The reform of the CCP is being completed. A number of companies have so far been granted a deferment in the application of cash registers, however, from 07/01/2019, the following should switch to online cash desks:

• legal entities and individual entrepreneurs performing work and providing services to the population with or without the issuance of BSO for non-cash payment;
• Individual entrepreneurs without employees who trade through vending machines;
• organizations and individual entrepreneurs without employees working in catering;
• Individual entrepreneurs without employees on UTII or PSN trading at retail;
• UTII payers;
• IP on PSN, except for activities that are in principle exempt from CCP.

We advise you not to postpone the transition to online cash registers. Individual entrepreneurs on UTII or PSN, who purchased a cash register and registered it with the Federal Tax Service before 07/01/2019, can in some cases reduce taxes by issuing a deduction. If, however, this is done at the last moment, then the individual entrepreneur runs the risk of not meeting the deadlines and losing the right to a deduction.

For non-use of cash registers for individual entrepreneurs and legal entities, a fine is provided, which depends on the number Money, not accounted for by the cashier (Art. Code of Administrative Offenses of the Russian Federation).

In addition to companies that will now have to use cash registers for settlements, from 07/01/2019, online cash registers must also be used for a number of transactions (see table).

Who is exempt from the use of online cash registers until 07/01/2021 and who is indefinitely. Responsibility for violation of laws on CCP. Limitation of liability until 07/01/2020.

Application rules cash register equipment on the territory of Russia are regulated by the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers when making settlements in Russian Federation».

Exempted from online cash registers until 07/01/2021

Clause 1 of Article 2 of Federal Law No. 129-FZ dated June 6, 2019 “On Amendments to the Federal Law “On the Use of Cash Registers in Making Settlements in the Russian Federation”:

Set that individual entrepreneurs who do not have employees with whom employment contracts have been concluded, when selling goods own production, performance of work, provision of services have the right not to apply control and cash registers when paying for such goods, works, services until July 1, 2021.

Exempted from the use of CCP indefinitely

According to Article 2 of Federal Law No. 54-FZ of May 22, 2003 (as amended on June 6, 2019), the following subjects are exempted from the use of cash registers without a time limit:

1. Credit organizations.
2. Organizations and individual entrepreneurs in the implementation the following types activities:
   • sale of newspapers and magazines on paper;
   • sale of securities;
   • provision of food for students and employees educational organizations during training sessions;
   • trade in retail markets, fairs, exhibition centers with some exceptions;
   • peddling of food and non-food products, with some exceptions;
   • sale of ice cream in kiosks, as well as sale of non-alcoholic beverages, milk and drinking water by bottling;
   • trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables;
   • acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
   • repair and coloring of footwear;
   • production and repair of metal haberdashery and keys;
   • supervision and care of children, the sick, the elderly and the disabled;
   • realization by the manufacturer of products of national art crafts;
   • plowing gardens and sawing firewood;
   • porter services at stations and ports;
   • renting (hiring) of own residential premises by an individual entrepreneur, including jointly with parking spaces;
   • retail sale of shoe covers.
3. Sole proprietorships applying the patent system of taxation, with some notable exceptions.
4. Individual entrepreneurs applying the special tax regime "Tax on professional income".
5. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas, with some exceptions.
6. Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural areas settlements.
7. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature.
8. Cash registers are not used when making non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.*
9. Cash register equipment may not be used when making cashless payments:
   • associations of real estate owners, housing, housing and construction cooperatives for the provision of services to their members and when they accept payment for housing and utilities;
   • educational organizations in the provision of 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 culture and sports;
   • houses and palaces of culture, clubs and other similar enterprises in the provision of services to the population in the field of culture.
10. Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and subscriptions to visit state and municipal theaters by hand or from a tray.

* An electronic means of payment that can be presented is a corporate bank card linked to a current account. In order not to have to use an online cash register, payments with the presentation of such business cards will have to be excluded.

The information above is presented in an abbreviated form, you can read it in full in Article 2 of the Federal Law of May 22, 2003 No. 54-FZ.

Obligation of buyers to punch a check

Are organizations and individual entrepreneurs required to use cash registers when paying for goods and services in cash or corporate card tied to a checking account?

In accordance with paragraph 1 of Article 1.2. Federal Law No. 54-FZ “Cash register equipment... is used on the territory of the Russian Federation in without fail by all organizations and individual entrepreneurs in the course of their implementation calculations, with the exception of cases established by this Federal Law.

Calculations under article 1.1. Federal Law No. 54-FZ is "... reception (receipt) and pay funds in cash and (or) in a non-cash form for goods, works, services ... "

According to the definition of the concept of "calculations", paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are required to apply CCP when payment funds for goods, works, services in cash and (or) in a non-cash manner with the presentation of an electronic means of payment.

However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that “When making a settlement, the user is obliged to issue a cash receipt ... to the buyer (client) ...” There is no mention of issuing a check to the seller.

In addition, Article 4.7 of Federal Law No. 54-FZ lists the required details cash receipt, among which are “a sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - expense refund)". There is no mention of the issuance of funds to the seller.

Whether in practice these two arguments will be taken into account by the tax authorities in favor of organizations and individual entrepreneurs is unknown. But there is an option, confirmed by paragraph 2 of the Letter of the Federal Tax Service dated 10.08.2018 No. AC-4-20 / [email protected] when the buyer and the seller can issue a settlement with one check, punched by the seller of goods, works, services. This is possible when making settlements by an accountable person of an organization or an individual entrepreneur.

From 07/01/2019, the TIN of the buyer must be indicated on the cash receipt issued to the accountable person. Read more about this in the Letter of the Federal Tax Service dated 10.08.2018 No. AS-4-20 / [email protected]

Responsibility for violation of CCP laws

Responsibility for violation of the law on the use of online cash registers is regulated by the Code of Administrative Offenses of the Russian Federation No. 195-FZ dated December 30, 2001 (as amended on May 29, 2019).

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws:

2. Non-use of cash registers in established by law of the Russian Federation on the use of cash registers in cases -

entails the imposition of an administrative fine on officials in the amount of one fourth to one second of the amount of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; on the legal entities- from three quarters to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.

3. Repeated commission of an administrative offense provided for by paragraph 2 of this article, if the amount of settlements made without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -

entails against officials suspension for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its application -

.

5. Non-submission by an organization or an individual entrepreneur of information and documents at the request of tax authorities or submission of such information and documents in violation of the terms established by the legislation of the Russian Federation on the use of cash registers, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of from one and a half thousand to three thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

6. Non-direction by an organization or an individual entrepreneur when using cash register equipment to the buyer (client) of a cash receipt or form strict accountability in electronic form or non-transmission specified documents on paper to the buyer (client) at his request in the cases provided for by the legislation of the Russian Federation on the use of cash registers, –

entails a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; for legal entities - warning or imposition of an administrative fine in the amount of ten thousand rubles.

Limitation of liability until 07/01/2020

Article 2 of the Federal Law of July 3, 2019 N 171-FZ cancels fines for public transport and housing and communal services until July 1, 2020:

“Suspend until July 1, 2020 the operation of parts 2-4 and 6 of Article 14.5 of the Code of the Russian Federation on Administrative Offenses ... in relation to the use of cash registers when making payments by drivers or conductors in the cabin of a vehicle when selling travel documents (tickets) and coupons for travel in public transport, as well as payments for services in the field of housing and communal services (including services of resource-supplying organizations).

Representatives of public transport and housing and communal services will not be fined until July 1, 2020 for the following violations:

• Non-use of cash registers.
• Re-registered non-use of CCP.
• The use of an online cash register that does not meet the established requirements.
• The use of an online cash desk that meets the established requirements with violations.
• Failure to transfer a paper or electronic check to the client at his request.

Funds are deposited using a bank card, electronic wallet, mobile applications banks, when making settlements through an ATM. For any payment, the required type of payment is indicated in the fiscal document.

When connecting online cash registers, initially when paying bank card“electronic” was automatically written in this column. At the beginning of 2018, the Federal Tax Service makes changes to the formation of cash documents and replaces the reflection form with “non-cash”.

54-FZ (as amended by 192-FZ dated 07/03/2018) contains requirements for the mandatory execution of settlements without depositing cash by a private person from the beginning of July 2019. The tax authority allows you to re-register the content of the form of documents before this deadline. Electronic payments are a variation of settlements. These include the following means of payment:

• bank cards;
• electronic wallets;
• Internet banking.
• payment application systems.

According to the new law, enterprises, organizations and individual entrepreneurs in the case of non-cash payment are required to pay at the cash desk and provide a check.

The FD operator makes it possible to send a check to the specified address of the buyer via the Internet or by printing a check on cash register. Both versions of the documents comply with the law.

The firmware of the cash register is carried out in service centers serving the company. Some manufacturers of equipment offer the possibility of remote updating.

The transition to a new form occurs within one day and should not cause difficulties for work. All transactions with payments are now transferred to the Federal Tax Service via the Internet.

For better recognition of checks, the program makes appropriate changes to the format of fiscal data. The format is approved in a special standard of legislation. Be sure to complete all approved details.

State Information system control over the movement of goods that must contain labeling was approved by the new Federal Law No. 488. The introduction of such a system in the monitoring of trade turnover in forecasts has several advantages:

• Provides the ability to track turnover.
• Organizes a continuous exchange of information with the EAEU systems.
• Customs authorities and regulatory organizations will be able to interact freely.
• Control activities will take less time.
• The level of security of information will increase, the illegal import of goods will be easier to track and stop.

To be able to track the movement of goods, it is necessary to establish a labeling process. Such a process could be fully completed within the next five years. Federal Law No. 488 starts working on January 1, 2019 (the text of the Federal Law can be studied by clicking on the link http://publication.pravo.gov.ru/Document/View/0001201812250092?index=0&rangeSize=1).

An increase in the VAT tax rate since the beginning of the year leads to an increase in tariffs for a number of goods. The exception applies to basic goods, food, medicines. Entrepreneurs and businesses in general are already facing a number of challenges and are looking to improve the security of their business.

A sharp jump in prices is not expected, the rate has not risen radically. Entrepreneurs are faced with a dilemma: raising prices will reduce demand, but leaving prices at the same level means incurring loss of income. These issues also affect suppliers. Business is forced to look for solutions and develop an individual approach. It is possible to partially mitigate the effects of the VAT increase by optimizing workflows.

It is necessary to develop previously unused offers, promotions, loyalty programs and bonuses. The situation can be improved by reviewing the expenditure side and automating work processes. The solution would be to switch to a simplified taxation system. Companies with income of less than 112.5 million rubles for the nine months of the circulation period can use the right to it.

Online cash registers must reflect the new VAT from 01/01/19. To display the correct VAT data, the enterprises had to make the appropriate settings for the equipment in service centers or remotely. Not all companies managed to make the transition in time. At the moment, the business has been granted a deferment until the end of the first quarter of the year.

What will change?

After flashing the cash register, the updated VAT rate will apply. This will not happen immediately after the improvement software, but strictly in time - at 12 am on January 1, 2019. Up to this period, the rate of 18% will apply. Those people for whom New Year's Eve will be working must close the shift on the last

What to do with online cash registers and fiscal registrars?

It is best to update the internal software of online cash registers in advance, as well as update cash registers that operate under the guidance of programs installed on mobile devices or a computer.

It is necessary to pay attention to those who produce cash registers. Many of them have already released updates, but installation characteristics vary among all developers.

An example of flashing by ATOL

The ATOL company offers two options for flashing without physically disassembling the body of the device. The update is carried out remotely (through a cloud service) and through a local utility. The procedure usually takes no more than 30 minutes. Updating via the cloud is suitable for those who have created an entrepreneur account in the ATOL Service cloud and have good internet connection. In other cases, the use of the second method is required, for example, when the user does not open access to Internet cash registers.

What will change?

After flashing the cash register, the updated VAT rate will apply. This will not happen immediately after the software is improved, but strictly on time - at 12 am on January 1, 2019. Up to this period, the rate of 18% will apply. Those people for whom New Year's Eve will be working must close the shift on the last day of the current year and open a new one on January 1. It is desirable to generate a check if it is closed before 2019.

Subscribers for the future!

Getting started on FFD 1.1 for business is unlimited in time. But clients of ATOL 11F, ATOL 20F and ATOL FPrint-22PTK will be able to change version 1.05 to 1.1 at any moment. The main thing is to clarify in advance whether the updated format is accepted by the cash register software that is used. day of the current year and open a new one on January 1st. It is desirable to generate a check if it is closed before 2019.

Before updating the software, you need to buy a license for an online cash register, there are two types: for a single update and multiple. In the case of multiple updates, all firmware versions appearing throughout the year will be available.

Problem Examples: Adjustment, Return, and Advance Check

The next increase in the VAT rate again gave entrepreneurs a reason to ask the regulator: if the goods were bought before the new year, how to fill out and issue a sales receipt? And what about the correction receipt for operations performed in 2018? How to account for advance payments for 2018? The Federal Tax Service explained in the message SD-4-3 / [email protected] from 23.10.2018.

For example, if the goods are sold before the new year, the seller should submit an invoice for the price of the goods that the buyer returned, and it does not matter if the shipment period is before 01/01/2019 or from the specified date. It should be borne in mind that when column 7 contains an 18% tax rate, then the same rate is indicated in the same column of the adjusted invoice.

If we are talking about the cash desk, it is allowed to make a 20% refund at the VAT rate, and 18% (if it is technically possible to implement). This is already technically implemented in ATOL devices, which makes it possible to eliminate the discrepancy between accounting and cash accounting. More information about the implementation of returns, corrective documents and other things at online checkouts - in the message of the Federal Tax Service No. ED-4-20 / [email protected] dated 12/13/2018.

The self-employed waited for the launch of the website from the Federal Tax Service

The Federal Tax Service of Russia has finally launched a website for the self-employed, informing about a new tax regime called the tax on professional income.

The resource pages contain information about the tax regime, its advantages and limitations, how to apply it according to the rules based on the law. Here are collected the latest editions of regulatory documents.

For users who register using a computer, there is a separate section with a link to the web account. Supporters mobile technologies can download the My Tax app. The page contains links, as well as instructions for registering and using this application. The site is updated all the time. Recommendations on the application of the tax regime for various fields of activity will soon be published.

The site also contains a section "Questions and Answers", with the help of which individual entrepreneurs can find out if they have the opportunity to combine the tax regime of the self-employed and the simplified taxation system, a permanent place of work and part-time work.

Subscribers for the future!

ATOL online cash desks with the support of FFD 1.1 were among the first to be included in the list of CCP registers. The updated format of fiscal documents is supported simultaneously by three programs - ATOL 11F, ATOL 20F and ATOL FPrint-22PTK. It includes much more required check details than FFD 1.05. And this means that customers will be able to get much more information about the operation. Among the main features of FFD 1.1 is the presence of counters in the fiscal drive. This allows you to analyze data on revenue, different types payment, VAT amounts at different tax rates.

Getting started on FFD 1.1 for business is unlimited in time. But clients of ATOL 11F, ATOL 20F and ATOL FPrint-22PTK will be able to change version 1.05 to 1.1 at any moment. The main thing is to clarify in advance whether the updated format is accepted by the cash register software that is used.

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By July 1, 2019, all remaining categories of business must switch to (who needs it - see the last section). The likelihood that the state will give another deferment is low. It is worth hurrying up with the choice so as not to run into a shortage of goods closer to the specified date.

The reform is planned to be completed by 02/01/2021, when the business will start working according to the new rules, and all purchased items will be indicated. Now many are limited to a strict reporting form or other document confirming the fact of payment.

The timing of the transition for your business will depend on:

1. organizational form (entrepreneur, company);
2. taxation systems (general, simplified, imputation, patent);
3. areas of activity, location, etc.

Sphere of trade:

• Individual entrepreneurs: they switched to OSNO from 07.2017 (they issue an extended check), to simplified taxation - from the same date (but without RF), to imputation and patent - from 07.2018 and 07.2019 (with and without employees, respectively).
• Companies: on the general and simplified systems - have already been working since the 17th year, on UTII - from July 1, 2017 (trading excisable goods) and from 07/01/2018 the rest.

Food establishments:

• if there is a staff of workers - from the 18th year;
• work independently - from the 19th.

Everyone who sells alcohol and tobacco has been working under the new rules since 07.2017. And the scope of works and services will be from 07/01/19.

Important! If the business is conducted without employees, one transition period applies. Hiring a person will often mean losing the right to a deferment.

Example 1. A mobile coffee shop on wheels (LLC, pays taxes according to the simplified tax system) operates without employees, on an old cash register. The business owner manages all the processes himself: he prepares coffee, buys pastries, drives a van. On August 18, I decided to hire a driver to help. Within 30 days, he must switch to an online cash register and notify the tax authorities. Otherwise, you may be fined.

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Penalties for non-use and non-use of online cash registers in 2019

There may be several reasons why the business has not yet switched to. Insufficient financial literacy: many do not have time to follow changes in legislation or simply do not. Sometimes it is difficult to figure out from which date to work in a new way ( test on the FTS portal help with that). Or they simply wanted to, but did not have time to introduce the equipment by the required date. There are also those who fundamentally work in the "gray" zone, evading the tax authorities.

The law provides for sanctions for the absence of a cash desk (see Article 14.5 of the Code of Administrative Offenses). For companies, the responsibility for such actions will be higher than for individual businessmen, top managers and executives. If violated for the first time, supervisory authorities may limit themselves to a warning. For a secondary violation - more tough measures up to and including a ban. The statute of limitations for this violation- one year from the date of its commission.

1. Ask a question to our specialist at the end of the article.
2. Get a detailed consultation and a full description of the nuances!
3. Or find a ready-made answer in the comments of our readers.

"What penalties are provided for non-use and non-use of online cash registers in 2019"

Subparagraph 1 includes:

• physical absence of cash registers;
• it exists, but is not included in the state register;
• the fiscal accumulator is missing or expired;
• non-penetration of the check, issuance of the wrong one (underestimated total);
• KKM is present, but there is no tax registration.

For such actions, they can deprive the proceeds, a fine - up to 100% of the amount that did not pass through the cash register.

Example 2. A company missed the deadline for switching to an online checkout by 2 months (61 days). During this time, goods worth 200 thousand rubles were not taken into account. They can be fined 150-200 thousand rubles.

If caught on the same violation again, the business will face a suspension for up to 3 months.

Paragraph 3 implies misuse of the technique:

• the time is set incorrectly;
• the fiscal document does not contain all the necessary details;
• the check was not issued at the request of the client.

Penalties will depend on the type of violation. For example, failure to issue a check - 2 thousand rubles.
The check may not contain all the information (details of the organization): they can also be punished for this.

Online cash registers: who can work without them from July 1, 2019

Some businesses need state support. Socially important areas of activity, entrepreneurs from rural areas - the installation of new expensive cash equipment can become an unbearable burden for them. And not everywhere there are appropriate communications, access to the network. It is problematic to find a stable connection if you are selling from the car and all the time on the road. There are exceptions for these categories.

1. Street trading:
   • vegetables, fruits, berries;
   • ice cream;
   • draft soft drinks;
   • dairy products;
   • newspapers, magazines, books;
   • works of art (handicrafts, craft goods).
2. Ancillary work:
   • in the garden, summer cottages (dig up the soil, mow the grass, chop firewood, etc.);
   • mend shoes, umbrella, watch;
   • rent out your property;
   • suitcases.
3. Help for vulnerable categories:
   • elderly care, child care;
   • sale of pharmaceutical products, provision of medical services in villages;
   • library activities.

   A detailed list of who does not need a cash desk can be found in federal law.

4. Remote location:
   • In remote communities. In each region - a separate register with such areas. They are prescribed by local authorities in a separate bill.
   • Where there is no Internet coverage (and with a population of up to 10 thousand people). In such cases, the work is carried out autonomously: checks are recorded on the drives and then transferred personally to the inspection.

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Who else should work with online cash registers from July 1, 2019

In July 2018, Law No. 192-FZ came into force. He made a lot of additions to the 54-FZ, but the main change concerned those who previously needed it in 2019, namely, merchants on the patent taxation regime.

For many private traders on PSN, there is now no need to install to automate their work. But some categories of merchants, as before, must use online cash desks when making settlements from July 1, 2019. First of all, this concerns:

• retailers that do not have employees or have employees who are not registered under labor contracts (the rest of the owners of retail outlets installed cash registers in the first half of 2018);
• persons selling strong alcoholic products (only sellers of low-alcohol drinks can continue to work without cash registers), regardless of the location of the store, kiosk or other commercial premises;
• establishment owners Catering(enterprises with hired personnel with which employment contracts purchased and registered new technology before July 2018).

Also, from the second half of 2019, online cash desks will be needed for IP on a patent, operating in the following industries:

• provision of cosmetology services (hairdressers, beauty studios, beauty salons, SPA centers, etc.);
• repair and adjustment of household equipment and radio equipment, as well as watch repair (mechanical and electronic);
• maintenance, repair and rental Vehicle(cars and trucks, motorcycles);
• cargo and Passenger Transportation(both land and water vehicles);
• provision of veterinary services (examination, treatment of animals, etc.), as well as the organization of hunting;
• organization sports activities and other services in the field of physical culture;
• ownership of plots for fishing, fish breeding, production of milk and dairy products;
• repair, adjustment and maintenance computer equipment and other technically sophisticated devices.

Features of the provision of strict reporting forms (BSO)

But even those companies that are exempt from the new model, upon receipt of funds from customers, are required to provide them with a document confirming the transaction.

The form of such forms, as well as the rules for their storage, production, accounting and other information, are taken into account in Decree of the Government of the Russian Federation No. 359, which was signed back in early May 2008. At the same time, the form of BSO does not depend on the taxation regime and the form of ownership chosen by the entrepreneur. The main classification of such documents is the field of activity of a businessman.

For example, for air transportation, any airline uses a single form of tickets for this type of service, established by the Ministry of Transport of Russia.

If the mandatory form of forms for your activity is not provided for by the current legislation, then the only condition that must be observed when developing the BSO independently is that they must contain all the mandatory details specified in the above Resolution.

Online cash desk in 2019 for LLCs and individual entrepreneurs when transferring money to individuals

In addition to persons selling goods or performing certain work for money, those who from July 1, 2019 must work with online cash registers include some organizations that pay for these same products or services.

If your business purchases something from another company or individual, and also pays for the services rendered, you will not only receive a check, but also independently generate a fiscal document with the “Expense” sign.

In accordance with the current regulations, for private traders and LLCs, online cash registers in the first half of 2019 when making payments (transferring money to another person) are not mandatory if payment was made without using cash or electronic means of payment.

But already from July 2019, KKM will have to be used for all calculations (you can find out what exactly, in the opinion of the state, should refer to calculations in article 1.1. 54-FZ ( actual changes regarding this issue were introduced into law in July 2018)).

What gives online cash desk in 2019

According to most entrepreneurs, it can simplify the work only for representatives of regulatory authorities (that is, employees of the Federal Tax Service).

But if we study the capabilities of modern devices in more detail, it becomes clear that their functionality is primarily aimed at facilitating entrepreneurial activity and reducing the workload for accountants.

• For most entrepreneurs, registering new equipment will allow them to operate within the legal requirements.
• The use of new devices will eliminate the obligation to fill out and provide regulatory authorities with documentation that complies with the KM-1-KM-9 forms.
• Businesses that use online cash registers in 2019 will be visited by tax inspectors only in case of equipment failures or suspicious operations carried out by businessmen.
• Business owners using modern equipment can track turnover, employee employment and other indicators of their business online, while at home or on vacation.

Thanks to the activities of developers, the functionality of cash registers is expanding every year. And in 2019 online cash registers for both individual entrepreneurs and large companies have become excellent tools that allow you to develop your business and correctly calculate strategies for profit growth.

Why do we need cash registers for those who can work without online cash desks from July 1, 2019

To use all the possibilities, it is not necessary to register it with the tax office. Even those who, from July 1, 2019, can continue to work without online cash desks, are not deprived of the opportunity to automate their business.

First of all, KKM can be used as automated system for the formation of the BSO. After all, many of those who do not need an online cash register in 2019 still have to issue documents confirming the transaction to consumers. Installing cash register equipment (even without registering it with the Federal Tax Service) in this case has a number of advantages:

• You will not need to fill out the forms by hand (besides, you usually have to make two copies through carbon paper). The use of CCP greatly facilitates this process and reduces the time for filling out the documentation.
• The cost of one check printed on a cash register is much lower than the price of a form ordered from a printing house.
• You don't have to keep a bunch of documentation. All information about the transactions carried out is stored in the memory of the device, and you can always find it there if necessary.
• Most financial statements the installed equipment will form for you. This will save you time and save you from tedious and painstaking work.
• You do not have automated analytics of your activities, track in real time the goods that you need to buy in addition and find out the positions that are in the least demand.
• You don't have to come to outlet to check the execution official duties staff: you can control their workload from a personal computer or smartphone.

If you follow modern technologies and want to make the most of the available opportunities, we recommend that you still install an online cash register before July 1, 2019, even for those who do not need it by law.

Innovations for owners of online cash registers from July 1, 2019

Work changes Russian entrepreneurs began on January 1, 2019: the abolition of the obsolete fiscal data format (FFD 1.0), change .

From March 1 of the same year, mandatory labeling for tobacco products was introduced. And by this time, all participants in the circulation of tobacco (manufacturers, suppliers, wholesalers and retailers) had to spend certain funds to prepare for work with labeled products.

The next category of goods subject to mandatory labeling will be footwear. From the first of July, every pair released or imported must have a Data Matrix code. To work under the new rules, you need to prepare in advance.

• New equipment capable of working with marked goods: Data Matrix code readers for suppliers and merchants, marking devices for manufacturers.
• Software for cash register: those who, from July 1, 2019, must work with online cash registers and plan to sell labeled products, should immediately purchase equipment that can work with new markers.
• Commodity accounting programs: take care of their integration with cash registers in advance, and also learn about the possibility of accounting and storing marking codes.

From December 2019, the marking will be applied to perfumes, knitwear (including outerwear), tires and tyres. And from January 1, 2020, Data Matrix codes will have to be on all medicines. More details about these innovations can be found in Decree No. 792-R, signed back in April 2018 and entered into force only in January 2019.

What equipment to choose for those who need an online cash register in 2019

The main requirement for equipment for automating your work is that it must be included in the register of equipment that meets legal requirements (you can familiarize yourself with this list on the FTS portal).

But a sufficient number of models are included in the register, so those who are obliged to use new CCPs need to pay attention not only to the compliance of the selected device with the requirements of the law, but also to its technical characteristics.

It is also necessary to attach a CCP passport and checks confirming the amount spent on business automation to the declaration. The recommendations of the Federal Tax Service for the submission of this documentation can be found in letter No. SD-4-3 / 3375.

SIT payers do not file a declaration, so they need to provide tax office tax reduction notice. The tax authorities provided recommendations on its execution in letter No. SD-4-3 / 6343.

If the merchant has already paid tax for the period in which he wants to receive a deduction, then the funds spent can be returned in accordance with Art. 78 of the Tax Code of the Russian Federation. To do this, you should submit an appropriate application to the Federal Tax Service with a request to return or recalculate the amount spent on the purchase of online equipment.

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 registers

The legislators decided that to switch to mandatory application online cash registers are needed 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 stage 3 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 of Federal Law No. 54- FZ<О кассовой технике>):

• acceptance of funds 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.