UTILIZATION OF CCP

Yu.V. Kapanina,
accounting and taxation expert

What to do with an old cash register

Let's say right away that you are not required to keep the old cash register (the shelf life of 5 years is set only for fiscal data X paragraph 1 of Art. 4.1 of Law No. 54-FZ dated May 22, 2003). However, it is impossible to simply throw CCP into a landfill like household waste. After all, it contains substances that pose a threat to the environment. The retired CCP belongs to the production and consumption waste of the 4th hazard class and Order of Rosprirodnadzor dated May 22, 2017 No. 242. And such waste is subject to disposal by specialized companies that have licenses. Yu articles 4.1, 9 of the Law of 06/24/98 No. 89-FZ. By the way, there is a fine for improper waste management. f Art. 8.2 Administrative Code of the Russian Federation:

for legal entities - from 100 thousand to 250 thousand rubles;

for their leaders - from 10 thousand to 30 thousand rubles;

for individual entrepreneurs - from 30 thousand to 50 thousand rubles.

It turns out that in order to avoid unnecessary problems, it is better to hand over the old CCP under the contract of a company that professionally deals with the disposal of equipment. Of course, with the drawing up of an act of disposal.

If your CCP was listed as part of the OS, then it must be written off the balance sheet based on the decision of a special commission created by order of the head. At the same time, you need to draw up an act indicating the reasons for writing off the cash register (for example, non-compliance with Law No. 54-FZ, the inability to upgrade to an online cash register). It is also desirable to reflect the fact of the transfer of the device for disposal (with the details of the relevant document). The act is signed by members of the commission.

If this cash register has a residual value that you did not have time to depreciate, then it can be taken into account when calculating income tax on the date of approval by the head of the write-off act OS sub. 8 p. 1 art. 265 Tax Code of the Russian Federation.

Note that you can take into account the costs of disposal not only for “profitable”, but also for “simplified” purposes as part of material costs. in sub. 7 p. 1 art. 254, sub. 5 p. 1, p. 2 Art. 346.16 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of August 21, 2007 No. 03-11-05 / 193. This was confirmed to us by the Ministry of Finance.

Recognition of expenses for the disposal of CCP under the simplified tax system

Companies or individual entrepreneurs using the simplified taxation system with the “income minus expenses” object, when calculating the “simplified” tax, can take into account the costs of disposing of the old CCP as part of material costs as costs for acquiring third-party services for the receipt, storage and destruction of environmentally hazardous waste

Until recently, many were interested in the question,. But since 2017, for individual entrepreneurs who accept cash payment for goods or services, a full-scale transition to a new type of cash register begins. Online cash desks for individual entrepreneurs in 2017 will begin to transfer information about retail sales to the tax office immediately at the time of purchase.

Who should go to online cash register from the new year, and who will be affected later? Find out all the latest news about the use of cash registers.

What is online checkout

Cash register online. The new procedure for the use of cash registers obliges to use only online cash desks for cash payments. No one needs to explain what online is - these are activities or operations carried out in real time via the Internet.

Old-style devices that work with ECLZ (electronic secure tape) can only accumulate sales data in their fiscal devices. There will be an intermediary between the seller working on a new type of CCP and the tax office - a fiscal data operator (OFD). This is a specialized commercial organization that has qualified personnel and the necessary technical conditions for receiving and transmitting data in electronic form.

When making an online sale, the cash desk sends the request to the fiscal data operator, who accepts it, creates a fiscal attribute for the cash receipt and confirms the acceptance of the data. Without confirmation from the OFD, a check will not be generated, and the purchase will not take place. Then the operator transfers the systematized information about the payments made to the tax office, where they are stored. It is assumed that the sale process will last only one and a half to two seconds longer than now.

How does the online checkout work?

Approximately according to this principle, when selling alcohol, cash desks connected to the Unified State Automated Information System are already working. A special device in the same way transmits via the Internet a request for confirmation of the legal origin of each bottle and receives permission to sell or refuse if the alcohol is adulterated.

What caused the transition to new cash desks

The initiative to switch to new cash registers since 2017 belongs to the Federal Tax Service. The tax authorities consider the main advantages of innovations to be:

• Transparent accounting of sellers' income;
• Growth in tax revenues;
• Reducing the number of checks;
• Obtaining additional opportunities for consumers to protect their rights.

The introduction of online cash desks began as an experiment conducted by the Federal Tax Service in Moscow, Tatarstan, Moscow and Kaluga regions for six months, starting in August 2014. Although a little more than 3 thousand units of cash registers were tested as part of the experiment, the organizers concluded that the idea was viable and proposed to implement it at the legislative level.

The bill twice received a negative opinion from the Ministry of Economic Development, and business has repeatedly opposed the introduction of innovative cash desks. As a temporary concession, the tax authorities decided to introduce new cash registers in 2017, and not in 2016, as was originally supposed. As a result, the law was adopted in the third reading on June 14, 2016 under No. 290-FZ and is now in force throughout the Russian Federation.

How to register an online cash desk in the tax

Who should switch to the new CCP

And now more about who should install a new CCP in 2017. The answer to this question depends on the tax regime under which the seller works, what goods and under what conditions he trades.

Payers USN, OSNO, ESHN

Go to new cash register from July 1, 2017 all those working on the simplified tax system, OSNO and ESHN are required. These taxpayers still use cash registers, so this requirement will not be news to them. Registration of old-style cash registers is terminated from February 1 and until July 1, 2017, all sellers who are already working with the cash register must upgrade their equipment or purchase a new one.

Entrepreneurs on UTII and PSN

Payers of UTII and PSN, who are not yet required to issue cash receipts, will need an online cash desk from July 1, 2018 so they have a year and a half left. At the same time, the issuance of strict reporting forms () of a typographical sample when providing services to the population is terminated. From now on, BSOs must be issued using a new automated system, which is also considered cash register equipment.

In total, the latest news on the timing of the introduction of new cash registers from 2017 can be summarized in such a table.

The list of those who will not need cash registers for retail sales since 2017 has been significantly reduced. So, those selling in the markets are removed from it if the goods are included in the list prepared by the Government of the Russian Federation (carpets, clothes, shoes, furniture, rubber and plastic products, etc.). So far, only a draft resolution has been developed, but it is highly likely that it will be adopted.

A list of situations in which online cash registers have not been used since 2017 is given in the latest edition of Article 2 of Law No. 54-FZ of May 22, 2003 (for a complete list, refer to the original source):

• Sale of printed materials in kiosks, if they make up at least half of the turnover;
• Sale of securities, tickets and coupons for travel in public transport, provided that they are sold directly in the transport salon;
• Catering services in educational institutions during school hours;
• Trade at fairs, retail markets, exhibitions at some trading places (except for shops, car dealerships, containers, pavilions, kiosks, tents);
• Realization of ice cream and soft drinks in bottling;
• Trade from tank trucks with milk, kvass, vegetable oil, live fish, kerosene;
• Sale of vegetables, fruits, melons in season;
• Random trade, except for goods requiring special conditions for storage and sale;
• Realization of products of folk art crafts by the manufacturer;
• Shoe repair and coloring;

Good afternoon, dear IP!

Recently, I go shopping a lot and already on the machine I pay attention to who issues what cash receipt. New requirements or not?

After all, the check printed by the online cash register can be identified very quickly: it contains the so-called QR code (a two-dimensional barcode in the form of an incomprehensible square at the end of the check =)

And I concluded for myself that not all retail stores that I visit have switched to new technologies. And here the question arises of how dangerous it is to use the “old” cash registers after July 1, 2017?

I already wrote a small note about this here:

But recently I read another letter from the Federal Tax Service dated July 11, 2017 No. ED-4-20 / [email protected] where this issue is raised again.

Here's what the tax authorities say:

At the same time, on the issue of making settlements after 07/01/2017, one should take into account the position of the Ministry of Finance of the Russian Federation, contained in the letter dated 05/30/2017 No. 03-01-15 / 33121, according to which, upon detection of the fact that organizations and individual entrepreneurs do not use cash registers when making settlements in accordance with the requirements of Federal Law No. 290-FZ dated 03.07.2016 “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Settlements Using Payment Cards” and certain legislative acts of the Russian Federation” (hereinafter - Federal Law No. 290-FZ), but if there are circumstances indicating that the person who committed the administrative offense took all measures to comply with the requirements of the legislation of the Russian Federation on the use of cash registers, the said person in such a situation should not be held liable.

In order to establish the fact of taking exhaustive measures to comply with the above requirements of the legislation of the Russian Federation the contract for the supply of a fiscal drive concluded by the user may be examined for a reasonable period before the expiration of the block of the electronic secure control tape (ECLZ) or until the deadline for the possibility of its use determined by the legislation of the Russian Federation on the use of cash registers.

Also, the Ministry of Finance of Russia in the said letter informed that if the taxpayer does not have the possibility of using cash registers in accordance with the norms of Federal Law No. individual entrepreneur and buyer (client).

It should be noted that a letter was sent to the territorial tax authorities, according to which in the event that cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment under the new procedure, in the presence of the circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15 / 33121, such a device is used for issuing to the buyer (client) on paper in order to confirm the fact of the settlement between an organization or an individual entrepreneur and a buyer (client), then organizations and individual entrepreneurs are not brought to administrative responsibility in this situation.

Let's summarize

If an individual entrepreneur uses an old-style cash register when selling (that is, not an online cash register), then in order not to run into a fine, you need to:

1. Have a contract for the supply of a new online cash register (fiscal drive) in hand. Pay attention to the following fragment in the letter “the contract for the supply of a fiscal drive concluded by the user may be examined for a reasonable period before the expiration of the block of the electronic secure control tape (ECLZ) or until the deadline for the possibility of its use determined by the legislation of the Russian Federation on the use of cash registers”
2. At the same time, the “old” cash register can be used to print paper receipts until new equipment arrives.
3. It is advisable to conclude an agreement with the OFD in advance. Almost all OFDs allow you to do this without prepayment. That is, they take money starting from the date of registration of KKM in their service.
4. But it is clear that endlessly hiding behind the contract from possible fines will not work. Sooner or later, you will have to switch to new online cash desks.

By the way, many of my friends are now working in this mode. We paid for the online cash register, and until it arrives, they use old equipment. The shortage has not subsided yet, the delivery time is quite long.

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I created this site for everyone who wants to start their own business as an individual entrepreneur, but does not know where to start. And I will try to tell about complex things in the most simple and understandable language.

Ludmila

Dmitry, thanks for your newsletter! Is there any review on online checkout models for online stores (couriers), that is, when the checkout is used in the field? And another question for 1% in excess of 300 thousand and its reflection on the personal account of the IP. An individual entrepreneur turns out to have both an account for making contributions and an account for an individual, where pension savings should be reflected, as well as other working people. For some reason, I see fixed contributions on my pension account of an individual, but where does 1% over 300 thousand go and why are they not visible?

How to work with a cash register in Russia: 5 simple rules for individual entrepreneurs + universal instructions for use.

In our era of total informatization of society, the state is doing everything to ensure maximum control over cash flows. This is typical for all countries of the world, and Russia is no exception.

However, you should not consider this unit solely as an expensive burden - working on a cash register and cash registers have a number of advantages for business. If, of course, you use it correctly.

For this, we will dedicate one of the sections of the article to instructions.

Legislators in 2016 introduced new norms and concepts in the field of CCP into Russian everyday life. The second part of the article is a brief overview of these legislative initiatives.

The reform is being carried out, as always, under the pretext of deregulation, but it incurs additional costs for businesses. Among them, for example, the mandatory use of a fiscal accumulator and an electronic check.

What is it and how work with the cash register according to the new system? All this requires clarification.

Background and instructions for working on a cash register

Nowadays, the question “how to work on a cash register or cash register” causes entrepreneurs a lot of indignation and complaints about unnecessary expenses. But they are installed all over the world, and there is no such resistance there.

So, after all, is CCP (cash register equipment) a punishment or an advantage?

Now it's hard to imagine, but initially cash registers, cash registers and cash registers were promoted by business, and the state resisted.

Officials at first were categorically against such incomprehensible innovations, although they gradually gave in, agreeing to make the KKT and KKM mandatory for everyone.

Since that time, working on a cash register has become part of the routine of any more or less large one.

1) KKT and KKM - where did they come from on our heads?

It should be noted here that the first mechanical analogues of cash registers and cash registers as a whole appeared back in 1875. Moreover, there is an exact date of "birth" of the first cash register - July 13, 1875, Massachusetts, USA.

David Brown, the “father” of all modern CCPs, acted as Papa Carlo, who “cut out” the mechanical first-born. He first applied his invention in 1879 in the main department store in New York.

KKT was a whole system, where work on the cash register gave rise to a new class or, rather, a new profession - the cashier.
There they not only counted buyers, but also sent goods on special hanging boxes.

Each cashier sat like a spider in the center of the "web" - these were the ropes along which these hanging boxes moved within the framework of a common giant cash register. The cash register was the main, but only part of the overall cash register system.

Agree, after such a description of the work of those cashiers, it’s somehow not good to complain about working with modern automatic systems.

Working on a cash register allowed to establish tight control over the cashiers contributed to the optimization of all processes in the store. These factors led to an increase in the profitability of the department store by almost a third.

Having learned about such a miracle device, and preventing the theft of employees, many wanted to get their own CCP.

However, due to the high cost, at first only large retail chains and only in the USA could introduce cash registers - as they were then officially called, cash registers, cash registers (in Russia, by the way, for some reason the name cash register equipment is accepted) .

However, after only a decade of work on cash registers, CCPs spread throughout the Old World, covering both sides of the Atlantic. Already not only large, but also smaller businesses used cashiers with cash registers.

Working on a cash register has become part of the cultural tradition in the West.

2) Working on a cash register in the twentieth century

The introduction of cash registers and cash registers began in the Russian Empire, but only in the twentieth century before the First World War itself, when working on a cash register was not very relevant (Revolution, you know).

A real cash boom happened only during the NEP period, and then in the 30s of the twentieth century, just before the Second World War, when 44 department stores were built throughout the Soviet Union.

But the war again prevented the introduction of CCP ... However, there was no business in the USSR, therefore we will not dwell on this in detail.

However, there was business in the West, and it felt quite good - CCP there received rapid development.

Work on the cash register improved every decade - cash registers became smaller and easier to use. Since the 1970s, the transition to electronic cash registers has begun.

Today in the history of KKT began a new round of development - the transition to Internet technologies. From now on, work on the cash register is carried out via the Internet. Even if you, as a buyer, do not feel the difference, progress does not stand still.

The global reform of the CCP began 10-15 years ago in developed countries, and in 2017 it finally reached Russia, where, however, it met with a wave of indignation from small businesses.

3) The main nuances of working on a cash register in modern Russia

Where does the indignation come from, if all over the world it was business that implemented such systems, and the state only provided support? Is working on a cash register turned out to be unbearable for Russians?

How do Russian entrepreneurs differ from Western ones?

First, the mentality.

It just so happened that post-Soviet entrepreneurs are inclined to conduct business not publicly and even illegally.

If it were not for the tough position of the government, then the voluntary introduction of CCP in Russia would not have happened.

This is, in fact, to run the state into your pocket so that it can find out exactly how much revenue you received.

Working on a cash register is equal to a "magnifying glass" - the state sees all your ins and outs and can tax it.

This is one reason for the indignation, which, however, was not particularly voiced by anyone, because it promised problems with the fiscals.

The second reason is that the state has shifted all responsibility (including financial) for reporting, maintenance and purchase of cash registers to business.

If for a large and medium-sized enterprise this is in the order of things, then for a small one, buying an expensive cash register and working on a cash register, paying for its maintenance and other things can become a very noticeable expense item.

Do not forget that the introduction of new cash registers in Russia coincided with the collapse of the ruble: After all, CCPs are imported (or with imported chips), which means that their prices have risen sharply.

At the same time, small business incomes have declined. Where to get money? Hence the resentment.

However, frustrated entrepreneurs are still forced to implement CCP, especially since the state nevertheless made some concessions and introduced the possibility of compensation for those (IP) who work on the Unified Imputed Income Tax (UTII), because popular anger has turned into ordinary grumbling in the kitchen.

How to work with a cash register in Russia?

As we said in the preamble of the article, we will devote a separate section to the legal features of the “cash reform” in Russia (everything there, as always, is not entirely clear, therefore it raises a lot of questions). For now, let's focus on the technical part.

So, a modern CCP should perform several functions, among which the most important is issuance of a check following the results of a commodity-money transaction.

Sending an SMS with a check to the buyer or other newfangled details does not change the essence of the CCP - making a purchase and fixing the cash flow between the store and the buyer (what money was paid and for what goods).

PS. Since 2003, how to work with a cash register in Russia has been regulated by Federal Law No. 54, which was supplemented with new rules in 2016: https://www.consultant.ru/document/cons_doc_LAW_42359.

This introduced the concept of online cash desks, the essence of which is that now all cash desks must be connected to the Internet and instantly send up-to-date data to special centers for collecting fiscal information.

Previously, cash desks could work offline (out of the network), and all information had to be recorded on a special control tape (in fact, an internal check, for use by the store itself).

In new models of cash registers, this tape is replaced by a special unit - the so-called fiscal drive, where all information transmitted via the Internet will be duplicated.

This is necessary in case of interruptions with the Internet - the cash desk is turned off if there is no connection within 30 days.

Despite some innovations regarding the Internet, the principles of how to work with a cash register remain the same as they were in Federal Law No. 54.

As then, the legislation prescribes that all entrepreneurs working with cash or payment cards have a CCP (that is, in fact, for everyone).

Detailed instructions for working with a cash register

Entrepreneurs of the old school categorically oppose CCP, citing the fact that it is impossible to understand all these buttons without outside help.

However, the practice of their application since 2003 shows the opposite - mastering CCP is no more difficult than a modern mobile phone.

Rather, it is even simpler, since the set of operations in CCP is the same. As you know, the same set of actions is remembered very easily, forming muscle memory - the hands themselves will make the usual movements.

Earlier we wrote that CCPs are imported, therefore they are becoming more expensive, but this is not entirely true.

They may also be of domestic production, but the components in them are still foreign, so exchange rate fluctuations still affect the cost of CCP.

The first commandment of the future cashier is to read the instructions.

Only in our latitudes it is customary to first assemble the device without instructions, find "extra" details, and only then take up the study of the accompanying documentation.

All over the world start with a nested instruction - we will start with this.

1. When starting the machine...

Before the first launch, the cashier must perform several important actions:

Check the integrity of the CCP, all its blocks.

There are no unimportant details in the cash register, but nevertheless, maximum attention should be paid to the integrity of the block where the cash is stored, as well as the fiscal drive.

All cash register systems must work, then work on the cash register will become as automated as possible.

1. Then you need to check is the checkout cleared(zeroing is performed after each working day, when the daily proceeds are withdrawn from the cash register).
2. In parallel with this, you need to pay attention to the time and date in the CCP - whether they are set correctly.

You need to check all this by printing a zero check on the cash register, and preferably two.

This will not only help you check the date accurately, but also make it possible to check if the printing mechanism is working, if the ribbon is loaded, etc.

2. Turning on the cash register

If all the work with CCP is described step by step, then the instruction will be as follows:

1. Inspect the CCP visually for damage, whether all blocks are closed, etc.

Turn on the device: some CCP models have a button on the rear panel, while others have to turn the key on the front panel instead of pressing the button (to the “REG” position).

The result of these actions should be an included scoreboard with four zeros.

Checking cash registers - experts recommend checking the printing of checks and the operation of all systems before the start of the working day.

To do this, one or two blank checks are printed by pressing the "Payment" or "Cash" button with zeros on the scoreboard.

Everything, the CCP is turned on and ready to go. This algorithm is repeated every time the device is started.

3. How to serve a customer when working on a cash register?

With the cash register up and running, it's time to get down to customer service.

This process can also be shown as a short instruction:

If the cash register is equipped with a sensor for reading a barcode, information about the product will immediately enter the computer of the cash register.

If not, the cost and product/category code must be entered into the cash register manually.

1. If there are several goods, then all data must be entered in the CCP, as indicated in paragraph 1.
2. Click the "Payment" or "Cash" button to complete the purchase - this will open the CCP block where cash is stored.
3. Put the payment there or pay the customer change.

Modern cash registers also calculate the amount of change themselves: the cashier enters into the cash register not only the purchase amount, but also the amount received from the buyer, and the cash register itself determines the amount of change.

Modern cash registers are also connected to a bank terminal for reading payment cards.

In this case, the terminal can issue one or two checks (depending on the bank).

If there are two, you give one to the client, and leave the second at the enterprise for reporting along with the cash register.

4. Print a check (produced automatically) and give it to the client along with the goods.

A modern CCP is capable of performing a number of additional functions.

For example, the "%" button allows you to sell products at a discount. At the same time, the discount is determined automatically, which allows the cashier not to rack his brains over changing the price.

You just need to enter the original cost of the product, and then click on 5 (10 or 15 is the amount of your discount) and "%" - and you're done.

PS. It is important that discounts can be configured not only for individual products, but also for entire groups - shoes, products, spare parts.

4. Replacing the tape in the work with the cash register

The tape that your cash register turns into checks regularly ends. If your trading is brisk, then this can happen several times a day.

Such a situation, in fairness it should be noted, rarely happens - except perhaps in large retail chains with high traffic.

But even if you are a small individual entrepreneur, be sure that the tape in your cash register will end sooner or later. Working on a cash register assumes that you know how to change it.

Universal instructions for replacing the tape in the cash register (for more details, see the instructions for specific CCP models):

To understand that your tape is running out, you need to carefully look at the checks - a pink line is applied at the end of the roll.

If there was such a line on the last check, then it's time to replace the fly.

1. Print a new ribbon from the block.
2. Lift the CCP cover in the place where the tape is issued after purchase (most often there is a latch on the side, but on older models it does not lock in any way and simply rises up).
3. Pull out the old paper spool and put the new one in its place.
4. Separate the edge of the inserted tape from the reel and insert it into the CCP holder with the unwinding down.
5. Pull the edge of the tape, pulling it through the paper acceptor into the printer KKT.
6. Close and secure the lid of the CCP.

Press the "Up" or "B" key to rewind the tape a little.

So it will be better fixed in the cash register, and the very edge of the tape will appear from the slot that issues checks.

7. If excess paper is sticking out of your cash register, it is recommended to tear it off so that the edges of the check are even.
8. The old tape is not thrown away, but sealed and transferred to the responsible person, or directly to the director for reporting on CCP.

Despite the rather long description of 10 points, everything is quite simple and prosaic: I opened the lid, pulled out the old roll - inserted a new one, closed the lid.

Working on a cash register may seem complicated only at first glance - you just need to repeat this procedure a couple of times so that everything reaches the level of automatism.

The nuance is that it is practically impossible to replace the tape incorrectly - the device itself will “inform” you about this: either the lid will not close, or the paper will not come out where it needs to be, or the sensor inside the device will show “no paper”.

Just watch your device like a plastic pet that needs to be fed on time. Something like an old Tamagotchi toy.

How to work with a cash register in terms of legislation?

First, let's answer the question - who can work for CCP.

Then we will describe the legislative innovations, and at the end we will summarize the estimate: how much does a cash register cost and how much will it cost to maintain it after the “modernization” of the legislation.

Answer #1. Who has access to the cash register legally?

To gain access to the cash register, all employees, except for the director, must conclude an agreement on full liability.

This should prevent theft and other adverse moments that may arise when working with money.

Such an agreement for working on a cash register, of course, is not needed by a business owner - an entrepreneur. He is already a responsible person from the point of view of the Federal Tax Service (FTS).

Important point- before opening cash desks in a store, at the beginning of the working day, the director of the institution or an individual entrepreneur must start the cash register counter and open its drive.

You also need to print a reporting receipt, which shows the total amounts at the checkout for the last day. It is important to check his testimony with an audit trail.

All reporting information is entered into this journal at the end of the working day. The director is also required to accept used ribbon and other consumables.

All reports and, in general, all documentation related to CCP, are certified by the director or individual entrepreneur with his signature - only after that these papers acquire the status of an official document.

In addition, the legislation prescribes that the director / individual entrepreneur is obliged to:

• keep a cash book;
• draw up a new tape (enters in the journal the number of the cash register, the date the new tape was used, the testimony of the registrar);
• store spare cash and ink ribbons;
• issue keys for the drive to employees;
• store and give out tokens and small denominations under the report;
• and most importantly - at the end of the day to receive a cashier.

The cashier is obliged to accept the cash register and provide its elementary functions (customer service, replacement of tapes and issuance of proceeds at the end of the working day).

As you can see, the largest share of responsibility lies with the director and the responsible person (head of department), who will be responsible for receiving the proceeds and all operations with money and fixed assets of the enterprise.

Answer number 2. Innovations in work on the cash register in recent years

This is done both as part of the "modernization" of the state's fiscal policy, the transfer to modern Internet technologies, and for tighter control over business in order to increase tax revenues to the treasury.

From now on, all information will be sent to the fiscal authorities instantly, via the Internet, which means that it is much more difficult to do any manipulations with revenue.

Law No. 290 came into force on July 15, 2016: https://publication.pravo.gov.ru/Document/View/0001201607040160

In addition to the transition to modern technologies, he introduced another innovation - the concept of "fiscal data operator".

These are intermediaries between the Federal Tax Service and the entrepreneur himself, who receives and stores all the fiscal information coming from the individual entrepreneur.

Despite the fact that the law has already entered into force last summer, the state has compiled a "Roadmap" for business, which gives time and opportunity to prepare for new requirements.

Thus, the legislator has prepared the following stages for the introduction of innovations in the field of CCP:

How to work in new conditions with a cash register?

But here it is important to ask not only about the technical side of the issue - about "hardware", but also about "software" - software.

The fact is that not all manufacturers can provide suitable software approved by the Federal Tax Service.

If you are just starting a business and you need to purchase such a CCP, then immediately pay attention to the software (“firmware”) and the presence of elements such as a fiscal drive (older models had a tape).

Here you need to be careful not to unknowingly purchase a device that from 2018 will be unusable.

PS. Registration of a new / updated device is carried out through the website of the Federal Tax Service in the personal account of the OFD. That is, simply through the Internet - https://www.nalog.ru/rn77/ip/interest/kkt

To enter the office, a novice entrepreneur will need a qualified electronic signature (QES).

The Registrar (IP) becomes responsible for that particular machine. He can use it himself, or delegate this right through an agreement (we already mentioned this) to the responsible employee - the cashier.

Asking price...

The issue of upgrading CCP to new standards remains open - it all depends on the manufacturer.

But as for the acquisition of new equipment, then everything is more or less clear. At the current ruble exchange rate, the price of a cash register with an online cash desk function will cost from 18,000 to 32,000 rubles.

Why such a big difference? All because of the volumes: the more customers a CCP should serve per day, the more expensive it is.

By the way, the catalog of cash registers adapted to the new requirements is even on the website of the Federal Tax Service. It also contains data on the digital security of your data and other information.

The Federal Tax Service believes that even taking into account the new costs, the updated system leads to savings:

*Arguments of the Federal Tax Service.

To this should be added the prices for the services of fiscal data operators, and this is approximately 3,000 rubles per year (such an amount is due for each individual cash desk).

Seeing a number of connected but unattended cash desks in the store, you can estimate how much the owner pays for them. Yes, these are not the largest amounts, but still noticeable (especially for).

Is it mandatory for everyone to use a cash register at work?

Who can do without it - a representative of a consulting company will tell:

Will small businesses be compensated for working on a cash register?

However, there are a number of “buts” here: only individual entrepreneurs who have switched to UTII or use patents have the right to deduct, but they will be able to do this only in 2018 (for more details, see the explanations of the Ministry of Finance - letter No. 03-01-15 / 17988).

In fact, the system is designed so that only latecomers can receive deductions - those who could not do this earlier.

Recall that all enterprises, except for these individual entrepreneurs, must switch to online cash desks in 2017.

IP on UTII and patents must be transferred from July 1, 2018. Old cash registers cease to be registered from February 2017.

And only those individual entrepreneurs who register / re-register online cash desks in 2018 can receive tax deductions.

It turns out that until the beginning of 2018, you either don’t need to start a new business at all, or pay everything out of your own pocket.

Those who worked according to the old schemes will also have to re-register their cash registers at their own expense in 2017, since the registration period for the majority will already expire by the beginning of 2018.

In short, the system is designed in such a way that as few small entrepreneurs as possible can receive compensation.

However, there is a tax deduction system, and whether or not to take advantage of this opportunity is your right, not an obligation. In addition, the system was introduced not to increase budget expenditures, but to increase revenues (tax revenues).

Here, in fact, is all you need to know about how to work with a cash register in Russia after innovations 2016.

There doesn't seem to be much change. But for those who already have their own business, there can be a lot of hassle, as well as expenses.

However, not everything is so scary - the deadlines seem real. In addition, if small businesses have come to terms with the very idea of ​​cash registers, then even more so with the transition to online.

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In 2017, cash registers with ECLZ became invalid. The old cash registers were replaced by online cash registers, with a fiscal drive, which independently transmit data to the Federal Tax Service online. Online cash desks in 2018 began to be used by the vast majority of entrepreneurs and organizations. Buying an online cash register has become important not only for complying with the 54-FZ law, but for automating trade and providing services. In this article, we tell you what you need to know about online cash registers in 2019.

What changed

54-FZ is the main law for controlling a business that deals with the acceptance of cash. Changes to this law directly affected the retail business, cafes and restaurants, pharmacies, gas stations, law firms and service companies.

The most important thing that changes this law is the procedure for the interaction of business, which, by the nature of its activity, accepts money from the population, with the Federal Tax Service. All forms of interaction with the department and reporting are transferred to automatic mode. New cash desks, which are obligated to use the law, will independently send checks to the Federal Tax Service, in the “online” mode, excluding the possibility of “correcting” the data in favor of the entrepreneur.

The main goal of the law, as officials openly declare, is to make business more transparent, increase tax revenues and reduce the burden on their department. Therefore, special attention in the law is paid to the automation of business processes and the online exchange of information with the Federal Tax Service.

Main changes:

1. The procedure for interaction with the Federal Tax Service (interaction is carried out through the OFD).
2. The procedure for settlements with the end consumer (the appearance of electronic checks).
3. Requirements for cash registers and business automation (replacement of ECLZ with Fiscal Accumulator, mandatory inventory system).
4. The circle of entrepreneurs who must use CCPs will change.
5. New requirements for the method of forming a strict reporting form (important for individual entrepreneurs who provide services to the public).

Timetable for the transition to online cash registers

The transition to the new trading rules was gradual and included several stages:

1. From July 15, 2016- start of the "voluntary" stage of data transfer to the Federal Tax Service using online cash desks. Voluntary online registration of new generation cash desks (with FN) in the Federal Tax Service. You can register and work at the old-style cash desks (with ECLZ).
2. From February 01, 2017- the start of the "transitional" period. Prohibition on registration of cash desks of the old generation. Mandatory online registration. You can work at the box office with ECLZ, and with FN.
3. From 01 July 2017- "main" period. Cash registers with ECLZ are a thing of the past. You can register with the Federal Tax Service and work only at the cash desks of a new model (with FN).
4. From July 01, 2018- mandatory use of cash registers for entrepreneurs who were not previously required to use them: individual entrepreneurs with employees, with the exception of the public services sector and some others. But sellers will be required to issue a strict reporting form (BSO) of a new sample, which, in fact, is one of the options for a cash receipt.
5. From July 01, 2019— self-employed entrepreneurs working in the field of trade and entrepreneurs providing services to the public (with the exception of those engaged in activities specified in paragraphs 2 and 2.1 of Article 2 of 54 Federal Law) will also have to install online cash desks and issue a fiscal receipt.

Scheme of data transfer to the tax

Cash registers registered with the Federal Tax Service operating under the new rules transmit data to the tax office as follows:

1. The cashier punches the check.
2. The fiscal accumulator receives the check data and signs it with a fiscal sign, in other words, it encrypts it.
3. The fiscal accumulator sends data electronically to the OFD.
4. OFD checks the information and sends a response to the fiscal accumulator (also signed with a fiscal sign).
5. OFD sends data to the Federal Tax Service.
6. OFD stores all processed information about electronic checks in the so-called "non-correctable form". OFD stores data on checks for 5 years.

In the event of a breakdown of the device, the responsibility for the transfer of fiscal data to the Federal Tax Service lies with the manufacturer of the online cash register.

He must disassemble the device transferred under warranty, extract data from it and send it to the tax office. Therefore, before buying an online cash register, an entrepreneur must make sure that the manufacturer is reliable and provides them with all service guarantees.

The principle of operation of the online cash register

The principle of operation of modern online cash desks differs from its predecessors, first of all, in the stages of processing fiscal information. All participants in trading operations receive benefits from innovations: buyers, entrepreneurs and tax inspectors. In order to fully appreciate the capabilities of the updated CCP, it is necessary to consider the procedure for its work and the scheme of interaction between the participants in the process:

1. After breaking through the goods, the buyer is issued a paper fiscal receipt. Modern cash registers should provide for the possibility of sending its electronic version to e-mail or telephone, which makes it possible to legalize the work of online stores.
2. According to the above scheme, the check information is encrypted and written to the fiscal drive, after which it is sent to the OFD. Then the documents are sent along the chain to the Federal Tax Service. Ideally, this process takes place online, although in fact the CCP can work without the Internet for 30 days. But frequent delays in the transmission of information are tracked by the FTS, which can increase the likelihood of an audit.
3. The store administrator can always view all checks in the online checkout or OFD cabinet by checking their data with the item accounting system of the outlet.
4. The tax authorities can also analyze the dynamics of the store at any time by comparing the breaks in sending checks with the actual schedule of the outlet.
5. The buyer gets the opportunity to check the received check on the website of the Federal Tax Service or the smartphone application. The absence of a document in the database may indicate a concealment by the store of real income or other fraud of its owners.

Each sale at the online checkout is clearly traced by all its interested parties using computer technology. In such a situation, the fear of penalties for violating the law 54-FZ makes entrepreneurs work legally, providing buyers with their consumer rights, and tax - ease of monitoring the business.

How cashier's checks have changed

Online cash desks with a fiscal drive must send checks in electronic form not only to the Federal Tax Service, but also to the end consumer. If we are NOT talking about distance selling, then an electronic check must be sent to an email address or via SMS at the request of the buyer (and if technically possible). Paper checks remain mandatory for entrepreneurs.

If we are talking about distance selling, then the seller is obliged to send a check or BSO in electronic form, and is not obliged to issue paper checks and BSO.

• the date;
• calculation time;
• place of purchase (postal address or website address of the online store);
• taxation system;
• VAT rate;
• QR code;
• data on the fiscal drive, etc.

Who exactly needs to use the online checkout

Since July 2018, they have lost the right not to use the online cash register:

1. Individual entrepreneurs and organizations of the public catering system.
2. Individual entrepreneurs engaged in trade with employees.
3. Sole proprietors and organizations engaged in vending.

From July 2019 the same fate will befall:

1. Individual entrepreneurs providing services to the public, except for those specified in parts 2 and 2.1 of article 2 of 54-FZ.
2. Individual entrepreneurs and organizations of the public catering and trade system without employees.

Thus, even self-employed entrepreneurs will have to buy an online cash register and use it from mid-2018.

The vending business managed to achieve a deferment for itself on the use of CCP until 2020

The rules of trade for individual entrepreneurs providing services have changed. Such companies can issue strict reporting forms (SRF) instead of cashier's checks, and this right will remain with them until July 2019. However, the requirements for the BSOs themselves are changing.

Now the requirements for BSO are as follows: they must be printed either at a printing house or using automated systems, including those based on CCP. From July 1, 2018, it will be possible to generate forms in only one single way: using the “automated system for strict reporting forms”. This system will be subject to the same requirements as for cash registers with FN. BSO will become a kind of cashier's check.

What to do if there is no internet

In this situation, it is necessary to understand the reasons for the lack of Internet. If it is not available at all in the city or village, which is confirmed by the relevant decision of the authority, then entrepreneurs must issue a check from the online cash register, but are not required to transfer information to the Federal Tax Service. At the same time, the need to use CCT remains.

Online cash desks, according to the law, are transferred in this case to a special offline mode, which allows them to work indefinitely without blocking the drive. But all information about sales is still stored on the fiscal drive and can be transferred to the tax office when reporting or during an audit.

In addition, entrepreneurs living in hard-to-reach places may not use CCP at all. The list of such settlements must be approved by the local authorities. But the absence of a CCP in this case does not relieve the entrepreneur from the need to issue a BSO at the request of the buyer.

In the event of a temporary lack of Internet for technical reasons, no problems should arise either. After all, everyone has interruptions in electricity and communications. But if this happens regularly, then it is better to play it safe and ask the energy supply company, housing office or provider for a certificate confirming the reason for the operation of the online cash desk without the Internet.

List of violations and possible fines

Stationary online cash desk for a point without acquiring

from 19 900 rub. for the equipment

11 900 rub. for FN, OFD, CEP

Mobile online cash desk for a courier without acquiring

from 24 500 rub. for the equipment

11 900 rub. for FN, OFD, CEP

Mobile acquiring

from 8 900 rub. for the equipment

(there are offers for rent and deferment)

Where to buy online cash register

How to connect online checkout

Regardless of whether you decide to completely change the cash register or modify the one that is, the procedure will be as follows:

STEP 1: get an electronic digital signature (EDS)

The cost of an EDS (or CEP, which is the same thing) is fixed, it is 1,500 rubles per year and does not depend on the number of cash registers.

Where to get an EDS?

In a certification center accredited by the Ministry of Communications or with representatives of certification centers, for example, EKAM.

What do you need to get an EDS?

The list of documents is determined by the certification authority. As a rule, a passport and SNILS of the head are enough. An electronic signature is needed to register a cash register with the Federal Tax Service.

STEP 2: connect the online cash desk at the point of sale to mobile or wired internet

STEP 3: register the new fiscal registrar with the Federal Tax Service

It is no longer required to involve the CTO and visit the tax office for this purpose. You can register a cash desk on your own on the website of the Federal Tax Service or use the service of a specialized organization (for example, EKAM or TsTO). This is the advantage that the new legislation gives. If there is an EDS, then registration on the website of the Federal Tax Service takes about 15 minutes.

What do you need to register a cash register on the website of the Federal Tax Service?

• In the taxpayer's personal account (on the website of the Federal Tax Service), send a request for registration of a CCP signed with an EDS (or CEP)
• The Federal Tax Service reconciles the data on the cash register and fiscal drive with the registry and, if everything is in order, registers the cash register
• The registration number is registered in the fiscal registrar, after which a registration report is printed, the data from which is entered on the website of the Federal Tax Service to complete the CCP registration procedure.
• After that, the Federal Tax Service “issues” a registration card, which can be “received” in your personal account on the website of the Federal Tax Service.

STEP 4: sign an agreement with OFD

To connect to the OFD, you need to select it and conclude an agreement with it for the processing of fiscal data. By this time you need:

1. Get an EDS.
2. Prepare a cash register and cash register software of a new sample.
3. Conduct internet.

If you connect to the OFD on your own, the cost will be 3,000 rubles per year.

Connection schemes for online cash registers

There are several schemes for connecting online cash desks, depending on their type.

Scheme for connecting a stationary online cash register

If I have couriers who accept payment, what should I do with them?

In this case, each courier is obliged, in accordance with the requirements of the law, to have a cash register with him (at the time of settlement with the buyer) and knock out a check at the time of transferring cash or debiting the payment from the client's bank card. But the law also allows punching a check in advance at the office and bringing it to the client along with the order no later than the next day after paying for the goods. It is forbidden to knock out a check before payment.

Using a mobile modem, you can even connect a portable online cash register to the store's cloud database. As a result, the courier will be able to receive complete information about the assortment, the balance of goods and current prices through the EKAM program installed on the smartphone.

Is it possible to register two legal entities for one online cash desk?

No. Legislation quite clearly dictates the rules - one cash desk is drawn up for each legal entity.

Is it possible to connect two sites with online sales to one online checkout?

Yes, you can. The law says that one cash desk should be used on one legal entity. How many sites are managed by the same legal entity. faces, in this case, does not matter.

Is it possible to connect online cash registers to mobile Internet?

Can. Moreover, in the event of a temporary lack of wired Internet, each entrepreneur is recommended to purchase a 3G modem to ensure the transfer of information from the online cash desk to the tax office. The minimum price of such devices will be $30-50. They will also be useful in outbound sales, in the work of courier and delivery services, in the sale of goods in places where there are no wired Internet providers at all.

From the equipment, you can purchase USB modems or more functional WiFi routers that support work with an inserted SIM card.

Mobile operators took care of entrepreneurs, and specifically under the law 54-FZ, they developed a number of cheap tariffs. In addition, universal SIM-cards appeared on sale, supporting work with the four largest networks at once. For unlimited access to mobile Internet for an online cash register, you will have to pay about 100 rubles.

Is it possible to issue an online checkout when paying for goods with a credit?

Until July 2019, entrepreneurs may not issue an online checkout when paying for goods on credit. Although, before the adoption of the law 192-FZ in the summer of 2018, this was mandatory, as the Ministry of Finance spoke about in its letter No. 03-01-15 / 54339.

To display credit transactions, a fiscal receipt has special details. Therefore, entrepreneurs are advised to set up online checkouts appropriately now and start issuing checks to customers when paying for goods on credit. Postponing the implementation of this functionality for later is not worth it.

How often do you need to replace the fiscal drive?

Does the state provide assistance with the purchase of online cash registers?

Yes, the state has taken care of individual entrepreneurs who find it difficult to independently raise funds for the purchase of cash registers. Legal entities are not eligible.

But not all individual entrepreneurs will be able to take advantage of government assistance. Since the second half of 2018, entrepreneurs on PSN and UTII, who are engaged in retail trade and catering, have already been deprived of it. The rest can still apply for reimbursement of the cost of purchased equipment until July 2019.

The state does not provide financial assistance, but it allows to reduce tax payments in 2018-2019 by the amount of the cost of cash registers, but not more than 18,000 rubles. Compensation affects not only the cost of purchasing CCP, but also its configuration and installation. Thus, small entrepreneurs can buy an online cash register almost for free.

A prerequisite for obtaining a tax deduction is the registration of the CCP with the Federal Tax Service. Without this fact, the refund will not be paid.

Where can I repair an online cash register?

Law 54-FZ significantly liberalized the market for servicing cash registers. Now there are no direct requirements for companies that carry out service repairs of CCPs.

The entrepreneur himself can also repair equipment. However, certain nuances in this area remain. So, if the integrity of the warranty seal on the device case is violated, the entrepreneur loses the warranty. Therefore, if the fiscal registrar breaks down, he will have to pay the cost of repairs out of his own pocket.

In fact, the old central heating centers were reformatted into ordinary service centers. They were certified by manufacturers of cash registers and received extended rights to sell and repair them.

When repairing it yourself, it is important not to violate the integrity of the fiscal drive, otherwise the entire period of its operation will be counted by the tax authority as a period in which the online cash register was not used. And that comes with very heavy fines.

When to issue a check for remote payment and home delivery?

The law provides for, but with remote payment, delivery of an online cash register check to a client is allowed the next day after receiving the funds. This facilitates the work of many urban retailers who use the services of couriers.

Now, after receiving payment for the goods on the Internet, you can print out a paper receipt for the client and put it in the package with the goods. The main thing is to deliver the document to the buyer before the end of the next business day. Such a payment scheme eliminates the need to use portable online cash registers and greatly facilitates the work of many entrepreneurs.

Our other articles about online cash registers

• How is cash on delivery reflected in the online checkout and who should issue the check ;; BSO - Strict Reporting Form;
• KKT— Cash register equipment;
• CEP— Qualified electronic signature;
• FR— Fiscal registrar;
• ECLZ— The electronic control tape protected;
• EDS- Electronic digital signature;
• OFD- operator of fiscal data, plays the role of an intermediary between business and the Federal Tax Service. The function of the OFD is to collect information from cash registers and transfer it to the Federal Tax Service. OFD can be any organization that has passed the test and received a license from the FSB to process fiscal data. OFD stores all received data for 5 years;
• FN- fiscal drive, analogue of EKLZ. The device in a sealed case is responsible for encryption and data transmission to the OFD. Writes data in an uncorrected form. It is assumed that the entrepreneur can independently change the fiscal accumulator. For OSN, a replacement of the FN is required once every 13 months. For UTII and PSN - 1 time in 3 years;
• Register of fiscal drives- in addition to the register of cash registers, there will be a register of fiscal drives. When registering and re-registering cash registers, the Federal Tax Service will verify the data of the cash register and the data of both registers.

There are many new definitions in 290-FZ, the entire list can be found in the text of the amendments.

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