Already in July 2017, a large number of business entities, in accordance with the law, must use the new control equipment on cash transactions, which involves the storage of information on completed transactions on the Internet. Therefore, these machines are called online cash registers. Consider, online checkout from 2017 – who should switch to new CCP.
At its core, an online cash register is a special device that records information about the receipt of cash proceeds on fiscal media, as well as with access to the Internet.
In order to transfer information about punched checks to a special site. Both the business entity itself, and the tax authorities, and the buyer or customer have access to it.
Therefore, enterprises and individual entrepreneurs must necessarily draw up agreements with, which on professional level is engaged in the storage of information from online cash registers, and, if necessary, transfers the information it has to the tax authorities.
Like the previous generation of cash registers, the online cash register has a serial number located on the outer case of the machine, a means for printing control receipts (except for some online cash registers designed for trading via the Internet), and a clock mechanism for fixing the time of the transaction.
The main purpose of introducing new cash registers was the establishment of continuous control of the IFTS over all receipts of taxpayers' income to verify the correctness of the calculation of mandatory payments to the budget.
The legislation requires that the online cashier's check contains a number of mandatory elements:
- First of all, they include the name of the goods (services, works).
- Quantitative measurement.
- Price and purchase amount.
- There is also a QR code with which you can check the validity of the check on the tax website.
Attention! Also, the buyer may ask for a copy of the receipt in in electronic format him on email.
This is the main difference between online cash desks and devices of the previous generation. In this regard, the use of old cash registers from the second half of 2017 is prohibited, and registration is not carried out after January 2017.
Business entities can upgrade old CCA by installing special devices for connecting to the Internet. However, it must be taken into account that not all devices can be upgraded, and its cost may not be much less than a new cash desk.
Who should use online cash registers from 2017
Since 2016, new cash registers could be used by any economic entities on a voluntary basis. The new law has determined who has been using online cash registers since 2017. The deadlines for the transition of existing companies, as well as for new companies - at or .
The norms established a transition period during which companies and individual entrepreneurs could switch to the new rules gradually. During this period, it was possible to use ECLZ, but it was already forbidden to register CCPs with them and renew their validity.
From the second half of the year, all taxpayers who are on the general and simplified taxation systems must use only online cash registers when accounting for cash income. This is primarily due to the fact that they keep records of actual income for tax purposes.
Attention! New changes in the legislation determined the obligation of alcohol sellers to purchase new devices from March 31, 2017. The same law first determined the obligation to install online cash desks for individual entrepreneurs on and for companies on UTII. However, in a subsequent clarification, the deadlines for exchangers and those applying were postponed.
Who should switch to the new CCP from 2018
From the 2nd half of 2018, an online cash desk will become necessary for individual entrepreneurs on a patent and entities that use the imputed taxation system. This category of business entities is currently exempt from using online cash desks, due to the fact that they are not taxed on actual income. Therefore, the regulatory authorities have given them some relief so far.
But from the 2nd half of 2018, all business entities will have to use online cash desks, not only those that are on and.
Attention, changes! On November 22, 2017, amendments were made to the law according to which the need to use cash desks for these categories of business is transferred from July 1, 2018 to July 1, 2019. Those. the obligation to install online cash desks was delayed for a year.
In what case can you not use online cash registers?
The legislation defines a list of companies and entrepreneurs who, even from the 2nd half of 2018, have the right not to use online cash desks.
These include:
- Entities engaged in the sale of goods with Vehicle.
- Entities engaged in the sale of goods in unorganized and not equipped markets and fairs.
- Carrying out the sale of goods from tankers.
- Carrying out the sale of magazines and newspapers in kiosks.
- Carrying out the sale of ice cream, drinks in non-equipped kiosks.
- Subjects repairing shoes.
- Entities repairing and manufacturing keys, etc.
- Leasing premises of individual entrepreneurs owned by the right of ownership.
- Pharmacy points located in rural clinics, feldsher points.
- Companies and sole proprietorships that have economic activity carried out in remote areas and localities. The list of such territories is determined by federal legislation.
The Tax Service of the Russian Federation launched new project, the purpose of which is to change the rules for using cash registers. Instead of classic cash desks and terminals, verifications, a call log for a service specialist, etc., there should come cash desks that automatically transfer data to tax office, through specialized intermediaries, and in addition to the usual paper check, the buyer can receive it electronic version via SMS or email.
On paper versions fiscal document a QR code and a link will be applied to check the purchase information on the tax website through a mobile phone application or a computer.
What are the main advantages of online cash registers for an entrepreneur?
- Simplified registration of cash registers through Personal Area taxpayer on the site nalog.ru. No more need to take the cash register to the tax office, waste time in queues;
- Less chance of field inspection if data is received continuously;
- The requirement to replace the control tape once a year is eliminated. Now the fiscal drive can be changed independently once every three years for the simplified tax system and once a year for the OSNO. This change saves about 5 more days of work during which it was impossible to use the cash register;
- The journal of the cashier-operator and its filling with dozens of fields is cancelled;
- It is not necessary to conclude a contract for the maintenance of a CCP, and, consequently, to maintain related documents;
- The Federal Tax Service takes into account all models of cash registers issued by manufacturers according to serial numbers, which simplifies their control.
How do online cash registers work?
According to the new law, the following principle of operation of cash registers is established:
- You buy a cash register or upgrade an existing one. The main difference from the old cash registers is the presence of a memory block in it, which is called a fiscal drive. It is encrypted and data on all operations carried out through this device are recorded on it. The second difference is the interface for transmitting information over the Internet.
- Each transaction with the issuance of a check (whether electronic or paper) will be recorded in the memory of the fiscal accumulator and sent through the network to fiscal data operators (FDO), which check the correctness of the data and confirm their receipt, returning data on the accounting of the transaction for the buyer and the check. If there is no connection to the network, then only a memory entry is made, and online checks are posted when the connection is restored.
- Further, OFD transmit data directly to the tax office, which records transactions in an automated mode.
- The buyer can at any time check whether it was registered and carried out through a tax transaction using a unique transaction number or a QR code. If there is no transaction, then you can file a complaint with the Federal Tax Service.
Who must use online cash registers under the new law?
Along with the simplification of interaction, the list of those who are obliged to use the new type of CCP is also expanding.
The right to sell goods and provide services without issuing a check and using cash registers has been lost:
- Organizations that applied the Single Tax on Sane Income (UTII);
- Organizations and individual entrepreneurs that used the patent system of taxation;
- Trade using payment terminals, cashiers;
- Trade through vending machines;
- Entrepreneurs providing services to the public and previously issued BSO.
What are the deadlines for the transition to new cash registers?
| the date | What will happen | Who applies to |
| From February 1, 2017 | Old-style cash registers are no longer registered with the Federal Tax Service | USN and OSNO in the field of trade |
| From February 1, 2017 to July 1, 2017 | You can use old cash registers, but you can only register new equipment | USN and OSNO in the field of trade |
| From July 1, 2017 | Only new cash registers (online cash registers) are allowed to use | USN and OSNO in the field of trade |
| Until July 1, 2018 | Voluntary transition to online cash registers | |
| From July 1, 2018 | Mandatory use of online cash desks by all organizations, except for exceptions | UTII, Patent, organizations in the service sector, previously exempted from the use of CCP |
What will happen to the BSO?
Forms of strict reporting of the current sample, which are ordered in printing houses or bought in stationery stores, can be used until the 3rd quarter of 2018. After this milestone, BSOs will be issued by the same automated systems as checks, and transaction data will be transferred to tax inspectorates.
How much does it cost to transfer to an online checkout?
There are two options for switching to a new type of technology.
- You already have a cash register and you can upgrade it by installing a fiscal drive in it. If the cash register already has access to the Internet or a connection interface with a computer, then most likely your cash register is subject to modernization. Upgrade prices start at 8,000 rubles and depend on whether it is enough to install a memory unit or whether additional hardware modifications are needed;
- Need to buy new cash register. From 15,000 rubles for the simplest model (ELVES-MF)
New sanctions and fines
From February 1, 2017, fines will increase and the method of their calculation will change. Penalties will be calculated depending on the size of the operation, which will be carried out with violations.
| Violation | Executive | IP | Entity |
| Use of a CCP that does not meet the requirements (without a fiscal accumulator or not properly registered) | Tax warning or 1500 - 3000 rubles | ||
| Violation of deadlines or refusal to provide documents at the request of the Federal Tax Service | Tax warning or 1500 - 3000 rubles | Tax warning or 1500 - 3000 rubles | Tax warning or 5000 - 10000 rubles |
| Refusal to provide a check online (when the details are provided by the buyer) or on paper | Tax warning or 2000 rubles | Tax warning or 10,000 rubles | |
| The first violation of the sale of goods or the provision of services without the use of cash registers | 25-50% of the sale amount, not less than 10,000 rubles | 75-100% of the sale amount, not less than 30,000 rubles | |
| Resale without CCP | Disqualification for 1-2 years | Stopping activities for 90 calendar days |
The beginning of next year will be a kind of milestone for everyone who works with cash registers. The thing is, finally the law on online cash registers has been adopted since 2017(dated July 3, 2016 No. 290-FZ). It has been in effect since mid-July.
We already wrote about the entry into force of the law and the transition to online cash desks in the article "". However, they send us to the site additional questions. In this regard, we have prepared this article, in which we will take a closer look at some aspects of the transition to online cash registers.
starting points
We note right away that the online box office included in several laws. They will begin to act gradually, but the main watershed between the old and the new order falls on February 1, 2017. So that you do not confuse anything in new law on online cash registers from 2017, the main dates are shown in the table.
| key date | Do's and Don'ts |
| Until 01.02.2017 | Firms and individual entrepreneurs can register cash registers according to the previous rules. |
| Until 07/01/2017 | The old rules for the application, re-registration and deregistration of cash registers (when registering a cash register before 02/01/2017) apply. |
| From 01.02.2017 | When submitting an application for registration (re-registration) of a CCP to the IFTS, it is necessary to conclude an agreement with the operator of fiscal data and transfer them through it to the inspection in electronic form(exception - remote corners of the country). |
| From 07/15/2016 to 02/01/2017 | The conclusion of an agreement with the operator of fiscal data and on their transfer is a voluntary matter. |
| From 01.02.2017 | Inspections are not entitled to register and re-register cash desks that do not transfer to the operator each check or BSO in electronic form with a fiscal sign (with the exception of remote corners of the country). |
| Until 01.02.2017 | Positions in the state register of CCPs are adjusted by the tax authorities according to the old law. |
| From 01.02.2017 | It is necessary to indicate the VAT rate on the check when there is such an obligation by law |
| Until 01.01.2017 | Some firms and individual entrepreneurs may continue to work under the same rules with cash registers, which require the use of devices on mobile phones, smartphones, and tablets. |
Read also Is the seller entitled to issue an online cash register to the courier?
We also note that fines for general violations of the new procedure and conditions for the application of the CCP (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation) will begin from February 2017. So - get ready. Moreover, administrative responsibility in this area has been replenished with as many as 13 new compositions!
On a note: new law about online checkout implies that any CCP is equipped with an online element for "communication" with the tax authorities.
Online cash registers for UTII and PSN
Businessmen on a patent, as well as firms and individual entrepreneurs on the "imputation", for the types of activities that fall under UTII, are allowed to make payments without cash desks, including with an online element. In this case, the mandatory requirement: it is necessary, at the request of the buyer or client, to issue a document confirming the acceptance of money for work, service. True, this happiness will last only until July 1, 2018. So, do not relax, special regimes! And it's not last news about online cash registers For you.
From February 1, 2021, merchants on a patent, “simplified”, unified agricultural tax, “imputation” will have to reflect the name of the product (work, service) and its quantity on the cash receipt and BSO. The only exceptions were individual entrepreneurs selling excisable goods.
Until recently, many were interested in the question,. But since 2017, for individual entrepreneurs taking cash payment for goods or services, a full-scale transition to a new type of cash register begins. Online cash desks for individual entrepreneurs in 2017, they will begin to transfer information about retail sales to the tax office immediately at the time of purchase.
Who should go to online cash register from the new year, and who will be affected later? Find out all the latest news about the use of cash registers.
What is online checkout
Cash register online.New order application of CCP obliges to use only online cash desks for cash payments. No one needs to explain what online is - these are activities or operations carried out in real time via the Internet.
Old-style devices that work with ECLZ (electronic secure tape) can only accumulate sales data in their fiscal devices. There will be an intermediary between the seller working on a new type of CCP and the tax office - a fiscal data operator (OFD). This is a specialized commercial organization with qualified personnel and the necessary specifications for receiving and transmitting data electronically.
When making a sale online, the cash desk sends a request to the fiscal data operator, who accepts it, creates it for cash receipt fiscal attribute and confirms the acceptance of the data. Without confirmation from the OFD, a check will not be generated, and the purchase will not take place. Then the operator transfers the systematized information about the payments made to the tax office, where they are stored. It is assumed that the sale process will last only one and a half to two seconds longer than now.
How does the online checkout work?
Approximately according to this principle, when selling alcohol, cash desks connected to the Unified State Automated Information System are already working. A special device in the same way transmits via the Internet a request for confirmation of the legal origin of each bottle and receives permission to sell or refuse if the alcohol is adulterated.
What caused the transition to new cash desks
The initiative to switch to new cash registers since 2017 belongs to the Federal Tax Service. The tax authorities consider the main advantages of innovations to be:
- Transparent accounting of sellers' income;
- Growth in tax revenues;
- Reducing the number of checks;
- Receipt by consumers additional features to protect your rights.
The introduction of online cash desks began as an experiment conducted by the Federal Tax Service in Moscow, Tatarstan, Moscow and Kaluga regions for six months, starting from August 2014. Although a little more than 3 thousand CCP units were tested as part of the experiment, the organizers concluded that the idea was viable and proposed to implement it at the legislative level.
The bill twice received a negative opinion from the Ministry of Economic Development, and business has repeatedly opposed the introduction of innovative cash desks. As a temporary concession, the tax authorities decided to introduce new cash registers in 2017, and not in 2016, as was originally supposed. As a result, the law was adopted in the third reading on June 14, 2016 under No. 290-FZ and is now in force throughout the territory Russian Federation.
How to register an online cash desk in the tax
Who should switch to the new CCP
And now more about who should install a new CCP in 2017. The answer to this question depends on the tax regime under which the seller works, what goods and under what conditions he trades.
Payers USN, OSNO, ESHN
Go to new cash register from July 1, 2017 all those working on the simplified tax system, OSNO and ESHN are required. These taxpayers still use cash registers, so this requirement will not be news to them. Registration of KKM The old model is terminated from February 1 and until July 1, 2017, all sellers who are already working with the cash register must upgrade their equipment or purchase a new one.
Entrepreneurs on UTII and PSN
Payers of UTII and PSN, who are not yet required to issue cash receipts, will need an online cash desk from July 1, 2018 so they have a year and a half left. At the same time, the issuance of strict reporting forms () of a typographical sample when providing services to the population is terminated. From now on, BSOs must be issued using a new automated system, which is also considered cash register equipment.
In total, the latest news on the timing of the introduction of new cash registers from 2017 can be summarized in such a table.
The list of those to whom cash registers from 2017 for retail not required, significantly reduced. So, those selling in the markets are removed from it if the goods are included in the list prepared by the Government of the Russian Federation (carpets, clothes, shoes, furniture, rubber and plastic products, etc.). So far, only a draft resolution has been developed, but it is highly likely that it will be adopted.
A list of situations in which online cash registers have not been used since 2017 is given in the latest edition of Article 2 of Law No. 54-FZ of May 22, 2003 (for a complete list, refer to the original source):
- Sale of printed materials in kiosks, if they make up at least half of the turnover;
- Sale valuable papers, tickets and coupons for travel to public transport, provided that they are sold directly in the transport cabin;
- Catering services in educational institutions during study time;
- Trade at fairs, retail markets, exhibitions at some trading places (except for shops, car dealerships, containers, pavilions, kiosks, tents);
- Sales of ice cream and soft drinks in bottling;
- Trade from tank trucks with milk, kvass, vegetable oil, live fish, kerosene;
- Sale of vegetables, fruits, melons in season;
- Random trade, except for goods requiring special conditions for storage and sale;
- Realization of products of folk art crafts by the manufacturer;
- Shoe repair and coloring;
The tax authorities, when implementing control functions in the field of use of cash registers (hereinafter referred to as CCPs), are guided by the use of a risk-based approach, which, under the current regulatory framework allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38%, and at the same time increase their effectiveness from 54 to 86 percent.
At the same time, the current level of technology development makes it possible to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by world experience.
In order to improve the current order - costly, laborious and administratively inconvenient - the idea of reforming it based on the use of modern automated systems was proposed.
On July 15, 2016, Federal Law No. 290-FZ “On Amendments to the federal law"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and certain legislative acts of the Russian Federation.
The law provides for the following main provisions:
- Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
- Possibility to carry out all registration actions with CRE and other legally significant document flow on the application of CRE through a personal account on the website of the Federal Tax Service of Russia.
- Manufacturing cash receipts and strict reporting forms exclusively by cash registers with the possibility of sending them in electronic form to the subscriber number or e-mail of the buyer. The strict reporting form is equated to a cashier's check.
- The use of cash registers in the provision of services, as well as by payers of a single tax on imputed income and a patent.
- The use of a fiscal drive (an analogue of a secure electronic control tape) with the possibility of its independent replacement once every 3 years by UTII and patent payers, as well as the service sector. The deadlines for the use of the fiscal accumulator are not limited by law.
- Maintenance is not necessary for registering a cash register with the Federal Tax Service of Russia.
- Examination of manufactured cash registers and technical means of fiscal data operators.
- Instance accounting of the Federal Tax Service of Russia of manufactured cash registers and fiscal accumulators in the form of registers.
- Possibility of using CCP offline under certain conditions.
- New forms of control measures, the possibility of requesting information on accounts from banks during operational checks.
- Smooth and phased transition to a new procedure for the use of CCP. So, from July 15, 2016, the possibility of a voluntary transition to the new procedure is provided, from February 1, 2017, registration of cash registers will be carried out only according to the new procedure, and from July 1, 2017, the old procedure will cease to be valid. At the same time, service companies, owners of vending machines, as well as persons applying the patent and UTII, that is, for small businesses that were not obliged to apply the CCP, there will be another whole year to switch to the new order, for them it becomes mandatory from July 1, 2018.
The main provisions of the proposed system are:
- Transfer of information on settlements in electronic form to the tax authorities through the operator of fiscal data.
- Electronic registration of cash registers without visiting the tax authority and without physical provision of cash registers.
- Building a system for guaranteed detection of violations based on automated analysis of information on settlements, identification of risk zones for committing offenses and conducting targeted effective checks.
- Involvement of buyers in civil control.
To test the proposed technology, an experiment was conducted in accordance with Decree of the Government of the Russian Federation dated July 14, 2014 No. 657 “On conducting an experiment in 2014-2015 ...” using the technology for transferring information about settlements to the tax authorities.
The purpose of the experiment is to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transfer technology, as well as the technical capabilities of operating CCP and information transfer technology.
The experiment was carried out within six months from August 1, 2014 in four subjects of the Russian Federation: in Moscow, the Moscow region, the Republic of Tatarstan and the Kaluga region.
The experiment showed how financial efficiency technologies for transferring information about settlements for organizations and individual entrepreneurs during the transition to the proposed procedure for using cash registers, and the convenience of using such technology. At the same time, the technical possibilities of operating the technology for transmitting information about calculations are proved.
The experiment involved taxpayers different kind and scale of activity: how large retail chains, and individual entrepreneurs. At the same time, along with taxpayers who are obliged to use CRE, the experiment involved taxpayers who are not required to use CRE, for example, those working in the provision of services.
The experiment was completed on February 1, 2015, however, at the request of the taxpayers participating in the experiment, by Decree of the Government of the Russian Federation of June 3, 2015 No. 543, they were granted the right to register cash registers and work using the new technology until the end of 2015. By Decree of the Government of the Russian Federation No. 1402 dated December 22, 2015, the participants in the experiment were granted the right to use CCP using the new technology until the end of 2016.
To date, 3.5 thousand units of cash registers have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.
What advantages does new technology? First of all, it allows a conscientious owner of a cash register to:
- reduce the annual cost of CCP;
- get a tool with which he can monitor his turnovers, indicators in real time, and better control his business;
- be able to register a cash register through the website of the Federal Tax Service of Russia without its physical submission to the tax authority;
- use modern electronic devices – Cell phones and tablets;
- get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
- operate in a fair and competitive business environment by preventing unscrupulous taxpayers from illegally minimizing their tax liabilities and unfairly gaining a competitive advantage.
- receive an electronic receipt from the fiscal data operator and (or) in your e-mail;
- independently quickly and conveniently check the legality of a cash receipt through a free mobile app and in case of questions, immediately send a complaint to the Federal Tax Service of Russia.
From the point of view of the state, legalization is expected retail and the service sector and, accordingly, an increase in tax revenues, as well as optimization of labor costs by switching to electronic registration and focusing the attention of tax authorities on risk areas.
