We have collected all the useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law No. 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the use of cash registers". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with CCP - UTII and PSNshchikov. Online cash desks for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the article was written, several important changes to the law have come into force, and new clarifications have been issued by the Federal Tax Service.

Read the post for the latest information:

More on what's happening now:

What is an online checkout

Online cash register is a cash register that meets the new requirements:

• prints a qr-code and a link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a built-in fiscal drive,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers since 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing cash registers that were released earlier.

For example, all cash registers and fiscal registrars of Wiki can be modified to an online cash register. The price of the upgrade kit is 7500 rubles. The total includes the cost of a fiscal drive (6,000 rubles), a nameplate and documentation with a new CCP number (1,500 rubles). Software updates at all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are entered in a special register of cash register models and approved by the Federal Tax Service.

How the online cash desk works and what should be on the check now

The process of selling at the online checkout now looks like this:

Online checkout contains:

If the buyer asked to send an electronic copy of the check, then the client’s email address or his subscriber number must be indicated in the paper one.

The address of sale varies depending on the type of trade. If the cash desk is installed indoors, then you must specify the address of the store. If trading is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.

The name of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- an organization responsible for the acceptance and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to customers. The list of accredited OFDs is presented on the website of the Federal Tax Service.

Register of online cash desks is a list of cash registers ready to work under the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 CCP models. The list is updated, anyone can see it on the tax website. Each specific cash desk is also entered in the register of CCP copies.

fiscal accumulator encrypts and transmits fiscal data to the OFD. FN came to replace ECLZ.

fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for the fiscal drive are described in the law, now there is one model of the fiscal drive available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator for all entrepreneurs is different and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the CCP is obliged to keep the FN after replacement for 5 years. An entrepreneur can change the FN on his own. But in order to avoid problems with registration or replacement of a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6000 rubles.

Agreement with OFD- a mandatory document under the requirements of the new law. Without it, it will not even be possible to register an online cash register. However, the owner of the cash desk can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should switch to online checkout

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• dealers in excisable goods,
• online store owners
• entrepreneurs providing services to the public and not using cash desks, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (BSO) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a kind of online cash register and it also transmits data online. .

Terms of transition to online cash desks: 2017-2018.

Very often, entrepreneurs ask the question: “If a company operates on two taxation systems, the simplified tax system and UTII, when to switch to new rules?”

From July 1, 2017, taxpayers on the simplified tax system must use the online cash register. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempt from online cash registers

As before, the following are exempted from working with cash desks: representatives of small businesses providing shoe repair services, sellers in unequipped markets, merchants of products from tanks and carts, newsstands, people renting their own housing, organizations with non-cash payment, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash desk. True, the list of such areas is determined by local leaders.

How to switch to online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future work of a business, and should be approached responsibly.

The main thing is not to delay. If you are planning to make the transition, let's say, in late spring, then there is every chance that you will be late with the transition to the online checkout by July 2017.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This gives rise to many difficulties: online cash register manufacturers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legitimate trade. Well, or trade with the risk of getting a fine.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.


Select an online cash desk to switch to 54-FZ
Solutions for any business

The procedure for switching to online cash registers

So, to move smoothly to the online checkout, plan thoroughly and proceed in stages:

1. Find out if existing equipment can be improved

Contact your box manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

Add to this amount the work of the TsTO (or ASC) to finalize the CCP. Although registering a cash register and a drive on the website of the Federal Tax Service is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for the replacement of the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remake old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

In order not to waste your money, do a little market research. Find out how much it costs to upgrade a cash register on average in the market (from different manufacturers), how much a new online cash desk costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

• Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives - a similar service for checking fiscal drives (so that you don't get sold a broken or already used drive).

3. Schedule ECLZ Replacement

In order not to overpay for the work of the ECLZ, specify when its service life ends. At the end of the ECLZ, it is better for you to immediately install a fiscal drive and go to online cash desks.

4. Swipe the Internet to the store

The Internet for the online cash register must be stable. Check if the ISPs in your area have special rates (you can also consult your ASC). Find out what works for you: wired internet or Wi-Fi modem.

5. Check for cash program updates

If you work with cash register software, for example, with an inventory accounting system, be sure to find out if it will be finalized to work according to the new rules, whether it is compatible with the online cash register, how much the revision will cost and when it will be carried out. Wiki's cash desks work with all inventory systems for free - this is our basic functionality.

After all the preparatory work, decide when you will switch to the online cash register.

6. Remove the old cash register from the register of the Federal Tax Service

Contact your TsTO and remove the report from the ECLZ. Write an application for deregistration and go to the tax office. You should have a cash register owner card with a deregistration mark on your hands.

7. Choose an OFD and conclude an agreement with it

This is a prerequisite for registering an online cash register. Explore the options, conditions and service provided. The OFD Agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to draw up paperwork or go to the branch.

After the conclusion of the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while, you will be given a registration number.

The electronic method of registering an online cash register allows you to save time. To set up an online cash register, you will need a digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. On the site nalog.ru, register in your personal account.
2. Fill out an application on the FTS website.
3. Enter the registration number of the online cash register and fiscal accumulator.
4. Fill in the details of the OFD.

If you did everything correctly, the Federal Tax Service will issue you a CCP registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. The amount of penalties: from 3,000 rubles to the prohibition of trade.

The procedure for filing an administrative violation has become easier. For the first violation, in some cases, a verbal warning is possible, but for a second violation, trading is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, follow all the requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answering simple questions about your outlet will help you decide on the requirements.

Are you going to use the cash register as a business automation tool? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a checkout that at least knows how to upload sales data to Excel spreadsheets.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash desk should be adapted for EGAIS, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or staff IT specialist? Now the cash desk is an IT system, which includes not only a cash register, but also an Internet connection, a connection with the OFD and a cryptographic tool. If you do not have an employee in your staff who can carry out prompt diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with a service center.

Having decided on the main characteristics, you can make a decision.

Example: choose a checkout for a convenience store

Let's say you have a small convenience store with a range of beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash desk that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash desk is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with EGAIS and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner, from whom you will buy a cash register.

Example: choose a cash desk for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and are not going to. You collect information about customers in a common CRM system. There is a computer engineer on staff who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. Your technical specialist will find all the necessary instructions in the Dreamkas support section and the OFD that you choose.

If you do not have an ordinary hairdresser, but a premium class salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in functions from budget cash desks, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online checkout

The requirements of 54-FZ and EGAIS are fully met by Wiki's box office.

The Federal Tax Service has unimpeded, including remote, access to all fiscal data (FD) contained in the database of FD operators, as well as to other official information about companies and individual entrepreneurs. This means that, based on the available information, the tax authority can conduct not only a test purchase, but also a remote verification of compliance with the procedure for applying CCP.

In addition, employees of the Federal Tax Service are not required to notify about the start date of a cash check, and there are no restrictions on the frequency of such checks. These rules are not provided for by current legislation. In particular, the norms of the Federal Law of December 26, 2008 No. 294-FZ on the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control do not apply to supervision over compliance with the procedure for applying CCP.

If you mistakenly did not register the cash register within the prescribed period or otherwise violated the procedure for applying the cash register (for example, the data from your online cash register was received intermittently), it is in your interests to eliminate all violations as soon as possible. Ilya Antonenko

Ilya Antonenko, certified auditor.

Who is obliged to apply the CCP after 07/01/2018

A significant part of companies and individual entrepreneurs who initially received a deferment must apply CCP from 07/01/2018. This also applies to those who receive payment from individuals in a non-cash manner without using payment cards, from foreign individuals for goods (works, services), as well as from employees of their company (clause 9, article 7 of the Federal Law of 03.07. 2016 No. 290-FZ). At the same time, it is necessary to apply CCP even when the buyer did not provide data on the mobile phone number or e-mail address, that is, the company or individual entrepreneur has no way to fulfill the requirement of the law to provide the check to the buyer in electronic form.

At the moment, it is not clear at what point it is necessary to apply CCP when receiving non-cash payment. The position of the regulatory authorities on this issue is ambiguous. The user is obliged to apply the CCP from the moment of confirmation of the execution of the order to transfer funds by the credit institution. How to determine the moment of confirmation of the execution of an order to transfer funds by a credit institution is not clear. Does not add clarity and the indication that the CCP is applied "from the moment" and not "at the moment." Thus, today there are different approaches to determining the moment of applying CCP when receiving non-cash payment from individuals and organizations. It is necessary to independently determine a convenient algorithm for applying CCP in such a situation, based on the level of risk that the organization is ready to accept in the event of a dispute with inspectors.

Note that in accordance with the amendments that Federal Law No. 192-FZ of 03.07.2018 introduced into 54-FZ, organizations and individual entrepreneurs have the right not to use cash registers and not to issue (send) strict reporting forms until 07/01/2019 in the following cases:

• when making settlements with individuals who are not individual entrepreneurs, in a cashless manner (with the exception of settlements using electronic means of payment);
• settlements when accepting payment for housing and utilities, including contributions for major repairs;
• when offsetting and returning advance payments and (or) advances, when providing loans to pay for goods, works, services;
• when providing or receiving other consideration for goods, works, services.

In order to be convinced of the newly granted deferral of the use of CCPs, it is necessary to define the concept of "settlements using electronic means of payment", to which the tax authorities now include all forms of cashless payments.

What to do if CCT was not used by mistake

Penalties for non-use of CCP are very severe (see paragraph 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation), but they can be avoided. To do this, an organization or individual entrepreneur that has a registered CCP must perform the following actions until the tax authorities become aware of the fact of non-use of the CCP (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation; letter of the Federal Tax Service of Russia dated 07.12.2017 No. ED-4-20 / 24899; table 4, 5, 30, 31 to the Order of the Federal Tax Service dated 03.21.2017 No. ММВ-7-20/ [email protected]):

• eliminate the cause of the violation;
• punch a correction cash receipt for each amount accepted (paid) without using a cash register, indicating the corresponding sign of the calculation, as well as the details of the document that serves as the basis for the formation of such a check (for example, a memo about the fact that the cash register was not used when receiving (paying) funds);
• within three working days from the date of issuance of the correction check, inform the IFTS, for example, through the personal account of the CCP, detailed information on the adjustment of the calculations, including the details of the indicated correction checks.

When a delay in the use of cash registers is used when providing services to the public and at the time of payment, a strict reporting form (BSO) was not issued to an individual, it is necessary to additionally issue a BSO to the corresponding individual. In our opinion, in this case, this step is also necessary in order to avoid a fine (see clause 20 of the Regulation on settlements without the use of cash registers, approved by Decree of the Government of the Russian Federation of 06.05.2008 No. 359).

If the Federal Tax Service became aware of the violation as a result of the audit, the fine will still be issued. An individual entrepreneur or a company that belongs to small and medium-sized businesses may try to replace the fine with a warning on the basis of Art. 4.1.1 of the Code of Administrative Offenses of the Russian Federation, if an administrative offense was committed for the first time, while no harm was caused or there is no threat of harm to life and health of people, state security, and there is no property damage (Code of Administrative Offenses, letter of the Federal Tax Service of Russia dated 08.15.2016 No. 20/ [email protected]).

Viktor Vladimirovich Bachurin,
Head of Operational Control Department of the Federal Tax Service of Russia for the Sverdlovsk Region

FTS will check

We, of course, will carry out control work: compare the information we have on registered cash registers with information about who was supposed to register the cash desk before 07/01/2018, and check. Therefore, do not wait for the tax inspector to come to you. If you have violated the procedure for using cash registers, buy, register a cash desk and generate a correction check.

In accordance with the note to Art. 14.5 of the Code of Administrative Offenses, a person who voluntarily eliminates an offense and notifies the tax service of this in writing cannot be held administratively liable for violating the procedure for applying CCP. This rule applies to parts 2-4 and 6 of Art. 14.5 of the Code of Administrative Offenses.

For individual entrepreneurs on PSN and UTII, who should start using CRE from 07/01/2019, there is an additional motivation not to delay the registration of CRE. They can receive a tax deduction in the amount of 18 thousand ₽ for each cash register registered within the period established by law.

They punched the wrong check - our cheat sheet will help you: "".

Lychagina Svetlana Mikhailovna,
Deputy Head of the Federal Tax Service of Russia for the Stavropol Territory

The procedure for conducting inspections

The rights and obligations of the tax authority in the exercise of supervision over compliance with the legislation on the application of CCPs are prescribed in paragraph 1 of Art. 7 of the Federal Law of May 22, 2003 No. 54-FZ. The orders of the Ministry of Finance of the Russian Federation dated 10/17/2011 and No. 132n and 133n reflect the timing and sequence of administrative actions in monitoring the completeness of accounting for cash proceeds, compliance with the requirements for cash register equipment, the procedure and conditions for its registration and application, as well as the procedure for interaction of tax authorities with organizations and individual entrepreneurs .

To prevent violations and, as a result, administrative liability, we recommend that taxpayers study in detail the provisions of Federal Law No. 54-FZ, including all amendments and additions.

We also remind you that from 07/01/2018 it is necessary to carry out settlements using cash registers when trading in such non-food products as carpets and rugs, leather and wood products, furniture, most types of clothing, computer equipment, etc. (Decree of the Government of the Russian Federation of 14.04. 2017 No. 698-r, letter of the Federal Tax Service of Russia dated April 28, 2017 No. ED-4-20 / [email protected]).

Today we will consider the topic: "amendments to the law on cash registers, what has changed for online cash registers from July 1, 2019 - 2020" and analyze based on examples. You can ask all questions in the comments to the article.