, settlements include, in particular, the offset and return of prepayments and advances. Andrey Vladimirovich, I would like to clarify what is meant by such offset and return?

This term means, inter alia, any shipment of goods against prepayment (advance payment). Regardless of the payment procedure, such shipment will require the use of online cash registers. In this case, the use of a cash register is necessary when paying with individuals, but not between legal entities and individual entrepreneurs.

When is the obligation to use cash registers introduced when shipping goods against previously received prepayments (advances)?

Settlement and return of prepayments and advances are included in the list of settlements for which a deferment is granted until July 1, 2019.

The concept of settlements also included the provision and repayment of loans to pay for goods, works and services. Does this mean that when selling goods on credit, i.e. when the goods are transferred to the buyer without payment at all, do you need to use CCP?

The category “provision and repayment of a loan” does not include the transfer of goods on credit with the participation credit organization. But when selling goods on credit, the seller is still obliged to use cash register systems and issue checks to buyers.

Among other things, payments now also mean the provision/receipt of other consideration for goods, works, and services. Does this include payment of the insurance premium to the insurer and payment of insurance compensation?

No, this applies to the service. Moreover, from July 1, 2019, additional details are provided for payments for such services cash receipt.

Is the exchange of goods considered consideration?

Yes, it counts.

But cash registers are used only in cases where goods are exchanged with individuals. If two legal entities, or a legal entity and individual entrepreneur carry out a commodity exchange operation, they should not use online cash registers.

The law does not require the use of cash register systems for non-cash payments between organizations and individual entrepreneurs. The exception is cases when an electronic means of payment is presented between organizations/individual entrepreneurs (clause 9 of Article 2 of Law No. 54-FZ). Is it possible to clarify which types of payment fall under this exception?

This exception includes the physical presentation of an electronic means of payment by the buyer to the seller. For example, a corporate card.

In the cases specified in clause 5.1 of Art. 1.2 of Law No. 54-FZ, users have the right to use cash registers outside the body of the automatic device for calculations. Does this mean that the user can issue a check when paying through an automatic device using a cash register that is located separately?

Yes. However, in these cases, the cash receipt may not be printed at all.

Is it true that after July 1, 2019, when paying the fare to a bus or minibus driver in cash? in cash, will the passenger have to receive a receipt?

Yes exactly.

What does the wording of the new clause 5.3 of Art. 1.2 of Law No. 54-FZ “implementation of non-cash payments, excluding the possibility of direct interaction between the buyer and the user or his authorized person”? Who can be considered authorized persons?

This wording means, in particular, payment for goods based on an account at a bank branch.

The circle of authorized persons is determined in accordance with the provisions of civil legislation Russian Federation(for example, Article 185 of the Civil Code of the Russian Federation).

According to the new rules for distance trading, a check must be generated no later than the business day following the day of payment, but no later than the moment the goods are transferred (clause 5.4 of Article 1.2 of Law No. 54-FZ). Can the settlement date be considered the day the bank confirms the execution of the buyer’s order for payment?

Yes, you can, but in order to comply with the norms of Law No. 54-FZ, what matters is not the “date of calculation”, but the “moment of calculation”.

In this case, the moment of settlement in retail trade cannot be carried out later than the moment of transfer of the goods.

Problems may also arise if the seller and buyer interpret the moment of settlement differently and the buyer complains why the cash register receipt was issued, for example, 3 days after the purchase. Then the tax authorities will begin to understand contractual relations, violation of the buyer’s legal rights, etc.

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

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

• Regular cash registers should be replaced by online cash registers;
• Data on all punched checks will be transmitted to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a cash register;
• The old fines were changed and new ones were added.

And now about all this in more detail.

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

The list of entrepreneurs who previously could work without a cash register is sharply shrinking. The following will lose the right to exemption from cash registers:

1. Payers of UTII - individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have retail trade and provide catering services. The individual entrepreneur's staff includes employees;

These two groups could not put up a cash register, but issue the buyer (upon request) a document confirming payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

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

These two groups are also moving to general rules application of cash register systems from July 1, 2018: the former will have to install cash registers at the point of sale, the latter will have to equip cash registers with cash registers.

1. And also everyone who currently uses old-style cash registers (on and ) will have to switch to online cash registers.

Transition to Online cash registers from July 1, 2019

The next stage of the transition to online cash registers is July 1, 2019. From this date the following will be required to work according to the new rules:

• Individual entrepreneur on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII, working in the field of trade and catering, without employees.
• Individual entrepreneurs on PSN, operating in trade and catering, without hiring employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash registers will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or the simplified tax system, subject to the provision of services to the population and the issuance of BSO of the established form. The exception is the sphere of trade and catering.
• Individual entrepreneurs using vending machines for sales. There are no employees on staff.

Who can work without online cash registers?

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

Online cash registers for those who provide services to the public

On this moment companies and individual entrepreneurs providing services to the public have the right to do without CCP, but they must then issue BSO. From July 1, 2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO generated on a special device - an “automated system for BSO.” In theory, this system will become a type of cash register, respectively, BSO will become a type of cash register receipt.

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

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

Important! If you are located in an area remote from communication networks (this must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but in offline mode. That is, the cash register must be installed and used, but there is no need to transmit data electronically.

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

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services are carried out using cash register equipment.

This means that everyone (both individual entrepreneurs and LLCs) who sell alcoholic products (including beer), regardless of the tax regime applied, must carry out trade using a cash register from 03/31/2017 - from the date of entry into force of these changes . This norm is special, therefore it has priority over the norm of the law “On the use of cash register systems”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and patent, engaged in the retail sale of alcoholic beverages, will not receive a deferment until 07/01/2018, but must switch to new cash registers earlier - from 03/31/2017.

Online cash registers for online stores and e-commerce

Previously, there was no clear answer to the question of whether an online store needs a cash register system. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

Cash register systems for online trading are needed both for cash payments and for payments through electronic means of payment. Calculations using electronic means

payment is a new concept that appeared in the law after amendments were made. Such settlements are defined as settlements that exclude personal interaction between the two parties to the purchasing process.

If you accept payments only through electronic means of payment in your online store, then you can buy not an online cash register, but a special cash register without a printer for printing receipts.

Important! In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, there is no need to use cash register systems - such situations are exceptions.

• Some details:
• If you have an agreement to accept payment from a client’s card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate) - you must punch / generate a check;

When concluding an agreement with an aggregator, be careful, since you still need to look at each agreement! You should first determine whether the aggregator with whom you want to enter into an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a payment agent, then he must issue the check; if not, then you are required to issue/generate the check!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, when making an agreement with the bank, you knock out/form the check!

What will change in the cash registers themselves?

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

There will be no fiscal memory and EKLZ in the new cash registers; instead, there will be a fiscal drive inside the machine. All information about payments will be stored in this drive in a protected form.

In order for a cash register to be used, it must be included in a special register, while fiscal drives will have their own separate register. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to enter into an agreement with the central service center.

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. Important!

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. You can register cash registers of the old format until January 31, 2017. From February 1, 2017, the Federal Tax Service Inspectorate registers only new online cash registers. Previously registered cash registers, the service life of which had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

It is not necessary to buy a new cash register. Some models of old machines can be modernized and turned into online cash registers.

How will the data be transmitted to the tax office?

Data transfer will occur with the help of the fiscal data operator (or FDO for short), or rather through it. Accordingly, the entrepreneur needs to enter into an agreement with such an operator. Next, the sequence of actions is as follows: the cashier punches the check, the information is encrypted looks like it's going

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

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. Without an agreement with the operator, your cash register will not be registered with the tax office!

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

There are quite a few changes here:

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

How will fines change?

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

1. The fine for non-use of cash registers is calculated based on the amount that did not pass through the cash register: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur – 25-50% of the amount, but not less than 10 thousand rubles. That is, the greater the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (within a year), including if the settlements amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may receive disqualification for a period of one to 2 years;
3. For use after 02/01/2017, a cash register that does not meet the requirements is subject to a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs – 1.5-3 thousand rubles;
4. Failure to provide documents and data at the request of the tax office or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
5. Failure to issue a check (BSO) on paper or failure to send it electronically may result in a warning or fine. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities – 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that to hold accountable for similar violations possible within a year! Previously, this period was only 2 months.

Where to buy an online cash register

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

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

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

Conclusion

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

These are the highlights of online cash registers from 2018 so far. Despite the fact that they have been applied since July 1, 2017, quite a lot of questions still remain.

What does cash register technology mean? These are devices that record and save information in the Federal Tax Service, print fiscal acts, and transport them to the Federal Tax Service authorities through a processor of information on settlement transactions. As well as printing out information on paper-based media in accordance with the requirements of the legislation of the Russian Federation on the use of cash register equipment. How to use cash register equipment for enterprises and individual entrepreneurs is described in detail in the Federal Law - Article 54. 2.

Federal Law No. 54 “On the use of cash register equipment when carrying out cash cash settlements and (or) settlements using electronic means of payment" was developed in April 2003 and adopted in May.

Federal Law - 54 establishes a system for using cash registers for cash payments in the territories of the Russian Federation, in order to preserve the safety and personal interests of clients, consumer rights, preserve the settlement and payment system regulated by law, and the volume of profit accounting at enterprises and individual entrepreneurs.

Latest changes regarding the use of CCP

The updated version of Federal Law No. 54 came into force a year ago. How did the changes take effect? The name of the Federal Law was modernized - the phrase “using electronic means of payment” was added instead of “payment cards”. Art. were modernized and supplemented. from the first to the seventh of this Federal Law on the use of cash registers.

• Art. 1.1 o basic concepts applied in this Federal Law;
• Art. 1.2. about the areas and regulations for the use of cash register equipment;
• Art. 2 about the features of using cash register equipment;
• Art. 3 updated and supplemented art. 3.1;
• Art. 4 updated. Added Art. 4.1- 4.7;
• Article 5 on the responsibilities of enterprises and individual entrepreneurs carrying out consumer settlement transactions has been amended;
• Art. 7 on the rights and responsibilities of authorities tax service when monitoring compliance with the provisions of the law during the operation of cash register equipment.

54 Federal Law clause 2 article 2

New rules for the operation of cash register equipment are regulated in paragraph 2, article 2 of federal law 54 Federal Law. IN new edition the list of enterprises and individual entrepreneurs that can apply cash register technique is optional. Who has the right to carry out settlement operations without using a cash register:

• Providing shoe repair services;
• Those engaged in repairing and manufacturing haberdashery metal products;
• Selling hand-made products;
• Renting living space;
• Selling printed periodicals (newspapers, magazines), through kiosks and stalls;
• Selling non-alcoholic draft products, frozen desserts;
• Selling products from tank trucks;
• Seasonal sellers selling agricultural products;
• Traders at fairs, exhibitions, retail markets;
• Owners of pharmacies located in settlements where there are no pharmacy chains;
• To sellers working in remote locations (villages, hamlets, etc.). The point must be included in the official list of hard-to-reach and remote populated areas of the Russian Federation.

According to the new rules, sellers working in remote areas must upon request provide a purchase certificate - a reporting form. Otherwise, they will face administrative penalties, and for systematic violation - a ban on trade.

The list of enterprises and individual entrepreneurs required to use cash register equipment has also been expanded:

• Paying taxes under the UTII and PSN systems. IN mandatory the use of cash register equipment for them comes into force on July 1, 2018. Until this moment, they are obliged to provide the consumer with a certificate confirming payment upon his request;
• Owners of vending machines must equip the devices with cash register equipment by July 1, 2018;
• Owners of terminals for payment of services are required to equip the devices with cash register equipment for online payment settlements.

Cash register and settlement equipment transmits information about settlement transactions to the tax service through the OFD (fiscal data operator). According to the new requirements of the law, large entrepreneurs who have cash register equipment are required to replace the fiscal drive every year. For small business owners, the replacement period is every three years.

The registration procedure for cash register equipment is greatly simplified. You have the right to fill out a paper or electronic application. Moreover, if the registration is electronic, the user is not required to come to the FSN authorities.

Now the consumer is issued only an electronic receipt. If the payment took place via the Internet, the check is electronic. If the purchase is not made online, a receipt will be issued for on paper, but upon request the consumer has the right to receive an electronic

For any payment transactions, the consumer receives an electronic receipt by email. If they do not have an email address or request a paper check, the seller must issue one. Details during the period of purchase and sale of goods that must be indicated in documents under the new law:

• Date and time of purchase;
• Where the purchase was made (name of the online store or location of the point of sale);
• Type of tax system;
• VAT amount;
• FN account code.

Download Federal Law 54

Owners of enterprises selling goods, as well as individual entrepreneurs are required to familiarize themselves with the new provisions of Federal Law-54. If the law is not followed, citizens face an administrative penalty - a fine. The fine ranges from 10 to 30 thousand rubles. You can download the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards” at

A cash register (cash register, cash register or simply cash register) is a device that records the fact of purchasing a product and registers this fact by printing a cash receipt. Next the federal law on KKM dated November 27, 2017 No. 337-FZ introduced new changes to the procedure for using cash registers.

Chronology of the transition to cash register online

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

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

Tax officials cite the following advantages of the new model cash registers:

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

In addition, on behalf of the President, to cover the costs of purchasing new cash registers, businessmen were promised to be provided with a special tax deduction. However, only individual entrepreneurs on and received this benefit, and only in the amount of no more than 18 thousand rubles per unit of cash register.

What should online cash registers look like?

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

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

• availability of a device for printing fiscal documents with a two-dimensional QR bar code measuring at least 20 x 20 mm;
• data transfer to the fiscal drive inside the case;
• generation of fiscal documents in electronic form and transferring them to the operator immediately after the data is received in the fiscal storage device;
• acceptance from the fiscal data operator of confirmation of receipt of information;
• security information security fiscal data and its encryption;
• generation of a fiscal indicator up to 10 digits long for each document;
• ensuring the ability to record fiscal data and store them in the memory of the memory device for at least five years from the end of operation.

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

Costs of switching to online cash registers

If you already work with a cash register, then it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, rather than purchasing new equipment.

These are the approximate expenses that entrepreneurs will have to bear:

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

Total, at least 20 thousand rubles if your equipment can be modernized, or 40 thousand rubles if this is not possible.

Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 allows using old cash register models instead of online cash desks in populated areas with up to 10,000 people.

When does the use of a new CCP begin?

New cash registers have been gradually introduced since 2017 to different categories taxpayers, and last news The transition dates are as follows:

• from February 1, 2017, registration of devices of the previous model was stopped;
• before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
• from July 1, 2017, retailers, except payers and PSN, are required to work only at online cash registers;
• from July 1, 2018, sellers and catering outlets on UTII and PSN that have employees must use cash registers on an equal basis with others, i.e. they are deprived of their special benefits. If there are no workers in these areas, then the transition period is extended until July 1, 2019;
• from July 1, 2019, those who provide services to the population under any tax regime, instead of printed BSO, must issue a form printed by an automated device (analogous to a cash register).

Thus, if the law on online cash registers is no longer changed, from July 2019 the Federal Tax Service will begin to accept information about most retail purchases and services to the public. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, fiscal data operators and tax officials themselves.

List of sellers who, even after the adoption of the new law, have the right to receive cash payment without issuing a cash receipt, set in Article 2 of Law No. 54-FZ.

How do online cash registers work?

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

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

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

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

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

Fines for violating the law on cash registers have increased

We talked about how online cash register systems work, but that’s not all the latest news. Amendments to new law about cash registers, administrative sanctions for violation of the procedure for using cash registers have been tightened. In the new version of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the fines are as follows:

Failure to use a cash register if it should be used:

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

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

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

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

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