Good afternoon, dear readers! Today we are talking about the most serious change that has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full swing, and there are more and more questions!

In short: The Law on CCP No. 54-FZ dated May 22, 2003 has changed a lot (changes were made by Law No. 290-FZ dated July 3, 2016):

• Ordinary cash registers should be replaced by online cash registers;
• Data on all punched checks will be transferred to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a CCP;
• Old penalties have been changed and new ones have been added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who could previously work without a cash register is drastically reduced. The right to exemption from cash registers will be lost:

1. UTII payers - IP and LLC, if they provide services Catering, are engaged retail and have employees;
2. Individual entrepreneurs who have, retail and provide services in the field of catering. There are employees in the staff of the IP;

These two groups could not set up a cash desk, but issue a document confirming payment to the buyer (upon request). Now they can't do that! From July 1, 2018, everyone who pays UTII and a patent is also switching to new cash desks on a common basis!

1. Those who sell lottery tickets, postage stamps, etc.;
2. Those who trade using vending machines (vending machines) and have employees;

These two groups are also moving to general rules application of cash registers from 07/01/2018: the first will have to install cash desks at the point of sale, the second - to equip the machines with cash registers.

1. And also everyone who now uses the old-style checkouts (on and) will have to switch to online checkouts.

Switching to Online Cashiers from July 1, 2019

The next stage of the transition to online cash registers is July 01, 2019. From this date, they will be required to work according to the new rules:

• IP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII working in the field of trade and catering, without employees.
• Individual entrepreneurs on the PSN, conducting activities in trade and catering, without the involvement of employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash desks will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or USN, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and public catering.
• Individual entrepreneurs using vending machines for sales. The state does not have employees.

Who can work without online cash desks

• Organizations and individuals engaged in certain types activities (for example, repairing shoes, making keys, etc.);
• Organizations and individual entrepreneurs engaged in the sale of magazines / newspapers in kiosks, ice cream, draft drinks, trade at fairs or retail markets, trade in milk and kvass from tankers, sale of seasonal vegetables / fruits (including gourds);
• Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not set up a cash register, but must issue a payment document to the client;
• Pharmacy organizations in feldsher posts in rural areas*
• Entrepreneurs providing porter services.
• Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and the disabled.
• Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash desks for those who provide services to the population

On the this moment companies and individual entrepreneurs engaged in services to the public have the right to do without a cash register, but they must then issue a BSO. From 07/01/2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO formed on a special device - an “automated system for BSO”. In theory, this system will become a kind of CRE, respectively, BSO will become a kind of cash receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSOs both when providing services and when performing work in relation to the population.

Important! Exemption from the use of CCP for taxpayers on UTII and a patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in feldsher points in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but offline. That is, cash machine must be installed and used, but the data must be transferred to in electronic format no need.

Important! About sale alcoholic products consider the following. Law No. 171-FZ “On the Regulation of the Circulation of Alcoholic Products” was amended by Law No. 261-FZ, the changes came into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sales of alcoholic products and retail sales of alcoholic products in the provision of public catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic products (including beer), regardless of the applicable taxation regime, must trade using a cash register from 03/31/2017 - from the date these changes come into force . This norm is special, therefore it has priority over the norm of the law “On the Application of CCP”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, IP and LLC on UTII and a patent, carrying out retail sale alcoholic products, will not receive a deferment until 07/01/2018, but must switch to new cash desks earlier - from 03/31/2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether a CCP is needed for an online store in the law. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

CCP for online commerce is needed both in the case of cash settlements and in settlements through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood as calculations that exclude personal interaction between the two parties to the purchase process.

If you accept payments in your online store only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a receipt printer.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

• If you have an agreement to accept payment from a client's card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate one), you must punch / generate a check;
• If you have an agreement for accepting payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and it must issue a check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You must first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out a check, if not, then you are obliged to knock out / generate a check!

Banks, according to Law No. 103-FZ, are not paying agents, therefore, you also draw / form a check under an agreement with a bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers must have a case with a serial number, as well as a 2D barcode printing function and a built-in clock.

There will be no fiscal memory and ECLZ in the new cash registers, instead of them there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a secure form.

In order for a cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the CTO. Here it is impossible not to note the “bonus”: to register a cash desk, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register old format cash desks until 01/31/2017. From February 1, 2017, the Federal Tax Service registers only new online cash desks. Previously registered cash registers, the service life of which has not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCT. Some models of old devices can be upgraded and turned into online cash registers.

How data will be transferred to the tax

Data transfer will take place with the help of the fiscal data operator (or CRF for short), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator's server, the operator checks it, sends a confirmation of receipt, and then forwards the data to the tax office.

The operator also fixes all data so that it cannot be corrected. All information will be stored in a database and kept for at least five years.

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in checks and BSO with the introduction of online cash registers

There are quite a few changes here:

• The list of required details has been expanded: the address of the store (website address, if it is an online store), the VAT rate, the taxation system for the operation, the fiscal accumulator number, and others have been added;
• Two new concepts have been introduced cash receipt correction” and “BSO correction”: they will be formed when correcting a previously performed settlement operation. But you can make such a correction only for the current shift, you won’t be able to correct the data for yesterday or the day before yesterday!
• The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending electronic form document to an email address. You can send not the check itself, but separate information, according to which the client will be able to receive his check on a special information resource.

How will fines change?

The fines have changed, the new rules have been in use since July 2016:

1. The penalty for non-use of cash registers is calculated from the amount that did not pass through the cash desk: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; IP - 25-50% of the amount, but not less than 10 thousand rubles. That is, the larger the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (during the year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may be disqualified for a period of one to two years;
3. For the use after 02/01/2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. A fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
4. Failure to submit documents and data at the request of the tax authority or submitting them in violation of the deadline will result in sanctions similar to clause 3;
5. For non-issuance of a check (BSO) on paper or for their failure to send electronically, a warning or a fine threatens. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers in specialized cash equipment stores in your city.

You can go to your center Maintenance apply - to those who now have an old cash register.

The cash register must have a factory number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that from January 1, 2018, amendments to the Tax Code introduced by Federal Law No. 349-FZ of November 27, 2017 came into force. They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can use tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 With this deduction, you can reduce the tax payable to the budget.

So far, these are the highlights of online cash registers since 2018. Despite the fact that they have been applied since 07/01/2017, there are still quite a lot of questions.

Note, Since July 15, 2016, the law on online cash registers (FZ No. 290 of July 3, 2016) came into force, according to which most companies and individual entrepreneurs must switch to new cash registers from 2017.

It is possible to register a cash register without the online transfer function, according to the rules specified in this article, only until February 1, 2017 (with the right to work at such a cash register until July 1, 2017).

From February 1 to July 1, 2017, only an online cash register can be registered. During the specified period, LLCs and individual entrepreneurs must switch to new devices. At the same time, re-registration (deregistration) of old cash registers is allowed.

Do I need a cash register for IP and LLC

Using the cash register entrepreneurial activity regulated by the rules Federal Law of May 22, 2003 No. 54 - FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards".

In accordance with Federal Law No. 54 dated 05/22/2003, IP and LLC that carry out settlements in cash in cash or accepting bank cards, must use cash register equipment(KKT).

However, there are a number of exceptions that allow some individual entrepreneurs and organizations to conduct business without the use of a cash register:

According to the results of the experiment, the "experimental" really did not have time to feel anything useful or negative from this undertaking, in turn, the "experimenters" decided that our country was ready for such a practice, they made it quite quickly.

Thus, from April 2016, businessmen could voluntarily start registering cash registers with the tax authorities with the online data transfer function. It is mandatory to make the transition to modern cash desks before July 1, 2017.

note that this reform did not bypass those entrepreneurs who are currently exempt from the use of a cash register (payers of PSN and UTII). They will also be required to use online cash desks in without fail. This will happen on July 1, 2018.

Penalties for violations of the use of the cash register

Supervision over the correct use of cash registers is carried out by employees of the Federal Tax Service, who also have the right to issue fines.

Non-use of CCP:

• For officials– from 25% to 50% of the purchase amount, but not less than 10,000 rubles.
• For legal entities– from 75% to 100% of the purchase amount, but not less than 30,000 rubles.

Repeated non-use of CCP:

• For officials - disqualification from 1 to 2 years;
• For individual entrepreneurs and companies - suspension of activities for up to 90 days.

Reporting on CCP and cash discipline

In the process of using the cash register, it is necessary to draw up the following documents:

1. Act on the translation of readings and registration of meters ( form KM-1) - is issued when a new cash register is put into operation, as well as in situations when cash register meters have been reset to zero (when replacing fiscal memory or other repairs at the central heating station).
2. The act of taking meter readings ( form KM-2) - is issued during the repair of the cash register or when it is transferred for work to another organization.
3. return act sums of money (form KM-3) – issued upon return Money buyers on unused cash receipts (including erroneously punched checks).
4. Journal of the cashier-operator ( form KM-4) - is issued to record all operations on the cash register. Entries in the journal are made by the cashier based on the readings of the Z-reports. A separate magazine is started for each cash machine.
5. Magazine by uniform KM-5- issued in organizations that work without a cashier-operator (in cases of installing cash registers on store shelves or for the work of a waiter).
6. Help report of the cashier-operator ( form KM-6) - is issued by the cashier on the basis of the Z-report every working day (shift). It reflects the readings of KKM meters and revenue per day. The cashier submits the report together with the proceeds according to the receipt cash order to the head of the organization. In small organizations, the cashier hands over the money directly to the bank collector.
7. Information about the readings of KKM counters ( form KM-7) - is used to compile a consolidated report on the readings of KKM meters and earnings for the working day (is an annex to the certificate-report of the cashier-operator).
8. Call log technical specialists (form KM-8) - is conducted by a CTO specialist who makes records of the work performed. The journal is kept by the head of the organization.

   Start-up entrepreneurs it is difficult to understand the legal intricacies, any violation is punishable by fines. In the article, we will consider what gives the right to work without using CCP and not be afraid of tax audits. If it is mandatory, we will give recommendations on selection and registration.

   Many novice businessmen erroneously classify any equipment that prints checks as a CCP.

   Fiscal registrar (KKT, KKM) is a type of office equipment, the principle of operation of which is regulated federal law 54-FZ of May 22, 2003. With the help of this tool, the tax inspectorate controls the completeness and correctness of the entrepreneur's settlements with clients.

   The technique has a fiscal memory, access to which is protected by a password. This code is known only to tax officials, so the entrepreneur will not be able to delete or change the data.

   alternative cash register serve as BSO (forms of strict accountability) - tickets in transport, cinemas, receipt books for paying utility bills. Such "manual" checks must have a unique series, number, have a number of attributes that allow you to identify the place of issue (name of the legal entity and address of the outlet), date, type, amount of the transaction. Printing BSOs and hardware ones appeared. BSO -123 is becoming more widespread, for printing of which a printer, a computer and access to an online system are enough.

   Is an individual entrepreneur required to have a CCP

   Test: do you need a cash register

   The technique is used on the territory Russian Federation obligatory by all organizations and individual entrepreneurs in the calculations, with the exception of cases established by 54-FZ.

   Legal grounds not to purchase cash registers

   Sometimes the use of cash registers is difficult for an entrepreneur - a trade tent at a fair, a repair team. The unstable income of small entrepreneurs may not even cover the cost of maintaining equipment.

   UTII and the patent system make it unnecessary to have a clear control over the organization's cash receipts by the tax inspectorate, since income is not the base.

   54-FZ stipulates cases when the absence of fiscal equipment is legal and will not entail fines:

   • An individual entrepreneur without a cash desk pays taxes on PSN (patent);
   • The organization trades through vending machines (, payment terminals);
   • UTII (in some regions, authorities do not allow this opportunity to be used);
   • IP works without CCP in remote areas where there is no access to communication networks;
   • When calculating by electronic means payment;
   • When selling religious attributes, newspapers, magazines, trading from stalls and "peddling", in trains, from tankers, selling seasonal products (melons);
   • When providing services to the population (plowing, sawing, making keys, repairing shoes, jewelry, porter service).

   The sale of excisable goods deprives the entrepreneur of the right to work without cash registers: in this case, the use of cash registers is mandatory.

   And if the individual entrepreneur is simplified - do you need a cash desk

   STS (simplified taxation system) is popular among Russian entrepreneurs. UTII and PSN are more profitable, but they impose severe restrictions on the types of activities of individual entrepreneurs, the size retail space, the number of employees.

   Only individual entrepreneurs working under a patent scheme or on UTII are not required to use CREs. Entrepreneurs on other taxation systems (OSNO, simplified tax system, unified agricultural tax) do not have such relief. However, exceptions that relate to the type or place of activity apply to everyone, including simplistic people.

   What cash register equipment to choose for an individual entrepreneur and how to register it correctly

   To avoid unpleasant consequences, carefully consider the installation of CCP:

   • Purchase device. It doesn't matter if it's new or used, a fiscal registrar or a full-fledged cash register with a money box. The model must be included in State Register cash register equipment. If your KKM is not in this list, the Federal Tax Service will not give permission for registration, you will lose money. Purchase equipment only from certified service centers.
   • Second phase- registration with the tax authorities. To do this, you will need a device passport, an application and an agreement with the CTO. An employee of the Federal Tax Service will inspect the device, protect it from hacking with a secret code, and put a seal on the case. Only after that the technique can be considered registered.
   • Third stage- Correct use of CCM. In addition to printing a check, the entrepreneur is required to keep journals, make reports, open and close shifts. The CTO should carry out annual maintenance.

   An individual entrepreneur can work without a fiscal apparatus if his activities fall under the exceptions stipulated in federal law. However, this does not allow the entrepreneur to conduct calculations in an arbitrary way. The organization is obliged to issue checks, receipts (BSO) to customers, which confirm the fact of purchase or payment for services. In addition, the use of check printers makes it easier for an entrepreneur to control income.

   Cash registers (CCT) are cash registers, computers and software and hardware systems equipped with fiscal memory(fiscal storage). They are used for cash and card payments for goods and services. In particular, cash registers include cash desks, fiscal registrars, POS-terminals (POS-systems).

   Here we have collected useful information for you on the registration of cash registers, its re-registration, the use of cash registers, as well as deregistration of cash registers:

   A selection of legal documents on cash registers, including the main law No. 54-FZ on the use of cash registers;

   the federal law No. 290-FZ dated 03.07.2016 On Amendments to the Federal Law "On the Use of Cash Registers in Cash Payments and (or) Payment Cards" and certain legislative acts Russian Federation

   Explanatory letters of the Federal Tax Service of Russia on cash registers;

   Practical articles on the use of cash registers and work with cash registers;

   Information about the experimental application of cash registers and "smart cash registers".

   Information on the application of CCP under the new procedure from 2017.

   Information about cash registers is constantly updated and updated.
   

   Regulatory legal acts, laws on the use of cash registers

   Rules for the use of cash registers until July 1, 2017

   The history of experimental testing of online cash registers from 2014 to 2015.

   From August 1, 2014 to February 1, 2015, organizations and individual entrepreneurs in Moscow, the Moscow Region, the Kaluga Region, the Republic of Tatarstan could participate in an experiment on automatic data transfer from cash registers to the Federal Tax Service of Russia. According to the tax authorities, more than 4,000 units of cash registers, including cash registers, tablet devices, smartphones, web cash desks, participated in the experiment. As part of the experiment, the Federal Tax Service of Russia analyzed more than 17 million cash receipts, in the amount of more than 13 billion rubles.

   Participants of the experiment from February 1 to December 31, 2015 were allowed to register and use experimental cash registers. The experiment led to changes in the mandatory rules for the use of cash registers.

   The authorized organization that transmits to the tax authorities data on cash settlements and (or) settlements using payment cards with such a CCP is the Federal State Unitary Enterprise GNIVTs of the Federal Tax Service of Russia.

   New rules for the use of cash registers from 2017.

   From 07/01/2017, all cash registers will have to send electronic versions checks to the Federal Tax Service through fiscal data operators.
   The electronic tape will need to be replaced with a fiscal drive, connect cash registers to the Internet and conclude an agreement with a fiscal data operator to send checks to the Federal Tax Service.

   The history of online cash registers began back in 2014, when, during an experiment, the Federal Tax Service introduced a new generation of cash registers connected to the Internet in Moscow and the region, in Tatarstan and the Kaluga regions.

   The experiment was considered successful, so on June 14, 2016, the State Duma adopted amendments to the law on cash registers No. 54-FZ, which significantly tightened the requirements for cash registers. From this article, you will learn which cash registers in 2019 for individual entrepreneurs should be used when making settlements with customers.

   Who is obliged to use the new cash registers

   Cash registers in 2019 are required to use more and more entrepreneurs, but the changes will be gradual. Do I need a cash register for individual entrepreneurs working on PSN and on in the new year? How long do you need to connect? Which of the payers of the simplified tax system and OSNO in 2019 can still work without a cash register?

   In this table, we have collected information on the timing and categories of taxpayers who are required to install a new type of cash desk.

   

   The new law not only established a KKM, but also a list of organizations and individual entrepreneurs who still have the right not to use a cash register for cash and card payments (Article 2 of Law No. 54-FZ of 05/22/03):

   • sale of newspapers, magazines and related products in kiosks, provided that at least half of the turnover is newspapers and magazines (revenue accounting for this group of goods must be kept separately);
   • sale of securities;
   • catering services for employees and students educational institutions if they appear during training sessions;
   • trade in retail markets, fairs, exhibition complexes (with the exception of such trading places, as stores, pavilions, kiosks, tents, car shops, containers and others that ensure the safety of goods), except for the sale non-food items approved by the Government of the Russian Federation;
   • sale in kiosks of ice cream and non-alcoholic drinks in bottling;
   • trade in kvass, milk, vegetable oil, live fish, kerosene from tank trucks;
   • seasonal sale of vegetables, fruits, gourds and gourds;
   • peddling trade in food and non-food products, except for those that require certain conditions of storage and sale;
   • acceptance of glassware and waste materials from the population (except for scrap metal, precious metals and precious stones);
   • realization of products of national art crafts by the manufacturer;
   • repair and coloring of footwear;
   • production and repair of metal haberdashery and keys;
   • plowing gardens and sawing firewood;
   • services for the supervision and care of children, the sick, the elderly and the disabled;
   • porter services at stations and ports;
   • change individual entrepreneur housing for rent, if it is his property;
   • pharmacy organizations located in rural areas settlements;
   • IP on PSN for some.

   Organizations and individual entrepreneurs conducting settlements in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements) may also not use cash registers, if these settlements are indicated in the list approved by regional authorities. In addition, the Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

   But even when the activities of an entrepreneur fit into these concessions, they do not apply if excisable goods are traded or when automatic settlement devices are used (vending machine). Without any reservations, cash payments without a cash register are provided only for the sale of objects of religious worship (religious literature) and the provision of services for religious rites and ceremonies.

   Received an individual entrepreneur without employees if they provide services or sell products own production. This category of entrepreneurs has the right to work without a cash desk until July 1, 2021. However, if the IP hires an employee before this date, then within 30 days after the conclusion employment contract it is necessary to register and start using the CCP.

   How online checkouts work

   An additional difficulty in introducing the new order is due to the fact that online cash registers work on a completely different principle than cash registers with a fiscal drive. Cash registers with data transfer to the tax office send information about each purchase made in real time to the FTS server. Moreover, at first this information from the online cash desk is transferred to an intermediary - a fiscal data operator (OFD).

   After receiving them, the intermediary sends a confirmation that the sales data has been accepted and the receipt has been assigned a fiscal attribute. Without confirmation of the operator, the check will not be generated. Further, the OFD transmits information about the payments made to the IFTS, where it is accumulated and systematized in a special data storage system.

   In addition, at the request of the buyer, who will leave his data, the seller is obliged to send him an electronic receipt. If the buyer, having compared the details of a paper check and an electronic one, finds a discrepancy between them, then he can report this to tax office, and this fact will be checked.

   New Internet-enabled cash registers have been operating since July 2017 in many outlets and quite successfully. But, as practice has shown, it immediately paralyzes the work of millions of sellers. But after all UTII and PSN payers start using CCP, the number of online cash registers will be almost 3.5 million units.

   We must also add here those who are now providing services to the population, issuing them printing forms. strict accountability(BSO). From July 2019, for the issuance of BSO, it will be necessary to use a new automated system, which is also recognized cash register equipment. Whether cash register manufacturers and fiscal data operators will be able to ensure the smooth operation of these devices is a big question.

   In total, online cash registers in 2019 must:

   • transmit information about the purchase in real time to their fiscal data operator;
   • generate checks in electronic form;
   • provide printing of fiscal documents.

   How much does it cost to install new equipment?

   Of course, entrepreneurs are concerned about the question - how much does online checkout and its service for IP? Here it will matter how much the existing KKM corresponds to the ability to install a new one. software and fiscal device. If the model of the cash register allows, then you can simply upgrade it, while spending from 10 to 15 thousand rubles. The purchase cost new technology is from 25,000 rubles and more.

   Please note: you need to buy new devices only from the list of models approved by the Federal Tax Service. CCP sellers are interested in its implementation, so do not take their word for it that a particular model is included in the list of the Federal Tax Service. See for yourself.

   However, the matter will not be limited to the costs of acquiring or upgrading cash desks. The entrepreneur will have to pay for the services of high-quality Internet communications at the rates of his provider, as well as the services of a fiscal data operator.

   Please note that OFD must also be selected only from the official list. The lowest tariffs of operators for the first year of service are 3,000 rubles, in subsequent years the price will be higher - up to 12,000 rubles for one device. Accordingly, the total cost will depend on how many cash registers the operator will connect to. Besides, new cash register must be registered with the IRS. This can be done through OFD (2,000-3,000 rubles) or for free on the website of the tax service if you already have an electronic signature.

   *(free if you already have a digital signature or from 3 thousand if you want to order an electronic signature)

   Total minimum costs for one year of operation of new cash desks will be from 25 thousand rubles for one device, provided that you do not buy it, but upgrade the existing one.

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   Penalties for violating legal requirements

   In addition to all these tightening technical specifications KKM and a significant expansion of the categories of entrepreneurs required to issue a cash receipt, the law raised the amount of fines for individual entrepreneurs under article 14.5 of the Code of Administrative Offenses of the Russian Federation:

   • non-use of cash registers - from ¼ to ½ of the purchase amount, but not less than 10,000 rubles;
   • repeated violation, if it is proved that KKM was not used in calculations for purchases of more than 1 million rubles - an administrative suspension of the activity of the individual entrepreneur for up to 90 days;
   • the use of old-style cash desks or violation of the procedure for their registration / re-registration - a warning or a fine of 1,500 - 3,000 rubles;
   • refusal to issue a paper check to the buyer or send it in electronic form - a warning or a fine of 2,000 rubles.

   Let's summarize - is a cash register needed for individual entrepreneurs and in what situations:

   1. For individual entrepreneurs on the simplified tax system, OSNO, ESHN, the requirement to work only with a new type of cash register entered into force on July 1, 2017.
   2. Individual entrepreneurs working in the field of trade and catering on PSN and UTII and without employees, from July 1, 2019, must apply CCP.
   3. The same transition period - July 1, 2019 - is also established for those individual entrepreneurs that provide services to the public, and at the same time have employees.
   4. The right to a temporary deferment from the cash desks (until July 1, 2021) is enjoyed only by individual entrepreneurs without employees who provide services to the public or sell products of their own production.
   5. Before buying or upgrading the device, make sure that the model is included in the list of the Federal Tax Service.
   6. Enter into an agreement for the provision of services only with those fiscal data operators that are listed on the official website of the tax service.
   7. List of categories of taxpayers for which new order does not apply, is specified in Article 2 of the Law "On CCP" No. 54-FZ.
   
   
   

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