The law provides for a phased transition to new order CCP applications:

• from July 15, 2016 — voluntary transition to online cash desks;
• from February 1, 2017 - registration of cash registers only according to the new procedure;
• from July 1, 2017 - the old order ceases to be valid;
• from July 1, 2018 - a mandatory transition to a new order for enterprises providing services, owners vending machines, as well as small businesses on a patent and UTII, which now have the right not to apply CCP.

Basic concepts

AT new edition federal law No. 54-FZ cash register equipment is defined as "electronic computing machines, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring 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 about the application cash register equipment» ().

Thus, the very concept of CCP began to be defined differently. With the changes that came into force, under the CCP, devices began to be considered that necessarily have fiscal accumulator, transmit information to the tax authorities on all calculations that were made with their help.

The fiscal drive, in turn, is a “software-hardware encryption (cryptographic) means of protecting fiscal data in a sealed case, containing keys of a fiscal attribute, providing the possibility of generating fiscal signs, recording fiscal data in an uncorrectable form (with fiscal signs), their non-volatile long-term storage , verification of fiscal signs, decoding and authentication of fiscal documents confirming the fact that the operator of fiscal data received fiscal documents transmitted by cash registers, sent to cash registers by the operator of fiscal data, as well as providing the ability to encrypt fiscal documents in order to ensure the confidentiality of information transmitted operator of fiscal data "(). In fact, the fiscal drive is an analogue of the ECLZ familiar to all, its purpose is to encrypt information from checks.

Since the so-called fiscal data operators (OFD) will become intermediaries between online cash desks and the Federal Tax Service, it is worthwhile to disclose this concept. According to Federal Law No. 54-FZ, a fiscal data operator is an organization established in accordance with the legislation of the Russian Federation and located on the territory of the Russian Federation, which has received permission to process fiscal data in accordance with the legislation of the Russian Federation on the use of cash registers.

Data exchange will take place according to the established protocols and within the framework of the concluded agreement between the company or individual entrepreneur and OFD. It is worth noting that the law establishes certain requirements for such operators in . Entrepreneurs have the right to independently choose OFD. The terms for concluding an agreement are not provided for by law, however, without such an agreement, a new CCP will not be registered. Until February 1, 2017, a voluntary procedure for concluding agreements with OFDs is provided.

Who and when should use online cash registers

• organizations and individual entrepreneurs carrying out certain types of activities and providing services

The new edition lists the types of activities and services, carrying out and providing which organizations and individual entrepreneurs can make settlements without the use of CCP (however, in fact, these categories previously belonged to those who did not need to use CCP):

• sale of newspapers and magazines, as well as related products in newspaper and magazine kiosks (mandatory condition: the share of the sale of newspapers and magazines in the turnover is at least 50% of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation; accounting for trade proceeds from the sale of newspapers and magazines and from the sale of related products is conducted separately);
• sale valuable papers;
• sale by driver or conductor in the cabin vehicle travel documents (tickets) and coupons for travel in public transport;
• provision of food for students and employees educational organizations implementing basic general education programs during training sessions;
• trade in retail markets, fairs, exhibition complexes;
• peddling trade in food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) in passenger cars trains, from handcarts, bicycles, baskets, trays;
• ice cream sales in kiosks, soft drinks in bottling;
• trade from tankers with kvass, milk, vegetable oil, live fish, kerosene, seasonal trading waddle vegetables;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
• repair and coloring of footwear;
• production and repair of metal haberdashery and keys;
• supervision and care of children, the sick, the elderly and the disabled;
• realization by the manufacturer of products of national art crafts;
• plowing gardens and sawing firewood;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• change individual entrepreneur for rent (hiring) of residential premises owned by this individual entrepreneur on the right of ownership.

• organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas

According to, organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the authority state power of a constituent entity of the Russian Federation, has the right not to apply CCP, provided that the buyer, at his request, is issued a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer. This document must include the name of the document, serial number, details established in paragraphs 4-12 of clause 1 of Art. 4.7 of Law No. 54-FZ, and the signature of the person who issued it.

• Individual entrepreneurs on UTII, organizations and individual entrepreneurs in the field of services to the population, subject to the issuance of strict reporting forms by them

In its Letter No. 03-11-10/38206 dated 06/30/2016, the Ministry of Finance provides comments on those categories of businesses that, prior to the amendment of the law dated 05/22/2003 No. 54-FZ, applied strict reporting forms (SSO) - payers of UTII and those who provide services to the public.

Until July 1, 2018, organizations and individual entrepreneurs in the public services sector, subject to the issuance of a BSO in the manner established by Federal Law No. 54-FZ, have the right not to apply CRE. Thus, the time until July 1, 2018 is a transitional period when the above categories retain the right not to apply the CCP, but after this period (from July 1, 2018) they will have such an obligation.

• Individual entrepreneurs applying the patent system of taxation, as well as organizations and individual entrepreneurs that are UTII taxpayers for certain types of activities

It is also worth paying attention to introducing some clarifications.

Individual entrepreneurs who are taxpayers applying the patent system of taxation, as well as organizations and individual entrepreneurs who are taxpayers of UTII for certain types of activities, when carrying out types entrepreneurial activity established, can carry out cash settlements and (or) settlements using payment cards without the use of cash register equipment, subject to the issuance at the request of the buyer of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service) in the manner , established by Federal Law No. 54-FZ of May 22, 2003 (as amended until the date of entry into force of Law No. 290-FZ), until July 1, 2018.

• UTII payers selling alcohol

According to UTII payers who sell alcohol, with the exception of beer, cider, poire and mead, are required to apply CCP.

Summary

For the category of organizations and individual entrepreneurs that, before the changes made in July 2016 to Federal Law No. 54-FZ, could not apply CCP, such an obligation appears from July 1, 2018. These are organizations: providing services to the population using BSO; UTII payers subject to certain conditions; all other organizations that previously could not apply CCP.

Everyone who needed to use cash registers before should switch to online cash registers already from July 1, 2017.

Online cash desks: transition procedure

Yulia Busygina, head of education in accounting and the host of the webinar "", talks about the phased transition to online cash registers:

Penalties for violations

Type of violation	The amount of the fine for officials	The amount of the fine for organizations and individual entrepreneurs
Non-use of CCP	From ¼ to ½ of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles.	From ¾ to 1 amount of the settlement amount carried out using cash and (or) electronic means of payment without the use of cash register equipment, but not less than 30,000 rubles.
Repeated non-use of cash registers, the amount of settlements carried out without cash registers amounted to 1 million rubles.	Disqualification for a period of 1 to 2 years.	Administrative suspension of activities for up to 90 days.
Non-direction when applying CCP to the buyer cash receipt or BSO in electronic form or failure to transfer the specified documents on paper to the buyer at his request	Warning or imposition of a fine in the amount of 2000 rubles.	Warning or imposition of a fine in the amount of 10,000 rubles.
Use of a cash register that does not meet the requirements, or use of a cash register in violation of the procedure for registering a cash register, the procedure, terms and conditions for its re-registration, the procedure and conditions for its application established by the legislation on the use of cash registers	Warning or imposition of an administrative fine in the amount of 1,500 to 3,000 rubles.	Warning or imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

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

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

• Ordinary cash registers should change to online cash registers;
• Data on all punched checks will be transferred to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a CCP;
• Old penalties have been changed and new ones have been added.

And now about all this in more detail.

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

The list of entrepreneurs who could previously work without a cash register is drastically reduced. The right to exemption from cash registers will be lost:

1. UTII payers - IP and LLC, if they provide services Catering, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have, retail and provide services in the field of catering. There are employees in the staff of the IP;

These two groups could not set up a cash desk, but issue a document confirming payment to the buyer (upon request). Now they can't do that! From July 1, 2018, everyone who pays UTII and a patent is also switching to new cash desks on a common basis!

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

These two groups are also moving to general rules application of cash registers from 07/01/2018: the first will have to install cash desks at the point of sale, the second - to equip the machines with cash registers.

1. And also everyone who now uses the old-style checkouts (on and) will have to switch to online checkouts.

Switching to Online Cashiers from July 1, 2019

The next stage of the transition to online cash registers is July 01, 2019. From this date, they will be required to work according to the new rules:

• IP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII working in the field of trade and catering, without employees.
• Individual entrepreneurs on the PSN, conducting activities in trade and catering, without the involvement of employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash desks will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or USN, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and public catering.
• Individual entrepreneurs using vending machines for sales. The state does not have employees.

Who can work without online cash desks

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

Online cash desks for those who provide services to the population

On the this moment companies and individual entrepreneurs engaged in services to the public have the right to do without a cash register, but they must then issue a BSO. From 07/01/2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO formed on a special device - “ automated system for BSO. In theory, this system will become a kind of CRE, respectively, BSO will become a kind of cash receipt.

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

Important! Exemption from the use of CCP for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in feldsher points in rural areas is not valid if these categories of persons sell excisable goods.

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

Important! About sale alcoholic products consider the following. Law No. 171-FZ “On the Regulation of the Circulation of Alcoholic Products” was amended by Law No. 261-FZ, the changes came into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sales of alcoholic products and retail sales of alcoholic products in the provision of public catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic products (including beer), regardless of the applicable taxation regime, must trade using a cash register from March 31, 2017 - from the date these changes come into force . This norm is special, therefore it has priority over the norm of the law “On the Application of CCP”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, IP and LLC on UTII and a patent, carrying out retail sale alcoholic products, will not receive a deferment until 07/01/2018, but must switch to new cash desks earlier - from 03/31/2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether a CCP is needed for an online store in the law. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

CCP for online commerce is needed both in the case of cash settlements and in settlements through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood as calculations that exclude personal interaction between the two parties to the purchase process.

If you accept payments in your online store only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a receipt printer.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

• If you have an agreement to accept payment from a client's card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate one), you must punch / generate a check;
• If you have an agreement for accepting payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and it must issue a check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You must first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out a check, if not, then you are obliged to knock out / generate a check!

Banks, according to Law No. 103-FZ, are not paying agents, therefore, you also draw / form a check under an agreement with a bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers must have a case with a serial number, as well as a 2D barcode printing function and a built-in clock.

There will be no fiscal memory and ECLZ in the new cash registers, instead of them there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a secure form.

In order for a cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the CTO. Here it is impossible not to note the “bonus”: to register a cash desk, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register old format cash desks until 01/31/2017. From February 1, 2017, the Federal Tax Service registers only new online cash desks. Previously registered cash registers, the service life of which has not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCT. Some models of old devices can be upgraded and turned into online cash registers.

How data will be transferred to the tax

Data transfer will take place with the help of the fiscal data operator (or CRF for short), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator's server, the operator checks it, sends a confirmation of receipt, and then forwards the data to the tax office.

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

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

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

There are quite a few changes here:

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

How will fines change?

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

1. The penalty for non-use of cash registers is calculated from the amount that did not pass through the cash desk: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; IP - 25-50% of the amount, but not less than 10 thousand rubles. That is, the larger the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (during the year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may be disqualified for a period of one to two years;
3. For the use after 02/01/2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. A fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
4. Failure to submit documents and data at the request of the tax authority or submitting them in violation of the deadline will result in sanctions similar to clause 3;
5. For non-issuance of a check (BSO) on paper or for their failure to send electronically, a warning or a fine threatens. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

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

You can go to your center Maintenance apply - to those who now have an old cash register.

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

Conclusion

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

So far, these are the highlights of online cash registers since 2018. Despite the fact that they have been applied since 07/01/2017, there are still quite a lot of questions.

Who is exempt from the use of online cash registers until 07/01/2021 and who is indefinitely. Responsibility for violation of laws on CCP. Limitation of liability until 07/01/2020.

The rules for the use of cash registers in Russia are regulated by the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers when making settlements in the Russian Federation”.

Exempted from online cash registers until 07/01/2021

Clause 1 of Article 2 of Federal Law No. 129-FZ dated June 6, 2019 “On Amendments to the Federal Law “On the Use of Cash Registers in Making Settlements in the Russian Federation”:

Establish that individual entrepreneurs who do not have employees with whom employment contracts, when selling goods own production, performance of works, provision of services have the right not to use cash registers when making payments for such goods, works, services until July 1, 2021.

Exempted from the use of CCP indefinitely

According to Article 2 of Federal Law No. 54-FZ of May 22, 2003 (as amended on June 6, 2019), the following subjects are exempted from the use of cash registers without a time limit:

1. Credit organizations.
2. Organizations and individual entrepreneurs in the implementation of the following activities:
   • sale of newspapers and magazines on paper;
   • sale of securities;
   • providing meals to students and employees of educational organizations during training sessions;
   • trade in retail markets, fairs, exhibition centers with some exceptions;
   • peddling of food and non-food products, with some exceptions;
   • sale of ice cream in kiosks, as well as sale of non-alcoholic beverages, milk and drinking water by bottling;
   • trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables;
   • acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
   • repair and coloring of footwear;
   • production and repair of metal haberdashery and keys;
   • supervision and care of children, the sick, the elderly and the disabled;
   • realization by the manufacturer of products of national art crafts;
   • plowing gardens and sawing firewood;
   • porter services at stations and ports;
   • renting (hiring) of own residential premises by an individual entrepreneur, including jointly with parking spaces;
   • retail sale of shoe covers.
3. Sole proprietorships applying the patent system of taxation, with some notable exceptions.
4. Individual entrepreneurs applying the special tax regime "Tax on professional income".
5. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas, with some exceptions.
6. Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements.
7. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature.
8. Cash registers are not used when making non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation. *
9. Cash register equipment may not be used when making cashless payments:
   • associations of real estate owners, housing, housing and construction cooperatives for the provision of services to their members and when they accept payment for housing and utilities;
   • educational organizations in the provision of services to the population in the field of education;
   • physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;
   • houses and palaces of culture, clubs and other similar enterprises in the provision of services to the population in the field of culture.
10. Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and subscriptions to visit state and municipal theaters from the hands or from the tray.

* An electronic means of payment that can be presented is a corporate bank card linked to a checking account. In order not to have to use an online cash register, payments with the presentation of such business cards will have to be excluded.

The information above is presented in an abbreviated form, you can read it in full in Article 2 of the Federal Law of May 22, 2003 No. 54-FZ.

Obligation of buyers to punch a check

Are organizations and individual entrepreneurs required to use cash registers when paying for goods and services in cash or with a corporate card linked to a current account?

In accordance with paragraph 1 of Article 1.2. Federal Law No. 54-FZ “Cash register equipment... is used on the territory of the Russian Federation in without fail by all organizations and individual entrepreneurs in the course of their implementation calculations, with the exception of cases established by this Federal Law.

Calculations under article 1.1. Federal Law No. 54-FZ is "... reception (receipt) and pay funds in cash and (or) in a non-cash form for goods, works, services ... "

According to the definition of the concept of "calculations", paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are required to apply CCP when payment funds for goods, works, services in cash and (or) in a non-cash manner with the presentation of an electronic means of payment.

However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that “When making a settlement, the user is obliged to issue a cash receipt ... to the buyer (client) ...” There is no mention of issuing a check to the seller.

In addition, Article 4.7 of Federal Law No. 54-FZ lists the mandatory details of a cash receipt, among which are “sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - expense refund)". There is no mention of the issuance of funds to the seller.

Whether in practice these two arguments will be taken into account by the tax authorities in favor of organizations and individual entrepreneurs is unknown. But there is an option, confirmed by paragraph 2 of the Letter of the Federal Tax Service dated 10.08.2018 No. AS-4-20 / [email protected] when the buyer and the seller can issue a settlement with one check, punched by the seller of goods, works, services. This is possible when making settlements by an accountable person of an organization or an individual entrepreneur.

From 07/01/2019, the TIN of the buyer must be indicated on the cash receipt issued to the accountable person. Read more about this in the Letter of the Federal Tax Service dated 10.08.2018 No. AS-4-20 / [email protected]

Responsibility for violation of CCP laws

Responsibility for violation of the law on the use of online cash registers is regulated by the Code of Administrative Offenses of the Russian Federation No. 195-FZ dated December 30, 2001 (as amended on May 29, 2019).

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws:

2. Non-use of cash registers 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 second of the amount of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; on the legal entities- from three quarters 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 paragraph 2 of this article, if the amount of settlements made without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -

entails against officials suspension for a period of one to two years; in relation to 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 -

.

5. Non-submission by an organization or an individual entrepreneur of information and documents at the request of tax authorities or submission of such information and documents in violation of the deadlines established by the legislation of the Russian Federation on the use of cash registers, –

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

6. When an organization or an individual entrepreneur, when using cash register equipment, fails to send a cash receipt or a strict reporting form in electronic form to the buyer (client), or fails to transfer the specified documents on paper to the buyer (client) at his request in cases provided for by the legislation of the Russian Federation on the application of control - cash register equipment, -

entails a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; for legal entities - warning or imposition of an administrative fine in the amount of ten thousand rubles.

Limitation of liability until 07/01/2020

Article 2 of Federal Law No. 171-FZ of July 3, 2019 abolishes fines for public transport and housing and communal services until July 1, 2020:

“Suspend until July 1, 2020 the operation of parts 2-4 and 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation ... in relation to the use of cash registers when making payments by drivers or conductors in the cabin of a vehicle when selling travel documents (tickets) and coupons for travel in public transport, as well as payments for services in the field of housing and communal services (including services of resource supply organizations).

Representatives of public transport and housing and communal services will not be fined until July 1, 2020 for the following violations:

• Non-use of cash registers.
• Re-registered non-use of CCP.
• The use of an online cash register that does not meet the established requirements.
• The use of an online cash desk that meets the established requirements with violations.
• Failure to transfer a paper or electronic check to the client at his request.

More merchants should use online checkouts from 2018. Officials have amended the law on cash registers and supplemented the list of those who must switch to a new cash register. First of all, the amendments affected sellers of UTII and patents.

Important news: From January 1, 2019, it will be more difficult for companies to work with online cash registers without violations. Because of this, you will have to urgently reformat the cash registers. About this already.

Who needs online cash registers in 2018

Recall that the transition to new technology started in 2017. Almost all companies and entrepreneurs already use cash desks with the ability to send information on checks to tax authorities online. Exceptions were made for the payment, provided that the buyer is given a payment document (sales receipt, receipt, etc.) upon request. Under the same condition, entrepreneurs on a patent were also released. This was the first stage - from February 1, 2017.

Another large group of sellers who were allowed not to switch to online cash desks are companies and individual entrepreneurs that perform work or provide services to the public. They have the right to work without a cash register, subject to issuance. This was already the second stage of the transition from July 1, 2017.

The third stage fell on July 1, 2018. From this moment on, CCPs are required to apply companies on UTII that operate in the field of retail trade and catering. Also, the obligation arose for entrepreneurs on UTII or a patent for the same activity, but with one condition - they have hired personnel.

Companies and individual entrepreneurs that provide catering services and that have employees are also required to switch to new online cash registers from July 1. But most of all, it was with the transition to updated equipment from sellers who use electronic means of payment in settlements (online banking, mobile bank, electronic wallets). The exception is those who and those who.

« It was assumed that from July 1, 2018, the transition to online cash registers would be completed, but some businessmen were given a delay until July 1, 2019. Who should switch to online cash registers from July 1, 2018, and who can postpone the transition for another year, see the table.»

Important: the Federal Tax Service cancels tax reporting

Entrepreneurs on the simplified tax system who use online cash desks will be exempted from delivery tax reporting. This is a new grandiose project that is being launched by the Federal Tax Service. We've got the details.

The transition to the new rules of work will be gradual. It is planned to be completed no earlier than 2020. The first to be exempted from tax reporting are entrepreneurs on the simplified tax system with an income object that lead retail. According to them, it is easiest to trace the chain of control over the goods, the Federal Tax Service noted. If the experiment is successful, companies will start to connect to it.

How some cheated with old cash registers

The easiest and cheapest way that some sellers have used is not to punch checks or issue check surrogates to customers. It looks like the same check, only it was punched at the checkout, which is not registered with the Federal Tax Service, although the ECLZ brand is pasted on it. Unscrupulous employees of the CTO could for 500 rubles. “forget” to stick a protective seal on the cash desk so that the seller can take out the ECLZ and punch checks uncontrollably.

A more complicated and expensive way is to reflash the cash register. For example, install a program, thanks to which some checks will be registered at the ECLZ, while others will not. An additional technical device was sometimes proposed as a "useful" appendage to a "malicious" program. For example, a hidden button under the cashier's foot. I pressed the button - and the check did not register. For hacking a CCP, they asked for 20,000-30,000 rubles.

Will it be possible to cheat in new KKT

Of course, there are craftsmen who will try to hack online cash registers. But it will be much more difficult to do this, as the information security technique has changed. If you do not delve into the terms, then we can say that it is much more difficult to deceive a fiscal accumulator than an ECLZ. Cash desk models enter the register of the Federal Tax Service after they pass three stages of verification, one of which is carried out according to an openly published methodology. The OFD monitors the fact that the company sends reliable information to the Federal Tax Service. People's control will also be connected. To do this, the Federal Tax Service is already developing an application for smartphones, which will determine in seconds that the buyer is holding a real check or a flimsy letter.

What is special about CCP, look at the diagrams and tables.

How to work with electronic cash registers

The Federal Tax Service is responsible for online cash registers

The law has benefits for companies from hard-to-reach, remote and remote areas. Officials responded.

Sales data must be transferred to the tax office online, so the Internet is required for the cash register to work. Any will do: leased line, Wi-Fi, Mobile Internet- There are no legal requirements. The main thing is that the connection works stably.

Step 2

Choose an online checkout

Cash desks differ in power, size and functionality. Different models are suitable for a courier and fast food with a large flow of visitors - start from the characteristics of your business.

You can buy or rent a cash register - the law allows both options. Sberbank sells and leases smart terminals. If you have a seasonal business or you just opened your own business and are not ready to invest a lot of money at once, start with rent - from 1200 rubles per month. If the business is stable and year-round, it is worth investing in the purchase of a cash register.

Step 3

Buy a fiscal drive

A fiscal drive (FN) must be installed inside the cash register - a chip that collects and stores data on all transactions, and also assigns a mandatory unique attribute to checks - a fiscal sign. Cash desks can be sold both together with FN and separately.

Fiscal accumulators are issued for a period of:

• for 13 or 15 months - they are suitable for entrepreneurs on common system taxation
• for 36 months - for those who work on special tax regimes.

Step 4

Conclude an agreement with OFD

Fiscal data operator (FDO) is an intermediary that collects and processes business fiscal data and transfers them to the Federal Tax Service. By law, only a company that has received a tax permit can work as an OFD.

All entrepreneurs must conclude an agreement with the OFD and transfer information to the Federal Tax Service only through it. Sberbank cooperates with "". It is the largest fiscal data operator in Russia. The OFD Platform not only transfers cash desk data to the tax office and allows you to work with marked goods, but also gives entrepreneurs the opportunity to analyze business performance through Personal Area.

Step 5

Register an online cash desk and FN in the tax

The cash register and the fiscal drive must be registered with the tax office. Keep all documents for equipment and services - they will come in handy when you fill out an application for registration.

To register a cash desk at the tax office, you can send documents by mail, come to the office in person or apply online through your personal account on the website of the Federal Tax Service.

How to report to government agencies online

To "communicate" with the Federal Tax Service online, you need a qualified electronic signature -. This is an analogue of your signature: it can be used to certify electronic documents. CEP allows you to interact with government agencies remotely: correspond with the tax, Federal customs service and other authorities, regularly send reports to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS and Rosstat. To transfer data to all government agencies through one program, you need to install an electronic document management system (EDM).

For remote communication with officials and business partners, Sberbank offers a system. It has built-in electronic document management, reporting and a document designer - this way you reduce the time for processing and submitting reports, do not make mistakes in templates and spend less paper.

What's Next: How to Automate Your Business

When the business grows, some of the processes can be automated and managed through a single service. Sberbank has this "". It has built-in programs for accounting and organizing the workplace of a cashier, monitoring all sales channels, there is integration with 1C: Accounting, mailing lists, telephony and other services.

The main thing

Since 2019, 54-FZ applies to almost every business. To legally trade or provide services, you need to connect an online cash desk.

2

Determine how much you are willing to spend at a time: if the business is stable, buy your own cash desk; if you are just starting or work seasonally, rent a cash register.

With

Determine what fiscal drive is needed for the business. Buy a FN and install it in the cash register - the easiest way is to take the “cash desk + fiscal drive” kit.