On the morning of December 20, there were reports of a massive failure in the online cash desks of several manufacturers. problem first noticed stores in the Far East. The tax authorities officially confirmed the failure and promised not to fine entrepreneurs for working without cash registers through no fault of theirs.

To avoid a fine and work normally, you need to prepare. It is advisable to do this even for those entrepreneurs who are now doing well. No one was prepared for this failure today, and no one guarantees that this will not happen tomorrow with other models.

Why aren't the checkouts open?

There was a failure in the software of several manufacturers: SHTRIKH-M JSC, RR-Electro LLC, Trinity LLC and STC Izmeritel LLC. Cash registers stopped punching checks, strange messages appeared about the closing of the shift, the equipment was overloaded. Why this happened is unclear. The manufacturer says that it's about updates and firmware.

The solution to the problem has already been found: the cash registers are being reflashed. Someone through automatic updates, someone downloads programs on the site or downloads them through memory cards.

The official message of the Shtrikh-m company regarding the cash desks.

Can I accept money from buyers without checks?

In general, it is impossible to work without checks. For this, the company can be fined ten thousand rubles, and the entrepreneur - two thousand rubles.

But in such emergency situations, you can work without checks. This is not considered a violation. The buyer can issue a form strict accountability, such as an incoming cash order. It does not matter on what and how this document will be printed. You can fill in by hand and even break through at the old checkout, which has already been deregistered.

Entrepreneurs can get a deduction for online cash registers. Or don't buy them at all..

This will help entrepreneurs with small shops or piece goods. For example, if the cash register fails, you can sell a sofa using a credit note. Or you can accept prepayment without a check for the same type Construction Materials if it is a small pavilion and there is no queue of buyers. A separate form can be issued to a client of a beauty salon or medical center.

But large chain stores and gas stations cannot always work without checks due to the organization of business processes. Judging by the news on the Internet, entrepreneurs still lost part of the proceeds. Someone could not work without a cash register, and someone was afraid that this was a violation of the law.

But after all, data on revenue must be transferred to the tax. How to deal with it?

By law, information about all sales must go to the tax office. This is the meaning of online cash registers. If you punch a check and do not transfer it to the tax office, this is a violation. For him, they can be fined 10 or 30 thousand rubles.

Due to the failure, it was impossible to transfer checks to the tax office. But entrepreneurs will not get anything for this - even if sales were still carried out, and buyers were given strict reporting forms. If checks are not sent to the tax office through no fault of the seller, there will be no penalty.

This was officially confirmed by the Ministry of Finance and sent a letter to all tax.

What to do if the checkout is not working?

You need to call the supplier. There are already prepared solutions for different scenarios: both for those who update automatically, and for those who have a cash register in a store in the forest. Firmware is posted on official forums, sent directly and posted on websites.

There are no universal tips. Only the cash register manufacturer himself knows what to do in a particular case. It is better not to engage in amateur activities, but to act according to the instructions.

Discussion of problems with cash registers on the Shtrikh-m company forum

What to do when the box office is open?

If during this time money was received from buyers, you need to transfer the data to the tax office. This is called a correction check. In a letter dated December 7, 2017 No. ED-4-20 / 24899, the tax authorities explained that it must be formed for each operation. Today they said that you can send gross receipts check.

In addition to the check, which will go to the tax office when the cash desk starts working, you need to prepare explanations and supporting documents.

Step by step:

1. Get written confirmation from the manufacturer that the failure was his fault.
2. Accurately keep records of revenue for the period of failure in the operation of the cash desk.
3. Generate a correction check when the cash desk starts working.
4. Write a letter to the tax office explaining why checks were not punched.
5. Attach copies of credit slips for the period of idle time of the cash desk.

If you do everything right, there will be no penalties. This is due not only to the opinion of the tax authorities specifically on the current situation - this is how the law works in all cases. But only if the simple cash desk actually happened through no fault of yours and there is confirmation.

Part 4 Art. 1.5 Administrative Code

About correction checks

Who will compensate for losses due to idle time of the cash desk?

There are two ways to achieve compensation: by agreement and through the courts. In any case, you first need to calculate the losses, justify them and file a claim with the alleged culprit.

Not the fact that in such a situation it will generally be possible to recover damages. It all depends on the wording in the contract and the reasons for the failure. If you are determined to do this - first to a competent lawyer. He will explain what to do.

What should buyers do if they do not receive checks? They say that because of this, it will not be possible to exchange low-quality goods and confirm the purchase.

Don't fall for speculation. The cash receipt is not the only proof of purchase. If the seller, for technical reasons, cannot issue cash receipt, ask commodity. A receipt order or a strict reporting form will do.

Even if there is no document at all, this is not a reason to refuse you an exchange of goods or warranty repairs. Such situations are regulated consumer protection law and not media speculation.

Sources: FTS, Tinkoff

Question #1: LLC works on UTII - retail trade in medicines. Does this LLC have the right to work without the use of cash registers until 07/01/2018?

Answer: Article 7 paragraph 7 290-FZ: “Individual entrepreneurs who are taxpayers applying the patent system of taxation, as well as organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types activities, in the implementation of types entrepreneurial activity established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, may carry out cash settlements and (or) settlements using payment cards without the use of control cash register subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming acceptance Money for the relevant goods (work, service) in the manner prescribed by the Federal Law of May 22, 2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (as amended by in force until the date of entry into force of this federal law) until July 1, 2018.

Simply put, the law has a note “for certain types of activities”, so it is better to clarify the answer to this question in the tax office.

Question #2: When providing auto services to UTII, do legal entities need to apply CCP or BSO?

Answer: BSO is always used for services, and a cash receipt is always used for goods. Both documents are knocked out using CCP.

Ready solution for 54-FZ

Question #3: Massage parlor on the simplified tax system (income minus expenses), is it necessary to use CCP and from what date?

Answer: It is obligatory to use cash registers for all organizations and individual entrepreneurs that conduct mutual settlements with the population in cash or bank cards for goods or services. It is necessary to apply cash desks from July 1, 2017. The exceptions are listed in the first question.

Question #4: Since 03/01/2017 we are opening a store on UTII, from what date is it necessary to use cash registers?

Answer: see question #1.

Question #5: The current ECLZ ends on March 1, cash desk for UTII, what is the best way to proceed at the moment?

Answers: How best no one will answer is a personal matter for everyone. It is impossible to register a cash desk with an ECLZ after February 1, 2017, therefore, either you need to set up an ECLZ before February 1, register a cash desk and work according to the old regime, or wait for the end of the ECLZ and work according to the new order.

Question #6: Does an individual entrepreneur engaged in sports and recreational activities (on the simplified tax system 6%) need to set up a cash register for 54-FZ before February 1, 2017? Turnover up to a million a year. Previously, they worked on strict reporting forms. There is currently no checkout.

Answers: The strict reporting form under the new law is equated to a cashier's check, only it is used not for goods, but for services, but it will be broken through with the help of cash registers. See question #1 below.

Question #7: An individual entrepreneur on the simplified tax system (provides only hairdressing services) until what date can the old cash registers be used?

Question #8: If we provide services to the public and issue BSO, then CCP should be applied from what date?

Answer: From what date to apply the CCP depends on the taxation system and on whether you are an organization or an individual entrepreneur. See question #1

Question #9: The organization provides hosting services. There is no direct interaction with clients. Payments via e-wallets, Yandex.Money, bank cards remotely, etc. payment systems. Previously, CCT was not used. From what date are they required to apply CCP? And are we obliged to provide a check or is a cashier's check issued by a payment system?

Answer: This question Better check with the tax office. According to the latest data, the system of such work is still being worked out.

Question #10: How will it be possible to track the data that will be transferred to the tax office?

Answer: The data that is transferred to the tax office can be tracked in the personal account on the portal of the Federal Tax Service and in the personal account of the user of the OFD service. Control goes at all stages both from the side of the user and from the side of the buyer.

Question #11: Do they have the right in the Federal Tax Service to refuse to replace the ECLZ until 02/01/17 if the replacement is not planned (the ECLZ is valid until 04/01/17)?

Answer: They don’t, until February 1, 2017, you can put the ECLZ and work according to the old order.

Question #12: In the check, it is obligatory to print the amount for each item separately, or you can the total amount pierce everything?

Answer: The check must indicate the amounts for each item.

Question #13: LLC on UTII (pharmacy) + STS income (medical services to the population). When should we switch to online checkout? From 07/01/2017 or from 07/01/2018?

Answer: see question #1,3

Question #14: I wonder about the name of the product in the check, if the range is huge and for example there are 15 positions in the check?

Answer: The nomenclature is a mandatory requisite of a check in the new order. There is no single nomenclature register yet, so how to record goods in the nomenclature database is still your task. But all checks will go to the tax office, and questions may arise there.
There are no restrictions on the length and number of positions on a cash receipt.

Question #15: Will the issuance of a paper check remain mandatory from 07/01/17?

Answer: It will remain mandatory to send an electronic check at the request of the buyer.

Question #16: What penalties will there be if we do not have time to switch to new cash registers?

Answer: To answer the question, let's turn to the law:
"2. Non-use of cash registers in established by law of the Russian Federation on the use of cash registers in cases - entails the imposition of an administrative fine on officials in the amount of one fourth to one second 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-fourths to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.”;

“3. Repeated commission of an administrative offense provided for by part 2 of this article, if the amount of settlements made without the use of cash registers amounted, including in the aggregate, to one million rubles or more, - entails disqualification in respect of officials for a period of one year to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for a period of up to ninety days.

"4. The use of cash register equipment that does not meet the established requirements, or the use of cash register equipment in violation of the procedure for registering cash register equipment established by the legislation of the Russian Federation on the use of cash register equipment, the procedure, terms and conditions for its re-registration, the procedure and conditions for its use - entails a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand rubles; for legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

Question #17: What will replace the Z-report, is it necessary to print a new report on paper? Will it be necessary to fill out certificates KM-6, KM-7, KM-3, cashier's book?

Answer: The z-report will not be replaced. The accompanying documents are supposed to be canceled, all the work of the cashier should be reduced to working with cash registers.

Question #18: If the individual entrepreneur rents the premises, but the activity is temporarily not conducted. We plan to buy a cash register by the summer, by the time the activity begins. Can I be fined for not having a cash register?

Answer: There is time before summer. If you currently do not use the cash desk and are not required by law, you should have a delay until 2018.

Question #19: If the IP combines OSNO and UTII, checks are made on one cash register. What system of taxation will be printed on the receipt. Do new cash registers have the ability to reflect money under different taxation systems?

Answer: Only one system of taxation can be indicated in one check.

Question #20: About the VAT rate in checks, if 18%, it is clear what will be written, and if without VAT, how should this be indicated in the check? VAT-0.00 or Without VAT (written in words)?

Answer: Without VAT, but you do not need to worry about this, you will not enter it manually, everything is automated.

Question #21: LLC on USN, type of activity - leasing of own property, as well as renting parking spaces on the street. Question: if physical persons and legal persons pay for these services in cash, do you need a cash desk?

Answer: see question #3.

Question #22: Is it necessary to turn on the cash register every day? There were no cash transactions during the day.

Answer: Not necessary.

Question #23: Organizations using the USN need to connect to online checkout m before July 1, 2017?

Answer: see question number 3.1.

Question #24: For the second year of using the new cash desk, do you need to pay only for the replacement of the FN or the replacement of the FN and for servicing in the OFD?

Answer: Service at OFD is also paid annually.

Question #25: How to punch an advance payment or partial payment of an invoice (wholesale)? What denominations and amounts should be sent to CCP?

Answer:

Question #26: How to reflect the payment by item, if it is a post-payment and not for the full amount of the shipment?

Answer: It is planned that these functions will be in the trading software.

Question #27: Ltd. is engaged in sales in the markets and in tents, the sale of the online store is also added. What about cash registers? Need to install? From what date?

Answer: Article 2, paragraph 2 of 290-FZ: “Organizations and individual entrepreneurs, taking into account the specifics of their activities or the characteristics of their location, can make settlements without the use of cash registers when carrying out the following activities and when providing the following services:

Trade in retail markets, fairs, exhibition complexes, as well as in other territories allotted for trade, with the exception of shops, pavilions, kiosks, tents, mobile shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods trading places(premises and motor vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products, except for trading in non-food products, which are defined in the list approved by the Government of the Russian Federation;

If your type of activity falls under this article, then it will be possible not to apply CCP in the markets.

On the issue of the online store, see question No. 3.1

Question #28: IP combines the simplified tax system and UTII. Is it possible not to apply KKM for retail UTII until 07/01/2018?

Answer: Yes, see question #1

Question #29: What does the new drive look like? Is there a specific manufacturer? Where to get this drive and how to put it in the old cash register? Or what it looks like new cash desk with storage?

Answer: See how it looks in the picture. Details can be found on the Internet, everything about the fiscal drive can be found in the FN register on the website of the federal tax service, the manufacturer is also written there.
You can buy both from the manufacturer and from distributors. CJSC Kaluga Astral officially distributes FN-1 through its partner network throughout the country. Install the fiscal drive in the same way as the ECLZ, since outwardly these devices are almost the same. Externally, a cash register with a FN does not differ in any way from a cash register without it, since it is connected inside the case.

Question #30: IP on the USN provides services for the repair of PVC windows, we work on BSO while CCP is not needed, but if we start selling blinds along the way, should CCP be used if there is no office?

Answer: see question #1,3

Question #31: An individual entrepreneur on the simplified tax system (manicure services for individuals) is now using the old cash registers with ECLZ, do we have the right not to use online cash desks from 07/01/17, but switch to BSO until 07/01/18?

Answer: If at the moment, according to the law, by type of activity and the taxation system, you are allowed not to use the cash desk, then it is better to deregister it before February 1, then until 2018 you will not be required to use cash registers. If it is registered before February 1, it will have to be applied according to a new procedure.

Question #32: Internet site, payment through the payment system on the site with a card (entering information from the card on the site) we receive the amount for the whole day in 1-3 days to our current account. There was never a cash register, do we get there? And the second method of payment is in cash upon receipt of the courier service. Couriers in the contract are required to accept money for our orders using CCP. Do we, as sellers directly, need something? For example, on the site to write that the check will be from the courier service? cash registers It never happened.

Answer: The check must be issued at the time of settlement. If they pay through a payment system, an electronic check should be sent at the request of the client, it is mandatory to the tax office. If the settlement with the courier upon receipt, then the courier knocks out the check at the time of acceptance of the funds. See also question #1,3

Question #33: We sell goods, works (services) to the population and legal entities. persons, will there be a difference in checks?

Answer: When calculating between settlement accounts of legal entities. Persons CCP is not used, only for settlements with individuals. persons

Question #34: Is it possible to upgrade the old one, or will I have to buy a new cash register equipment (CCT)?

Answer: On the website of the Federal Tax Service (nalog.ru) you can find a register of cash registers, any of the models in the register can be upgraded. If the model is not in the registry, you will have to buy a new one.

Question #35: How much does a new CCT cost?

Answer: The question cannot be answered unequivocally, different models of different manufacturers and cost differently. The simplest models cost about 17 tr., there are also more complex ones: with their own screen, alphabetic keyboard and built-in cash register software- these are much more expensive. Models of cash registers.

Question #36: Will those who purchase a new CCP receive a tax deduction?

Answer: On October 24, 2016, at a government meeting, a draft law on tax deductions for organizations moving to a new procedure for the use of cash registers was considered and approved.

The bill proposes to introduce tax deductions in the amount of 18,000 rubles per unit of cash register equipment in terms of expenses incurred in connection with the acquisition of cash register equipment that ensures the transfer of fiscal data to the tax authorities by individual entrepreneurs using special tax regimes whose activities have not previously been required the use of such technology.

Question #37: Do I need to contact the technical service center (TSC) to register a new type of cash register? Who will serve online cash registers?

Answer: Under the new law, the contract with the CTO becomes optional.

Question #38: Will ECLZ and fiscal memory be used in the new cash desks?

Answer: EKLZ will not be applied; according to the new procedure, it is being replaced by a fiscal accumulator (FN). This is a small device that looks something like an EKLZ, it contains a cryptographic system and is connected under the case of cash registers. Its purpose is to accumulate, encrypt and send checks to the server of the fiscal data operator (OFD).

Question #38: Will I have to change the fiscal accumulator (FN) and how often?

Answer: FN will have to be applied, according to the law, the validity period of a fiscal sign in FN can be 13 and 36 months (the latter for the service sector, UTII and PSN payers, vending machines). At the end of the validity period, the FN will need to be replaced.

Question #39: Why is it impossible to set up data transfer to OFD immediately from the cash register, bypassing the fiscal registrar?

Answer: By law, all entrepreneurs who make settlements with the population in cash or bank cards are required to use CCP.

Question #40: Is maintenance of the old-style cash registers still mandatory?

Answer: From February 1, 2017, it will be impossible to register a cash desk under the old procedure. Those cash desks that were registered before this date will be served either until the expiration of the ECLZ or until July 1, 2017. From now on, only new CCPs will be applied.

Question #41: Where can I find an approved register of fiscal data operators (FDO), which one can I connect to?

Answer: The register of OFD can be found on the official website of the Federal Tax Service (nalog.ru) in the section "New procedure for the use of cash registers", like all other registers that appeared after the signing of the amendment to 54-FZ. The right to choose which OFD to connect to remains with the CCP user.

Question #42: Will the cost of OFD services be fixed, or will each operator set it on its own?

Answer: Each OFD can set its own price for services. We offer OFD service for one copy of CCP for 3000r/year.

Question #43: Do you need a new CEP (qualified electronic signature) if I already have a QEP for EGAIS and reporting?

Answer: CEP is needed only for registering a cash register in the personal account of the Federal Tax Service. CEP certificate, which is used for delivery electronic reporting, suitable for this purpose. The signature for EGAIS is not suitable.

Question #44: We have constant internet outages in our city. Who will be responsible if KKM does not transfer data to the tax office due to poor communication quality?

Answer: The law states that the FN can work for 30 days without receiving confirmation from the OFD. This means that even if you have a connection once a month, all checks will be transferred and confirmations from the OFD will be received and you will not violate the terms of the law. If there is no connection at the checkout, FN accumulates documents marked “Untransmitted”, when the connection is restored, all these documents will be transferred automatically.

If you have not restored the connection within 30 days from the moment of the first non-receipt of confirmation, the FN is blocked, the CCP will not work further. All responsibility for the restoration of communication lies with the user of the CCP.

Question #45: In which settlements Does the law allow you to work without connecting cash registers to the Internet?

Question #46: How can I find out that the cash desk has transferred the check to the tax office?

Answer: Rather, on the contrary, you can find out what has not been transmitted. To do this, you need to remove a report on the status of settlements at the checkout, it will indicate the number of untransmitted documents. This information is also displayed in the shift closing report.

Question #47: Will an electronic check completely replace a paper one?

Answer: Not at the moment. Until 2018, an electronic check is sent to the buyer only at his request. A paper check is required.

Question #48: Will the procedure for the return of paid goods or refunds for services change?

Answer: It will not change, but all data will be recorded in the FN and on the OFD server and transferred to the FTS.

Question #49: The cash desk is registered only for issuing money, does it need to be registered according to the new format?

Answer: In any type of activity, when mutual settlements with the population are carried out in cash or bank card, it is necessary to use CCP in a new order.

Question #50: We have a large range (long), is it possible to reduce it in the check? If so, how?

Answer: Planned in the future single register nomenclature. As long as there is no regulation, there is no regulation either. But the nomenclature of the type "product1" is definitely a violation. The reduction is still acceptable.

Question #51: The law states that the old device must be disposed of, what is meant by disposal?

Answer: The law states that it is necessary to use a cash register that meets the requirements of the new order. To do this, you must either modify the old CCP, if possible, or purchase a new one. I did not see anything in the law about mandatory disposal. Ask for a link to the law. Rather, it meant that if it is impossible to finalize the CCP before being used in a new order, it is already an absolutely useless item and there will no longer be a chance to use it, it remains only to dispose of it. If the law does not specify the disposal regulations, then you can do whatever you want with it.

Question #52: And an individual entrepreneur who rents out his premises is exempted from the use of CCP at all?

Answer: For any type of activity in which mutual settlements with the population are carried out in cash or by a bank card, it is necessary to apply CCP according to the new procedure. All options for non-use can be found in 290-FZ in Article 2 "Peculiarities of the use of cash registers."

Question #53: If we have branches, how much CEP do we need?

Answer: A CEP certificate is required to enter Personal Area and registration of equipment. The CEP certificate is issued to the organization. If the branch is a separate organization (different TIN), a second certificate is needed. If it means separate subdivision(same TIN, different checkpoint), then a second certificate is not needed.

Question #54: IP works on the simplified tax system retail trade in goods and on UTII household services from July 1, 2017 must apply the new procedure for the use of cash registers, are the books of the cashier-operator obliged to continue to keep? The IP does not keep a cash book, and then it may not keep it either?

Answer: Keeping all books of the cashier is abolished (remains at the request of the organization).

Question #55: And if the individual entrepreneur is a UTII payer for retail beer and cigarettes? Is the deadline for installing KKM anyway from 02/01/2017?

Answer: Here it is necessary to take into account 171-FZ, beer and other alcoholic and excisable goods will have to be sold with cash registers in a new order from March 31, 2017. According to 290-FZ, cash registers can not be used on UTII until 2018. This is a conflict of laws. Since the conditions of one law do not cancel the conditions of the second, for the sale of beer, you will have to set up a CCP before March 31, 2017.

Question #56: LLC on USNO and applies BSO. His actions from 01.02.2017. in relation to 54-FZ.

Answer: The federal law provides for the expansion of details for strict reporting forms, as well as their formation by cash registers in accordance with Article 1.1 of Federal Law No. 54-FZ “On the use of cash registers in cash settlements and (or) settlements using electronic means of payment” . At the moment, the site regulation.gov.ru posted a draft order of the Federal Tax Service of Russia “On Approval of Fiscal Document Formats”, which named the list necessary details for forms of strict reporting. Such changes will be mandatory from July 1, 2018. At the same time, a number of services are exempted from mandatory application cash register equipment.

Question #57: Tax deduction by a kkt in the amount of 18,000, is it to underestimate the tax on the simplified tax system and on UTII, or to reduce the tax base by 18,000?

There were no such details, the wording in the bill is "tax deduction".

The organization on the simplified tax system provides income-expenses hotel services and services Catering(cafe Restaurant). What to do if the cash register equipment (CCP) breaks down, how can we accept money? Is it possible to use in this case strict reporting forms (BSO), printed in a typographical way? From what period do you need to use online cash desks for our activities and how to calculate CCP malfunctions?

According to paragraph 1 of article 1.2. Federal Law No. 54-FZ of May 22, 2003 “On the use of cash registers in cash settlements and (or) payments using payment cards”, all organizations and individual entrepreneurs, when they make settlements in the territory of the Russian Federation, are obliged to without fail use cash registers.

In the event of a breakdown of the CCP, you must contact the technical service center with which you have concluded an agreement on the technical support of cash registers. If it is impossible to eliminate the breakdown on the spot, then the CCP is transferred for repair to the employees of the technical service center. In this case, the technical service center must provide you with a cash register from its reserve (clause 11.2 of the Regulation on the procedure for the sale, maintenance and repair of cash registers in Russian Federation, approved by decision of the State Interdepartmental Expert Commission on Cash Registers dated March 6, 1995 (Minutes No. 2/18-95)).

Thus, the failure of the CCP is not a reason for the use of BSO. Strictly speaking, until a broken CCP is repaired or a backup CCP is received from the technical service center, you should not make cash payments.

In general, the use of online cash registers is mandatory from 07/01/2017.

Organizations providing services to the public have the right, subject to the issuance of BSO, not to apply CCP until 07/01/2018.

Note that the responsibility for non-use of the CCP is enshrined in Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation.

In particular, a fine is imposed for violation:

• for officials and individual entrepreneurs (note to article 2.4 of the Code of Administrative Offenses of the Russian Federation) - from ¼ to ½ of the amount of the calculation carried out without a cash register, but not less than 10,000 rubles;
• for legal entities - from ¾ to one 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.

For information in which 1C programs integration with online cash registers will be supported, see the section "CRE" in the "Monitoring of legislative changes".

We invite you to 1C: Lecture Hall on January 26, 2017 for the lecture "New online cash registers - regulatory legal regulation and support in “1C:Enterprise 8” with the participation of representatives of the Federal Tax Service of Russia and 1C experts. Learn more and register

In the field of goods and services, the necessary equipment is cash registers. Like any technique, a cash register can become unusable or break. Since KKM is an accounting technique, even minor repairs must be carried out taking into account compliance with all requirements.

Repair of cash registers should be carried out only in technical service centers (TSC). Other organizations that do not have a certificate, whose specialists have not undergone appropriate training, do not have the right to engage in this type of work. TsTO has all the necessary base, including technical and repair documentation, spare parts, agreements with KKM suppliers (accreditation). In this case, repair is considered to be all actions related to the opening of the seal and penetration into the cash register. Repairs of any degree of complexity are carried out exclusively upon signing a maintenance contract between the CTO and the owner of the KKM.
The legislation strictly regulates the process of repairing cash registers. It takes from 36 hours (provided that the customer and the central heating center are in the city) to 48 hours (in rural areas). Since the integrity of the seal on the casing is broken during the repair, before and after it, it is necessary to fill out a lot of documents that indicate not only the reason for the repair and repair actions, but also the meter readings at the beginning and end of the operation.
If the culprit of the breakdown of cash registers is not the owner of the device or service staff, for a broken device, a warranty repair is provided, which is possible until the expiration of the warranty contract. This type of repair is free of charge. Whether the case is guaranteed is determined by the TsTO.
The owner of the cash machine pays for other types of repairs on his own.
Minor repairs include only lubrication and adjustment of parts, without replacement. Upon completion of the work, an act is drawn up on the performed services of the central heating service and the necessary tax office the documents.

Medium repair involves the replacement of all spare parts, except for blocks and assemblies. Upon completion, the CTO employee fills out an act, documents for the tax office. And also, an invoice is drawn up for the transfer of replaced elements and parts of KKM.

Replacing blocks or solid units of CCP is a major overhaul. This is the most expensive type of repair. This type of repair is also issued as a medium repair.

You cash register broke?

Contact our CTO and we will fix the problem!
Cash registers, in general, stop working if they are not used properly. Each model of the cash register has its own operating conditions specified in the technical documentation.
The cash register will be considered broken if:
— receipt not printed at checkout,
— company details not included,
— checkout does not turn on,
— when entering data on the cash register, the information is not saved,
— checkout keypad not working,
—receipts are not printed completely.
If the IFTS seal is damaged on the cash register, the device can also be considered invalid.
By the way, the equipment will be considered technically faulty, even if the production marking on the device is missing, or the seal of the tax service is damaged.

Causes of the breakdown of the cash register:
Wear of internal parts and parts.
External damage to equipment.
Breakdown of fiscal memory.
Cash register printer overheating.
Bad battery.
Wrong actions of the cashier-operator.
Preventive maintenance of the equipment has not been carried out.
Software error.

In the event that the cash register was broken for the purpose of concealing and avoiding tax payments(the memory was erased from the device and the data cannot be restored), the perpetrators are brought to administrative responsibility and are required to pay a fine.

What to do if the checkout is broken?
At the moment, almost all modern cash equipment is equipped with a troubleshooting system.
Having launched the system, the cashier-operator will find out:
Is the keyboard connected correctly
Good indicators
Is the block of control information valid?
Are the program data entered correctly?
Is the system correct

If the verification system is not installed on your cash register equipment, do the following:
1. When the display shows that a command is being processed, do not turn off the machine. Wait until the equipment completes the operation itself.
2. If KKM is disconnected, try to connect again.
3. The rescue key "C" can cancel the action of an unnecessary operation, and also remove the error code displayed on the screen.
4. The equipment can be blocked if you tried to enter the mode intended only for the tax inspector, or the mechanic of the TsTO. To unlock the KKM, you must select the correct mode and password.
5. The data on the check is not printed if the thermal paper is not suitable. Paper should be selected according to technical parameters.
6. When the printer breaks, it is better to contact the repair service.
7. If the device does not turn on, also call the CTO.
8. When equipment gets dirty, you should not clean it yourself. Be sure to consult by phone with a KKM repair specialist. He will have to inspect the apparatus and decide how to clean it.
9. Check the machine's network connection.
10. If any parts of the equipment that interact with the cash register do not work (for example, a keyboard, an additional display), then check the connection connectors, adapters, wires.

What should the cashier do if cash register not working:
1. The cashier-operator, first of all, must inform his boss that the equipment has broken down or some kind of error has appeared. If it was not possible to correct the error on your own, then you should contact the technical service center. The specialist must inspect the KKM and inform you about the cause of the breakdown and the method of elimination.
2. The following actions are appeals to the tax office in which the device was registered. Note that you should definitely apply in the event that it was not possible to repair the equipment without removing the seals. The entrepreneur must collect a package of documents. It will include:
3. A statement that the KKM was sent for repair. You should indicate in it the data of the registration card, the meter reading at the beginning of the day when the equipment broke down.
4. Conclusion of the CTO specialist. Be sure to provide it to confirm the reason for removing the tax seal, as well as to set the date from the start and end of the repair.
5. After your application and paper from the service center, the tax office must give permission or refusal to remove the seal. Of course, without the participation of the head trade organization a CTO specialist can do it himself. He can write an application to the tax office and ask for the necessary permission. This must be done within 3 days of the occurrence of the fault.
6. You may have to pay for the mechanic. This is the case if the equipment broke down through your fault. If the reason is different and the repair is carried out under a warranty card (it is usually valid for no more than 18 months), then the manufacturer will pay for it. The central heating specialist himself negotiates with the equipment supplier.
7. Within 15 working days after the issuance of the permit, the cash register equipment must be returned to normal condition.

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Questions about working with CCA (cash registers). 1 - what laws regulate work with cash registers. 2 - What is the responsibility for incomplete posting of funds (300 rubles). 3 - what is the procedure for working if KKM is under repair. 4 - what is the responsibility for not issuing a soft check if the KKM is under repair.

Answer

1. The order of operation of CCP is established model rules, approved letter of the Ministry of Finance of Russia dated 30.08.1993. No. 104. This document is applied insofar as it does not contradict the Law of May 22, 2003 No. 54-FZ.

2. A small amount of non-receipt of the amount (300 rubles) can be considered a minor violation. In accordance with Art. 2.9 of the Code of Administrative Offenses, in case of insignificance of the committed administrative offense, the judge, body, official authorized to decide the case of an administrative offense may release the person who committed the administrative offense from administrative responsibility and confine himself to an oral remark. The courts consider non-receipt of cash up to 1000 rubles as a minor violation. (Resolution of the FAS VVO dated November 18, 2009 No. A82-8103 / 2009; FAS DVO dated October 09, 2009 No. F03-5330 / 2009; FAS UO dated June 4, 2009 No. F09-3840 / 09-C1).

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3. If the cash register is being repaired, the company cannot sell goods or provide services for cash. By itself, the fact of CCP failure does not relieve the organization from the obligation to use CCP. The Law of May 22, 2003 No. 54-FZ does not provide for this. You cannot approve a strict reporting form that would allow you to work without a CCP. In this case, you can use a backup cash register, if available.

4. For non-issuance of a cash receipt, if the cash register is under repair, the following may be fined:

Organization - the amount of the fine is from 30,000 to 40,000 rubles;

Officials (head) - the amount of the fine is from 3,000 to 4,000 rubles;

Citizens (sellers, cashiers) - the amount of the fine is from 1500 to 2000 rubles.

1.How to operate the cash register

Failure to issue a cash receipt qualifies as non-use of cash registers and may serve as a basis for bringing to administrative responsibility under the Code of Administrative Offenses of the Russian Federation ().

Failure to issue a cashier's check may result in a fine:
- organization - the amount of the fine is from 30,000 rubles. up to 40,000 rubles;
- (the head of the organization, his deputy) - the amount of the fine is from 3,000 to 4,000 rubles;
- citizens (sellers, cashiers-operators) - the amount of the fine is from 1500 rubles. up to 2000 rub.

Entrepreneurs can only be held liable in. Salespeople and cashiers officials do not apply. This follows from the definition of the category "officials", which is given in the Code of Administrative Offenses of the Russian Federation.

It is not excluded the simultaneous bringing to administrative responsibility of both the organization and its head. The legitimacy of this position is confirmed and arbitration practice(See, for example, FAS resolutions,).

The organization can also be fined if the cash receipt is broken after the goods with change have been transferred to the buyer (see, for example,).

Violation of the legislation in the field of CCP is not lasting, therefore, it is possible to bring the organization (its officials) to administrative responsibility only within two months from the date of the offense (

Situation: what to do if the CCP breaks down during the working day

If the cash register is out of order, work on it must be stopped. In this case, the cashier-operator is obliged:
- turn off the cash register;
- call the head (his deputy, head of the section);
- Determine the nature of the problem.

If it is impossible to use the cash register in the future, the cashier-operator in the presence of the head of the organization (his deputy, head of the section) must. This is done in the same way as at the end of the work shift, but an entry is made in the journal of the cashier-operator about the reasons for the end of work, indicating the time of the breakdown. In this case, it is immediately necessary to report a breakdown to the CTO.

If the cash register is out of order at the time of settlement with the buyer, when some of the goods have already been carried out through the cash register, you need to cancel the check at.

If the organization (entrepreneur) has a backup cash register, it can be used until the troubleshooting of the failed cash register is eliminated. Putting the reserve cash register into operation.

2. What responsibility is provided for the incomplete reflection of monetary transactions in the cash book

If cash transactions are not reflected in the cash book on time or in full, tax inspectors have the right to fine the organization.

The fact is that all the money received at the cash desk must be credited. Anyone who does not do this violates cash discipline. At the same time, to capitalize money means to reflect them in the cash book. And exactly in the amount that is confirmed by cash documents. This procedure was established by the instructions of the Bank of Russia dated March 11, 2014 No. 3210-U, and the fact that its violation is punishable is directly stated in the Code of Administrative Offenses of the Russian Federation.

When tax inspectors check whether all cash has been credited, they check the information in the cash book with primary documents - Z-reports, PKO, RKO, etc. If a discrepancy is found, the organization will be fined. This right of inspectors is also confirmed by the courts (see, for example, the decisions of the FAS,).

Records of money received in the cash book that have not been entered in a timely manner are also recognized as a violation. That is, when the entries in the cash book were not made on the day when the cash arrived at the cash desk (see, for example, the decisions of the Federal Antimonopoly Service, North Caucasian District,).

Control whether the cash book is kept correctly Chief Accountant. But what if he is ill or on vacation? Then the leader is responsible for this work. If they treat their duties negligently, they will also be punished for violating the procedure for maintaining a cash book under the Code of Administrative Offenses of the Russian Federation.

Here are the penalties for offenders:

• from 40,000 to 50,000 rubles. - for organizations;
• from 4000 to 5000 rubles. - for officials. That is, for entrepreneurs, the chief accountant, the head (when he replaces the absent chief accountant).

By the way, cashiers do not belong to officials. And despite the fact that they are financially responsible persons, there is no administrative fine for them. This conclusion is confirmed by the decision of the Plenum of the Supreme Court of the Russian Federation of October 24, 2006 No. 18. Therefore, it is so important to control the work of cashiers. After all, because of their mistakes, both the chief accountant and the organization will be punished.

We give references. Northwest

How to protect a company from fines when a cash register breaks down

Maxim Fomin, UNP expert

“Our company applies the usual taxation system. Recently, our cash machine broke down, and we gave out sales receipts to customers for a couple of days. Because of this, we were fined under article 14.5 of the Code of Administrative Offenses of the Russian Federation as for not using the CCP. To what extent is this legal?

From a letter from the chief accountant Elena Khorkina, Sosnovy Bor

Elena, the inspectors are right. The breakdown of the cash register does not relieve the company of the obligation to issue a cash receipt to the buyer when selling goods for cash. However, the period for bringing to responsibility is limited to two months from the date of its commission, therefore, if this period has expired, it is possible that you will be able to avoid a fine in court (clause 1, article 4.5 of the Code of Administrative Offenses).

Often, during a breakdown, some technical service centers offer customers to rent CCP for the duration of the repair. However, fines can be avoided only if the cash desk is registered with the inspection for the company itself. And for this, you will need to conclude an agreement for the maintenance of this cash register with the TsTO and submit an application to the inspection for registering a cash register for your company. Since the CCP is being re-registered for a new owner, the inspectors will also require that the ECLZ be replaced. This means that you will not be able to immediately start working on a rented cash machine.

In order not to find yourself in a similar situation in the future, you can purchase another cash desk in advance. Or transfer during this period the products for sale to a commission agent who has a cash register.