Already in 2017, almost all individual entrepreneurs and legal entities that work in the field of trade should switch to a new mode of operation using online cash registers. The new cash registers will operate via the Internet. They will be able to transfer trading data online to the Federal Tax Service. Sellers will need not only to print receipts in paper form, but also to generate them electronically. They will be sent to buyers by email. Some individual entrepreneurs and legal entities will be required to switch to online cash registers. But the law also designates a list of those who are completely exempted from online cash register.
Who is exempt from online cash registers
Category one
Trading companies may be exempted from using online checkouts if they:
- They sell magazine and newspaper products, including related products in kiosks if the latter in the turnover is less than 50%, the range of other products is approved by municipal authorities;
- Carry out trade at fairs, markets, not through pavilions, shops, kiosks, etc.;
- They are engaged in the remote sale of food and non-food products from trays, carts, in trains;
- They sell ice cream, soft drinks for bottling in kiosks;
- Repair shoes, clothes, etc.;
- They produce keys, metal haberdashery and carry out their repair.
Also, online ticket offices who may not use include manufacturers of handicrafts (who are engaged in the sale), drivers when selling tickets in public transport, canteens in schools, kindergartens, universities.
Category two
Exempted from the use of online cash desks of the enterprise, which perform settlements in remote locations. The list of such places is determined local authorities authorities. Instead of a check, buyers are given another document that has all the necessary details.
The details contained in such documents are identical to those contained in the receipt or check confirming the purchase.
Category three
Individual entrepreneurs and legal entities that operate in places remote from networks are not exempt from using online cash registers. But the legislation establishes that they have the right to use them in a mode without transferring data to the Federal Tax Service. The list of such places will be determined by the authorities local government and post on their websites.
As before, pharmacies located in countryside at medical stations. Not to use online cash registers will be able to separate medical institutions who have permission to carry out pharmaceutical activities and work in regions where there are no pharmacies.
It should be noted that in the above cases, the right not to use the cash register does not apply if the payment uses devices that allow you to make purchases without the participation of the seller. Also, benefits for non-use of the online cash desk for sellers who are engaged in the sale of excisable goods do not apply.
More about changes
The new operating mode in the field of CCP was tested for about six months in some regions of Russia. During this period, transactions were made for 50 million checks for a total amount of about 40 billion rubles. There is also foreign experience in using such technologies.
The Ministry of Finance of the Russian Federation began preparing legal entities and individual entrepreneurs for new scheme work from last year. Clarifications were given that the purchase is optional.
Tip: on some CCP models you can install optional equipment and software. Registration of such a cash desk can take place without visiting the FNM online.
The use of the new CCP will enable many enterprises to significantly reduce the number of tax audits. Thus, taxpayers will be in a winning position.
How it works
Cash checks. Which are generated by the online cash desk during the calculation, are transferred to a special system. Tax authorities will have remote access to them. The seller of goods and services provides checks in paper form to buyers, as before. But, if necessary or desired by the consumer, he can send a check to e-mail to in electronic format.
There is a separate payment scheme for trading on the Internet. In such cases, the sellers do not provide the buyer with paper checks. However, they are required to send an electronic check to email or the phone number that is indicated during registration, at the same time as making a purchase.
Important: certain changes have been made regarding the requirements for details cash receipts. An updated list of required details is published in the Regulations on the use of KKM.
It is worth noting that most of the cash registers that are used today print all the necessary data on the check:
- Enterprise address;
- TIN of the enterprise;
- Product Name;
- Number of units;
- Price with VAT;
- Price without VAT;
- Serial number of the document;
- Discount amount.
Only information about the seller's taxation system and about the Internet site where it is possible to check this check will be added.
All sales data that the cash register sends online will be stored by the fiscal data operator. If the license to process such data is withdrawn from the operator, the enterprise will have to conclude an agreement with another. Until then, the online cash register will accumulate checks in a special mode, which allows you to work continuously even during technical failures or lack of connection. If for any reason the CCP is unable to send data or there is no connection, they will be sent as soon as the connection is restored.
Appeared last year new edition 54-FZ: now cash desks must go online to automatically send sales data to the tax office.
The reform is taking place in several stages. At the first stage, everyone who had already used the cash desk before switched to online cash registers. Until July 1, 2018, the second stage of the transition to the new rules is underway. But the government made changes, and some entrepreneurs were freed from the mandatory use of cash desks until 2019.
We will answer all questions and tell you who the reform concerns, how to switch to new cash register profitable and do not get fined.
More on what's happening now:
Who is switching to online cash registers in 2018
- IP on PSN, IP and companies on UTII in retail and catering with employees
- IP on PSN and UTII in the sale of low-alcohol products with employees
- IP in vending with hired employees
With regard to vending, the law is constantly updated. When there are changes, we will announce them on the blog.
What is the result
If you have at least one employee registered and you are on UTII, connect the online cash desk before July 1, 2018.
If you use two taxation systems - for example, the simplified tax system and UTII - choose the right cash desk and software. All Dreamcas cash desks work with several taxation systems
Who is entitled to a deferment from online cash registers until 2019
What does 54-FZ require
We have already talked in detail about the new amendments to the law - what kind of reform it is, how to register and choose a cash desk:
In short, now the cash desk must connect to the Internet in order to transfer information about sales to the tax office through the OFD and store receipt data on a fiscal drive.
The old stand-alone cash register can no longer be optimized: you have to buy a new one. Your cash desk complies with 54-FZ, if it is in the register of cash registers.
How to choose an online checkout
By law, entrepreneurs and firms can only work with an online cash register from the CCP register. The same goes for fiscal accumulators.
Buying an online cash desk depends on the business area: each needs its own cash desk. First of all, you need to start from the needs of the business in order to work according to the law, increase sales and not overpay for unnecessary equipment. Consider an example.
Up to 400 checks are processed daily in the canteen. This means that she needs fast fiscal registrars, convenient cash registers with a large screen, and an inventory system. So cashiers will be able to quickly work with customers, and accountants and merchandisers will be able to track sales and commodity items.
A small convenience store selling groceries and beer is also reaching 400 checks. He does not need to overpay for a large screen, a fast fiscal registrar and an inventory system. But he needs a barcode scanner and a cash register that allows him to sell alcohol according to the requirements of the Unified State Automated Information System.
We divided the cash desks by areas of activity so that you can find the best solution for your business. If we have not listed your business, please contact us: we will help you choose the right cash desk.
What business do you have?
When to buy an online cash register
There are two and a half months left until July 1: by this time, you need to register the cash desk, connect it to the OFD and the fiscal drive. If you don't make it on time, there will be a fine. It seems like there's still plenty of time. But there are three things to keep in mind:
Checkout registration. You can register the cash register yourself. However, sometimes there are difficulties with registration. And then service engineers come to the rescue, setting up cash registers. But the closer July 1, the more busy tuners. If you plan registration back to back, it is likely that it will be difficult to find a free specialist. As a result, you can be late with registration.
Staff. Sellers and those who will work with the online cash register need to learn how to work with the new device. It takes time.
Logistics. Cash still needs to be delivered. If all entrepreneurs start buying equipment at the last moment, there may be a logistical collapse: deliveries will be delayed and shipping prices will rise.
To be on time with registration, not get a fine and train staff to work with the cash register without fuss, buy it in advance: at least in early May.
How to get a tax deduction for online cash register in 2018
Until July 1, 2018, individual entrepreneurs on UTII and PSN can receive a tax deduction for expenses on the online checkout. Entrepreneurs fully or partially compensate for the costs of a cash register, fiscal drive, software, or installation and setup of a cash register.
Tax deduction - up to 18,000 ₽ for expenses for each cash desk. If there are several cash desks, the costs can be returned for all devices. The main condition is to register cash desks before July 1, 2018.
What other conditions
The deduction cannot be more cost devices. For example, if an entrepreneur has three cash desks for 12,000 ₽, 17,000 ₽ and 24,000 ₽, he will receive 18,000 ₽ deducted only for the last one. For the rest - 12,000 ₽ and 17,000 ₽, respectively.
How to get a tax refund at the end of the year
Entrepreneur on UTII:
- Buy online cash desk
- File a tax return
Entrepreneur on PSN:
- Buy online cash desk
- Register equipment before July 1, 2018
Those who have a deferral of online cash registers until 2019 can receive a tax deduction next year
What are the penalties and sanctions
The Federal Tax Service has identified several violations for which a fine is issued:
Sale outside the box office
For individuals: from 10,000 ₽ until the suspension of activities for 90 days
For legal entities: from 30,000 ₽ to disqualification for up to 2 years
Sale at the checkout, which does not comply with 54-FZ
Non-extradition cash receipt or BSO in printed form;
non-issuance of documents in electronic form at the request of the buyer
For legal entities and individuals: from a warning to a fine of 10,000 ₽
How to legally avoid fines
- Report the violation to the tax office before it notices it
- Provide documents confirming the violation
- In case of sale outside the cash register, draw up a correction receipt
The third wave of amendments to the law begins in 2019 54-FZ "On the application control- cash register» . Who and when should set up an online cash register? How to register and where to service the CCP? What data should be indicated in the check and how to avoid fines?
The transition to work according to the new order is not just the purchase of new cash registers. In checks, now you need to punch the names of goods, so you need a cash register program. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.
54-FZ. New procedure for applying CCP from 2018
- The main amendment to the law 54-FZ "On the use of cash registers" in 2017 changes the scheme of work trade organizations with tax. Changes concern the majority of entrepreneurs. The new procedure for the use of cash registers suggests that sales data from each knocked out check must be transmitted to the tax office via the Internet. They are sent through the fiscal data operator (OFD). It is necessary to conclude an agreement with one of the OFD companies.
- Entrepreneurs can now only use cash registers with a fiscal accumulator (FN). FN is needed to record and store information about the calculations that are carried out on the CCP. All cash registers allowed for use are included in the register of the Federal Tax Service. The tax authorities have already certified more than 100 new models of cash registers from different manufacturers. A register is maintained fiscal accumulators- there are already more than 15 of them. Read more: cash registers in 2019 >>
- You can register an online cash desk at the tax office via the Internet, but only after signing an agreement with the OFD. But you can no longer apply to the CTO. The obligatory conclusion of an agreement with the maintenance center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a central heating center or another service center or do everything yourself.
- 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. More about the transition to FFD 1.05 and VAT 20% >>
- Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions that it is not necessary to issue a paper check in 2019. At the request of the buyer, you need to send him a document by email or SMS in addition to the one printed on the CCP. An electronic check is equivalent to a paper one.
- Since 2018, the CCP Law has required more data to be indicated in checks and strict reporting forms. For example, a list of punched goods (with prices, discounts), the factory number of the fiscal drive and the phone number or email of the buyer, if the document is sent to electronic form. New mandatory details of CCP and BSO checks in 2019 >>
- Entrepreneurs on a patent and UTII were also affected by changes in 54-FZ: from 2018, they also begin to set up cash registers, although earlier they were generally exempted from using cash registers. Those who work in retail and catering had to switch to new order from July 1 this year. And for the rest, the use of CCP is mandatory from July 1, 2019. Read all about deferrals for online cash registers >>
- The cost of purchasing cash register equipment can be deducted from the tax - up to 18,000 rubles for each device. But not everyone.
- Since 2018, the CCP law has not affected everyone. Some organizations are exempt from the use of cash registers. Find out who can not bet online cashier >>
- You can also deregister a CCP without visiting the tax office - through Personal Area on the FTS website. But the tax can do it forcibly.
The use of cash registers in 2018-2019 - how it looks in practice
When the cash register is registered, the seller starts working with it. The use of CCP in 2018-2019 as a whole does not differ from the usual work. The buyer pays for the goods and receives a check - now also electronic. fiscal registrar sends information about the sale or return to the fiscal data operator. OFD processes the information, sends confirmation back to the cashier, and the data to the tax office. All information is transmitted in parallel with the issuance of a check, that is, the customer service time does not change.
New rules for the use of cash registers in 2018 helped the state to make trade transparent. But for entrepreneurs, re-equipment of the cashier's place is an additional cost. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online checkout for a store: how much it costs and how to save >>
At the same time, individual entrepreneurs on a patent and UTII can return up to 18,000 rubles for each cash register: since 2018, there has been such an amendment in the law on cash registers. To do this, you need to apply to the Federal Tax Service for a tax deduction. Moreover, you can get it not only for buying a cash register, but also for services for setting it up and connecting to the OFD. Tax deduction for the purchase of CCP: mandatory requirements >>
What threatens the improper use of cash registers in 2019?
The tax authorities have already issued the first fines for violating the requirements of 54-FZ. For non-use of a new cash register, an entrepreneur can be fined 25-50% of the amount spent past the cash desk, but not less than 10,000 rubles. Organizations - by 75–100%, but not less than 30,000 rubles. For the use of a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount exceeds 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.
Since July 1, 2018, there have been more fines for the incorrect use of cash registers. Amendments have been made to the Code of Administrative Violations - now they will also punish fictitious checks of cash registers. From companies they will be able to recover up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods on a check or untimely transfer of fiscal data: organizations in the amount of up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If the individual entrepreneur or company is caught in violation again, and the settlement amount is more than 1 million rubles, the fine will be from 800,000 to 1 million rubles.
In addition, the tax authorities will have the right to block the work of cash desks that were used in violation. This will be possible in the presence of two witnesses or with the use of video recording.
What to do?
For some beneficiaries, the transition to the new operating procedure will end on July 1, 2019, but for most entrepreneurs it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - the required cash desk may not be available, you will have to wait for delivery, registering the cash desk will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.
The transition will be much easier and faster with a ready-made solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to OFD and a convenient cash register program. You don't have to wait for delivery - all the equipment is in stock. We will help you set everything up and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users who were in the first wave of online cash registers implementation.
Experts predict a shortage of fiscal accumulators in the market, which will lead to overpricing. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.
So start the transition right now - don't delay to a deadline. And MySklad will help save time, nerves and money. The cost of our "Economy" package is covered by a tax deduction. And our cash register program is compatible with new CCP models, does not require installation and expensive implementation, and is suitable for automating any number of retail outlets.
It's safe with us! MySklad is an official participant in the first experiment with online checkouts: pilot project which was carried out in 2015. Then, for the first time, a module transmitting data to the Federal Tax Service was installed on the first several thousand cash registers. The project was recognized as successful - and implemented throughout Russia.
Application of CCP under the simplified tax system in 2018-2019
For IP application of CMC under the simplified tax system in 2018, it was necessary, as for legal entities. The right to defer until July 1, 2019 was granted only to those companies and entrepreneurs on simplified taxation that provide services to the public. Instead of using cash registers, they can still issue strict reporting forms to customers.
Application of cash registers in the provision of services to the population in 2019
No, in 2019 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to customers.
Will IP on a patent receive a deferral for the application of CCP in 2019?
See also the recording of our seminar, where the head of the sales department of My Warehouse, Ivan Kirillin, spoke about the changes in 54-FZ, how to choose a cash register, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.
The Law on CCP dated May 22, 2003 No. 54-FZ (as amended on July 3, 2018) stipulates who was exempted from online cash registers. Without a new generation CCP with the function of automatic data transfer to the Federal Tax Service, it is possible to work only in certain areas of activity, and the exemption is also due to the peculiarities of the territorial location of the business entity. For certain categories, the transition is deferred by law.
Online cash desk - who is obliged to use it? Legal entities and individual entrepreneurs making settlements on the territory of the Russian Federation, except when the law establishes the possibility not to use cash registers.
We have already talked in our articles about who should use the new cash registers, but here we will consider who is exempted from using online cash registers.
Online cash desks - who can not apply
In Art. 2 of Law No. 54-FZ lists cases in which you can do without an online cash register. The exemption applies to credit institutions and such areas economic activity, how:
- sale of paper newspapers, magazines with related products;
- provision of food for staff and students educational organizations during the school day;
- trading in securities;
- sale of travel documents on public transport in the cabin (driver, conductor);
- trade in water, milk and other soft drinks in bottling;
- sale of live fish, milk, kvass, vegetable oil, kerosene from tank trucks, seasonal sale of fruits and vegetables at random;
- retail trade at fairs, markets, exhibitions (with the exception of situations when goods are sold in a tent, stall, trade pavilion, van, from open counters in the market and other similarly equipped places);
- staggered trading activity(including in trains and planes);
- sale of ice cream in kiosks;
- acceptance of salvage (except for scrap metal, precious metals and precious stones);
- mending, coloring shoes, repair, production of metal haberdashery, keys;
- plowing gardens, sawing firewood;
- looking after young children, the sick, the disabled and the elderly;
- provision for temporary use of residential premises by an entrepreneur (owned by right of ownership);
- sale of handicrafts;
- porter services in ports (sea, river), airports and railway stations.
Cancellation of online cash desks in 2018 did not occur. Legislators have made amendments to legal acts regulating the postponement of the transition to new settlement standards for the next year. Now individual entrepreneurs on a patent are exempted from the use of CCPs, with the exception of those who are engaged in the following types of “patent” activities (clause 2.1, article 2 of Law No. 54-FZ)
- hairdressing and cosmetology services;
- repair of clocks, household and radio-electronic devices;
- repair and production of hardware;
- repair and maintenance of cars and motorcycles;
- veterinary medicine;
- road and water cargo-passenger transportation;
- conducting physical culture and sports activities;
- hunting management;
- medicine and pharmaceuticals;
- rental;
- retail trade and public catering;
- production of dairy products;
- fishing and fish farming (commodity and sports);
- Computer Repair.
For the above types of “patent” activities, the use of online cash registers is introduced from 07/01/2019, and other types of cash registers are exempted from the use of cash registers at all, subject to the issuance to the buyer of a document confirming the transaction that meets the requirements of par. 4-12 p. 1 art. 4.7 of Law No. 54-FZ.
Replacing online checks with another supporting document is also allowed for business entities (individual entrepreneurs and companies) located in remote areas or areas considered difficult to access (their list is determined by the authorities of the constituent entities of the Russian Federation).
The right not to use pharmacies or kiosks at paramedical stations in settlements where there is no other point of sale of medicines in their activities, as well as religious organizations(when conducting religious ceremonies, selling objects of worship and religious literature).
The group of exceptions included state and municipal libraries, libraries of educational institutions, academies and research institutes. They do not need to use CCPs when providing citizens with paid library services, the list of which is approved by the Government of the Russian Federation.
According to the old rules (using a regular cash register that does not transmit information to the IFTS), enterprises and individual entrepreneurs operating in settlements where it is technically impossible to connect to the Internet can continue to operate.
No need to make cashless payments between legal entities(except for settlements with the presentation of an electronic means of payment).
Postponement for online checkout
Transition of subjects entrepreneurial activity at online checkouts is carried out in several stages. The mass transition to new cash registers began on July 1, 2017. The second wave of the transition occurred on 07/01/2018, the third stage - on 07/01/2019. The postponement of online cash desks until 2019 affected individual entrepreneurs working in the following areas:
- retail trade and public catering, provided that the IP on a patent or UTII performs all functions independently (without employees), concluding labor contract, he must promptly acquire new CCP and register it with the Federal Tax Service within 30 days (clause 7.3, article 7 of the law of 03.07.2016 N 290-FZ, as amended on 03.07.2018);
- sale of goods through vending machines (if the individual entrepreneur does not have employees - clause 11.1 of article 7 of law No. 290-FZ);
- provision of services to the population (except for catering), when, upon receipt of money, the individual entrepreneur issues a BSO. This condition also applies to organizations providing services to the public, excluding catering services (clause 8, article 7 of Law No. 290-FZ).
Legislators have repeatedly proposed the postponement of online cash registers until 2021. At the moment, there are several bills to extend the transition period, but none of them has been adopted by the State Duma. For example, project No. 110014-7, proposed by the Arkhangelsk deputies, provides for the postponement of the introduction of online technology for individual entrepreneurs on the basis of "imputation" and a patent to January 2021. This document is still listed among those under consideration. The earlier draft law No. 130388-7 was also not adopted, still being considered - the Accounts Chamber of the Russian Federation considers both bills untenable.
From July 1, 2017, most individual entrepreneurs and companies will switch to new cash registers with the function of online data transfer. A one-year deferment will be given to individual entrepreneurs and organizations providing services to the public and issuing BSOs, as well as entrepreneurs using the imputed and patent taxation systems. Also, for certain types of activities, the law provides for a complete exemption from the use of online cash desks.
From July 2018, a massive transition to the use of new cash registers begins, which allows you to transfer information online to tax office. Despite the fact that most entrepreneurs are obliged to switch to the new order this summer, the law provides for a delay for certain groups of taxpayers until 2018, and for some entrepreneurs it even provides an opportunity not to switch to the use of new technology.
The list of organizations and individual entrepreneurs who do not need online cash desks is given in Art. 2 of the law of May 22, 2003 No. 54-FZ.
Let us briefly consider who has the right to postpone the transition, and who may not switch to the new procedure for settlements with buyers at all.
Who may not apply new CCP until 2018
- Organizations and individual entrepreneurs on UTII;
- Individual entrepreneurs using PSNO;
Starting from July 2018, custodians and entrepreneurs on a patent will have to switch to the application of the new CCP.
- Companies and issuing BSO instead of a cash receipt;
Note: the taxation system does not play a role in this case. From July 1, 2018, these categories of businessmen will either have to switch to using an online cash register, or start issuing BSOs in a new, electronic form. New BSOs as well as online checks will be sent either by e-mail to the buyer, or, in the form of a message, to the phone.
- vending business;
From July 2018 to vending machines it will be necessary to install special equipment.
- Entrepreneurs, .
From July 2018, this group of businessmen will also need to install new technology, which allows you to send a check to the buyer by e-mail.
Table No. 1. Terms of transition to new cash registers
* Note: If a company or individual entrepreneur on OSNO or USNO provides services to the public and issues BSO, they can switch to new cash desks from July 2018.
Who is completely exempt from online cash registers
A complete list of activities for which you can not use online cash desks is given in Art. 2 laws of May 22, 2003 N 54-FZ
Table number 2. Who is exempt from online cash registers
| Services provided | Note |
| Sale of newspapers and magazines, as well as related products in kiosks | The share of sales of newspapers and magazines must be at least half of the total number of sales. At the same time, it is necessary to separately keep records of the sale of newspapers and magazines and related products. |
| Sale of securities | |
| Sale of tickets for travel in public transport | Tickets must be sold either by the driver or by the conductor in the vehicle |
| Services Catering for students and employees of educational institutions | Food must be provided in educational institution implementing general educational programs |
| Trading in markets, fairs and exhibition centers | The exception is shops, pavilions, tents, kiosks, car shops and auto shops located on the territory of these places. |
| Difference trading | Trade must be carried out on passenger trains, with the exception of the sale of technically complex goods requiring special storage conditions |
| Sale of ice cream and draft soft drinks in kiosks | |
| Trade from tanks with kvass, milk, butter, fish, kerosene, live fish, as well as the sale of vegetables at random | |
| Reception of glass containers and waste materials from citizens | The exception is the acceptance of scrap metal and precious metals. |
| Shoe workshop | Shoe repair and painting |
| Making keys, repairing watches and other metal haberdashery | |
| Nurse services | Caring for the sick, the elderly and children |
| Plowing vegetable gardens and cutting firewood | |
| porter service | |
| Leasing an individual entrepreneur, property belonging to him on the right of ownership | |
| Conducting activities in hard-to-reach and remote areas from communication networks | A prerequisite is the inclusion of the territory on which the activity is carried out in the list of hard-to-reach areas approved by the state authority of this subject |
| Individual entrepreneurs and organizations that carry out settlements in a non-cash manner | Transfer of funds must be made directly to the current account |
Summing up the above, we will briefly outline who is exempt from CCP in 2017, and who is obliged to switch to them this summer.
