Businessmen who have already worked with a cash register

Organizations and entrepreneurs who have already worked with ECLZ equipment are the first to install online cash registers. These are businessmen on OSN and. But if you registered an old-style cash register before February 1, 2017, work on it until July 1. Then you must upgrade your cash register or buy a new device and start transferring receipts to the OFD.

Sellers of excise goods

Small businesses indicate the name of the product in fiscal documents starting from 2021. Sellers of excise goods must do this since 2017.

Wiki terminal is suitable for catering and retail

Sellers of some non-food products at the market

Paragraph 2 of Article 2, 54-FZ states that sellers in markets do not need to use cash registers with online connections. But the government has compiled a list of non-food products that can be traded in markets, exhibitions or fairs only with cash register equipment. The list included: clothing, furniture, electrical appliances, leather goods and a number of other goods.

Who should not install online cash registers?

• and individual entrepreneurs specified in Article 2, 54-FZ. For example, ice cream vendors, newsagents and babysitters. This list was also in old version law.
• LLC or individual entrepreneur, if they pay each other without presenting payment.
• Rural pharmacies in paramedic stations.
• Entrepreneurs in hard-to-reach areas. Regional authorities compile lists of settlements in which a cash register is not needed at all.

Popular questions from those who need to install online cash registers

Is a new device needed if an organization sells air tickets under an agency agreement with an airline?

Yes, since this is a service industry. But services to the public are among those who must install online cash registers in 2018, not 2017. Until this time, you issue BSO.

Is it necessary to install online cash registers when combining UTII and simplified taxation system or OSN modes?

Who uses online cash registers if goods are sold under a commission agreement?

The cash register is used by a commission agent - the one who sells goods and accepts payment from buyers. When the principal receives money from the commission agent under a commission agreement, a cash register is not needed.

Is it possible to open an online store on UTII in order to use a cash register from 2018?

It is forbidden. Online trading is not covered by or patent. Online stores are among those switching to online checkouts since 2017.

Online cash register is the common name for cash registers, new requirements for which were established by law dated July 3, 2016 No. 290-FZ: “cash register equipment - computers, other computer devices and their complexes that ensure the recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through the fiscal data operator and printing of fiscal documents on paper in accordance with the rules established by law Russian Federation on the use of CCP."

Why do we need online cash registers?

The tax department website is full of lengthy discussions about the benefits of online cash registers. We agree that for tax authorities, the widespread introduction of online cash register systems is a treasure trove of information about taxpayers. What is the benefit of businessmen and accountants?

According to the Federal Tax Service, online cash registers will reduce the number of cash discipline checks - they will not come to everyone at random, but only to those that have aroused suspicion, for example, by frequent cancellations of checks or the issuance of a check for an amount over 100 thousand rubles. at a time or over several minutes. So accountants should be more attentive to cash payments, so as not to get on the “black list” of inspectors.

An online cash register will help the business owner control retail outlets and sales volumes - through Personal Area Cash register and personal account of OFD.

And with a reduction in costs for EKLZ tapes, the cash register will become cheaper to maintain. In addition, using an online cash register allows you to avoid completing a number of cash documents and registers - read more below.

Online cash registers will help out merchants on the Internet - by law, a receipt must be issued within 5 minutes after making a purchase. If you have an online store in Moscow, and your buyer is in Murmansk, then either the check will be handed over by the courier who will bring the goods to the buyer, or the check will have to be punched in advance and included in the parcel - but then the online store will violate the law. With online cash registers, the check will be prepared electronically directly on the website and sent to the buyer by email.

Who should switch to online cash registers and when?

Officials have planned a smooth transition to online cash registers. Moreover, those taxpayers who were previously exempted from this need by law will also have to use the new cash register systems.

So, switch to online cash registers at own initiative you can do it now - if you have run out of the ECLZ of a regular cash register, then there is no point in installing a new ECLZ - in mid-2017, everyone who is currently using a cash register must use online cash registers:

Those who provide small household services (babysitters, accepting glass containers), sellers of certain goods (newspapers, ice cream, seasonal vegetables in bulk, kvass from tanks) and residents of hard-to-reach regions without the Internet are completely exempt from innovations - each subject of the Russian Federation will determine such places independently. Full list for those who are released, see paragraph 2 of Art. 2 of Law 54-FZ (as amended on January 1, 2017).

How much does an online cash register cost?

You can buy a new cash register, or you can upgrade an existing one - add a fiscal drive. Check the cost of upgrading the existing cash register at the central service point - for example, the price for upgrading the Mercury 115K cash register is 12 thousand rubles.

Read also

The minimum price for an online cash register is 14 thousand rubles. (Atol 90F), they charge from 1 thousand rubles for installing a new central service station cash register. The list of CCPs approved for use is available on the Federal Tax Service website.

If you accept both non-cash and cash payments, then you need an online cash register with a terminal for bank cards, for example, FPrintPay-01PTK - its cost is 29,450 rubles.

Please note: prices for online CCPs from some manufacturers have increased over the past 2 months. In addition, new cash registers are still in short supply. If possible, buy or order a new CCP in advance.

In addition to the online cash register, you will need to enter into an agreement with a fiscal data operator (FDO) - he will transfer data from the cash register to the tax office (Clause 2, Article 4.5 of Law No. 54-FZ as amended on 01/01/2017). The Federal Tax Service recommended setting the price for annual servicing of the OFD in the amount of 3 thousand rubles, and posted a list of operators on its website, currently there are 5 of them:

Every 13 months in the online cash register you need to change the fiscal drive - it costs 6 thousand rubles, you can replace it yourself or at the central service center. Firms on the simplified tax system, UTII, PSN (except for those who work with excisable products) are required to change the fiscal accumulator every 36 months (clause 6 of article 4.1 of law 54-FZ as amended on 01/01/2017).

The online cash register does not work without the Internet - some cash registers have a slot for a SIM card, others work via both Wi-Fi and a wired connection. So, in the cost of servicing the online cash register, also include the cost of an Internet connection (if your company does not have one) - from 200 rubles. per month.

Attention: interruptions in the Internet connection are not critical - the fiscal drive stores information for 30 calendar days and, when the connection is restored, transfers it to the tax office.

In total, one cash register will cost at least 18 thousand rubles, and then companies on the OSN will pay 9 thousand rubles every year. for an agreement with the OFD and a fiscal accumulator, special regime workers spend less - 3 thousand rubles. per year and another 6 thousand rubles. – when changing the drive once every 3 years.

There is good news - the Government is considering a bill on a tax deduction for online purchases of cash registers (draft law dated August 31, 2016, b/n, letter of the Ministry of Finance of the Russian Federation dated November 16, 2016 No. 03-01-15/67327). If the bill is adopted, then individual entrepreneurs on UTII and PSN will be able to reduce their tax payment by 18 thousand rubles. – this is the amount of tax deduction proposed by officials. The deduction can only be used during 2018. If the amount of the deduction is greater than the imputed tax or the cost of the patent, then it can be transferred to another (for imputed) or another patent - if the individual entrepreneur has several of them on the PSN.

We register the online cash register with the tax office

Tax officials insist that it is preferable to register an online cash register, register cooperation with the OFD and change the fiscal drive in your personal cash register account on the Federal Tax Service website. In your taxpayer’s personal account, you have a section called “Cash Control Equipment” – this is where you need to register an online cash register. For an individual entrepreneur, the personal account of the Federal Tax Service is connected to the government services portal - if Account on public services is fully confirmed, then your personal account is ready for use.

An electronic signature is required for actions in the taxpayer’s personal account. If you don’t have it, you need to take care of this issue and purchase it.

Procedure for connecting an online cash register:

* do not forget to deregister the old cash register after registering the cash register online.

To register an online cash register in the “Cash register equipment” section on the Federal Tax Service website, you need to select the “Registration of cash register equipment” item. There you fill out an application for registering an online cash register indicating its technical data and information about the company. In the “Registration Report” section, enter the registry data received on the cash register itself - the manufacturer’s support service or the central service center will tell you more. Sign the application electronically and send it to the tax office. Within 5 days, a KKT registration card will appear in your personal account. If everything is done correctly, the following message will appear opposite the information about the online cash register: “Cash register is registered.”

In the same way, you can register a cash register through the OFD - find out more from your operator.

According to the law, you can also submit a paper application to your tax office, but the procedure is not yet regulated and the application form has not been approved (Clause 1, Clause 10, Article 4.2 of Law 54-FZ as amended on 01/01/2017).

After registering an online cash register, it can be used for settlements with the public and contractors.

How to keep records with an online cash register

The main change in accounting when switching to online cash register systems is that you don’t have to fill out the unified primary form for registering the receipt of money from the population:

• KM-1 “Act on transferring the readings of summing money counters to zeros and registering control counters of cash registers”;
• KM-2 “Act on taking readings of control and summing cash counters when handing over (sending) the cash register for repair and when returning it to the organization”;
• KM-3 “Act on the return of funds to buyers (clients) for unused cash receipts”;
• KM-4 “Journal of cashier-operator”;
• KM-5 “Logbook of recording readings, summing cash and control counters of cash registers, operating without a cashier-operator”;
• KM-6 “Certificate-report of cashier-operator”;
• KM-7 “Information on KKM meter readings and the organization’s revenue”;
• KM-8 “Logbook for recording calls of technical specialists and recording work performed”;
• KM-9 “Act on checking cash in the cash register.”

Letters from the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20/18059@ and the Ministry of Finance of the Russian Federation dated September 16, 2016 No. 03-01-15/54413 are about this.

This is logical - why keep it, for example, if all the same indicators are recorded in the CCP personal account on the Federal Tax Service website (and the OFD personal account - if the operator provides such an opportunity).

Together with online cash registers, accountants will use 2 more additional types check:

• correction check - punch it if you find, for example, unaccounted revenue in the amount of excess cash over the cash register data for that day;
• a check with the sign of return of receipt - it should be issued both when returning cash for a product or service, and when returning money to the buyer’s bank account.

The cash book, incoming and outgoing orders will be processed in the same manner.

Documents and information requested by tax authorities will need to be transmitted only through the personal account of the cash register on the Federal Tax Service website (Clause 4, Article 5 of Law 54-FZ as amended on 01/01/2017).

Before starting settlements with customers, the cashier generates a report on the opening of a shift, and upon completion of settlements - a report on closing. More than 24 hours cannot pass between these reports (Clause 2, Article 4.3 of Law No. 54-FZ as amended on January 1, 2017). Typically, a cash register already has a built-in mechanism for monitoring the time between reports and the cash register is able to independently generate a report on the closure of a shift. If this does not happen, the tax authorities will punish for violating the procedure for generating a closure report as for violating the rules for using cash register systems. The amount of sanctions is from one and a half thousand rubles. for the head of the company and from 5 thousand rubles. on the taxpayer himself.

If you start using an online cash register, then you give the buyer a paper receipt upon purchase, plus you specify whether he needs a receipt in electronic form. If yes, then transfer it to email buyer. In accounting, electronic checks received from a counterparty are equal to paper ones (Article 1.1 of Law 54-FZ as amended on January 1, 2017).

Visually, checks issued online by cash register systems will differ from regular checks: the new checks have 21 mandatory details instead of 7, as was before (Clause 1, Article 4.7 of Law 54-FZ as amended on 01/01/2017). The main difference is the appearance of a QR code on the check, thanks to which the buyer will be able to find out additional information about the company that issued the check.

Changes will also occur with strict reporting forms - they can only be printed through an automated system for BSO or provided electronically; the clause on the possibility of printing forms in a typographical way has been excluded from the legislation.

What happens if you don't use the online cash register?

If you are required to use a cash register at work, but are afraid to switch to online cash registers and work at the old cash register after July 1, 2017, the tax authorities will issue a warning. Or they can impose a fine - from one and a half thousand rubles per official and at least 5 thousand rubles. per company/individual entrepreneur. If you don’t use a cash register, although you must, you will receive a fine of at least 10 thousand rubles. for an official and at least another 30 thousand rubles. to a legal entity/individual entrepreneur. If you get caught with this violation again, the amount of payments past the cash register will be more than 1 million rubles. – the official will be disqualified, and the activities of the company/individual entrepreneur will be suspended for a maximum of 90 days. Full list fines for violations of the procedure for using cash registers are in Art. 14.5 Code of Administrative Offences. The statute of limitations for violations of the procedure for working with the cash register is the same - 2 months (Clause 1, Article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Go to online cash registers since 2017 almost all organizations should individual entrepreneurs engaged in retail trade. This is provided Federal law dated 07/03/2016 No. 290-FZ (See “ “). The new cash registers (online cash registers) will transmit data on sales and settlements to tax inspectorates via the Internet. Moreover, it will be necessary to generate not only paper, but also electronic checks, which will be transmitted to customers by email. From what date will online checkouts be mandatory? Is it possible to get online cash register for free or will I need to buy it? Who is exempt from using online cash registers? You will find answers to these and other questions in our article.

Introductory information

Started operating on July 15, 2016 law on online cash registers(Federal Law dated July 3, 2016 No. 290-FZ). It obliges retailers to use online checkouts when paying customers. The law on online cash registers has been adopted and since 2017 it will affect almost all businesses: both small and large.

The main point of the new online cash registers is that the data on punched checks will be transferred to the Federal Tax Service server. This data will need to be transmitted through fiscal data operators, with whom each seller will need to enter into an appropriate agreement.

Note that some organizations and individual entrepreneurs have already tested online cash registers as part of a pilot project that took place in Moscow, the Moscow and Kaluga regions and Tatarstan. Tax officials considered the pilot project successful and considered that the implementation online checkout for stores throughout the country will make it possible to bring out of the shadows sales that are not recorded by sellers in any way and, as a result, the budget receives less taxes. Here is the official information from the Federal Tax Service website:

How online cash registers work

To make it easier to explain how the functioning system of new cash registers works, we suggest paying attention to the diagram, which explains the main stages of passing information about calculations:

Each sale will be recorded as follows: as soon as the seller punches the receipt, the online cash register will generate a fiscal sign and send it to the fiscal data operator for verification. The operator will save this information and give the unique receipt number back to the seller. Most likely, this will take no more than 1.5 seconds. Without transferring data to the fiscal data operator, it will simply be impossible to generate a check with a number. The fiscal data operator will also transmit information about the completed sale to the Federal Tax Service.

The fiscal data operator is an intermediary between the cash desk and the Federal Tax Service. Such an operator may be a Russian organization that has received appropriate permission from the state.

In this case, the seller will be obliged to send an electronic check to the buyer to his email or smartphone (by phone number), if the buyer provides such data. In addition, at the buyer's request, the seller will be required to issue a paper receipt with a QR code. Having received the check, the buyer can, in particular, check via the Internet whether information about the purchase was transferred to the Federal Tax Service.
By the way, the cash receipt will have new details. Let's list some of them:

Cost of new cash registers

Let’s say right away that not everyone will need to buy new online cash registers. The fact is that a number of models of old cash registers can be modernized by installing new software and a fiscal drive. According to our data, such modernization will cost approximately 4000-5000 rubles. If according to technical specifications It is impossible to modernize the existing cash register, you will need to purchase a new one. Its price will depend on the specific model. Some will cost about 17,000 – 20,000 rubles. But most likely due to high competition, buy online cash register it could be cheaper.

Each online cash register must have a serial number on its body, a built-in real-time clock and a device for printing receipts. More detailed requirements for cash registers are specified in Article 4 of Federal Law No. 54-FZ dated May 22, 2003 (as amended by the new law).

Also keep in mind that you will need to enter into a reimbursable agreement with the fiscal data operator. There are no fixed prices for such services. However, according to our information, the estimated cost for one cash register will not exceed 4,000 rubles per year.

Phased transition to online cash registers

Legislators have provided for a phased transition to online cash registers. There are 5 main stages.

As can be seen from the table, from July 1, 2018, “imputed” and individual entrepreneurs with a patent, as well as businesses providing services to the public, will be required to switch to online cash registers. Moreover, until July 1, 2018:

• “imputers” and individual entrepreneurs with a patent have the right to work without a cash register, subject to the issuance of a payment document ( sales receipt, receipts, etc.) at the request of the buyer (clause 7 of article 7 of the Law of July 3, 2016 No. 290-FZ);
• organizations and individual entrepreneurs, when providing services to the public, have the right to work without a cash register, subject to the issuance of printing BSO (clause 8 of article 7 of the Law of July 3, 2016 No. 290-FZ).

Who is completely exempt from online cash registers?

Legislators have determined the types of activities and services in the implementation (provision) of which organizations and individual entrepreneurs have the right not to use cash register systems. Only a small number of firms and businessmen will be able to avoid using online cash registers. These are those who deal with small household services. For example, shoe repair, child care. New cash registers will not be required for the sale of certain types of goods: shoes and leather clothing, computer equipment, musical instruments, bicycles. Sellers of newspapers, ice cream, coupons and tickets, as well as those located in hard-to-reach areas where there is no Internet, will have the right not to use CCT. The list of such places must be included in the list approved at the regional level (Article 2 of Federal Law No. 54-FZ of May 22, 2003, as amended by the law being commented on).

Advantages of online cash registers

The transition to online cash registers will most likely cause some inconvenience for businesses. You will also need to incur some financial costs. However, some advantages can still be highlighted:

Registration and re-registration of online cash registers

As we have already said, from July 15 to January 31, 2017, organizations and entrepreneurs have the right to register and use online cash register systems in voluntarily. But from February 1, 2017, only online cash register systems will be registered. Regular cash registers that were registered before February 1, 2017 can be used until July 1, 2017.

The procedure and conditions for registration, re-registration and deregistration of online cash registers are regulated by Article 4.2 of the Law of May 22, 2003 No. 54-FZ.

You can register an online cash register at any tax office, not just your own. For these purposes you will need to submit an application:

• "on paper";
• in electronic form through the cash register account (this will require an electronic digital signature).

The Russian Federal Tax Service should develop an application form for registering a cash register in the near future.

New fines

In connection with the adoption of the commented law, administrative fines associated with the use of cash register systems will be tightened. Here are the new fines in the table:

Keep in mind that the bill on online cash registers has already become law. Therefore, it cannot be ignored. If you have any questions about online cash registers, write to us on the website in the contacts section and we will try to explain the features of the new law.

The changes affected only the functionality and operation of the cash register. Now cash registers connect to the Internet and send fiscal documents to the operator. Externally, the technology has not changed. You can buy a lot of old equipment online by purchasing an upgrade kit.

After the new online cash registers were introduced, the operating rules changed. First, the cashier punches the check, which is sent to the OFD. The operator sends the check to the tax office, and if it arrives, it sends a signal to the cash register equipment. You give the buyer a paper check or send an electronic one. The entire operation takes place in 1–2 seconds.

How the new cash register works

Instead of EKLZ, the new model cash registers have a fiscal drive (FN). This is a must-have device that signs and stores all documents. It also encrypts the information before sending it to the operator. OSN change the drive once every 13 months, and small businesses (UTII, patent and simplified) - once every 36 months.

The technology has become more complex, but according to the new law, an agreement with the central service center is optional. There is no more quarterly maintenance or replacement of seals, and the drive can be replaced yourself. But equipment manufacturers do not provide a guarantee on cash registers unless you enter into an agreement with the central service center.

The cash register connects to the Internet via an Ethernet cable, Wi-Fi or 3G.

The design of technology has also changed. The online cash register prints two-dimensional codes and sends receipts to the buyer’s phone or email. Some models send documents only via SMS, then OFD can send checks to e-mail instead of the store.

Example of a new check

The automated device for online stores does not print paper documents. This technique generates and sends an electronic receipt when paying for goods.

We have collected the requirements for new cash registers in. They can also be found in the new law 54-FZ, art. 4.

We will consult, tell you, choose!
New online cash register under 54-FZ
with a 30% discount on all services!

Leave a request and get a consultation

Advantages of new cash desks for entrepreneurs

• You can control revenue, average bill and other statistics. Monitor and manage the store via the Internet.
• There is no need to maintain cash registers from KM-1 to KM-9.
• It’s easier to register a cash register - you don’t need to carry equipment to the Federal Tax Service.
• You can change the FN yourself and not sign an agreement with the central service center.
• Fewer tax checks. They control everything via the Internet and do not come with checks if you work legally.

How is the replacement of cash registers with online cash registers carried out?

To work under the new law, you need a cash register with online data transfer to the tax office. All such models are collected in, which is updated monthly with new equipment.

Modernization of the cash register

You can upgrade your cash register to an online cash register, but only if it is not very outdated. The modification kit costs 6–7 thousand rubles. Central service center services will cost another 3–4 thousand rubles. Many models that were released in 2016 can be easily reflashed. For example, you can upgrade Atol cash registers, which were released in the fall of 2016, for free.

How much does a new cash register cost?

Prices for online cash registers start from 15–20 thousand rubles. taking into account the fiscal accumulator. You will also have to pay for an electronic signature, Internet and data operator services. The Federal Tax Service calculated that small businesses need 25 thousand rubles to start working with it. Big business will need 40–80 thousand rubles. per unit of equipment.

Spending on cash register equipment can be considered as expenses and then reduce taxes. And they will receive UTII and a patent because they pay fixed tax contributions.

Registering a cash register with the tax office

After January 2017, the cash register with EKLZ will no longer be registered.

Autonomous online cash register Mercury-185F

Fiscal registrars - for stationary points and stores. They only work as part of a computer or terminal. Some models, such as Atol 11F, can be carried with you and connected to your phone. Examples - BAR ON-LINE, .

• 

  

  Fiscal registrar SHTRIH-LIGHT-01F connects to a computer or terminal

  POS terminals - include a receipt printer, screen and keyboard. These cash registers are purchased for retail outlets, services or catering. Contains a built-in commodity accounting system. Examples - EVOTOR, .

  • 

    

    RP-System FS

    New Law 54-FZ - questions and clarifications about electronic cash register

    How can you tell if a check has bounced?

    The cash desk receives notifications from the OFD when each check is sent. If the notification has not arrived, the cash register will inform you about this, for example, the light will blink.

    What are the fines for not having an electronic cash register since 2017?

    What to do if you have problems with the Internet?

    According to the rules for working with new online cash registers, you have 30 days to restore communication. Then the equipment will stop working. The data will be stored in a fiscal storage device until the Internet appears. When the connection is restored, all checks will be sent to the OFD.

    How to make a reserve cash register?

    A switched off cash register with a closed shift can stand as long as necessary until the period of operation of the FN expires.

    Are online cash registers going to be cancelled?

    The government is already deciding to postpone new technology for patents and UTII to 2019, instead of 2018. The bill has even been considered in the second reading. And the president stated that it is possible to abolish patent cash desks. Read more about latest news read the article “Will online cash registers be canceled and the introduction delayed?”

    Let's summarize

    • Find out in the register which cash desks are suitable for online work.
    • OSN and simplified tax system have been switching to online cash registers since 2017, and special modes and services - since 2018.
    • The advantages of online cash registers are fewer checks by the Federal Tax Service, simple registration and additional information about the store.
    • All checks are sent via the Internet. If it is disabled, restore it within 30 days.
    • Autonomous cash registers - for small businesses and couriers, fiscal registrars - for shops, terminals - for catering and retail.

    Watch a video about the new law and online cash registers from 2017.
    

    Online cash registers in 2017

    
    

Good afternoon, dear readers! Today we are talking about the most serious change, which 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 effect, and the questions are becoming more and more!

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

• Regular cash registers should be replaced by online cash registers;
• Data on all punched checks will be transmitted to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a cash register;
• The old fines were changed and new ones were 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 previously could work without a cash register is sharply shrinking. The following will lose the right to exemption from cash registers:

1. UTII payers are individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have retail trade and provide catering services. The individual entrepreneur's staff includes hired workers;

These two groups could not put up a cash register, but issue the buyer (upon request) a document confirming payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

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

These two groups are also moving to general rules application of cash register systems from July 1, 2018: the former will have to install cash registers at the point of sale, the latter will have to equip cash registers with cash registers.

1. And also everyone who currently uses old-style cash registers (on and ) will have to switch to online cash registers.

Transition to Online cash registers from July 1, 2019

The next stage of the transition to online cash registers is July 1, 2019. From this date the following will be required to work according to the new rules:

• Individual entrepreneur 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 PSN, operating in trade and catering, without hiring employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash registers will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or the simplified tax system, subject to the provision of services to the population and the issuance of BSO of the established form. The exception is the sphere of trade and catering.
• Individual entrepreneurs using vending machines for sales. There are no employees on staff.

Who can work without online cash registers?

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

Online cash registers for those who provide services to the public

On this moment companies and individual entrepreneurs providing services to the public have the right to do without CCP, but they must then issue BSO. From July 1, 2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO generated on a special device - an “automated system for BSO.” In theory, this system will become a type of cash register, respectively, BSO will become a type of cash register receipt.

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

Important! Exemption from the use of cash registers for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in paramedic stations in rural areas does not apply if these categories of persons sell excisable goods.

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

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

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services are carried out using cash register equipment.

This means that everyone (both individual entrepreneurs and LLCs) who sell alcoholic products (including beer), regardless of the tax regime applied, must carry out trade using a cash register from 03/31/2017 - from the date of entry into force of these changes . This norm is special, therefore it has priority over the norm of the law “On the use of cash register systems”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and patent, carrying out retail sales alcoholic beverages will not receive a deferment until 07/01/2018, but must switch to new cash registers earlier - from 03/31/2017.

Online cash registers for online stores and e-commerce

Previously, there was no clear answer to the question of whether an online store needs a cash register system. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

Cash register systems for online trading are needed both for cash payments and for payments through electronic means of payment.

Payments using electronic means of payment are a new concept that appeared in the law after amendments were made. Such settlements are defined as settlements that exclude personal interaction between the two parties to the purchasing process.

If you accept payments only through electronic means of payment in your online store, then you can buy not an online cash register, but a special cash register without a printer for printing receipts.

Important! In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, there is no need to use cash register systems - such situations are exceptions.

• Some 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) - you must punch / generate a check;

If you have an agreement to accept payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and must issue the check. The requirements for checks are exactly the same as in the general case!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, when making an agreement with the bank, you knock out/form the check!

What will change in the cash registers themselves?

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

There will be no fiscal memory and EKLZ in the new cash registers; instead, there will be a fiscal drive inside the machine. All information about payments will be stored in this drive in a protected form.

In order for a cash register to be used, it must be included in a special register, while fiscal drives will have their own separate register. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to enter into an agreement with the central service center.

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. Important!

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. You can register cash registers of the old format until January 31, 2017. From February 1, 2017, the Federal Tax Service Inspectorate registers only new online cash registers. Previously registered cash registers, the service life of which had 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.

It is not necessary to buy a new cash register. Some models of old machines can be modernized and turned into online cash registers.

How will the data be transmitted to the tax office?

Data transfer will occur with the help of the fiscal data operator (or FDO for short), or rather through it. Accordingly, the entrepreneur needs to enter into an agreement with such an operator.

Next, 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 confirmation of acceptance, and then forwards the data to the tax office.

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. The operator also records all data so that it cannot be corrected. All information will be stored in a database and stored for at least five years.

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

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

• The list of required details has expanded: the store address (website address if it is an online store), VAT rate, transaction taxation system, fiscal storage number and others have been added;
• Two new concepts have been introduced: “correction cash receipt” and “correction BSO”: they will be formed when a previously performed settlement transaction is corrected. But such a correction can only be made by the current shift; it will not be possible to correct 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 an electronic form of the document to email address. You can send not the check itself, but separate information, according to which the client can 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 fine for non-use of cash registers is calculated based on the amount that did not pass through the cash register: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur – 25-50% of the amount, but not less than 10 thousand rubles. That is, the greater the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (within a year), including if the settlements 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 receive disqualification for a period of one to 2 years;
3. For use after 02/01/2017, a cash register that does not meet the requirements is subject to a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs – 1.5-3 thousand rubles;
4. Failure to provide documents and data at the request of the tax office or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
5. Failure to issue a check (BSO) on paper or failure to send it electronically may result in a warning or fine. 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 register equipment stores in your city.

You can go to your center Maintenance contact those who currently have an old cash register.

The cash register must have a serial 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 on 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. Using this deduction, you can reduce the tax payable to the budget.

These are the highlights of online cash registers from 2018 so far. Despite the fact that they have been applied since July 1, 2017, quite a lot of questions still remain.