In July 2016, amendments to the law on KKM dated May 22, 2003 No. 54-FZ came into force, and now all organizations and individual entrepreneurs need to. How this transition takes place, who it will affect, what the new cash registers are like - we will tell in our article.

What is a cash register with online data transfer

Online cash registers allow tax authorities to instantly receive information about the cash transactions of an individual entrepreneur or company. A new type of cash register must have a built-in fiscal drive in which data is protected from changes, connect to the Internet, generate a paper and electronic check, contact the operator of fiscal data, print a QR code on the check, transfer electronic copies of checks to the operator and the buyer.

You can buy a new cash register with such functions - on an online cash register, the price starts on average from 14,000 rubles, for fiscal drives from 7,000 rubles. But for those who want to save their money, some "old" existing cash registers can also be upgraded to online cash registers. Such models, both new and old with the possibility of improvement, are listed in a special register approved by the Federal Tax Service.

fiscal operator

In order to transfer information about transactions carried out through online cash desks to the IFTS, it is necessary to conclude an agreement with an accredited fiscal data operator (Article 4.6 of Law No. 54-FZ). These are organizations located on the territory of the Russian Federation and have received permission to process fiscal information. The decision to issue or cancel a permit for the operator's activities is made by the tax service (Articles 4.4., 4.5 of Law 54-FZ).

The website of the Federal Tax Service maintains ]]> a register of fiscal data operators ]]>, which lists all accredited organizations.

For each punched check, the online cash register generates a fiscal sign, which is sent to the fiscal operator, where it is stored, in return the seller receives a unique check number, and all information about the completed sale is sent to the Federal Tax Service. In fact, the fiscal operator is an intermediary between the online cash register and the Federal Tax Service.

Registration of CCP

One of the advantages of introducing online cash registers is the simplification of the procedure for registering them with the Federal Tax Service. An application for registration or re-registration of KKM can now be submitted not only on paper, but also in electronic form without visiting the inspection (Article 4.2 of Law No. 54-FZ).

Registration of cash registers online is carried out on the website of the Federal Tax Service in the personal account of the taxpayer in the section "Cash equipment". For this you need:

• fill out and send an application to the IFTS in a special form,
• after checking the received data, the IFTS will assign a registration number to the online cash register, which should be entered into the fiscal drive along with information about the organization or individual entrepreneur, and generate a registration report at the checkout,
• complete the registration of the cash register by adding the data from the registration report to your personal account.

If everything is done correctly, the date of registration and the expiration date of the fiscal accumulator will appear in your personal account.

Who switches to online cash registers: stages

The law provides for a phased transition to online cash registers from 2016 to 2018. Voluntary data transfer began in July 2016, and it was allowed to register old-style cash registers until 02/01/2017.

From February 1, 2017, the registration of old cash desks has been discontinued, but until July 1, 2017. you can still work with cash registers without a fiscal drive, as well as re-register them and remove them from the register. Tax authorities now register only new online cash registers.

Since March 31, 2017, a special rule has been in force for those who sell alcohol products at retail, including beer: regardless of the applicable taxation system (including UTII and a patent), the use of cash registers has become mandatory for them. Moreover, those who previously worked without cash registers must install cash registers that meet the new requirements of the law on online cash registers from 2017, because it is impossible to register old models of cash registers from February 1, 2017 (clause 10, article 16 of the law of November 22 .1995 No. 171-FZ).

From July 1, 2017, it will be possible to use only new-type cash registers, except for those for whom the transition to online cash registers has been extended until July 1, 2018. From July 1, 2018, absolutely all individual entrepreneurs and organizations using cash payments and settlements bank cards, must switch to the new KKM-online. This includes those who previously could not use CCP, but now they will lose this right:

• UTII payers,
• IP on a patent,
• Individual entrepreneurs and organizations that draw up BSO when performing work and providing services to the population,
• sellers of lottery tickets and stamps,
• sellers of goods through vending machines.

For individual entrepreneurs applying a patent or UTII, the draft amendments to the Tax Code of the Russian Federation provide for a tax deduction for CCP, which may be applied from 07/01/2018. So far, the changes have not been adopted and exist only in the draft law, but if they are approved, such a deduction may amount to 18,000 rubles.

Work without new cash registers in 2018 will still be able to:

• those who are located in a remote area where the Internet connection is not available, which means that the transfer of fiscal data online is also impossible. Such persons can use KKM, which are not online cash desks, by issuing a paper check to customers. The list of hard-to-reach areas is established by the regional authorities (clauses 3 and 7 of article 2 of Law No. 54-FZ);
• Individual entrepreneurs and organizations engaged in shoe repair, key making, etc.;
• pharmacies in rural feldsher points;
• public transport drivers when selling tickets;
• Individual entrepreneurs and organizations selling newspapers and magazines in kiosks, ice cream, draft drinks, milk and kvass from tankers, live fish, trading in markets and fairs, peddling, as well as selling seasonal vegetables and fruits at the junctions (clause 2 of article 2 of the law No. 54-FZ).

Penalties for online cash registers since 2017

In 2017, updated fines for violators of cash discipline are in force, and the period during which such persons can be held accountable has been extended to 1 year (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

• For the use of outdated KKM models, a warning or a fine follows - for an organization 5000-10,000 rubles, for individual entrepreneurs 1500-3000 rubles.
• A sale without a cash register will cost legal entities 75-100% of the outstanding amount, but not less than 30,000 rubles, and an individual entrepreneur will pay 25-50%, but not less than 10,000 rubles. For a repeated such violation and failure to carry out a total of more than 1 million rubles, the seller's activity is suspended for a period of up to 90 days.
• For an unissued check, both paper and electronic when using online cash registers, a warning or a fine of 10,000 rubles follows. for organizations and 2000 rubles. for entrepreneurs.

Federal Law No. 54-FZ of May 22, 2003 “On the use of cash registers...” (hereinafter referred to as Law No. 54-FZ) was updated back in 2016.

Appropriate changes were made to it by Federal Law No. 290-FZ of July 3, 2016 (hereinafter referred to as Law No. 290-FZ), but only on July 1, 2017 for CCP registered with the tax authorities before February 1, 2017, the “transitional period” ended ”, during which it was possible to apply the CCP, guided by the old requirements of Law 54-FZ (clause 3, article 7 of Law No. 290-FZ). Thus, many organizations and individual entrepreneurs have only recently encountered innovations.

CCP is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Law No. 54-FZ (Article 1.1, Part 1, Article 1.2 of Law No. 54-FZ). We will discuss these cases in more detail below.

Moreover, the new version of Law 54-FZ clarifies that calculations- This:

• acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered;
• acceptance of bets and payment of funds in the form of winnings when carrying out activities for the organization and conduct of gambling;
• acceptance of funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when organizing and conducting lotteries.

Important!
From July 1, 2017, CCPs must be used not only for cash settlements or using bank cards, but also for settlements using electronic means of payment.

This means that when making payments using payment systems, for example, PayPaI, Yandex.Money, etc., sellers must also use cash registers (clause 19, article 3 of Federal Law No. 161-FZ of June 27, 2011 “On the National Payment System "). Moreover, the Ministry of Finance of the Russian Federation clarified that even if an individual makes a payment through a bank by a payment order, when receiving a payment from individuals to a settlement account, the seller is obliged to issue a cash receipt (see, for example, Letter of the Ministry of Finance of Russia dated 08.15. 2017 N 03-01-15/52356).

The check is sent to the subscriber number or e-mail address indicated by the buyer until the moment of payment, unless the organization (IE) is unable to obtain the specified data of the buyer. In this case, the organization (IP) must take all measures to obtain the buyer's data. One of such measures may be reaching an agreement with a credit institution to request the buyer's data when the buyer (client) submits an order to the credit institution (Letter of the Ministry of Finance of Russia dated 15.08.2017 N 03-01-15 / 52356).

How to implement these recommendations is not yet clear. But entrepreneurs have time to resolve this issue. The fact is that, according to clause 9, article 7 of Law No. 290-FZ, if organizations or individual entrepreneurs, in accordance with Law No. 54-FZ (as amended until the date of entry into force of Law No. 290-FZ), have the right not to apply the CCP, such a right is retained by them until 07/01/2018.

Since, before the amendments to Law 54-FZ, it was not necessary to use cash registers for settlements by electronic means of payment (with the exception of payments by payment cards), organizations or individual entrepreneurs will be required to use cash registers in such situations only after 07/01/2018 (Letter of the Ministry of Finance of Russia dated 13.10. 2017 N 03-01-15/67149). We hope that by this time the issue with the practical implementation of innovations will somehow be resolved (corresponding changes will be made to the legislation).

Who can not use online cash registers?

In accordance with the norms of Law No. 54-FZ, the following categories of taxpayers can currently make payments without the use of online cash desks:

Exemption from the use of online cash registers when making payments

In addition, in accordance with the “transitional provisions” of Law No. 290-FZ, until 07/01/2018, as already mentioned, organizations and individual entrepreneurs previously exempted from the use of CCPs may NOT apply CCP (clause 9, article 7 of Law No. 290-FZ) , as well as organizations and individual entrepreneurs:

• Performing work that provides services to the public (subject to the issuance of appropriate forms of strict accountability) (clause 8, article 7 of Law No. 290-FZ).
• Individual entrepreneurs on PSN, as well as organizations and individual entrepreneurs on UTII when carrying out types of entrepreneurial activities for which UTII is applied (subject to the issuance of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work) at the request of the buyer (client) , service)) (clause 7, article 7 of Law No. 290-FZ).
• Carrying out trade using vending machines (clause 11, article 7 of Law No. 290-FZ)

Note!
Draft Law No. 273256-7 was submitted to the State Duma of the Federal Assembly of the Russian Federation, which provides for amendments to Article 7 of Law 290-FZ and an extension until 07/01/2019 of the possibility not to use CCP by organizations and individual entrepreneurs listed in the above cases

We also note that until July 31, 2017, the use of cash registers was mandatory for the retail sale of alcoholic products, including the provision of catering services (Letters of the Ministry of Finance of Russia dated March 27, 2017 No. No. 2148/03-04). This requirement was provided for in paragraph 10 of Art. 16 of the Federal Law of November 22, 1995 No. 171-FZ “On state regulation of the production and circulation of ethyl alcohol ...” (hereinafter - Law No. 171-FZ) (as amended by paragraph 11 of article 1, paragraph 4 of article 9 Federal Law of July 3, 2016 No. 261-FZ).

But from July 31, 2017, this rule prescribes the use of cash registers in accordance with Law 54-FZ, and not in all cases of retail sale of alcohol (clause 13, article 1, clause 1, article 8 of the Federal Law of July 29, 2017 No. 278-FZ , Letter of the Ministry of Finance of Russia dated September 05, 2017 No. 03-14-17 / 56802). That is, from this date, individual entrepreneurs on PSN, as well as organizations and individual entrepreneurs on UTII, when selling alcohol, have the right not to apply CCP until 07/01/2018.

True, at the same time, Rosalkogolregulirovanie and the Ministry of Finance of the Russian Federation remind that the absence of an obligation to use CCP does not exempt from the obligation to transfer information about the retail sale of alcoholic beverages to the Unified State Automated Information System.

In addition, in accordance with paragraphs. 13 p. 2 art. 16 of Law N 171-FZ establishes a ban on the retail sale of alcoholic products (with the exception of sellers engaged in the retail sale of beer, beer drinks, cider, poire and mead) without providing the buyer with a document with a bar code on it containing information about the fact of fixing information about the retail sale of alcoholic products in EGAIS.

Thus, retail sellers of alcohol (with the exception of sellers engaged in the retail sale of beer, beer drinks, cider, poiret and mead) are required to issue to the buyer a document confirming the sale of alcoholic products in the Unified State Automated Information System even in cases where they are exempted from the obligation to use CCP (Letter Ministry of Finance of Russia dated 09/05/2017 No. 03-14-17 / 56802).

Therefore, indulgence in terms of the ability not to apply CCPs in fact affected only organizations and individual entrepreneurs engaged in the retail sale of alcohol in the provision of catering services (clause 13, clause 2, article 16 and clause 2.1, article 8 of Law 171-FZ). Thus, from 07/01/2017, most organizations and individual entrepreneurs are still required to use online cash registers.

Responsibility for non-use of online cash registers

Control and supervision over compliance with the legislation of the Russian Federation on the use of CCPs is carried out by the tax authorities (clause 1, article 7 of the Law of the Russian Federation of March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation”, clauses 1, 2 of article 7 of Law No. 54-FZ).

Law No. 290-FZ amended the Code of Administrative Offenses and toughened responsibility for non-use (use in violation of established requirements) of CCP.

Non-use of CCP in the cases established by the legislation on CCP

The non-use of CCPs should be understood (clause 1, article 3 of Law No. 54-FZ, clause 1 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 No. 16, Letter of the Ministry of Finance of Russia of September 1, 2016 No. 03-01-12 / VN-38831) actual non-use of cash registers (including due to its absence).

Separate liability is also established for the use of CCPs that do not meet the established requirements or in violation of the application or registration procedure.

The Federal Tax Service clarified that a CRE without a fiscal accumulator, including one deregistered unilaterally by a tax authority, cannot qualify as a CRE in the understanding of Law N 54-FZ.

Therefore, starting from 07/01/2017, making payments for goods (works, services) sold using old cash registers without a fiscal accumulator entails administrative responsibility in accordance with parts 2 and 3 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (Letter of the Federal Tax Service of Russia dated January 31, 2017 N ED-4-20/1602).

Established grounds for exemption from administrative liability for offenses provided for by parts 2, 4 and 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation (note to article 14.5 of the Code of Administrative Offenses of the Russian Federation): the user of the CRE must voluntarily declare to the tax authority about the offense committed (about non-use of the CRE, application of the CRE that does not meet the established requirements, or with violation of such requirements), as well as voluntarily fulfill the relevant obligation before a decision on an administrative offense is issued.

Wherein release will occur if the following conditions are simultaneously met:

• At the time of filing the application, the tax authority did not have the relevant information and documents on the administrative offense committed;
• The submitted information and documents are sufficient to establish the event of an administrative offense.

As a result, a decision will be issued to terminate the proceedings in the case of an administrative offense.

A simplified procedure for bringing to administrative responsibility has been introduced, in which an administrative fine can be imposed by a tax authority without drawing up a protocol on an administrative offense, but only if the CCP user agrees with the event of the alleged administrative offense (clause 4, article 28.6 of the Code of Administrative Offenses of the Russian Federation).

This is possible in situations where the tax authority reveals an offense as a result of an automated check of information received and applications from individuals and organizations. In such cases, an administrative fine is imposed in the amount of 1/3 of the minimum administrative fine provided for in parts 2, 4 and 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation (part 3.4 of article 4.1 of the Code of Administrative Offenses of the Russian Federation).

If the online cash register was purchased out of time...

We would like to draw your attention to the fact that the statute of limitations for bringing to administrative responsibility for violations of the legislation of the Russian Federation on the use of CCPs is one year(part 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation, clause 4, article 3 of Law No. 290-FZ). The year is calculated (part 2, article 4.5 of the Code of Administrative Offenses of the Russian Federation, clause 14 of the Decree of the Plenum of the Armed Forces of the Russian Federation of March 24, 2005 No. 5):

• Or from the date of the offense (for example, from the moment the check was not issued to a specific buyer);
• Or from the day an administrative violation is discovered, if it is a continuing one (for example, the absence of a cash register from an organization obliged to use it).

Therefore, the question still remains relevant: do respectable organizations and individual entrepreneurs face administrative liability for involuntary violation of the rules for applying CCP? The fact is that suppliers of online cash registers were not ready for a large demand for their goods. Therefore, many organizations and individual entrepreneurs failed to receive new cash registers from suppliers in a timely manner or upgrade the old ones.

The Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation explain that liability will not apply to those individual entrepreneurs and organizations that have taken all the necessary steps to acquire or modernize a CCP.

In order to prove this fact, the tax authorities will study the contract for the supply of a fiscal drive for reasonable time until the expiration of the block of the protected electronic control tape (ECLZ) or until the deadline for the possibility of its use specified by law (Letters of the Ministry of Finance of Russia dated 10/11/2017 N 03-01-15 / 66392 dated 06/28/2017 No. 05/30/2017 No. 03-01-15/33121, 05/19/2017 No. 03-01-15/31083, 05/19/2017 No. 03-01-15/31072, 05.05.2017 No. 03-01-15/28071 , No. 03-01-15/23313 dated April 18, 2017, Federal Tax Service of Russia dated July 11, 2017 No. ED-4-20/ [email protected]).

For example, if a taxpayer has entered into an agreement and paid an invoice for the supply of a fiscal accumulator, and the manufacturer was unable to deliver the goods by 07/01/2017, then in such a situation the said person will not be held administratively liable, since the taxpayer is not guilty of this.

As you can see, not everything is so smooth and clear in the new order of CCP application. And legislators understand this. Therefore, it is likely that in the near future the laws governing the application of CCPs will be amended accordingly.

Experts of PRAVOVEST Audit LLC

When implementing control functions in the field of cash registers (hereinafter referred to as cash registers), the tax authorities are guided by the use of a risk-based approach, which, under the current regulatory framework, made it possible from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38% and at the same time increase their performance from 54 to 86 per cent.

At the same time, the current level of technology development makes it possible to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by world experience.

In order to improve the current order - costly, laborious and administratively inconvenient - the idea of ​​reforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Payment Cards” and certain legislative acts of the Russian Federation” came into force .

The law provides for the following main provisions:

1. Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
2. Possibility to carry out all registration actions with cash registers and other legally significant document flow on the application of cash registers through a personal account on the website of the Federal Tax Service of Russia.
3. Production of cash receipts and strict reporting forms exclusively by cash registers with the possibility of sending them in electronic form to the subscriber number or e-mail of the buyer. The strict reporting form is equated to a cashier's check.
4. The use of cash registers in the provision of services, as well as by payers of a single tax on imputed income and a patent.
5. The use of a fiscal drive (an analogue of a secure electronic control tape) with the possibility of its independent replacement once every 3 years by UTII and patent payers, as well as the service sector. The deadlines for the use of the fiscal accumulator are not limited by law.
6. Maintenance is not necessary for registering a cash register with the Federal Tax Service of Russia.
7. Examination of manufactured cash registers and technical means of fiscal data operators.
8. Instance accounting of the Federal Tax Service of Russia of manufactured cash registers and fiscal drives in the form of registers.
9. Possibility of using CCP offline under certain conditions.
10. New forms of control measures, the possibility of requesting information on accounts from banks during operational checks.
11. Smooth and phased transition to a new procedure for the use of CCP. So, from July 15, 2016, the possibility of a voluntary transition to the new procedure is provided, from February 1, 2017, registration of cash registers will be carried out only according to the new procedure, and from July 1, 2017, the old procedure will cease to be valid. At the same time, service sector enterprises, owners of vending machines, as well as persons applying a patent and UTII, that is, for small businesses that were not obliged to apply CCP, will have another whole year to switch to the new order, for them it becomes mandatory from 1 July 2018.

The main provisions of the proposed system are:

1. Transfer of information on settlements in electronic form to the tax authorities through the operator of fiscal data.
2. Electronic registration of cash registers without visiting the tax authority and without physical provision of cash registers.
3. Building a system for guaranteed detection of violations based on automated analysis of information on settlements, identification of risk zones for committing offenses and conducting targeted effective checks.
4. Involvement of buyers in civil control.

To test the proposed technology, an experiment was conducted in accordance with Decree of the Government of the Russian Federation dated July 14, 2014 No. 657 “On conducting an experiment in 2014-2015 ...” using the technology for transferring information about settlements to the tax authorities.

The purpose of the experiment is to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transfer technology, as well as the technical capabilities of operating CCP and information transfer technology.

The experiment was carried out within six months from August 1, 2014 in four subjects of the Russian Federation: in Moscow, the Moscow region, the Republic of Tatarstan and the Kaluga region.

The experiment showed both the financial efficiency of the technology for transferring information about settlements for organizations and individual entrepreneurs during the transition to the proposed procedure for using cash register equipment, and the convenience of using this technology. At the same time, the technical possibilities of operating the technology for transmitting information about calculations are proved.

The experiment involved taxpayers of various types and scales of activity: both large retail chains and individual entrepreneurs. At the same time, along with taxpayers who are obliged to use CRE, the experiment involved taxpayers who are not required to use CRE, for example, those working in the provision of services.

The experiment was completed on February 1, 2015, however, at the request of the taxpayers participating in the experiment, by Decree of the Government of the Russian Federation of June 3, 2015 No. 543, they were granted the right to register cash registers and work using the new technology until the end of 2015. By Decree of the Government of the Russian Federation No. 1402 dated December 22, 2015, the participants in the experiment were granted the right to use CCP using the new technology until the end of 2016.

To date, 3.5 thousand units of cash registers have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.

What are the benefits of the new technology? First of all, it allows a conscientious owner of a cash register to:

1. reduce the annual cost of CCP;
2. get a tool with which he can monitor his turnovers, indicators in real time, and better control his business;
3. be able to register a cash register through the website of the Federal Tax Service of Russia without its physical submission to the tax authority;
4. use modern electronic devices as part of CCP - mobile phones and tablets;
5. get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
6. operate in a fair competitive business environment by preventing unscrupulous taxpayers from illegally minimizing their tax liabilities and unfairly gaining a competitive advantage.

1. receive an electronic receipt from the fiscal data operator and (or) in your e-mail;
2. independently quickly and conveniently check the legality of a cash receipt through a free mobile application and, in case of questions, immediately send a complaint to the Federal Tax Service of Russia.

From the point of view of the state, legalization of retail trade and the service sector is expected and, accordingly, an increase in tax revenues, as well as optimization of labor costs through the transition to electronic registration and focusing the attention of tax authorities on risk areas.

Hello dear readers! In this article, we will analyze one more point on working with new online cash registers, namely, how to switch to them. For those who are not yet familiar with this issue, we advise you to read the article about.

Today you will learn:

1. Who and in what terms is obliged to switch to online cash desks;
2. How to make the transition - step by step instructions;
3. Where to look at registers of cash registers and fiscal drives.

Since the beginning of this year, the topic of online cash desks among entrepreneurs has been ranked first in the list of priority problems. So, everyone understands that sooner or later everyone will have to switch to new cash desks. The main reference date for most businesses is July 1, 2017, for some, mainly small businesses, the transition is delayed until July 1, 2018.

Terms of transition to online cash desks

The process of transition to new cash desks was initially divided into several stages, the first of which have already passed.

Let's analyze them using the following table:

So, old-style cash desks have already ceased to register and entrepreneurs are faced with the task of changing old cash desks to new ones. There are several months left for this, as July 1, 2017 is just around the corner.

For some, the transition period may come even earlier! From March 31, 2017, those who sell alcoholic products can only do so using a cash register. In this case, the taxation regime, even if it is or for which there is a delay, does not matter. In this scenario, the delay until 2018 ceases to apply. Until July, it will be possible to work at the existing old-style checkout, from July there will have to be a new one - everything is according to the standard scenario.

How to make the transition to online cash registers? How to think over the plan of your actions? Our step-by-step instructions will help you with this.

Step-by-step instructions for switching to online cash registers

We will break the whole process of changing the old-style cash desk into several steps. So, you should start with preparatory measures, then purchase a new device or upgrade an old one, and, finally, register a new CCP with the tax authorities.

Step 1: We study the law on the use of cash registers and establish whether you need to use a cash register in your activities, and also when exactly this obligation to use it comes.

If from the middle of 2017 - there is not much time and work should begin on replacing the cash desk right now, if from 2018 - measures to replace cash registers can be postponed for the time being.

Step 2: We will find out whether it is possible to upgrade the existing CCP to the new requirements.

If it is impossible to upgrade or you didn’t have a cash desk at the beginning, then you need to look at the list of equipment that meets the new requirements of the law and choose the model that suits you. With these questions, you can contact the manufacturers of CCPs or the technical service center with which you work.

Some models of cash registers cannot be upgraded, some do not yet have an upgrade kit. In the second case, such an upgrade kit can be waited if it is reasonable and you have confirmation from the manufacturer that it is being developed and will be released soon.

Step 3: Determine what is more appropriate for you: buy a new cash register or upgrade the old one?

The decision must be made primarily based on the estimated costs. It is logical that you should choose a cheaper option. But the cost is not always decisive, other factors can also influence, for example, the number of cash desks that need to be changed, the features of the activity, and further business development plans.

If you have several cash registers that need to be replaced, for example, in different outlets, then it makes sense to schedule their modernization and replacement.

Step 4: We buy either a new cash register or a kit for upgrading an existing device.

Plus, you should purchase the necessary cash register software. On these issues, you will be advised by the seller of cash registers.

Step 5: We deregister the old cash desk even if we only upgrade it to new requirements.

After 07/01/2017, all old cash registers that have not been deregistered by the owners will be automatically deregistered as not meeting the requirements - be careful and do not delay the process of replacing cash registers.

Step 6: We bring the cash registers into condition for a new registration.

For those who bought a new cash register, it is necessary to install the device itself, update the software, provide other technical issues (access to the Internet, etc.). For those who modernize an old-style cash register, after removing the equipment from the register, it is necessary to install a modernization kit, remove the ECLZ and replace it with a fiscal drive, update the software.

Both the manufacturer's representatives and the technical service center with which you have previously worked can help in installing the upgrade kit.

Step 7: We conclude an agreement with a fiscal data operator (abbreviated OFD).

This requirement is mandatory; without it, the Federal Tax Service will not register your cash register.

OFD - an intermediary between the seller and the tax authorities, which ensures the transfer of data on revenue. Only a Russian company that has a permit for such activities can act as an OFD.

Step 8: We put a new / updated cash register on record with the tax office.

Here the sequence of actions looks like this:

1. We draw up and submit an application for registration of CCP. This can be done either online through the CCP office on the website of the Federal Tax Service (an electronic signature is required), or in paper form at any tax office (previously you could only go to your own).
2. The tax office tells you the registration number of the CCP, which will not change during the entire period of using the device.
3. You write this number to the fiscal drive. You will also need to specify other data, for example, the name of the organization or full name of the individual entrepreneur and other details. After filling in all the required information, you need to generate a registration report and submit it to the tax office. This can already be done in three ways: on paper, electronically through the CCP office or through the OFD. These actions must be carried out no later than the business day following the day of receipt of the registration No. from the tax service.
4. Within 5 working days, the tax authorities register the cash register and send you a registration card. You receive it through the KKT office or OFD in electronic form, if you need a paper version, contact the tax office, where you should print it out.

Step 9: The cash desk is installed and registered, you can work on it.

Registers of cash registers and OFD

The website of the Federal Tax Service has a special section dedicated specifically to online cash registers. We recommend that you familiarize yourself with its contents, there you can find a lot of useful information. For example, check the availability of a cash register in the CCP register, which meets the new rules and is approved for use, as well as look at the list of accredited OFDs in order to select the operator that suits you.

1. Register of cash registers;
2. Register of fiscal drives;
3. OFD register.

With the help of them, you can check the accuracy of the information provided to you by the sellers of cash registers and companies offering OFD services, so as not to run into unscrupulous counterparties.

On July 15, 2016, Federal Law No. 290-FZ came into force, which amends Law No. 54-FZ "On the use of cash registers"

Now most businessmen should switch to online cash desks, and all cash registers will send electronic versions of checks to the Federal Tax Service via the Internet. You will need to replace the electronic tape with a fiscal drive, connect the cash register to the network and conclude an agreement with a fiscal data operator to send checks.

Online cash desks in 2017: basic provisions

1. The scheme of work with tax authorities has changed, all data from checks will be sent to the Federal Tax Service via the Internet.

2. The registration of a cash register has been simplified, there is no need to go to the tax office, just go to the nalog.ru website and register a cash register through your personal account.

3. Entrepreneurs who do not currently use cash registers will be required to purchase online cash registers and send data to the tax service by July 1, 2018.

4. The changes also affected checks and strict reporting forms, now they will increase the amount of data that must be present.

5. So-called fiscal data operators have appeared, they will receive, store, process and transfer fiscal data to the Federal Tax Service.

6. Cash registers will technically become a little different, EKLZ will replace the fiscal drive.

7. Not everyone will be required to use online cash registers, there is a list of activities that will not need a new CCP.

Application of CCP in 2017 - how it will be

The buyer comes to the store for a purchase, the cashier scans the barcode on the package, the fiscal drive located inside the cash register saves the check, signs it with a fiscal sign, and sends the data on the OFD check. The fiscal data operator processes the information, sends the response back to the cashier, and the receipt data to the Federal Tax Service.
Then the buyer receives a check, or 2 checks at will (one paper and one electronic, by mail or phone)

Therefore, in accordance with the law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the check penetration speed will not depend on the Internet speed, the data will be transmitted in parallel, and even if the network fails, the check information will be transferred to the OFD later, as soon as the connection is restored.

Mandatory details of checks and BSO for online cash registers

In view of the new requirements that relate to cash registers, new requirements have appeared that are now applied to checks and BSOs. They must contain the following information:

Information about the tax system of the seller
- website address of the fiscal data operator
- sign of settlement (income or expense)

- form of payment (cash or electronic payment)
- the amount of the calculation with a separate indication of the rate and amount of VAT
- serial number of the fiscal drive
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or BSO is transmitted in electronic form

Registration of cash register in the tax: how to register a cash register in a new way

Registering a cash register with data transfer will be much easier and faster than a regular one. The owner will only have to register on the website of the tax service nalog.ru and leave a request for fiscalization of the cash register, then sign the application with his electronic signature and wait for confirmation.

After the tax service receives this information, it will send the registration data to the entrepreneur, and the data on fiscalization will be entered into the device. Now it will not be necessary to visit the Federal Tax Service in person with a cash register, as well as conclude an agreement with the CTO.

Online checkout cost

After the law officially came into force, it became clear that the use of online cash registers for business would become mandatory. Let's figure out how much an online cash desk costs and what the cost of the most budget online cash register will consist of:

1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal accumulator will not exceed the cost of conventional ones. Let's take into account the minimum price of 20,000 rubles. Modernization kits will cost an average of 5 to 15 thousand rubles.

2. The contract with the Fiscal Data Operator will cost 3,000 rubles per year.

3. CTO services are officially no longer needed, we will not take them into account.

4. Cash register software - here the cost can be radically different, but we will take an average of 7,000 rubles. for one online checkout.

Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using upgrade kits, you can save up to 10 thousand rubles). But if we consider traditional POS-terminals, then the cost will immediately increase at least 2 times.

Transition to online cash registers from 2017: stages and timeframes

1. For those entrepreneurs who were allowed not to apply CCP, a delay is provided until 07/01/2018.
2. Vending companies also received a delay until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is allowed not to use online cash registers.
4. All those who did not fall into the 3 points described above are required to use online cash registers from July 1, 2017. And from February 1, 2017, it is no longer possible to register an old-style cash desk.

Is it possible to buy cash registers online now?

The new cash register equipment is now being actively sold, but it is worth noting that the old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, do not postpone the purchase of an online cash register for the last time, experts predict a shortage of cash registers in 2017 and you will not be able to buy a cash register online quickly.

KKM with online data transfer: fines since 2017

For non-use of cash registers or for incorrect use of cash registers, fines are imposed:
1. CCP does not meet the requirements - 10,000 rubles.
2. The check was not sent to the buyer - 10,000 rubles.
3. Trading without CCP - 30,000 rubles.