What is the essence of the law on online cash registers?

In accordance with the new edition of 54-FZ "On the use of cash registers", starting from 07/01/2017, all trade and service enterprises when making payments on the Internet must use an online cash desk to ensure the transfer of information about settlements to the Federal Tax Service online.

As is known, it is cash receipt- this is proof of a purchase, in other words, a public contract of sale, confirmation of the receipt by the seller of funds from the buyer. According to the requirements of the current legislation of the Russian Federation, all individual entrepreneurs and organizations that work in the service and sales sector must have cash registers (hereinafter referred to as CCP).

CCPs allow the tax authorities to control the revenue of taxpayers, starting from the data stored in the fiscal memory of the CCP, in order to correctly calculate the amounts for payments to the budget. In 2016, amendments to Federal Law 54 (hereinafter referred to as 54-FZ) were officially adopted. They prescribe from 2017 to significantly tighten the rules for issuing checks and transform the very procedure for mutual settlements.

Amendments to 54- FZ: as all started?

Draft proposed changes to current law on cash registers first appeared on March 29, 2013, initiated by the Ministry of Finance of the Russian Federation. Explanatory note makes it clear that the main goals are:

• Implementation automated system designed to control the income of taxpayers-entrepreneurs.
• Steps towards consumer protection, as an electronic duplicate of the receipt will be sent to customers by e-mail.

The law was criticized at the development stages. It was not liked by many legal scholars and lawyers, but in the end it took the form it has today through amendments in the framework of public hearings.

In order to confirm the effectiveness of the law, it was tested in several regions as part of an experiment using the new CCP. For six months, from August 1, 2014 to February 1, 2015, persons who wished to participate in testing innovations worked according to the scheme proposed by law.

The results showed that such changes are positive, and after a number of minor improvements, taking into account the received practical experience, the project was redirected to the Duma.

The final version of the law was adopted on 07/15/2016, 2 years are allotted for the transition period. During this time, all organizations and trade enterprises must buy (rent) new CCP or upgrade existing KKM, so that they correspond to the accepted innovations.

Specificity order applications with 2017 of the year

What are the benefits of the amendments? The fact that they make the process as detailed as possible. If earlier the purchase was recorded through a control tape with duplication of all the amounts “punched” by the cashier and the cash receipt itself, now everything is much simpler and more convenient. Modern cash registers have a built-in memory, coupled with a connection to a computer (Internet), so all the amounts that go to the cash desk will be guaranteed to be recorded and stored directly in the device itself, as well as in the cash book filled in by the cashier.

If earlier representatives of the tax authorities, as part of inspections, were engaged in comparing data from the cash book and from the fiscal memory, then new order changed the scheme, as 2 more “players” were trying to get into it:

• Fiscal data operator (hereinafter referred to as OFD)

Among other important features, it is worth noting the mandatory connection of all cash desks to the Internet, while fiscal memory finds a replacement in the "face" of the fiscal drive. Such a more technologically advanced device can encrypt all received information and transmit it to the OFD. To understand how this works, let's imagine a situation where an ordinary customer comes to grocery store, chose the goods that he wants to purchase and went to the checkout. How will events develop?

The important point is that the buyer gives details for sending an electronic check before it is broken. The operation is carried out very quickly, almost in a split second.

What will the new cash receipt look like?

The adopted law clearly defines that the check is now also different from the previous one. For example, he will have a QR code for identification on the website of the Tax and OFD. In addition, the following information must be present on the check:

• Date and time the check was made
• Name of the cashier
• Change receipt number
• Name, TIN, address of the organization,
• Type of operation (arrival / return),
• The name of the product or service,
• VAT rate for each item sold,
• Unit price, quantity and cost,
• The amount of VAT at each rate,
• contributed funds,
• Cash or non-cash payment,
• Fiscal check number,
• KKT and FN number,
• The name of the OFD that carries out the data transfer,
• OFD site for checking the check by the buyer.

That is, the protection of consumer rights here is expressed in the fact that even if a paper receipt is lost, it is always possible to easily prove the very fact of making a purchase, ordering a service through a duplicate. As for the main task of control cash flows, then this will help in getting out of the shadow of a number of segments.

What about online trading? It will also necessarily be accompanied by the issuance of checks to the buyer, and all financial transactions will become as transparent as possible, because information is immediately sent to the IFTS through the OFD.

OFD: important aspects of

It is safe to say that OFD is a qualitatively new object in the financial world, which has become an intermediate link between 3 objects:

• tax authority;
• the seller;
• Consumer.

It is noteworthy that almost any organization can become an operator. To do this, it is enough to obtain the appropriate permission from the Federal Tax Service to process all data from online cash registers connected to the information and electronic database.

Of course, the activities of such a plan are necessarily carried out legal entities with the corresponding technical equipment to perform online high-quality processing of each check punched through the CCP machine. Finally, it should be ensured that the data is protected by cryptographic methods and cannot be intercepted by third parties on the way to the OFD server.

Who and when must go on the « smart» cash desks?

Changes in legislation are directly related to:

• new procedures and guidelines for the provision of services and sales of goods using cash registers,
• with additional and very tangible costs.

It is logical that the transition should be phased to minimize losses on the part of entrepreneurs. Starting from the immediate moment the amendments came into force, the sellers were assigned the right to start work related to equipping their cash desks with new equipment. At the same time, old cash registers were deregistered without any obstacles, and new ones were registered again.

The transition period ended in February 2017, and from that moment on, the IFTS began to register and register only a new cash register, which can guarantee the transfer of fiscal data online!

It must be admitted that among the advantages of all these metamorphoses there is one, the most noticeable. To register a cash register, you do not need to personally visit the tax office. It is quite possible to get by with visiting the site and performing a number of simple manipulations if you have an EDS. Moreover, contracts for central heating services have sunk into oblivion.

Until July 1, 2017, entrepreneurs can still use the old cash registers, but as soon as “hour X” arrives, everyone outlets and online stores must have online cash desks, and only they can be used in the framework of cooperation with the population. Are there any exceptions? Yes, and they relate to remote areas in the Russian Federation, where there are a number of difficulties with the World Wide Web, and their list is set separately. Also, all innovations will begin to apply to the following categories of entrepreneurs only from July 1, 2018 (!) Years:

• Who pays the cost of a fixed patent.
• For those who provide services that require the issuance of forms strict accountability.
• When trade is carried out through vending machines (vending area).
• Entrepreneurs working on the UTII taxation system.

In order to determine whether you need an online cash desk on the tax website, you can pass a special test called "DO I NEED A CASH CASH?". You only need to answer a couple of questions and the system will give you the correct answer.

There is whether faces, liberated from fulfillment data requirements?

The legislator has officially defined a list of those persons who may not worry about what was described above. They do not need to buy new equipment and equip it properly to connect to the Internet. This included:

• Household service establishments (for example, shoe repair shops, key manufacturing companies, etc.).
• Producers and distributors of goods related to folk crafts.
• Traders of newspapers, ice cream, soft drinks on tap, fruits/vegetables seasonally, working as part of fairs, exhibitions.
• Pharmacies opened at medical institutions.
• Firms operating in remote and regions where there are problems with access.

Violation prescriptions law: what punishment wait?

A logical question arises, is there any responsibility for violations of the law? Article 14.5 of the Code of Administrative Offenses of the Russian Federation (hereinafter all articles will be from this source) clearly spells out all the options for liability, that is, yes, it exists. At the same time, the article was expanded not only regarding sellers, but also about OFD. Taking into account paragraph 4 of Art. 14.5, if a CCP that does not work properly is used, the registration procedure or the terms of re-registration / other conditions are violated, then the violator can “count” on:

• A warning
• Fine - 1,500-3,000 rubles (for officials), 5,000-10,000 rubles (for legal entities).

Clause 6 of the same article also spells out an administrative penalty in the absence of sending an electronic duplicate of the check to the buyer:

• A warning
• Fine - 2,000 rubles ( official), 10,000 rubles (legal)

Here it is necessary to note the special responsibility for the operator:

• if the data was not transferred after receipt from the CCP;
• if knowingly false information was provided;
• if confidentiality has not been ensured.

Yes, the fines for OFD are the largest, and they range from 20,000 to 1,500,000 rubles.

Important nuances

• Of course, the introduction of new online cash registers is natural due to scientific and technological progress, the emergence of more advanced technologies. The goals are good, as the improvement of consumer protection is pursued along with minimizing tax pressure through inspections. Each seller today is free to receive an EDS to conclude an agreement with the OFD remotely, the cash register itself is also registered online without unnecessary bureaucracy at the Tax Office through the website. Since the purchase / upgrade will cause material damage in any case, it is assumed that tax deduction in the amount of 18,000 rubles for each CCP.
• In conclusion, it should be noted that the sellers are responsible for the transfer of information, and refer to bad Internet connection will not work. That is, information about the purchase or service must be transferred within 30 days. This means that an Internet back-up channel becomes almost a necessity.
• If situations arise when the client wants to return the goods, this happens in the standard mode, the cashier simply breaks the return check, which is also sent to the Federal Tax Service.

Solutions for online stores

Option 1. Set up an online checkout

pros: At first glance, this is the simplest solution.

Minuses. However, purchase online cash register s is not a free pleasure. The cheapest cash register costs about 23-25 ​​thousand rubles. This circumstance may force online stores to look for more budget solutions.

Option 2. Accept payment through the delivery service

pros A: You don't need to buy equipment. Payments can be accepted by cash on delivery.

Minuses: Many users may be put off by the lack of payment options on the site. It is also worth noting that due to the imposed cost, the price of the goods will increase.

Option 3. Use bank transfer

pros: If the buyer transfers money to a current account, you can do without a cash desk, since such transfers are not fiscalized.

Minuses: The lack of online payment on the site is a very big minus. Not every buyer will transfer money using the Internet bank, as this is not safe. The buyer can transfer money to the scammer and not receive the goods. In this case, it is impossible to return the money. Among other things, it is illegal, jur. a person does not have the right to accept payment for a product or service on a card. Given all these facts, it becomes clear that this option will entail a significant drop in income in the online store.

Option 4. Rent a cloud-based online checkout

Pros: This is the simplest, best and most popular option, so let's dwell on this point in more detail.

Renting a cash desk costs absolutely minimal money. You do not need to deal with heavy software or hire an additional programmer. It is enough to contact a company providing such services, and the integration of the online cash register into the site is carried out by their programmers.

There are many questions here: which online cash desk to choose? How to set up the interaction of the selected online cash register and the payment system on the site?

The processing company Net Pay has developed a joint solution with ATOL Online, which will bring your online store in full compliance with 54-FZ in the most as soon as possible. This solution is designed to simplify the process of connecting an online cash register for online stores.

1. The visitor of the online store adds the product to the cart, then fills out the order page.
2. Pays for goods with a credit card.
3. After confirming the payment, Net Pay transfers payment data to the ATOL Online servers.
4. Online cash desk ATOL Online with a fiscal drive processes the received payment data, punches the check and sends the data to the OFD.
5. OFD of the online store sends the buyer an electronic copy of the cash receipt.

Scheme of interaction between ATOL Online and Net Pay

54-FZ dictates new rules of the game in the e-commerce market and you need to adapt to them. The best solution would be to rent an online cash register.

How to connect online cash register?

In order to connect the Net Pay payment system to the site with a ready-made payment at online cash desks, you just need to leave a request on the website www.net2pay.ru. Our manager will contact you and advise in detail on all stages of connection.

For Net Pay clients, a special (accelerated) connection scheme is provided:

1. You contact the manager of the Net Pay company (website: www.net2pay.ru).
2. The manager sends an application to ATOL Online for renting an online cash register.
3. An ATOL Online specialist will contact you and advise you on all stages of connection.

Cash desks of a new type

Register of online cash registers - from 2019 new cash registers

After the entry into force of the new order of application cash register equipment in 54-FZ and its additions to 290-FZ, many trade enterprises there was a need to purchase cash desks of a new sample from 2017. The main difference between such devices and conventional cash registers consists in the presence of a built-in fiscal drive that transmits information about each sale and check to the Federal Tax Service immediately after the consumer buys a product or service.

The leaders in the production of devices that meet the requirements of 54-FZ and 290-FZ are such suppliers as ATOL, DRIMKASS, EVOTOR, SHTRIH-M. Immediately after the release of new editions of the laws, each of the above manufacturers announced that they had begun developing new or improving existing models in their portfolio.

Is it necessary to change the device?

If the device that you use in your store is not subject to modifications, during which it will be brought into full compliance with the new rules for the use of cash registers in accordance with 54-FZ, then you need to stop using it within the time limits established by law and purchase new ones that will comply the requirements of the newly enacted regulations.

You can see if it is legal to use the device you have in the register of online cash registers in 2017.

Varieties and popular models

According to the register of online cash desks of cash registers, which almost all trade enterprises will have to start using in 2017, they belong to one of three types:

1. fiscal registrar;
2. Autonomous cash desk;
3. Tablet device (is a set that works from smartphones or tablets).

According to our sales statistics, the most popular new cash registers since 2017 include the following models:

• ATOL 30F; 25F (fiscal registrars);
• HATCH-ON-LINE (fiscal registrar);
• ATOL 90F (autonomous cash desk);
• ELVES MF (autonomous cash register with a built-in fiscal drive).

Also, the list of online cash desks includes a smart terminal from the EVOTOR company, which is a completely new type of trading devices and is intended for small and medium-sized trading enterprises. With compact dimensions and large number built-in functions, it allows you to quickly monitor the balance of products in the store, analyze sales, implement customer loyalty programs by accruing bonus points for purchases and providing discounts.

In addition, the EVOTOR terminal has its own database in the cloud, which includes more than one and a half million products with the name and photo. The seller can immediately download any of the products available in the database into the device and start a new nomenclature in a matter of seconds! This option allows not only to increase the efficiency of work sales staff, reduce the time required to receive goods, but also reduce the number of errors caused by human factors and errors due to manual input. Moreover, EVOTOR provides visual analytical data necessary for analysis and optimization. assortment policy point of sale.

When switching to online cash registers, an organization or individual entrepreneur should use only those cash registers, information about which is contained in the register of cash registers. We will tell you about the register of online cash desks in 2017 in our consultation.

Online cash desks: register of the Federal Tax Service

The register of cash registers is a collection of information about each manufactured copy of the CCP model (Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ).

Prior to the adoption of Federal Law No. 290-FZ of July 3, 2016, which amended the Federal Law “On the Application of Cash Registers ...” of May 22, 2003 No. 54-FZ, the latter included the concept of the State Register of cash registers. However, since July 15, 2016, both the concept of CCP and the requirements for it have changed (Article 4 of the Federal Law of May 22, 2003 No. 54-FZ). Organizations and individual entrepreneurs obliged to use cash registers (with the exception of those located in areas remote from communication networks) from 02/01/2017 can register and re-register, and from 07/01/2017 use only modern cash registers that provide the transfer of fiscal data to in electronic format in tax office. Information about such online cash registers is contained in the new registry, which replaced the State Register of Cash Registers. The new register is maintained by the Federal Tax Service (clause 1, article 3 of the Federal Law of May 22, 2003 No. 54-FZ, clause 5.5.16 of the Regulations on the Federal Tax Service, approved by Government Decree No. 506 of September 30, 2004).

The procedure for maintaining such a register is disclosed in Art. 3 of the Federal Law of May 22, 2003 No. 54-FZ.

Register of cash registers: online cash desks according to 54-FZ

The register of online cash desks on the website of the Federal Tax Service contains, in particular, the following information:

• full name of the CRE manufacturer with indication of its TIN;
• name of the CCP model and its version number;
• information on the possibility of using cash register equipment only in automatic settlement devices, only for settlements using electronic means of payment on the Internet, or only as an automated system for BSO;
• date and number of the decision to include the CCP model in the register;
• date and number of the decision to exclude the CCP model from the register.

Almost 2 years ago, most organizations and individual entrepreneurs switched to control cash registers with the function of online data transfer to the tax office. The use of old cash registers was banned, and businessmen are fined 30,000 rubles for their use. But how to understand which CCP model can be used and which cannot? For these purposes, the Federal Tax Service of Russia maintains a special state register of online cash desks.

As required by Article 3 Federal Law No. 54-FZ dated May 22, 2003"On the use of cash registers in the implementation of settlements in Russian Federation”, The Federal Tax Service of Russia maintains a register of cash registers. In addition, the tax authorities maintain separate lists of fiscal drives allowed for use for these cash registers and data transmission operators with whom it is necessary to conclude contracts to start working with "smart cash registers". All these lists are publicly available on the official website of the Federal Tax Service.

Why do you need a register of online cash registers in 2020

As stated on the official website of the Federal Tax Service of Russia, cash registers (KKM) are special electronic computers, as well as complexes and individual computer devices that allow, when making settlements with buyers, to record, store and transmit online fiscal data to tax authorities through a fiscal data operator. In addition, the cash register should provide the ability to print fiscal documents on paper, in accordance with the rules established by Law No. 54-FZ and others. regulations. From 02/01/2017, the tax service stopped registering old-style cash registers, although until 07/01/2017 businessmen had the opportunity to use CREs registered earlier.

To separate old, prohibited models from new ones that are allowed for use, the Federal Tax Service maintains an online register of cash registers. At its core, this is a collection of information about each manufactured or imported copy of a model of cash register equipment that entrepreneurs have the right to use.

This list, which the tax authorities publish on their official website in a special section and regularly supplement (the latest list can be seen below in the article), contains the following information:

• name of the model of cash register equipment;
• details printed by a sample model of cash register equipment on a cash receipt;
• name of the supplier of the cash register model and its location;
• the date of issue and the number of the positive expert opinion of the expert organization on the compliance of the model of cash registers with the requirements of the legislation of the Russian Federation on the use of cash registers and the information contained in such an opinion;
• date and number of the decision of the Federal Tax Service on the inclusion of a model of cash registers in the list of permitted cash registers.

As of May 17, 2019, the list of manufacturers of equipment permitted for use includes more than 131 companies. The list of cash registers included in the register 2020 is given in the table, which can be downloaded. The Federal Tax Service included each model in it by a separate order. Details of these documents can also be found in the table.

State register of cash registers for 2020 (as of May 17)

In order for organizations to quickly check the presence or absence of their model, without reviewing the entire register of online cash registers for 2020, the tax authorities have created a special resource where you can perform such a check online. There you can also check the possibility of using a fiscal drive, the models of which are collected in a separate list. The online register of cash registers is updated automatically as new models are added to it.

The register of CCPs subject to modernization is more voluminous and is also constantly updated with new models. Here is the current list of old cash desks that are currently allowed to be modernized:

Online cash desks: register of the Federal Tax Service of fiscal drives and data transfer operators

To use a new generation of technology, it is not enough to have a modern device itself and software. The Federal Tax Service also registers fiscal accumulators, which must permanently store information about all transactions made using cash registers. Such drives have a certain service life, depending on the model, and are collected in a separate registry. The use of equipment that is not on the permit list is the same gross violation as working without a cash register.

In addition, "smart cash registers" do not have a direct connection with the tax authorities, all the transfer of information about cash payments and punched checks is carried out through individual operators. These are specially accredited organizations with which trading companies and individual entrepreneurs are required to conclude contracts and pay for their services. Accounting for such organizations is also kept by the tax service in a separate register. As of March 2020, there are 21 data transfer operators throughout Russia with which businessmen have the right to conclude an agreement and work:

1. JSC " Energy systems and communications”;
2. OOO Taxcom;
3. Evotor OFD LLC;
4. LLC "Yarus";
5. LLC "PETER-SERVICE Special Technologies";
6. Yandex.OFD LLC;
7. LLC "Electronic Express";
8. ZAO KALUGA ASTRAL;
9. LLC "Company" Tenzor ";
10. KORUS Consulting CIS LLC;
11. JSC "Tander";
12. LLC Certification Center "InitPro";
13. OOO "GROUP ELEMENT";
14. NVision Group JSC;
15. PJSC Vympel-Communications;
16. LLC "MultiCarta";
17. OOO "Drimkas";
18. OOO Kontur NTT;
19. LLC Fiscal Data Operator Online;
20. JSC "Information Center".

The data of these companies can be seen in the table.

Register of fiscal data operators

All decisions on the issuance and cancellation of permission to process fiscal data, in accordance with Article 44 of Federal Law No. 54-FZ, are made by the Federal Tax Service of Russia.

Cashless payments

From July 1, it is necessary to beat a check for any non-cash payment from an individual. Even if he transferred money according to a bank receipt without opening an account. An exception was made for HOAs and educational organizations. They can accept non-cash payments without CCP.

Note: Non-cash payment from an organization or individual entrepreneur did not require a CCP, and does not require it.

Advance offset

Starting July 1, 2019, advance payment offset upon shipment - the new kind calculations for cash registers and a separate check is needed for it. And if an individual pays for goods in advance, then there will be two checks: the first for the advance, the second for the offset.

But what about shipment against a non-cash advance from an organization or individual entrepreneur? There is no need to beat the check on the advance itself. But there are no reservations about the offset of the advance. But the Ministry of Finance explained: the shipment of goods on account of a non-cash advance from a company or individual entrepreneur does not require a cash register.

Loans

The Federal Tax Service explained that such a loan is a deferral or installment payment. That is, when goods are shipped to an individual on credit, the seller must issue a separate check. And then - for each payment for goods.

If the buyer is a company or individual entrepreneur, strictly according to the law, it is also necessary to knock out a check for the shipment of goods on credit.

Note : Ordinary cash loans can be issued and returned without a CCP. You don't need checks for interest.

Offsetting

Examples: netting, compensation, exchange.

Let's say the company "Gasprom" LLC shipped goods to the company "Resneft" LLC. And Resneft provided Gasprom Services.

On the day of set-off, both companies must strike a check. "Gasprom" - for the counter provision for goods. And "Resneft" - for the counter provision for services. The exemption for non-cash payments between firms and individual entrepreneurs does not apply here.

BSO

From July 1, it is not possible to issue printed BSOs for payment in cash or by card through a POS-terminal - a cash register receipt is required.

If you still want to give your customers pretty forms, such as tickets to go somewhere, you can give them along with the receipt. But not instead!

LIST of cash registers for use in accepting PAYMENTS OF INDIVIDUALS. State Register of CCP 2020

You can register a regular cash desk until February 1, 2017. You have the right to use it until July 1, 2017. After the organization is required to buy new cash registers or upgrade old ones. We learned from the manufacturers of cash registers that they are working on modernization. On average, it will cost 10,000 rubles. The refinement is enough for the company to use the cash register in 2017. But if the device is morally obsolete, then it is more profitable to buy a new one.

The list of the first 20 online models is already there, the Federal Tax Service will replenish it. The table is below.

VIDEO How small businesses can start using online cash registers

Watch the video on youtube.com

The webinar is organized by SKB Kontur. Below is a video of this event. The following questions were discussed during the webinar:

• What business categories are connected to online cash registers in 2018?
• What are the requirements for CCT? How to upgrade receipt printers?
• What are the penalties and sanctions for violations?
• Which fiscal drive is right for your type of business?
• How to issue checks and forms of strict accountability?
• How to reduce the tax on the value of the cash register?

Models of online cash desks included in the registry

to the menu

From what period to apply online CCP

Note :
1. Individual entrepreneurs on a patent, organizations on UTII, until July 1, 2018, have the right to work without a cash register, subject to the issuance of a payment document (sales receipt, receipt, etc.) at the request of the buyer (clause 7, article 7 of the Law of July 3 2016 No. 290-FZ).
2. When providing services to the public, individual entrepreneurs and organizations until July 1, 2018 have the right to work without cash registers, subject to the issuance of printing BSOs (clause 8, article 7 of the Law of July 3, 2016 No. 290-FZ).

From February 1, 2017, the Federal Tax Service registers only online cash desks

After January 31, 2017, the tax authorities register only online cash registers - those cash registers that have a fiscal drive and are able to transmit data on punched checks to the Federal Tax Service via the Internet. Other prerequisite to register a CCP, there will be an agreement with a fiscal data operator (OFD), through which information will be transferred to the tax office.

From July 1, 2017, all organizations and individual entrepreneurs who are required to use cash registers will have to switch to online cash registers. This means that it will be impossible to use equipment that is unable to transmit information about punched checks online, and it will be impossible to work without an agreement with OFD.

The right not to apply online CCP

If the seller operates in a remote area from communication networks, the ban on registration of CCPs that do not provide data transmission via the Internet does not apply to him. True, for this the area must be included in a special regional register.

Now, if the cash register is installed in a settlement recognized by the regional authorities as remote and hard to reach, it is not necessary to conclude an agreement with the operator of fiscal data and connect the cash desk to the Internet.

The criteria for remote areas are established by Order of the Ministry of Communications dated December 5, 2016 No. 616. In particular, the population of such a settlement should not exceed 10,000 people.

To date, in a number of subjects of the Russian Federation, lists of areas remote from communication networks have already been determined. The following acts have been adopted:
- Amur Region (Decree No. 38 dated January 27, 2017);
- Astrakhan Region (Resolution No. 31-P dated February 8, 2017);
- Bryansk region (order No. 32 dated January 31, 2017);
– Trans-Baikal Territory (Decree No. 19 dated January 31, 2017);
- Kirov region (Decree No. 43/52 dated January 31, 2017);
- Kurgan region (Decree No. 20 dated January 31, 2017);
– Lipetsk Region (Decree No. 35 dated January 31, 2017);
– Perm Territory (Decree No. 43-p dated February 9, 2017);
– Penza Region (Resolution No. 43-pP dated February 1, 2017;
- Rostov region (Decree No. 50 dated February 2, 2017);
- The Republic of Bashkortostan (Decree No. 1406-r dated 07.12.16);
– Republic of Komi (Decree No. 27 dated January 23, 2017);
– Tomsk Region (Decree No. 26a dated January 30, 2017);
- Chuvash Republic (Decree No. 28 dated February 3, 2017);
– Chukchi autonomous region(Resolution No. 5 dated 11.01.17);
- Yaroslavl region (Decree No. 59-p dated February 1, 2017).

Important! If your locality is not on the local list or there is no such list in your region at all (and this means that there are no localities exempted from the use of online cash registers either), if you try to register an autonomous cash desk that does not provide data transmission via the Internet, you will be refused .

The right not to use online cash registers does not mean that you can work at the old checkout

From 07/01/2017, it is impossible to use old-style cash registers. Moreover, even to sellers operating in areas remote from communication networks.

At the same time, if the cash register is used in a settlement that the local authorities recognized as remote and difficult to access, the seller is not obliged to conclude an agreement with the fiscal data operator and connect the cash register to the Internet, but must use new cash register. Therefore, if your locality was included in the list of areas where it is allowed to use offline cash registers, this does not mean that you can continue to use the old cash register. Even if the cash register operates offline, it must still meet the new requirements and must be included in the register of cash registers posted on the website of the Federal Tax Service.

Online cash desks in online stores

Depending on how the online store organizes the acceptance of payment for goods, it either needs to apply CCP or not. For example, the seller will not have to issue a check if payment is made through a payment agent. Or does the seller need an online checkout if the buyer pays for the goods of a third-party courier organization? Who should issue a receipt to the buyer: an online store or Yandex.Checkout? If the buyer from his card (account) transfers money for the goods through, say, Sberbank Online to the seller's electronic wallet - is this a cashless payment that does not require the use of CCP?

Note : Read the answers to these and other questions

Cash register equipment is used in without fail by all organizations and individual entrepreneurs when they make settlements (clause 1 1 of article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ). This rule, as noted in the Ministry of Finance, also applies to agents who perform legal and other actions on behalf of the other party (principal). In addition, in paragraph 12 of Article 4 of the Federal Law of 03.06.09 No. 103-FZ "On the activity of receiving payments individuals carried out by paying agents” expressly states that paying agents are obliged to use cash registers.

In this case, the agent is the post office, which accepts payment for the goods sold. Therefore, as the Ministry of Finance concludes, when sending goods to the buyer by mail cash on delivery, CCP should use Russia.

How not to get Penalties for non-use of online CCP?

The entrepreneur will not be punished for not using the CCP if he did everything to comply with the law. It is necessary to prove that the reason for the violation was the lack of fiscal accumulators in the market, and not the inaction of the taxpayer. The proof may be a contract concluded before July 1, 2017 for the supply of equipment.

Despite the shortage of equipment, suppliers are recommended to conclude contracts for the supply of cash registers - this will give users a "legitimate" delay in the use of cash registers. And the sellers of fiscal equipment need:

• Reassure customers who have already paid for our equipment. Inform them that they will not be penalized because they have proof of compliance with the law.
• The contract for the supply of cash registers paid before July 1, 2017 will become an argument in favor of customers, and the Federal Tax Service will not consider them violators. For entrepreneurs, this is a great reason to hurry up and buy a cash register now.

How to issue a cash receipt when returning goods by the buyer

The cash receipt, which the seller draws up when the goods are returned by the buyer, must contain the sign “Return of receipts” and be printed on the cash register of the business entity (individual entrepreneur or organization) that accepted money from the buyer when selling the goods.

Paragraph 1 of Federal Law No. 54-FZ of May 22, 2003 lists the mandatory details that a cash receipt or a strict reporting form must contain. Among such details is a sign of calculation, which can be as follows:

• "arrival" - receipt of funds from the buyer (client);
• "return of income" - return to the buyer (client) of funds received from him;
• "expense" - the issuance of funds to the buyer (client);
• "return of expenses" - receipt of funds from the buyer (client), issued to him.

Therefore, when returning the goods by the buyer, he needs to issue a cash receipt (strict accountability form) with the sign “return of receipt”. At the same time, a cash receipt with a sign of a return of income must be generated on the cash register of that business entity (individual entrepreneur or organization) that accepted money from the buyer when selling the goods.

Cashier's check: what to indicate in the delivery trade

In the check of the CCP, you must fill in all the required details. One of them is the place (address) of the settlement. Moreover, it is necessary to fill in this field even for delivery and / or peddling trade.

If the cash receipt is issued by a "mobile" seller, it must indicate the actual address of the settlement.

When registering a CCP that is planned to be used for distribution and/or peddling trade, this feature must be indicated in the application for registration (put the code "1" in field 140). A cash register registered in this way can be used in a constituent entity of the Russian Federation that is different from the actual address of registration of the cash desk.

Owners of online cash registers do not need to keep a register of a cashier-operator

Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132 "On approval unified forms primary accounting documentation for accounting of trade operations" approved the relevant forms of primary accounting documentation, including forms KM-4 (cashier-operator's journal) and KM-6 (reference-report of the cashier-operator).

Given that the resolution of the State Statistics Committee of Russia N 132 is not a regulatory legal act adopted in accordance with federal law N 54-FZ, it does not apply to the legislation of the Russian Federation on the use of CCPs and, therefore, is not subject to mandatory application.

Such an explanation is given by the Ministry of Finance in letter No. 03-01-15 / 37692 dated 06/16/2017, answering the question about the need to use forms KM-4 and KM-6.

If the online cash register is broken when accepting Internet payments, proceed in one of the following ways (depending on the situation):

1. Payments are reflected both in the accounting program and in the fiscal accumulator. But part of the payments was not sent to the fiscal data operator. In this case, you need to get information from the fiscal accumulator about which checks were sent to the fiscal data operator and which were not. The manufacturer of the fiscal drive will be able to extract such information. Send unsent checks unloaded from the fiscal accumulator through the CCP office to the Federal Tax Service of Russia along with a statement about the current situation.

2. Data on settlements are reflected only in the accounting program of the organization, but did not get into the fiscal drive. In this case it is necessary:

• punch correction checks with the sign of settlement "incoming" to account for the amounts received from buyers during the time when the cash register was not working;
• send a written message to the tax office indicating the reason for not using the CCP. Also, in the message you need to write about the adjustment made and indicate the details of the correction checks.

The message must be sent to the IFTS before the inspectors themselves discover the fact of non-use of CCP. In addition, this must be done before the closing of the shift. In this case, there will be no fine for not using the CCP.