To whom to put cash registers. Actual questions on working with online cash registers

Good afternoon, dear IP!

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

So, the hour of X is approaching. And in this short article I will answer the most FAQ, which are distributed over and over again.

For convenience, this article will not be structured as usual, but in the “Question / Answer” format.

When will new cash desks for individual entrepreneurs and companies be introduced?

According to the latest data, the timing of the transition to new online cash desks will be as follows:

1. From February 1, 2017 only a new type of cash registers will be registered. This means that if you apply to register a regular cash register (like those that are used now), you will be refused. That is, from February, you need to come to the Federal Tax Service ONLY with a new type of cash register.

2. If you already have a cash register, then you will need to buy an online cash register (or upgrade the old cash register) no later than July 1, 2017. That is, you will have to shell out money for a new KKM or its modernization, which is sad. considering their cost.

I am a sole proprietor at the ENV (or PSN). Do I need to buy a new type of KKM?

Indeed, now (in 2016) many people choose PSN and UTII only because CCM can NOT be applied to these taxation systems. But this benefit will only remain until July 1st, 2018. Then, individual entrepreneurs on UTII (PSN) will also have to buy KKM if they work with cash. That is, they accept cash from individuals.

Update: for most individual entrepreneurs on PSN or UTII, they were given a delay for another year - until July 1, 2019. You can read about or just watch the new video below:

What are these cash registers? How are they different from normal ones?

Unlike those KKM that are used now, they IMMEDIATELY transfer data via the Internet to the right place =). That is, in the FTS. As you understand, you will also have to organize Internet access for such cash desks.

The so-called “electronic check” will also be recorded, which the buyer will not be able to lose in principle.

What if I live in a remote taiga where there is no Internet access? How then to be?

Do not worry, our deputies have foreseen such a moment. The law clearly states that for places where there is no Internet access, it will still be possible to use cash desks without transferring data to the Federal Tax Service online.

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

Here is what is verbatim said about this in the bill, which was approved in the third reading:

« In areas remote from communication networks determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks approved by the authority state power subject Russian Federation, users can use cash registers in a mode that does not provide for mandatory transfer fiscal documents to the tax authorities electronic form through a fiscal data operator.”

That is, it’s just not possible to refuse to use new cash registers in 2017 if your locality is NOT included in this magic list.

What happens if I don't buy a new KKM?

In fact, there are quite severe penalties. Everything has been done so that entrepreneurs massively use the new cash registers.

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

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

shall entail the imposition of an administrative fine on officials in the amount of one-fourth to one-two of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand roubles; for legal entities - from three-fourths to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.

“3. Repeated commission of an administrative offense provided for by Part 2 of this Article, in the event that the amount of settlements carried out without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -

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

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its application -

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

As you understand, the suspension of the work of any store for 90 days is almost a sentence.

Where can I read this fascinating law in its entirety?

At the time of this writing, it was being approved by the Federation Council. According to the plan, it should be signed by the President of Russia on June 29th.

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

In short, read here:

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

It has 130 pages, if anything =)

Full title: “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Payment Cards” and certain legislative acts

Russian Federation"

What to do? How to be? Where to run?

I advise you to apply in advance to companies that sell cash desks for individual entrepreneurs and serve them. Surely they have long prepared for this global event and have long been in anticipation =)

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

In a word, think over a strategy for switching to new cash registers IN ADVANCE.

Just look at the publication dates, as a lot has already changed this year. For example, they said earlier that the “old” cash registers could be used for another 7 years, which is no longer relevant.

New one is ready electronic book for taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2019:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2019?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2019?
2. Examples of calculating taxes and insurance premiums "for yourself"
3. The calendar of payments for taxes and insurance premiums is given
4. Common mistakes and answers to many other questions!

Dear readers, a new e-book for IP for 2019 is ready:

"IP On STS 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions Should You Pay in 2019?"

This is an e-book for individual entrepreneurs on the simplified tax system 6% without employees who have NO income in 2019. Written on the basis of numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

Under the new 54-FZ "On the use of cash registers" almost all retail fell: in 2018 online cash registers put the majority of businessmen. And by July 1, 2019, all entrepreneurs should use cash register equipment - even on UTII and PSN without employees.

To meet the new requirements, it is not enough just to buy the right equipment. Now the receipts must indicate the names of the goods, which means that you need a cash register program that can do this. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

Online cash desks. Last news

• From January 1, 2019, new requirements for online cash registers are introduced. The format of fiscal data is changing: a new version FFD - 1.05. If the cash register was registered with FFD 1.0, it will have to be re-registered. The VAT rate will also be changed: from January 1, 2019 - 20%. Online cash registers will have to print checks indicating exactly this rate. Learn more about how to reconfigure the CCP >>
• The State Duma adopted amendments to 54-FZ. They say that after receiving an online payment, a check must be generated no later than the next business day.
• From July 1, 2019, it will be necessary to punch a check after payment individual through a bank.
• For non-cash payment, if the buyer's e-mail address or phone number is unknown, you need to print the receipt and give it along with the goods.
• From July 1, 2019, it will be necessary to punch checks when offsetting an advance payment: two cash documents will be required - when receiving an advance payment and when transferring goods.
• If the entrepreneur ceases his activity and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is deregistered automatically.
• The concept of settlements has been expanded: now they include not only any movement of money in cash and by bank transfer, but also the offset of prepayment (for example, sales with gift cards).
• The procedure for actions in the event of a breakdown of the fiscal drive has been approved. Now we need to hand over the broken FN to the manufacturer for examination. If the breakdown occurred due to a manufacturing defect, it is made free of charge. Within five working days from the date of the breakdown, you must submit an application for registration (re-registration) of the cash register with a new drive or for deregistration. If data can be read from a broken FN, they must be transferred to the tax office within 60 days.
• For individual entrepreneurs on a patent and UTII payers, the introduction of online cash desks was postponed until July 1, 2019.
• Entrepreneurs who do not have employees and prisoners employment contracts. If the entrepreneur hires workers, he must register a new cash desk within 30 days.
• In 2018, the tax authorities can fine an entrepreneur up to 50% of the amount received during the period of trading without an online cash desk, but not less than 10,000 rubles. Companies face a fine of up to 100%, but not less than 30,000 rubles. From July 1, sanctions will also be introduced for the use of cash registers in fictitious settlements: organizations can be punished in the amount of up to 40,000 rubles, individual entrepreneurs - up to 10,000 rubles. There will also be fines for labeled goods incorrectly indicated on the receipt: up to 100,000 rubles can be recovered from companies, and up to 50,000 rubles from an entrepreneur. The same amounts will be fined if fiscal data is not submitted to the tax office on time.

Online cash desks began to be phased in in 2016, but since then the situation has changed more than once. Below are the answers to the main questions about the application of new CCPs in 2018-2019.

Watch the recording of our seminar, where Ivan Kirillin, head of the sales department of My Warehouse, spoke about latest changes in 54-FZ: how to choose a cash register taking into account the new requirements, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.

Who is affected by the new edition of 54-FZ

Who is required to use online cash registers in 2018-2019?

Do you need online cash desks for UTII and a patent in 2019?

Online cash desks for UTII and a patent are needed from July 1, 2019. But, if you work in catering or retail and have hired employees, you had to switch before July 1, 2018.

Are online cash desks used under the simplified tax system in 2019?

Yes. Those who trade in excisable goods in 2018 should have already used online cash desks. If you are not already doing so - Those who are employed in the catering industry and have hired employees should have registered a CCP before July 1, 2018. And those who do not have workers received

Law on online cash registers: how to apply BSO (strict reporting forms)?

Until July 1, 2019, organizations and individual entrepreneurs providing services to the public can issue BSOs in paper form. An exception is made only for public catering. After this date, you need to switch to an electronic format. BSOs are printed on a special CCP - an automated system for strict reporting forms. The requirements for checks and forms have changed - new details have been added, for example, it is necessary to indicate the serial number of the fiscal drive and the name of the OFD. All

Is it necessary to install cash registers in vending machines?

From July 1, 2018 vending machines should be equipped with CCP. You can use one checkout for all devices. If you are an individual entrepreneur without employees and trade using automatic machines, you can not use KKM until July 1, 2019.

Was it necessary to use online cash registers in catering in 2018?

About the new cash register equipment

How much will the online checkout cost?

The cost of a new CCP is, according to the Ministry of Finance, about 25,000 rubles. You can buy cheaper from us: for example, the "Economy" kit. It includes an online cash register, a one-year contract with OFD and a cash register program. All prices -

Will those who purchase a new CCP receive a tax deduction?

Do I need to contact the technical service center (TSC) to register a new type of cash register? Who maintains online checkouts?

How to set up MySklad to work with a new cash register?

We provide for setting up the work of My Warehouse with new cash desk. If you still have questions, our technical support is available around the clock and will help you figure it out.

Does the point of sale in MySklad work when the Internet is disconnected?

Yes. You will be able to punch checks, all completed sales are recorded in the system and the fiscal drive. After the connection is restored, the data will automatically be sent to the OFD.

Can I send a check to the buyer directly from My Warehouse? Including SMS?

Yes. To do this, the seller's interface in MySklad has fields for entering the buyer's contact information.

What to do with the return of goods in MyWarehouse under the new scheme?

MyWarehouse forwards returns to fiscal registrar. The FR automatically sends this data to the OFD, and from there they go to the tax office.

How to work with goods without a barcode in MyWarehouse, for example, with bulk goods?

Barcodes have nothing to do with the requirements of the law 54-FZ, they are used for convenient operation with goods. MySklad supports search by name and work with weight goods.

In July 2016, amendments to the law on KKM dated May 22, 2003 No. 54-FZ came into force, and now all organizations and individual entrepreneurs need to. How this transition takes place, who it will affect, what the new cash registers are like - we will tell in our article.

What is a cash register with online data transfer

Online cash registers allow tax authorities to instantly receive information about the cash transactions of an individual entrepreneur or company. A new type of cash register must have a built-in fiscal drive in which data is protected from changes, connect to the Internet, generate a paper and electronic check, contact the operator of fiscal data, print a QR code on the check, transfer electronic copies of checks to the operator and the buyer.

You can buy a new cash register with such functions - on an online cash register, the price starts on average from 14,000 rubles, on fiscal accumulators from 7000 rub. But for those who want to save their money, some "old" existing cash registers can also be upgraded to online cash registers. Such models, both new and old with the possibility of improvement, are listed in a special register approved by the Federal Tax Service.

fiscal operator

In order to transfer information about transactions carried out through online cash desks to the IFTS, it is necessary to conclude an agreement with an accredited fiscal data operator (Article 4.6 of Law No. 54-FZ). These are organizations located on the territory of the Russian Federation and have received permission to process fiscal information. The decision to issue or cancel a permit for the operator's activities is made by the tax service (Articles 4.4., 4.5 of Law 54-FZ).

The website of the Federal Tax Service maintains ]]> a register of fiscal data operators ]]>, which lists all accredited organizations.

For each punched check, the online cash register generates a fiscal sign that is sent to the fiscal operator, where it is stored, in return the seller receives a unique check number, and all information about the completed sale is sent to the IFTS. In fact, the fiscal operator is an intermediary between the online cash register and the Federal Tax Service.

Registration of CCP

One of the advantages of introducing online cash registers is the simplification of the procedure for registering them with the Federal Tax Service. An application for registration or re-registration of KKM can now be submitted not only on paper, but also in in electronic format without visiting the inspection (Article 4.2 of Law No. 54-FZ).

Registration of KKM online is carried out on the website of the Federal Tax Service in personal account taxpayer in the section "Cash equipment". For this you need:

• fill out and send an application to the IFTS in a special form,
• after checking the received data, the IFTS will assign an online cash register registration number, which should be entered into the fiscal drive along with information about the organization or individual entrepreneur, and generate a registration report at the checkout,
• complete the registration of the cash register by adding the data from the registration report to your personal account.

If everything is done correctly, the date of registration and the expiration date of the fiscal accumulator will appear in your personal account.

Who switches to online cash registers: stages

The law provides for a phased transition to online cash registers from 2016 to 2018. Voluntary data transfer began in July 2016, and it was allowed to register old-style cash registers until 02/01/2017.

From February 1, 2017, the registration of old cash desks has been discontinued, but until July 1, 2017. you can still work with cash registers without a fiscal drive, as well as re-register them and remove them from the register. Tax authorities now register only new online cash registers.

From March 31, 2017, a special rule applies to those who trade in retail alcoholic products, including beer: regardless of the applicable taxation system (including UTII and patent), it became mandatory for them application of CMC. Moreover, those who previously worked without cash registers must install cash registers that meet the new requirements of the law on online cash registers from 2017, because it is impossible to register old models of cash registers from February 1, 2017 (clause 10, article 16 of the law of November 22 .1995 No. 171-FZ).

From July 1, 2017, it will be possible to use only new-style cash registers, except for those for whom the transition to online cash registers has been extended until July 1, 2018. From July 1, 2018, absolutely all individual entrepreneurs and organizations using cash payments and settlements bank cards, must switch to the new KKM-online. This includes those who previously could not use CCP, but now they will lose this right:

• UTII payers,
• IP on a patent,
• Individual entrepreneurs and organizations that draw up BSO when performing work and providing services to the population,
• sellers lottery tickets and stamps
• sellers of goods through vending machines.

For individual entrepreneurs applying a patent or UTII, the draft amendments to the Tax Code of the Russian Federation provide for a tax deduction for cash register equipment, which may be applied from 07/01/2018. So far, the changes have not been adopted and exist only in the draft law, but if they are approved, such a deduction may amount to 18,000 rubles.

Work without new cash registers in 2018 will still be able to:

• those who are located in a remote area where the Internet connection is not available, which means that the transfer of fiscal data online is also impossible. Such persons can use KKM, which are not online cash desks, by issuing a paper check to customers. The list of hard-to-reach areas is established by the regional authorities (clauses 3 and 7 of article 2 of Law No. 54-FZ);
• Individual entrepreneurs and organizations engaged in shoe repair, key making, etc.;
• pharmacies in rural feldsher points;
• drivers public transport when selling tickets;
• Individual entrepreneurs and organizations selling newspapers and magazines in kiosks, ice cream, draft drinks, milk and kvass from tankers, live fish, trading in markets and fairs, peddling, as well as selling seasonal vegetables and fruits at the breakups (clause 2, article 2 of law No. 54-FZ).

Penalties for online cash registers since 2017

In 2017, there are updated fines for violators of cash discipline, and the period during which such persons can be held accountable has been extended to 1 year (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

• For the use of outdated KKM models, a warning or a fine follows - for an organization 5000-10,000 rubles, for individual entrepreneurs 1500-3000 rubles.
• A sale without a cash register will cost legal entities 75-100% of the outstanding amount, but not less than 30,000 rubles, and an individual entrepreneur will pay 25-50%, but not less than 10,000 rubles. For a repeated such violation and failure to carry out a total of more than 1 million rubles, the seller's activity is suspended for a period of up to 90 days.
• For an unissued check, both paper and electronic when using online cash registers, a warning or a fine of 10,000 rubles follows. for organizations and 2000 rubles. for entrepreneurs.

The Russian government has put forward an initiative to amend the law, in force since February 2016, on the use of cash registers in order to reduce the number of transactions when paying for services and goods that can be hidden from controlling authorities. The proposal was considered. The new law provides how technological changes in cash register and the formation of a different accounting system. The main position is the transmission of real-time information about all operations. New cash registers from 2017 will work according to the newly established standards and rules.

What activities are not covered by the law?

The replacement of cash registers in 2017 will not affect all entrepreneurs, some activities are exempt from the procedure:

• sale of printed and related products in kiosks;
• sale of lottery tickets and securities;
• sale of travel documents in public transport salons by drivers and controllers;
• food supply in educational institutions students and employees;
• settlements when trading at exhibitions and fairs;
• settlements in the implementation mobile commerce from bicycles, trays and handcarts;
• settlements for the sale of non-alcoholic products and ice cream in kiosks;
• retail trade from tanks with fish, kerosene and liquid food products: kvass, vegetable oil and milk;
• trade in seasonal vegetables and fruits, including gourds;
• settlements with the population for the acceptance of recycled raw materials, with the exception of precious metals and stones, as well as scrap metal;
• production and repair of keys, metal haberdashery, shoes;
• caring for children, the sick and the elderly;
• gardening and woodcutting services;
• trade in handicrafts;
• provision of services for the carriage of goods at the station nodes of various transport;
• rental of residential premises owned by individual entrepreneurs on the right of ownership.

For other entrepreneurs, the replacement of cash registers is mandatory. In case of one-time non-use of equipment, officials face a fine in the amount of 25 to 50% of the concealed amount, but not less than 10 thousand rubles. For legal entities, a more severe punishment is provided - from 75 to 100% of the fine of the concealed amount, but not less than 30 thousand rubles. In case of repeated violation established rules, legal entities and individual entrepreneurs can be suspended from work for a period of up to 99 days. Officials will be disqualified for up to 2 years.

How new cash registers will be installed from 2017 for LLCs and individual entrepreneurs

If an entrepreneur registers a cash register for the first time, then data from it should begin to arrive from February 1, 2017. All others are required to join this standard from July 1 of the same year. To work in your personal account, you need to purchase a special digital signature at a certification authority, its partner or a specialized store.

How will the procedure be carried out

While receiving money from a client for a product or service, the cashier punches the sales receipt, information is immediately formed in the fiscal drive through electronic channels connections. The data operator sends an acknowledgment of receipt of the information, so the operation is considered to be recorded. From the OFD, the data is sent to the Federal Tax Service. Under any taxation system, when selling excisable goods, the fiscal accumulator will change once every 13 months. With a patent, USN and ENDV - 1 time in 3 years.

The equipment must be connected to a computer, which involves the replacement software devices. Besides, new law involves changing the information in the sales receipt. Thus, the CCP software must be able to enter the necessary information on paper and send it electronically.

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 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:

1. Users working in hard-to-reach areas will be able to continue working as before. In addition, without the transfer of information and documents in 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.
2. 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:

1. 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);
2. to plug workplace from CCP to the Internet;
3. conclude an agreement with the operator of fiscal data;
4. apply in any tax office or through the KKT office on the website of the Federal Tax Service;
5. 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;
6. 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).
7. 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

AT cash receipts now there will be more information compared to conventional cash desks.

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:

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