Checkout from March 1st. Online cash registers to be: getting ready for new requirements

Online checkout is a household name cash registers, new requirements for which were established by the law of 03.07.2016 No. 290-FZ: “cash register equipment - computers, other computer devices and their complexes that ensure the recording and storage of fiscal data in fiscal drives, generating fiscal documents that ensure the transfer fiscal documents to the tax authorities through the operator of fiscal data and 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. Agree, for taxpayers widespread introduction online CCP is a treasure trove of information about taxpayers. And what is the use of businessmen and accountants?

According to the assurances of the Federal Tax Service, online cash desks will reduce the number of cash discipline checks - they will not come to everyone at random, but only to those who have aroused suspicion, for example, by frequent cancellation of checks or 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 checkout will help the business owner to control outlets and sales volume - through Personal Area KKT and personal account 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 check will be ready in in electronic format directly on the site and sent to the buyer's e-mail 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. For a complete list of those who have been 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 desk 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 public services portal - if the account for 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 section "Cash equipment" on the website of the Federal Tax Service, you need to select the item "Registration of control cash register". 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) on 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 reporting - they can only be printed through an automated system for BSO or provided in electronic form, the clause on the possibility of printing forms in a typographical way has been 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 at the old cash register, the tax authorities will issue a warning. Or they can impose a fine - from one and a half thousand rubles on an official 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).

Amendments to the law 54-FZ "On the use of cash registers" came into force: since 2018 the introduction of cash registers affected even entrepreneurs in special regimes. In 2019, everyone should install CCP.

The transition to a new cash register is a step-by-step process. Buy new technology not enough. To print the names of goods on receipts, you need a cash register program. Try the free Checkout MySklad app - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers for individual entrepreneurs been introduced since 2018? What to do IP in 2019?

renders services to the population, making out their forms of strict accountability. More about
applies UTII and PSN, works in retail or catering and does not have employees.

The rest were supposed to deliver a new CCP by the summer of 2018.

From July 1, 2019, no entrepreneur has the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2018: latest news

From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. It won't work without updates.
The concept of calculations has been changed. Now they include not only the movement of funds, but also the offset of the prepayment and the receipt of other things for the goods.
After receiving an online payment, a check must be generated no later than the next business day.
From July 1, 2019, when offsetting an advance payment, it will be necessary to punch two checks: upon receipt of money and upon transfer of goods.
Individual entrepreneurs on an imputation or patent can return up to 18,000 rubles in the form of a tax deduction for the purchase or setup of a new cash register.
Entrepreneurs and companies on special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax authorities explained that small businesses can only apply FN for 36 months.
Since 2017, you can register a KKM via the Internet - it's convenient and fast. More about registering a cashier >>
If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received during his work without a cash desk (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making settlements through the CCP that actually did not take place, as well as 50,000 rubles for incorrectly marked goods indicated on the receipt. The same penalty is imposed for late transmission of fiscal data.

What can be done right now?

In 2018, almost all entrepreneurs had to register a cash register. In total, according to experts, this year they switched to new order about 1 million businessmen. The rest of the entrepreneurs must deliver the cash register by July 1, 2019. We recommend that you think about cash registers now: there may be a shortage of fiscal drives and new models. Postponing the purchase is dangerous: as the practice of last year showed, the majority of entrepreneurs are dragging to the last - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores must also install CCP. A check is always needed - even when the client pays for the purchase remotely with a card. In such a situation, you need to send the document to the buyer's email. If there is a delivery for cash, the courier issues a check.

Vending machines could work without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you can not set up a cash register until July 1, 2019.

What cash registers can be used in 2019?

All CCP models allowed for use are in the register on the website of the Federal Tax Service. Since 2017, online cash registers must be connected to the Internet - an Ethernet port has been added, a built-in GPRS or WiFi modem has been added. The most budgetary samples use the Internet on a computer to which they are connected via a USB port. Since 2017, the new cash register should have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash desks with it are no longer released.

How much do new cash registers cost in 2019?

Entrepreneurs have to change CCP at their own expense. Often, buying a new cash register is cheaper than refining an old one. The cost of upgrading depends on the number of vehicles and their models.

Another item of expenditure is OFD services. They cost about 3,000 rubles a year for one cash desk. It is worth considering the cost of connecting to the Internet - the law assumes that each outlet must be connected to the network. In addition, every 13 months it is necessary to change the fiscal drive. Legal entities on UTII, USN or patent - once every three years.

New cash registers also require maintenance costs. But today an entrepreneur can choose: to pay for constant service in service center Or only go there if it's broken.

How is the replacement of cash registers in 2019?

To re-register an existing cash register, you need to find out if it can be upgraded - the cash register must be able to connect to the Internet. It is also necessary to check whether it is possible to install a fiscal drive on the cash register. Find out more at your service center. If your cash register cannot be finalized, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be done on the Internet - an entrepreneur does not need to go to the tax office or contact the center Maintenance. This will require a qualified electronic signature (QES) - an analogue of a personal signature.

You can get a CEP at a certification center accredited by the Ministry of Communications. Addresses are published on the website of the department - you must pick up an electronic signature in person.

Is it necessary to service new cash registers in the central heating service?

Not necessary. Cash registers are supported by the manufacturer, which can attract partner service centers, which now do not need to obtain permission from the tax authorities. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not served there on a permanent basis. To register a CCP in a tax agreement with the CTO is no longer a prerequisite.

Who can not install new cash registers at all?

There are activities that 54-FZ did not touch. And it doesn’t matter whether such a business is run by an individual entrepreneur or LLC, he doesn’t need a cash register in 2019.

gourds, vegetables and fruits waddle, as well as live fish;
ice cream and soft drinks in kiosks and stalls;
peddling and at retail markets and fairs (except for trade in separate covered pavilions or shops);
milk, butter or kerosene for bottling;
newspapers and magazines;
products of artistic folk crafts.

Exempted from the use of cash registers and those who provide services:

plowing gardens and sawing firewood;
shoe repair and painting;
for making keys and minor repairs of jewelry and glasses.
nannies and nurses;
porters at railway stations;

Also on the list of CCPs exempted from use are points for the collection of waste materials and glass, pharmacies and paramedical points in countryside and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no internet?

In remote villages and towns, you can work without transferring data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018 even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.

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

Who is covered by the new requirements?

The scope of application of the new cash registers relates to cash settlements and electronic means of payment. Law No. 290-FZ dated 07/03/2016, which amended these changes to the Law on CCP dated 05/22/2003, significantly expands the scope of cash registers, extending it, among other things, to settlements with buyers who are carried out by persons using UTII, patent system, as well as for entrepreneurs and companies that, when providing household services, do without cash registers, writing out BSO.

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

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

This will include expenses:

for the purchase or modernization of a cash register (from 12 thousand rubles);
for servicing under an agreement with a fiscal operator, through which information about payments made through the cash desk will be received by the Federal Tax Service (from 3 thousand rubles per year).

In addition, costs may apply:

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

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

What is all this for? According to officials, the introduction of online cash desks will help to dramatically increase tax collection. At the same time, they are guided by the experience of South Korea, where the use of such measures led to an increase in tax revenues to the treasury by 2 times. In addition, officials believe that the use of online cash desks will optimize control over the implementation of payments and reduce the number of business inspections.

Who should not use online cash registers for payments?

There are still exceptions in the law on cash registers in which the use of cash registers is not required. Who is not affected by the KKM changes in 2017? Among the types of activities exempted from KKM, in particular, include:

sales printed publications and related products in newspaper and magazine kiosks;
ticket sales in public transport;
trade in retail markets, fairs, exhibitions;
trade in kiosks soft drinks, ice cream;
trade from tanks with kvass, milk, etc.;
trade in waddle vegetables and fruits;
repair and coloring of footwear;
renting out residential premises belonging to entrepreneurs.

There is no need to apply CCP to pharmacies located in rural areas. Without cash registers, you can work in remote or hard-to-reach areas, the lists of which are determined by the regional authorities. In areas remote from communication, the use of cash registers can be carried out in a mode that allows periodic transmission of settlement data.

Sanctions for violating the new CCP rules

In addition to the rules for using cash registers in 2017, the changes also affected sanctions for violation established rules. The 290th law amended the Code of Administrative Offenses of the Russian Federation, according to which:

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

Descriptions of changes in the order of installation, registration and use of cash equipment.

- Prerequisites for the introduction of online cash registers.

The purpose of the change in the procedure for working with cash registers- increase control over observance of cash discipline. The analysis of revenue accounting will be automated, there will be no need for constant checking of cash desks.

New law enhances consumer protection. The new procedure for using cash registers provides for the possibility for buyers to receive electronic checks that will be available at any time, which increases the security of consumers in resolving conflict situations.

- New rules for the use of cash registers.

According to the new order, cash registers must be connected to the Internet. Information about all checks will be sent to the FTS server via electronic channels communications using a qualified digital signature.

To record, store and broadcast information about all payments made during the year, special blocks will be connected to the cash register - fiscal accumulators(FN). In fact, fiscal drives will replace EKLZ (protected electronic control tape). After switching to online cash registers, it will not be necessary to change the ECLZ annually. However, the FN will also require replacement for the Organization on the main taxation system, replacement will be required after 13 months, for legal entities. persons and individual entrepreneurs using special modes - 1 time in 3 years.

Information about cash receipts will be transferred to the FTS server through authorized companies Fiscal Data Operators (FDO). The task of the OFD is to obtain information about a new check, check its validity, protect the check with a fiscal sign, and send the information back to the cash register and to the FTS server. The transfer of information will be automated as much as possible and will not require additional actions from cashiers.

If the buyer requests, an electronic check must be sent to him in electronic form to the specified phone number or e-mail.

After the transition to a new procedure for the use of cash registers, the requirement for the mandatory conclusion of contracts with Technical Service Centers (TSC) is removed.

In addition, registration of online cash registers can now be carried out via the Internet without a personal visit to the Federal Tax Service.

- Who is subject to the law on the new procedure for using online cash registers.

Even those entrepreneurs who are currently exempt from using cash desks will be required to use online cash registers.

The new law clearly states who may not apply the CCP, the list of persons is closed, and is not subject to “arbitrary expansion”. From the use of CCP are exempted:

credit institutions using ATMs;

sellers of newspapers and magazines;

church organizations;

conductors and drivers selling tickets;

issuers valuable papers;

sellers in retail markets, fairs;

ice cream vendors and non-alcoholic draft drinks;

porters at railway stations and airports;

individuals involved in retail trade.

Key dates for the transition to the new procedure for using cash registers.

from September 2016	Organizations and entrepreneurs can use online CCP on a voluntary basis.
	Registration of cash registers is carried out in the "old" order. You can voluntarily work according to the new procedure for using CCP.
	For registration of new cash desks, only a “new” procedure is provided. For the operation of new cash desks, it is necessary to conclude an agreement with the OFD and transfer fiscal data to the Federal Tax Service. Cash desks registered with the Federal Tax Service before February 1, 2017 can operate as before.
	It is necessary to re-register all cash registers registered before February 1, 2017. After that, it is necessary to start applying the new operating procedure for cash registers.
	Mandatory use of online cash registers, including organizations and individual entrepreneurs on UTII and the patent system, with the exception of the list of organizations fixed in the law.

Penalties for violation of the procedure for using the CCP.

The new law has seriously increased the penalties for violating the use of cash registers. And new fines are effective from July 15, 2016. Instead of fixed amount fine, for some violations the punishment will depend on the amount of proceeds received in violation of the law.

For settlements without the use of online cash registers:

For physical persons - 50% of the amount of revenue, but not less than 10,000 rubles.

For legal persons - from 75% to 100% of the amount of revenue, but not less than 30,000 rubles.

For repeated violations:

For physical persons - disqualification for up to 2 years.

For refusal to provide an electronic check:

For physical persons - 2,000 rubles.

For legal persons - suspension of activities outlet up to 4 months.

Stages of transition to online cash registers and the cost of switching to online cash registers.

The process of switching to the use of online cash registers differs depending on whether a new cash register will be used or an organization wants to keep an existing one.

- Updating the existing CCP.

1. Purchase a KKT upgrade kit and a cash register software update. Most cash register manufacturers state that for most previously released cash register models there will be CCP modernization kits have been developed, which will allow not to purchase new cash registers, which means saving a little. Manufacturers have not yet announced final prices. It is expected that the CCP modernization kit will cost 8-10 thousand rubles.

2.Deregister the existing cash register with the Federal Tax Service.

3.Upgrade cash registers and install/update cash register software. To upgrade the CCP, you will need to “reflash” the cash register. It must also be remembered that in addition to the cash register, it may be necessary to update the used software. Firm 1C promptly supports changes in legislation in its programs, if there is a valid 1C: ITS agreement, the program update will be provided at no additional charge.

4. Conclude an agreement with the Fiscal Data Operator(OFD). It can be assumed that all major specials will become such. operators for reporting to regulatory authorities. .

5. Purchase and install the Fiscal Accumulator (FN). The pre-announced cost of FN for one cash desk is 6,000 rubles.

The total cost of switching to online cash registers in the case of upgrading an existing cash register will cost 17,000 - 19,000 without additional service costs.

- Purchase a new cash register.

1. Buy a new cash register. It is expected that there will be a wide selection of cash registers from different manufacturers, so the cost of online cash registers will not be higher than existing models. The expected cost of a new cash register is from 11,000 rubles.

The remaining stages in order and cost coincide with the option of upgrading the existing CCP.

2. Conclude an agreement with the Fiscal Data Operator (OFD). It can be assumed that all major specials will become such. operators for reporting to regulatory authorities. The expected cost of an annual contract for one CCP will be about 3,000 rubles.

3. Purchase and install the Fiscal drive (FN). The pre-voiced cost of FN for one cash desk is 6,000 rubles.

4. Register a modernized CCP according to the new procedure. Registration can be done through the taxpayer's personal account on the website of the Federal Tax Service.

Total cost of acquiring a new cash register without additional services is approximately from 20,000 rubles.

Despite the one-time costs for the purchase and registration of online cash registers, it is assumed that the transition to a new procedure for using cash registers will allow companies to save in the future:

for organizations that previously did not have to use cash desks, it is expected to provide a tax deduction for the amount of expenses incurred for connecting cash register equipment in the amount of up to 18,000 rubles.

other organizations will be able to save on maintenance of cash registers. Compared to the current procedure, savings are expected on the maintenance of the central heating and the cost of the ECLZ.

Offer to connect online cash registers

Company 1C: Franchisee Victoria connects organizations and individual entrepreneurs to the new procedure for using cash registers on a turnkey basis.

1C: Franchisee Victoria:

helps to choose best option use of cash desks;

configures the software to work according to the new procedure for using CCP;

helps to register cash registers according to the "new order".

Answers on questions.

What is OFD?

Fiscal Data Operator (FDO) - a specialized organization authorized by the Federal Tax Service to collect, verify, transfer and store information on cash transactions.

What is FN?

Fiscal accumulator (FN) is a special unit that accumulates and broadcasts information about cash payments made. ECLZ analogue. Requires periodic replacement Organization on the main tax system after 13 months. For legal persons and individual entrepreneurs using special modes - 1 time in 3 years.

What to do if the Internet is lost in the store?

Information on the cash payments made must be transferred to the OFD within 30 calendar days from the date of receipt generation. During this period, you must restore the Internet.

What if there is no Internet in our locality?

For stores located in hard-to-reach and rural areas that do not have the Internet, it is possible not to transmit OFD information, provided that payment documents are provided to customers. The list of settlements for which the exemption is provided can be clarified at the territorial offices of the Federal Tax Service.

Is it possible to refuse the buyer to provide an electronic check?

At the request of the buyer, the seller is obliged to provide an electronic receipt. There are severe penalties for refusing or failing to comply.

Which made significant changes to the procedure for the use of cash registers, established federal law dated May 22, 2003 No. 54-FZ.

The new amendments will oblige legal entities and individual entrepreneurs (or users) to apply a new CCP, which, in online mode will transmit information on settlements made using cash and (or) electronic means of payment to the tax authorities.

According to the FTS, new technology will make it possible to control the calculation and timeliness of payment of taxes and fees, automatically detect violations, which will make illegal manipulations with proceeds meaningless, and will create the prerequisites for creating a healthy competitive environment.

The introduction of online CCP will take place in stages, starting from February 1, 2017, but most of the changes in terms of liability for violations in the application of CCP have already entered into force on July 15, 2016. and apply to all CCPs currently in use.

Responsibility for violation of the procedure for working with cash registers

Legislators in Art. 14.5 of the Code of Administrative Offenses established new requirements for the use of CCP and changed the amount of penalties.

Type of violation	Responsibility of officials	Liability of legal persons
non-use of CCP in cases established by the Law	a fine from 25% to 50% of the amount of the calculation carried out without the use of cash register equipment, but not less than 10,000 rubles	a fine from 75% to 100% of the amount of the calculation carried out without the use of cash registers, but not less than 30,000 rubles
repeated non-use of cash register equipment, if the amount of settlements amounted to 1 million rubles or more	disqualification for a period of 1 to 2 years	administrative suspension of the activities of a legal entity and individual entrepreneur for up to 90 days
use of CCP that does not meet the established requirements	warning or imposition of a fine in the amount of 1,500 to 3,000 rubles	warning or imposition of a fine in the amount of 5,000 to 10,000 rubles
non-extradition printed form or failure to send an electronic form of a cash register receipt or a strict accountability form to the buyer	a fine of 2,000 rubles	a fine of 10,000 rubles

Officials under the Code of Administrative Offenses, including those who carry out entrepreneurial activity without education legal entity, i.e. individual entrepreneurs.

For some offenses, you can reduce the fine by 3 times (see clause 3.4. Article 4.1. of the Code of Administrative Offenses of the Russian Federation) or completely avoid punishment if you voluntarily report the violation to the tax authority (see note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

The limitation period for bringing to administrative responsibility for violating the law on the use of CCPs has been increased from two months to a year (see Part 1, Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Who is required to switch to online cash registers

Even those organizations and individual entrepreneurs who currently may not use cash registers will be required to switch to online cash registers:

organizations and entrepreneurs using vending machines;
providing household services to the population using strict reporting forms;
UTII payers;
entrepreneurs using the patent system;
organizations and businesses that receive from the population of precious metals and precious stones, glassware and salvage.

But there are a number of companies and entrepreneurs whose work will not be affected by the amendments, namely:

Users working in hard-to-reach areas will be able to continue working as before. In addition, without the transfer of information and documents to electronic form users who are located in areas remote from communication networks will be able to work. The lists of such areas are approved by the regional authorities.
Companies and entrepreneurs engaged in the following activities:

some types of small retail (pharmacies, sale of newspapers, tickets, ice cream, etc.), peddling and trade from tankers;
trade at exhibitions, retail markets, fairs, with the exception of shops, pavilions, i.e. places that ensure the safety of goods;
production and repair of metal haberdashery and keys;
repair and coloring of footwear;
sale of products by the manufacturer of folk art crafts;
supervision and care of children, the sick, the elderly and the disabled;
plowing gardens, sawing firewood;
renting (renting) of residential premises belonging to this individual entrepreneur on the right of ownership by individual entrepreneurs;
porter services at railway stations, airports, ports.

But in any case, exemption from the use of CCP does not apply to organizations and entrepreneurs who:

use for the implementation of calculations automatic device for calculations;
trade in excisable goods.

Stages of transition to online cash registers

Law 290-FZ provides for a phased transition to new CCP models:

until 02/01/2017 - it is not necessary to use online CCP
from 02/01/1017 - it will not be possible to register an old-style cash desk, but it is still allowed to work on an already registered cash register;
from 07/01/2017 - only online cash registers can be used, with the exception of those who can use from 08/01/2018;
until 07/01/2018 - entrepreneurs using PSN or UTII, providing personal services to the population and issuing BSO, trading using vending machines can work without online cash desks.
from 07/01/2018 - absolutely all companies and individual entrepreneurs who are required by law to use cash registers are required to switch to online cash registers

Major changes

1. The most important change concerns the very scheme of work of organizations (entrepreneurs) with tax authorities. Through the online cash desk, information about the calculations made, indicating the name of the goods (works, services), the amount of payment, the rate and the amount of VAT will be transferred to the tax authorities. The name of the services is given on the condition that at the time of payment it is possible to determine the scope and list of services.

ATTENTION!Until 01.02.2021 entrepreneurs applying special tax regimes a deferment was granted by indicating in the checks and BSO the name of the goods (work, services) and their quantity.

2. CCP is now used for settlements using an electronic means of payment, the only exceptions are settlements of an electronic means of payment without presenting it between organizations or entrepreneurs.

3. When paying for services rendered, only strict reporting forms generated through an automated system for strict reporting forms will be used.

4. To ensure the operation of the online cash desk, you will need to conclude paid contract with a specialized company - a fiscal data operator (OFD). The list of OFDs is posted on the website of the Federal Tax Service, on this moment there are only four of them.

5. The changes will also affect the cash registers themselves. New models of cash registers should provide not only the ability to save data (as was the case, for example, with ECLZ), but also the transfer of data on each purchase. The register of permitted online cash registers is posted on the website of the Federal Tax Service.

6. There will be a simplification of the registration procedure for cash registers. According to the new rules, the procedure will take place both on paper and through the CCP office on the website of the Federal Tax Service.

New concepts

Consider some of the new concepts that were introduced by Law No. 290-FZ:

KKT office is a service for submitting information and documents on the application of CCPs to the tax authorities in electronic form.
cash receipt - a primary accounting document generated in electronic form and (or) printed using cash registers at the time of settlement between the user and the buyer (client), containing information about the settlement, confirming the fact of its implementation and complying with the requirements of the law;

ATTENTION! Law No. 290-FZ established the obligation of the seller, at the request of the buyer, to send the latter a cash receipt in electronic form.

fiscal data operator - a specialized intermediary organization that has received permission to perform actions to verify the authenticity, collect, record, systematize, accumulate, store, use and transfer fiscal documents to the tax authorities;

fiscal accumulator - a hardware-software encryption tool for protecting fiscal data in a sealed case, containing fiscal attribute keys, providing the ability to:

formation of fiscal signs;
record in uncorrected form;
their verification and long-term storage;
decryption and authentication of fiscal documents;
encryption of fiscal documents in order to ensure the confidentiality of information transmitted to the operator of fiscal data.

The fiscal drive replaces the ECLZ and, by analogy with it, will be subject to periodic replacement.

By general rule drive replacement will be required after 13 months, and for organizations and individual entrepreneurs, applyingspecial regimes - at least once every three years(every 36 months).

strict reporting forms - a primary accounting document equivalent to a cash receipt, generated in electronic form and (or) printed using an automated system for strict reporting forms. Specified automated system recognized as a cash register.

Thus, it will be necessary to draw up a BSO only with the help of a special CCT, which can apply exclusively for the provision of services.

Registration of CCP

In order to register online cashier, need:

purchase a new type of cash register or upgrade an old cash register. Moreover, for those who plan to use for calculations electronic means of payment on the Internet, a special CCP is intended, and when providing services, only automated system for BSO(Clause 1, Article 4.3 of Law No. 54-FZ);
to plug workplace from CCP to the Internet;
conclude an agreement with the operator of fiscal data;
apply in any tax office or through the CCP office on the website of the Federal Tax Service;
receive from the tax authority fiscal accumulator KKT(no later than one business day from the date of application submission) and enter the necessary information into it;
form CCP registration report and submit it either through the CCP office or through the fiscal data operator to the tax authority (within the next business day).
the tax inspectorate authorizes the CRE user and the fiscal accumulator used and in within five working days will form KKT registration card and send it to you in electronic form through the office of the CCP or the operator of fiscal data.

Working with online cash register

Cash receipts will now have more information than regular cash registers.

For example, there appeared new details:

seller's taxation system;
form of payment - cash or electronic money;
the address of the site where you can check the cashier's check;
subscriber number or Email buyer.

If the CCP uses a payment subagent, then in addition to these details in the check should be:

payment agent phone number;
amount of remuneration paid to him.

There are two options for issuing a check or BSO: on paper or in electronic form. In the latter case, the document is not printed on the cash register, but sent to the subscriber number or E-mail of the buyer. This rule is likely to affect only settlements using electronic means of payment.

At the end of the work shift, a report is generated on the closing of the shift at the CCP. The online cash register will automatically send this report to the fiscal data operator.

ATTENTION! Technically service online cash registers on the principle of conventional cash desks no need. Repair online cash registers and fiscal drives in specialized centers.

Cashier's logs - the operator will also become a thing of the past, and there will be no need to store Z-reports.

Powers of tax authorities

From 15.07.2016 the rights of tax authorities in terms of control and supervision over the use of cash registers have been significantly expanded, now they can:

conduct test purchases;
issue orders for violations of the law on the use of CCP;
control the circulation of goods for which a decision on labeling has been made;
control, supervise compliance with the legislation on the use of CCP, incl. for the completeness of accounting for revenue;
receive information from banks on the availability of accounts, on cash balances, account statements of organizations and individual entrepreneurs, certificates on electronic money balances and on electronic money transfers (see paragraph 3 of article 7 of Law No. 54-FZ of 05/22/2003 .).

ATTENTION! A draft law is being prepared stating that individual entrepreneurs on UTII and PSN will be entitled to a tax deduction of up to 18 thousand rubles in connection with the acquisition of an online cash register.

It is not yet clear HOW:

accept prepayment (advance payment) for goods, works, services?
to issue cash receipt at the exit to the client?
Should we use multiple CCP models when we provide services and sell goods and accept electronic means of payment?

THE BELL