From July 1, new cash registers. The fourth wave of cash reform: explanations of the Federal Tax Service at the webinar

Publication date: 06/19/2019 08:56

From July 1, 2019, a number of taxpayers must switch to online cash registers as part of the "third wave" of the new application procedure cash register equipment. Tax authorities of Karelia are reminding the business community of who should use cash registers from the specified date.

entrepreneurs without employees who are on the taxation system in the form of a single tax on imputed income for certain types activities or on the patent system of taxation, carrying out retail trade and providing services Catering;
organizations and entrepreneurs (regardless of the number of employees) that are subject to the taxation system in the form of a single tax on imputed income for certain types of activities that provide household services; veterinary services; repair, maintenance and washing of vehicles; parking services; transportation of passengers and cargo; Spread outdoor advertising using advertising structures; placement of advertisements using vehicles; temporary accommodation and accommodation services; as well as on the transfer to temporary possession or use of trading places and land plots for trade.

Regardless of the number of employees, entrepreneurs who are on the patent taxation system and provide hairdressing and cosmetic services will also have to use online cash desks; carrying out repair and maintenance of household radio equipment, household machines and appliances, watches, repair and manufacture of metal products; maintenance, repair of machinery and equipment; transportation of passengers and goods by road, water transport; veterinary services; conducting physical education and sports classes; hunting management and hunting; medical or pharmaceutical activity under license; rental, production of dairy products; engaged in fishing and fish farming, repairing computers and communication equipment.

Entrepreneurs without employees, who are on a general or simplified taxation system and trade through vending machines, as well as providing catering services, will also be forced to acquire online cash desks. Organizations without employees providing catering services will also have to switch to the mandatory use of cash registers from July 2019. Organizations and entrepreneurs (regardless of the number of employees) providing services (work) for the population, with the exception of public catering, will work under the same rules, provided that they work on a general or simplified taxation system.

From July 1, 2019, drivers or conductors must use cash registers in public transport. In this case, you can use a remote cash desk, and use a QR code instead of a cash receipt.

On June 7, 2019, Federal Law No. 129-FZ came into force, providing for the extension until July 1, 2021 of the period for non-use of online cash desks for a number of entrepreneurs. Entrepreneurs (regardless of the taxation system) who do not have employees when selling goods will be able to do without online cash registers own production and when performing work, providing services on their own.

Among the amendments there are also changes concerning institutions. For non-cash settlements with the population (with the exception of payment with the presentation of a bank card), cash registers may not be used:

educational organizations in the provision of services in the field of education;
physical culture and sports organizations in the provision of services in the field of physical culture and sports;
houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethno-cultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers in the provision of services in the field of culture.

In addition, taking into account the changes made, cash registers may not be used when making non-cash payments (with the exception of payment with a bank card) by associations of property owners (including associations of homeowners, gardening and gardening non-profit partnerships), housing, housing - building cooperatives and other specialized consumer cooperatives for the provision of services to their members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payment for housing and utilities.

This article concerns the transition to online cash registers from July 1, 2017. This date is the beginning of the next stage of the introduction of electronic devices of cash registers, which transmit information about sales to the Federal Tax Service via the Internet. Are all organizations and individual entrepreneurs really required to switch to online cash registers from July 1, 2017? Let's find out.

New law on online cash registers

What will happen from July 1, 2017? Is it really impossible to trade without online cash desks from this date? And what about those who have UTII, USN or patent? Let's talk further.

Phased introduction of new cash desks

Legislators decided that it is necessary to switch to the mandatory use of online cash desks in stages. Let us explain the essence of these stages.

Stage 1: from February 1 to June 30, 2017

During this period, old-style cash desks with ECLZ are allowed, which organizations and individual entrepreneurs registered and registered with the Federal Tax Service before February 1, 2017. From February 1, it is no longer possible to register the “old” cash desk.

Stage 2: from March 31, 2017

From March 31, 2017, all sellers alcoholic products, including when selling beer and beer drinks, are required to work with cash registers. Forms of business (company or individual entrepreneur) and taxation system (UTII, simplified taxation system and patent taxation system) do not matter. Cm. " ".

Stage 3: from July 1, 2017

From this date, all sellers (organizations and individual entrepreneurs) are required to use only online cash registers. To do this, it is necessary to conclude an agreement with the operator of fiscal data and transfer data on settlements to the Federal Tax Service via the Internet. However, legislators have provided some relief for certain categories of businesses. Yes, go to online cash registers There are exceptions to this rule.

For which sales from July 1 to use online cash registers

Organizations and individual entrepreneurs that fall under the 3rd stage of the transition to online cash registers, from July 1, 2017, are required to use cash registers with data transfer to the Federal Tax Service via the Internet for the following sales (Article 1.1, clause 1, Article 1.2 federal law No. 54-FZ<О кассовой технике>):

reception Money for goods, works or services;
payment of money for the returned goods;
payment of funds to the population upon acceptance of scrap metal, precious metals and precious stones from them;
accepting bets and paying out cash prizes if the organization organizes and conducts gambling;
acceptance of funds during the sale lottery tickets, electronic lottery tickets, acceptance of lottery bets;
payment of monetary winnings if the company organizes and conducts lotteries.

It is worth noting that sellers are required to issue new online checks, including in cases.

The next stage of the widespread transition of taxpayers to the use of online cash registers has approached. This transition has been going on for several years and covers more and more legal entities and entrepreneurs.

Another large group of taxpayers joins the persons obliged to apply the CCP from 07/01/2019. This was envisaged legislative acts taken earlier. In addition to them, a federal law has now been adopted, which is currently being signed by the president.

In this article, we will talk about who must use online CCP from 07/01/2019, and who is exempt from this obligation (subject to changes made by the specified law).

Postponement ends, but not for everyone

For some categories of taxpayers, legislators have previously postponed the transition to online cash registers. We are talking, of course, about taxpayers whose income is relatively small and for whom the cost of acquiring CRE data and registering them is significant.

These are individual entrepreneurs using PSNO, as well as organizations and individual entrepreneurs who are UTII payers. In accordance with paragraph 7.1 of Art. 7 of Federal Law No. 290-FZ of July 3, 2016 (as amended by Federal Law No. 192-FZ of July 3, 2018), they were allowed to make settlements without the use of cash registers until July 1, 2019, provided that a document (sales receipt) is issued at the request of the buyer (client) , receipt or other document confirming the acceptance of funds for the relevant goods (work, service)) in the manner prescribed by Federal Law No. .2016).

In other words, before the specified date, such taxpayers had the right not to apply the CCP if the named condition from clause 2.1 of Art. 2 of Federal Law No. 54-FZ as amended. This norm provided that the supporting document is issued at the time of payment for the goods (work, services) and must contain the following information:

Title of the document;

the serial number of the document, the date of its issue;

name of the organization (surname, name, patronymic individual entrepreneur);

TIN assigned to the organization (individual entrepreneur) that issued (issued) the document;

name and quantity of paid purchased goods (work performed, services rendered);

the amount of payment made in cash and (or) using a payment card, in rubles;

position, surname and initials of the person who issued the document, and his personal signature.

True, “sponsors” and entrepreneurs on a patent could take full advantage of the relaxation - except for those who are engaged in retail trade or the provision of catering services (paragraphs 6 - 9, paragraph 2, article 346.26, paragraphs 45 - 48, paragraph 2, article 346.43 of the Tax Code of the Russian Federation). For legal entities working in these areas of activity, this relief did not apply at all, and individual entrepreneurs could use it only in the absence of employees with whom employment contracts were concluded.

Note: Individual entrepreneurs in the case of concluding an employment contract with an employee were obliged within 30 calendar days from the date of conclusion of such an employment contract, register a CCP ( clause 7.3 of Art. 7 Federal Law No. 290-FZ).

A similar relaxation was made for organizations and individual entrepreneurs performing work (providing services) for the population (clause 8, article 7 of Federal Law No. 290-FZ). It also did not apply to organizations and individual entrepreneurs with employees with whom employment contracts were concluded and providing catering services.

This relief made it possible, when providing services to the population, not to use cash registers, subject to the issuance of the relevant BSOs in the manner prescribed by paragraph 2 of Art. 2 of Federal Law No. 54-FZ (as amended until the date of entry into force of Federal Law No. 290-FZ, that is, until July 15, 2016), until July 1, 2019 (this procedure is provided for by Decree of the Government of the Russian Federation of May 6, 2008 No. 359) .

Finally, organizations and individual entrepreneurs trading using vending machines that do not have employees with whom labor contracts have been concluded also had the right not to use cash registers until 07/01/2019 (clause 11.1, article 7 of Federal Law No. 290-FZ ).

From this date, taxpayers of the listed categories must apply CCP in a general manner, with the exception of individual entrepreneurs who do not have employees with whom employment contracts have been concluded, regardless of the taxation regime. They are when selling goods of own production, performing works, rendering services has the right not to use cash registers when making payments for such goods, works, services until 07/01/2021 (Article 2 of the new law).

These individual entrepreneurs in case of conclusion employment contract with an employee are required to register a CCP within 30 calendar days from the date of conclusion of such an agreement.

New exceptions to the rule of mandatory application of CCP

Paragraph 2 of Art. 4 of the Federal Law of July 3, 2018 No. 192-FZ, it was provided that from July 1, 2019, para. 4 p. 2 art. 2 of Federal Law No. 54-FZ. That is, when sold by a driver or a conductor in the cabin vehicle travel documents (tickets) and coupons for travel in public transport from that date it became necessary to apply CCP. These services are excluded from those for which it was allowed to make settlements without the use of cash registers.

Paragraph 4 of Art. 4 of the same law, an exemption was established from the use of cash register equipment or registration of BSO until 07/01/2019 for organizations and individual entrepreneurs when making settlements:

With individuals who are not individual entrepreneurs, by bank transfer (except for settlements using electronic means of payment);

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.

The effect of this rule has not been extended, and in the implementation of such calculations it will be necessary to apply the CCP. However, in Art. 2 of Federal Law No. 54-FZ establishes the possibility of not using CCP in some other cases from the date of publication of the new law.

So, in paragraph 2 of this article it is indicated that an individual entrepreneur can make payments without the use of cash registers when renting (hiring) residential premises belonging to him on the right of ownership. This right is also extended to residential premises together with parking spaces located in apartment buildings.

It is allowed not to use CCP when retail shoe covers, including in the case of their sale using an automatic payment device for settlements.

According to the new paragraph 13 of Art. 2 of Federal Law No. 54-FZ, KKT may now not be applied when making calculations:

associations of property owners (including associations of homeowners, horticultural and gardening non-profit partnerships), housing, housing construction cooperatives and other specialized consumer cooperatives for the provision of services to its members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payment for housing and utilities;

educational organizations when providing services to the population in the field of education;

physical culture and sports organizations in the provision of services to the population in the field of physical education and sports;

houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethno-cultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers in the provision of services to the population in the field of culture.

Note: In these cases, you still have to use CRE for cash settlements, as well as settlements with the presentation of an electronic means of payment, subject to direct interaction between the buyer (client) and the user.

In addition, CCP may not apply individual entrepreneurs when selling entrance tickets and season tickets to visit theaters that are state or municipal institutions carried out from the hands and (or) tray (new clause 14, article 2 of Federal Law No. 54-FZ). However, CRE is used when selling the specified entrance tickets and subscriptions using the Internet and communication networks.

CCT is sometimes allowed to be used "at a distance"

For the first time, legislators took into account the peculiarities of certain types of activities in which, if necessary, settlements are made remotely from the location of the CCP.

Article 1.2 of Federal Law No. 54-FZ includes new paragraphs 5.6 - 5.10. They establish that since the publication of the new law, users are allowed to use CCPs (with the exception of CCPs used in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the operator of fiscal data) located outside the place of settlement, primarily in the following cases:

in case of settlements (with the exception of settlements in a non-cash form on the Internet) for the goods being sold in the case of retail trade and in the remote method of selling goods;

in case of settlements at the place of performance of work and (or) provision of services, if these calculations are performed by the user outside the trading facility, trading place, buildings, structures, structures and their parts and (or) a land plot used by the user to perform work and (or) provide services on the basis of ownership, lease or other legal grounds.

With regard to settlements in the case of retail sales and in the remote method of selling goods, the specified new rule does not apply if, in accordance with clause 5.1 of Art. 1.2 of Federal Law No. 54-FZ, the user has the right to:

when making settlements, do not issue a cash register receipt or BSO on paper;

if the buyer (client) does not provide the user with the subscriber number or e-mail address until the moment of calculation of the subscriber number or e-mail address, do not send the check of the CCP or BSO in electronic form to the buyer (client) to the subscriber number or e-mail address;

use CCP outside the case of an automatic device for calculations.

The ability to carry out settlements remotely from the location of the cash register is provided to users when making settlements using electronic means of payment using automatic settlement devices when providing services for the transportation of passengers, baggage, cargo and cargo luggage. In addition, the user can do this when paying for the goods being sold (except for excisable products, technically complex goods, as well as goods subject to mandatory marking with identification means) using automatic settlement devices containing equipment inside their case for issuing this product.

If the user has exercised the right to use a cash register located outside the place of settlement, then he can fulfill the obligation to issue (send) to the buyer (client) a check of cash register equipment (BSO) by:

sending to the buyer (client) at the time of settlement to the subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address), provided by the buyer (client) to the user before the settlement, information in electronic form , allowing to identify such a CRE check (BSO) (this information includes registration number CRE, amount, date and time of calculation, fiscal attribute of the document), and information about the address of the information resource, which is located on the Internet and by which such a CRE check (BSO) can be received free of charge by the buyer (client);

providing the buyer (client) with the opportunity to read from the display at the time of settlement mobile phone, smartphone or other computer device QR code.

We add that there are three more types of activities in which users have the right to use CREs (with the exception of CREs used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator) located outside the place of settlement (when performing certain conditions): in the provision of services to the public, in the settlements carried out by the driver or the conductor in the passenger compartment of the vehicle, in the sale of travel documents (tickets) and coupons for travel in public transport, in the acceptance of payment for housing and utilities.

Provision of services to the population

We are talking about a situation where the legislation of the Russian Federation federal authorities executive power are empowered to approve the forms of document forms used in the provision of services to the public, and (or) the legislation of the Russian Federation provides for the use of appropriate forms of documents in the provision of services to the public.

That is, such a form can be issued outside the place of settlement. At the same time, the obligation of the user to issue (send) a CCP (BSO) check to the client, in addition to the usual methods, can be performed by the user by transferring the specified document to the client on paper with the details of the CCP (BSO) check contained on it, which make it possible to identify this check of the CCP (BSO) ( QR code and (or) the date and time of the calculation, the serial number of the fiscal document, the sign of the calculation, the amount of the calculation, the factory number of the fiscal accumulator and the fiscal sign of the document).

Payments in public transport

The use of a cash register located outside the place of settlement is allowed, if necessary, when making settlements by the driver or conductor in the passenger compartment of the vehicle when selling travel documents (tickets) and coupons for travel in public transport.

In this case, the user is provided with an additional method for fulfilling the obligation to send a CCP (BSO) check to the buyer (client): by providing the buyer (client) specified documents(tickets) and coupons on paper, indicating information sufficient for identification and free receipt by the buyer (client) using the information resources of the operator of fiscal data and (or) the tax authority, posted on the Internet, a check of CRE (BSO) in electronic form, which must be formed on the day of settlement.

Payments for housing and utilities

When accepting payments for housing and utilities, it is also possible to use cash register equipment outside the place where the calculations are made. True, this does not apply to cash settlements and settlements with the presentation of an electronic means of payment in the direct interaction of the client with the user.

In this case, the obligation to use CRE, including the generation of a CRE check (BSO) and the transfer of all fiscal data in the form of fiscal documents generated using CRE, to the tax authorities in electronic form through a fiscal data operator, is performed by the user on time, not exceeding 5 business days from the date of receipt of funds by the user.

To fulfill this obligation, the user issues (sends) to the client a CCP or BSO check free of charge upon his written request (contains the name of the service, date and amount of payment) on paper or in electronic form, within a period not exceeding 5 working days from the date of receipt of such request .

Such a request must be transmitted (sent) by the client to the user within 3 months from the date of the formation of the corresponding check of the CCP (BSO). In the absence of a request after the expiration of the specified period, the named obligation of the user is considered fulfilled.

On the requirements for a cashier's check and a strict reporting form

In paragraph 1 of Art. 4.7 of Federal Law No. 54-FZ lists the mandatory details that must be present in a check of a CCP or BSO.

Federal Law No. 192-FZ dated 03.07.2018, the list of mandatory details of a CCP or BSO check from 07/01/2019 was supplemented for two cases.

The first is the formation of a CCP or BSO check for settlements between organizations and (or) individual entrepreneurs using cash and (or) with the presentation of electronic means of payment . In this common case, the following are required additional details(new clause 6.1, article 4.7 of Federal Law No. 54-FZ):

name of the buyer (client) (name of the organization, last name, first name, patronymic (if any) of the individual entrepreneur);

TIN of the buyer (client);

information about the country of origin of the goods (when paying for the goods);

excise amount (if applicable);

registration number customs declaration(when paying for goods) (if applicable).

And in the new paragraph 6.2 of Art. 4.7 of Federal Law No. 54-FZ, it is said about two mandatory details that will be indicated in checks of CCP or BSO when calculating the payment of winnings when organizing and conducting gambling and lotteries (The new law clarifies that this norm from 07/01/2019 in relation to lotteries, it is valid when paying out winnings when organizing and conducting lotteries with a settlement amount equal to or exceeding 15 thousand rubles), upon receipt of an insurance premium or upon insurance payment:

name of the client or policyholder (name of organization, last name, first name, patronymic (if any) of an individual entrepreneur or individual);

TIN of the client or policyholder (if the individual does not have a taxpayer identification number, the series and number of the passport of such an individual).

On the offset or return of advance payment and (or) advances

Paragraph 2.1 of Art. 1.2 of Federal Law No. 54-FZ establishes the features of issuing checks of CCP and BSO when making settlements in the form of offset or return of advance payment and (or) advances previously made by individuals for services:

in the field of cultural events;

transportation of passengers, luggage, cargo and cargo luggage;

in electronic form, as defined in Art. 174.2 of the Tax Code of the Russian Federation;

other, determined by the Government of the Russian Federation.

In this case, the user () can generate one general check of CCP (BSO) containing information about all such settlements made within a special period, as indicated so far: within a day or for a billing period not exceeding a calendar month or statutory RF (but no later than the first business day following the day of the end of the billing period), moreover, without issuing (sending) a CCP (BSO) check to the client.

The new law (since its forthcoming publication) has changed this special period. It is now considered to be a settlement period not exceeding a calendar month or established by the legislation of the Russian Federation (but no later than 10 calendar days following after the day of the end of the billing period), also without issuing (sending) a cash receipt (form strict accountability) to the client.

We add that the said amendment is now additionally extended to services in the field of:

housing and communal services (including services resource supplying organizations);

security and security systems;

We have collected all 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". Everything under the new rules cash registers from July 1, 2017, must submit electronic copies of checks online to the tax office.

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 this article was written, several important changes law, new clarifications from the Federal Tax Service came out.

Read the post for the latest information:

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 check,
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 paper must indicate email client or his subscriber number.

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. Technical requirements to the fiscal accumulator are described in the law, now one model of the fiscal accumulator is 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.

February 1, 2017	Owners of newly registered cash registers The transition to online cash desks begins and the replacement of ECLZ and the registration of cash desks in the old order are stopped.

March 31, 2017	All organizations and individual entrepreneurs that sell alcohol ! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash registers depending on the chosen taxation system.

July 1, 2017	Organizations and individual entrepreneurs on DOS, USN and ESHN After this date, cash desks with ECLZ cannot be used, all cash registers must work with a fiscal drive.

July 1, 2018	Organizations and individual entrepreneurs on UTII IP on PSN who sell retail and provide catering services IP on UTII if they have employees

July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, Besides retail and catering IP on UTII without employees who sell retail or provide catering services Organizations and individual entrepreneurs providing services or performing work, subject to the issuance of a BSO to the buyer

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 in the market valuable papers, 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 CCP on average in the market (at different manufacturers), how much does a new online cash desk cost. 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's right 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 preparatory work Decide when you want to switch to online checkout.

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

it required condition to register online. Explore the options, conditions and service provided. OFD agreement is an offer in in electronic format, 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 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 checkout, you will need digital signature. Get it in advance at any certification center.

How to register an online cash register:

On the site nalog.ru, register in your personal account.
Fill out an application on the FTS website.
Enter the registration number of the online cash register and fiscal accumulator.
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. The answers to the questions will help you determine your requirements. simple questions about your outlet.

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 you will be provided 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. All necessary instructions Technical Specialist will find in the support section "Drimkas" and OFD, which you choose.

If you do not have an ordinary hairdresser, but a premium 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 third wave of "offline" entrepreneurs is about to start. However, it will not cover everyone who was originally intended. Law No. 129-FZ of June 6, 2019, long-awaited and fateful without any quotes, postponed for two years the transition to online cash desks for individual entrepreneurs without employees when selling their own goods (performance of work, provision of services). The list of persons who are completely exempted from the use of online cash registers has also been supplemented.

The list of persons who are completely exempted from the use of online cash registers has also been supplemented. Finally, the procedure for using cash registers for distance trading and in some other cases. Let's tell you more.

In accordance with the original intention of the legislator, the transition to online cash registers was to be carried out quickly: for large and a significant part of medium-sized businesses, such cash desks became mandatory from July 1, 2017 (clause 3, article 7 of the Federal Law of June 29, 2016 No. 290-FZ in original edition). These organizations fell into the so-called "first wave" of the transition to online cash registers.

Wave-like introduction

At the same time, some categories of taxpayers were granted a deferment. Such organizations and individual entrepreneurs had to switch to online cash desks during the “second wave”. On July 1, 2018, the transition period ended and all settlements, except for those that are expressly exempted from cash registers on the basis of Law No. 54-FZ No. 54-FZ of May 22, 2003, were to be accompanied by the transfer of fiscal data to the Federal Tax Service online.

However, it turned out that neither the local authorities, nor the inspectors, nor the inspectors, nor the manufacturers of cash registers are ready for the innovation in full and properly. We decided not to risk it. At the end of 2017, Federal Law No. 337-FZ of November 27, 2017 was adopted, which extended the transition period until July 1, 2019, thus giving rise to the “third wave” of transition to new cash registers.

Initially, two categories of taxpayers fell into this "third wave". The first is persons who could not apply CCP until July 2019 without any additional conditions:

organizations and individual entrepreneurs when performing work and providing services directly to the population (except for catering services);

"imputers" (organizations and individual entrepreneurs) for all types of activities, except for public catering and retail trade;

IP on PSN by types of activity not related to retail trade.

Sole proprietors employed in the field of catering;

Individual entrepreneurs - UTII or PSN payers employed in retail trade.

But in mid-2018, on the basis of Federal Law No. 192-FZ of July 3, 2018, they also received a delay until July 2019 - which means that they fell into the "third wave" - organizations and entrepreneurs in the implementation of:

settlements with individuals who are not entrepreneurs in a cashless manner (except for settlements using electronic means of payment);

settlements when accepting payment for housing and utilities, including contributions for major repairs;

offset and return of advance payment and (or) advances;

operations to provide loans to pay for goods, works, services;

transactions for the provision or receipt of other counter provision for goods, works, services;

sale of travel documents (tickets) and vouchers in the cabin of the vehicle.

At the same time, PSN entrepreneurs were allowed not to use online cash desks at all when carrying out certain types of activities.

Deferrals, benefits, exemptions

And so, at the end of May 2019, literally a month before the moment when all individual entrepreneurs and organizations that fell into the “third wave” were supposed to switch to online cash desks, the next amendments to the law on the use of cash registers were adopted. The corresponding bill was adopted by the State Duma, approved by the Federation Council and sent for signature to the President of the Russian Federation.

This time, legislators exempted certain categories of entrepreneurs and organizations from using cash desks (permanently or temporarily), and also softened the rules for using online cash desks for those who fell into the “third wave”.

So, entrepreneurs who work without hired personnel will not be able to apply from CCP until July 1, 2021. They will not need a cash register either when performing work, or when providing services, or when selling goods of their own production. But the resale of goods does not fall under the deferment - you will have to "offline". The specified benefit will also disappear if the individual entrepreneur concludes with the employee labor contract. In this case, you will need to register an online cash desk within 30 calendar days.

Entrepreneurs who perform work or provide services exclusively on their own may not rush to purchase online cash registers until July 1, 2021. Until the same date, entrepreneurs without employees who sell goods of their own production are entitled to work without cash registers.

Some organizations have received a complete exemption from the use of online cash desks when making cashless payments, including using bank cards in remote mode(via the Internet or online banking). These include:

Associations of property owners (including associations of homeowners, horticultural and horticultural non-profit partnerships), housing, housing construction cooperatives and other specialized consumer cooperatives. Payments for the provision of services to its members within the framework of the statutory activities, as well as when accepting payment for housing and utilities are exempt from CCP;

Educational, physical culture and sports organizations, as well as various houses, palaces and centers of culture and leisure that provide relevant services to the population.

If these services are paid in cash or "with the presentation of an electronic means of payment, subject to the direct interaction of the buyer (client) with the user" (in other words, bank cards upon presentation), you will have to punch cash receipts.

In addition, entrepreneurs who sell entrance tickets and subscriptions to visit theaters that are state or municipal institutions from their hands and (or) a tray will be able to do without online cash desks. The exemption is granted regardless of the form of payment (cash, cards, non-cash, online). But at the same time, the sale of the same tickets or subscriptions via the Internet is not exempt from cash registers.

Indulgences have also been introduced in the order of the use of cash registers in a number of cases. In particular, it is allowed not to print paper cash receipts when selling travel tickets in public transport. It is enough for the driver or conductor to issue a ticket or coupon to the passenger, which will indicate how to receive a check in electronic form (for example, a link to the site is given). Such a check must be created before the end of the day on which the ticket was sold. So, in fact, the driver or conductor can still do without a cash register - checks will be generated after the fact based on data on tickets sold.

On a note

Introduced relief for online stores. Now the courier does not have to punch the receipt upon delivery, but shows it as a QR code, which the buyer scans on his phone. Such a code is equivalent to a paper check and has all the necessary details.

Another simplification concerns the issuance of cashier's checks by companies that accept payments for housing and utilities and do not fall under the above exemption (ie are not cooperatives, partnerships, etc.). For "absentee" payments (i.e. for any payments, except for cash and card payments upon presentation) for housing and housing and communal services, an electronic check can not be sent at all if the client has not received a corresponding request. The client has the right to send a request for issuing a check no later than three months from the moment the check was generated (according to the law, a check must be generated no later than five business days from the date the money is received on the account). After this three-month period, the obligation to issue a check is recognized as fulfilled, even if a request for issuing a check has not been received.

E-commerce and services "on the road"

Legislators also made life easier for those who carry out online commerce (with the condition of payment for goods upon delivery), or perform work or provide services on-site to the client (in the case of payment for work or services at the place of their performance or provision). From July 1, 2019, in such situations, it will be allowed to use cash registers that are not located at the place of settlement. This means that it will no longer be necessary to issue mobile cash desks to couriers and persons who directly perform work or provide services at the location of customers. The obligation to issue a check can be fulfilled, including in one of the following ways:

send to the e-mail address or phone number of the buyer (client) information that allows you to identify the check, and information about the address of the site where the check is stored;

provide the buyer (client) with the opportunity to read the QR code from the display of the seller's (courier, work or service provider) mobile device.

Who was "covered"?

It's time to sum up. What do we have in the dry residue? That is, who should eventually switch to online cash registers from July 2019? So, taking into account all the amendments, from July 1, 2019, the following categories of organizations and individual entrepreneurs should start using online cash registers (provided that they are in principle not exempt from cash registers on the basis of Article 2 of Law No. 54-FZ, incl. in connection with the use of PSN and NAP):

organizations that perform work and provide services directly to the population;

companies that are UTII payers, regardless of the type of activity transferred to "imputation";

Individual entrepreneurs performing work and providing services, if they have employees;

Individual entrepreneurs selling purchased goods;

Individual entrepreneurs selling goods of their own production, if they have employees;

Individual entrepreneurs engaged in trading using vending machines;

companies and individual entrepreneurs that carry out non-cash settlements with individuals who are not entrepreneurs. An exception is made for educational, physical culture and sports organizations, various houses, palaces and cultural centers when providing relevant services to the population. And also for individual entrepreneurs who sell from their hands and (or) a tray entrance tickets and subscriptions to visit theaters that are state or municipal institutions;

companies and individual entrepreneurs when accepting payment for housing and utilities, including contributions for overhaul, in cash or bank cards upon presentation;

companies (except specialized consumer cooperatives and associations of property owners) and individual entrepreneurs when accepting payment for housing and utilities, including contributions for overhaul, in a non-cash form, incl. bank cards remotely;

companies and individual entrepreneurs when offsetting and returning prepayments and (or) advances;

companies and individual entrepreneurs when providing loans to pay for goods, works, services;

companies and individual entrepreneurs when providing or receiving other consideration for goods, works, services;

companies and individual entrepreneurs when selling tickets and coupons for travel in public transport in the cabin of a vehicle (it is permissible to have one cash desk per enterprise).

... but will not be fined?

The State Duma promises to introduce a one-year moratorium on fines for non-use of cash registers in settlements. This became known during a meeting of the State Duma Committee on Budget and Taxes, which discussed amendments to the Law on CCP.

The head of the committee and the initiator of the "deferred" amendments Andrey Makarov thanked the Federal Tax Service of Russia for providing up-to-date information regarding the readiness of regions and business sectors to implement the law on CCP. He noted that the resulting picture indicates that not all subjects of the Russian Federation have prepared for the implementation of the law. The parliamentarian explained that it was impossible to postpone the implementation of the law from July 1, so the question arose of how to deal with those who are not ready. In the course of execution, a number of improvements will occur. In this regard, it is proposed that, by introducing the law from July 1, administrative responsibility for non-use of CCP for a year will be removed, that is, a moratorium on fines will be introduced until July 1, 2020. In this way, everyone will be able to safely enter the regime so that neither organizations nor people go under the threat of punishment. Of course, “promise does not mean marriage”, but still there is hope.

Eligibility: Countdown

If an individual entrepreneur on UTII or a patent plans to hire employees in the next 2 years, it is better to buy and register a cash desk right now, before July 1, 2019. This is the last opportunity to take advantage of the tax deduction. Such a practical conclusion suggests itself from the letter of the Federal Tax Service of Russia dated April 17, 2019 No. ED-4-20 / [email protected] Whether to follow the recommendations - everyone decides for himself.

So, the rules for obtaining a deduction for the costs of purchasing an online cash register are given in paragraph 2.2 of Article 346.32 and in paragraph 1.1 of Article 346.51 of the Tax Code of the Russian Federation. You can take advantage of the exemption subject to a number of conditions. In particular, a deduction can be obtained if the purchased cash register is registered with the tax authority from February 1, 2017 to July 1, 2019. An exception to this rule is those individual entrepreneurs who are engaged in retail trade and public catering, and at the date of registration of the CCP involved hired workers for their activities. They can receive a deduction only if they registered a CCP before July 1, 2018. There are no plans to extend the right to receive a deduction from the Federal Tax Service.

note

Entrepreneurs on UTII and PSN can still return part of the cost of purchasing cash register equipment using tax deduction at 18,000 rubles. But those who buy a cash register after July 1, 2019 will be deprived of this opportunity.

The deduction is provided by reducing the next UTII payment or from the patent fee. Its maximum amount is 18,000 rubles for each copy of an online cash register. If the online cash register was purchased for a smaller amount, then you can additionally take into account the price of the fiscal accumulator, software, the cost of works and services for their installation and other expenses for the online cash register.

Entrepreneurs on PSN can take advantage of the deduction by sending a special notice to the tax authorities. Tax office may confirm the right of the individual entrepreneur to receive a deduction, or refuse to provide it. Refusal will follow in case of specifying inaccurate data in the notification. In this case, the inspectors will send a notification to the entrepreneur. Its form was approved by order of the Federal Tax Service of April 26, 2019 No. MMV-7-3 / [email protected](registered by the Ministry of Justice literally on May 28).