Good afternoon, dear IP!

AT recent times I often receive letters with questions about new cash registers, which will be introduced as early as 2017. Let me remind you that they wanted to introduce them back in 2016, but postponed this idea for one year.

So, the hour of X is approaching. And in this short article I will answer the most FAQ, which are distributed over and over again.

For convenience, this article will not be structured as usual, but in the “Question / Answer” format.

When will new cash desks for individual entrepreneurs and companies be introduced?

According to the latest data, the timing of the transition to new online cash desks will be as follows:

1. From February 1, 2017 only a new type of cash registers will be registered. This means that if you apply to register a regular cash register (like those that are used now), you will be refused. That is, from February, you need to come to the Federal Tax Service ONLY with a new type of cash register.

2. If you already have a cash register, then you will need to buy an online cash register (or upgrade the old cash register) no later than July 1, 2017. That is, you will have to shell out money for a new KKM or its modernization, which is sad. considering their cost.

I am a sole proprietor at the ENV (or PSN). Do I need to buy a new type of KKM?

Indeed, now (in 2016) many people choose PSN and UTII only because CCM can NOT be applied to these taxation systems. But this benefit will only remain until July 1st, 2018. Then, individual entrepreneurs on UTII (PSN) will also have to buy KKM if they work with cash. That is, they accept cash from individuals.

Update: for most individual entrepreneurs on PSN or UTII, they were given a delay for another year - until July 1, 2019. You can read about or just watch the new video below:

What are these cash registers? How are they different from normal ones?

Unlike those KKM that are used now, they IMMEDIATELY transfer data via the Internet to the right place =). That is, in the FTS. As you understand, you will also have to organize Internet access for such cash desks.

The so-called “electronic check” will also be recorded, which the buyer will not be able to lose in principle.

What if I live in a remote taiga where there is no Internet access? How then to be?

Do not worry, our deputies have foreseen such a moment. The law clearly states that for places where there is no Internet access, it will still be possible to use cash desks without transferring data to the Federal Tax Service online.

To be honest, I have little idea how such a list can be compiled, but they promise.

Here is what is verbatim said about this in the bill, which was approved in the third reading:

« In areas remote from communication networks determined in accordance with the criteria established federal agency executive power, carrying out the functions of developing and implementing public policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks approved by the authority state power subject Russian Federation, users can use cash registers 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.”

That is, it’s just not possible to refuse to use new cash registers in 2017 if your locality WILL NOT be included in this magic list.

What happens if I don't buy a new KKM?

In fact, there are quite severe penalties. Everything has been done so that entrepreneurs massively use the new cash registers.

Again, let me quote an excerpt from the bill, and highlight the main points:

Non-use of control cash register in established by law Russian Federation on the application cash register equipment cases -

entails the imposition of an administrative fine on officials in the amount of one fourth to one second 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-fourths to one amount of the amount of the settlement carried out using cash Money and/or electronic means payment without the use of cash registers, but not less than thirty thousand rubles.”;

“3. Repeated commission of an administrative offense provided for by Part 2 of this Article, in the event that the amount of settlements carried out without the use of cash registers amounted, including in the aggregate, to one million rubles or more, -

entails in relation to officials disqualification 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 -

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

As you understand, the suspension of the work of any store for 90 days is almost a sentence.

Where can I read this fascinating law in its entirety?

At the time of this writing, it was being approved by the Federation Council. According to the plan, it should be signed by the President of Russia on June 29th.

The bill itself has already been approved in the third reading in the State Duma. So, it is unlikely that he will seriously change.

In short, read here:

http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=968690-6&02

It has 130 pages, if anything =)

Full title: "On Amendments to the federal law"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and separate legislative acts

Russian Federation"

What to do? How to be? Where to run?

I advise you to apply in advance to companies that sell cash desks for individual entrepreneurs and serve them. Surely they have long prepared for this global event and have long been in anticipation =)

Moreover, many companies are already using new cash registers, without waiting for 2017.

In a word, think over a strategy for switching to new cash registers IN ADVANCE.

Just look at the publication dates, as a lot has already changed this year. For example, they said earlier that the “old” cash registers could be used for another 7 years, which is no longer relevant.

New one is ready electronic book for taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2020:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2020?
2. Examples of calculating taxes and insurance premiums "for yourself"
3. The calendar of payments for taxes and insurance premiums is given
4. Common mistakes and answers to many other questions!

Dear readers, a new e-book for IP for 2020 is ready:

"IP on the simplified tax system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions Should You Pay in 2020?"

This is an e-book for individual entrepreneurs on the simplified tax system 6% without employees who have NO income in 2020. Written on the basis of numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

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". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.

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

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

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

Read the post for the latest information:

More on what's happening now:

What is an online checkout

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

• prints a qr-code and a link on the 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 desks are described in the new law and are mandatory for everyone cash registers since 2017.

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

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

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

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

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

Online checkout contains:

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

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

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

New terms

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

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

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

fiscal data- this is information about financial transactions carried out at the checkout. 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 forms strict accountability(BSO), also fall under innovation.

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

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

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

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, sellers 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's often better to buy new online checkout 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 work of the ECLZ, it is better for you to immediately install the 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, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while you will be given 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:

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

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

New fines

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

The procedure for filing an administrative violation has become easier. With the first violation, in some cases, a verbal warning is possible, but with a second violation, trading can be 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: the assortment includes beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.

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

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

Example: choose a cash desk for a hairdresser

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

In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. 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.

Let's consider how the procedure for applying CCPs will change next year, as well as control by the tax authorities and liability measures for non-use or incorrect use of CCPs.

On July 15, 2016, amendments ((hereinafter referred to as Law No. 290-FZ)) to the Law on CCP (Federal Law No. 54-FZ dated 05.22.2003 (hereinafter referred to as the Law on CCP)) came into force, which introduce new requirements for the order registration and use of cash registers, expand the scope of its application, as well as the rights of tax authorities to control and receive information.

In addition, changes have been made to the Code of Administrative Offenses, which toughen the responsibility for non-use or incorrect use of the CCP and introduce new types of penalties.

Procedure for applying CCP: new requirements

Recall that in 2014-2015, an experiment was conducted on the territory of a number of constituent entities of the Russian Federation on the use of online cash desks (decree of the Government of the Russian Federation dated July 14, 2014 No. 657). It was recognized as successful, and now the experience gained is being disseminated throughout the country.

Organizations and individual entrepreneurs (hereinafter referred to as individual entrepreneurs) that carry out cash settlements and (or) settlements using payment cards when selling goods, performing work or providing services (referred to in the Law on CCP as “users” (paragraph 17 of article 1.1 of the Law on CCP)), will have to purchase and register cash registers that meet the new requirements (https://www.nalog.ru/rn77/related_activities/registries/reestrkkt/) under the new rules, as well as conclude an agreement for the processing of fiscal data transmitted through the cash register, with the operator of fiscal data - a specialized organization that has the appropriate permit issued by the tax authorities (Article 4.4 of the Law on CCP). The functions of the operator include the processing, storage and transfer of information to the tax authorities. His services are paid.

The use of a CCP that does not meet the new requirements is allowed until July 1, 2017, and its registration under the old rules is until February 1, 2017 ().

New order registration of a CCP consists in the user submitting to the tax authority an application for registration on paper or in electronic form through the office of cash registers on the website of the Federal Tax Service of Russia. The user enters the registration number of the cash register received from the tax authority, as well as information about himself and the cash register, and then submits the registration report generated in the cash register to the tax authority. We especially note that the technical support of CCP for registration is no longer required.

The order of application of the BSO has changed. Now it's primary accounting document, equated to a cash receipt, generated in electronic form and (or) printed using a cash register at the time of settlement with the buyer, containing information about the settlement, confirming the fact of its implementation (paragraph 5, article 1.1 of the Law on cash registers). From July 1, 2018, the CCP Law does not provide for the use of BSOs made by printing ().

Fundamental innovations have appeared in terms of information about calculations. Firstly, a two-dimensional bar code (QR code no less than 20 × 20 mm in size) will now be printed on a cash receipt or BSO, containing in an encoded form the details of checking a document (date and time of the calculation, the serial number of the fiscal document, the sign of the calculation, the amount of the calculation, the serial number of the fiscal accumulator, the fiscal sign of the document) (clause 1, article 4 of the Law on CCP).

Secondly, organizations and individual entrepreneurs have an obligation in the event that the buyer (client) provides until the calculation of the subscriber phone number or address Email send them information identifying the issued on paper cash receipt or BSO (registration number of the cash register, amount, date and time of settlement, fiscal attribute of the document), as well as information about the address of the Internet resource where a cash register receipt or BSO can be received free of charge. Moreover, the received document in printed form is equated to a check or BSO issued by a cash register (clauses 2, 3, article 1.2 of the Law on CCP).

Scope of application of CCP expanded

Recall that until July 15, 2016, organizations and individual entrepreneurs providing services to the population were exempted from the obligation to use CCP. Instead of a cash receipt, they could issue a BSO to the client with the details established by the Government of the Russian Federation (clauses 3, 5-6 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by the decree of the Government of the Russian Federation of 06.05.2008 No. 359 (hereinafter referred to as the Regulation)). BSOs were printed or formed using an automated system. If a automated system in terms of its functioning parameters, it met the requirements for CCPs (clauses 11, 12 of the Regulations; letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250, dated February 03, 2009 No. 03-01-15 / 1-43 , dated November 26, 2008 No. 03-01-15 / 11-362, dated August 22, 2008 No. 03-01-15 / 10-303), then, in fact, organizations and individual entrepreneurs using such systems used a special type of CCP. Printed BSOs were usually filled out by hand.

As noted above, from July 1, 2018, the Law on CCP does not provide for the use of BSOs made by printing (part 8, article 7 of Law No. 290-FZ). In turn, an automated system for the formation of BSOs in accordance with the changes is a CCP used for the formation of BSOs in electronic form, as well as their printing on paper. Thus, the practical difference between the issuance of a cashier's check and the issuance of a BSO has disappeared. Therefore, an organization or individual entrepreneur providing services to the public will have to purchase and register a cash register that meets the new requirements and conclude an agreement for the processing of fiscal data with a fiscal data operator.

Similarly, individual entrepreneurs using PSN, as well as organizations and individual entrepreneurs - UTII payers, from July 1, 2018, lose the right to carry out cash settlements and settlements using payment cards without the use of cash register equipment, provided that a document (sales receipt, receipt or receipt) is issued at the request of the buyer (client). other document) confirming the acceptance of funds for the relevant goods (work, service).

The use of CCP now involves more responsibility

Previously, the Code of Administrative Offenses provided for all violations (non-use of cash register equipment; use of cash register equipment that does not meet the established requirements; violation of the procedure for registering cash register equipment; failure to issue a cash receipt to the buyer) a single measure of responsibility (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation in the previous version): warning or a fine of 1,500-2,000 rubles for citizens, 3,000-4,000 rubles for officials, and 30,000-40,000 rubles for legal entities.

With the entry into force of Law No. 290-FZ, a whole set of new administrative offenses and types of fines appeared in the Code of Administrative Offenses. In addition, the amounts of fines are set not just in rubles, but in an amount that is a multiple of the amount of the payment made in violation.

So, non-use of CCP in cases established by law entails a fine (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

For officials in the amount of from 1/4 to 1/2 of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;

For legal entities - from 3/4 to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash register equipment, but not less than 30,000 rubles.

Repeated commission of the above offenses in the event that the amount of settlements amounted, including in aggregate, to one million rubles or more, entails disqualification for officials for a period of one to two years, and administrative suspension for individual entrepreneurs and legal entities activities for up to 90 days (parts 2, 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Note that the liability of individuals - performers (that is, ordinary sellers) is excluded from Article 14.5 of the Code of Administrative Offenses. Only officials will be punished.

The use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, the procedure, terms and conditions for its re-registration, the procedure and conditions for its application entails (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• warning or imposition of an administrative fine on officials in the amount of 1,500 to 3,000 rubles;
• for legal entities - a warning or the imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Liability has been introduced for failure to submit or violation of the deadlines for submitting information and documents at the request of the tax authorities: a warning or a fine of 1,500 to 3,000 rubles for officials and a warning or a fine of 5,000 to 10,000 rubles for legal entities (part 5 of article 14.5 of the Code of Administrative Offenses RF).

Responsibility has been established for failure to send a cash receipt or BSO to the buyer (client) in electronic form or failure to transfer specified documents on paper at his request: warning or imposition of a fine on officials in the amount of 2,000 rubles, on legal entities - a warning or imposition of an administrative fine in the amount of 10,000 rubles (part 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

All organizations and individual entrepreneurs are required to use cash registers when making cash settlements in cash or using electronic means of payment. This is established by Federal Law No. 290-FZ of July 3, 2016, which amended Federal Law No. 54-FZ of May 22, 2003, and established a new procedure for applying cash registers, explaining who is obliged to use online cash registers in 2017.

New on cash registers since 2017

The new procedure for the use of cash registers obliges businesses to register only online cash registers from February 1, 2017, and from July 1, 2017, all cash registers (new or upgraded) will have to transmit settlement information to the Federal Tax Service in real time.

Who needs an online cash register in 2017 and is it needed?

In the coming months, about 1.5 million organizations and individual entrepreneurs will switch to the new order, leaving doubts about new online cash desks from 2017. And from July 1, 2018, this procedure will become mandatory for hundreds of thousands, if not millions of users who are not yet required to use CCP.

In particular, service companies, owners of vending (vending) machines, as well as persons using PSN and UTII.

Are sellers of beer and alcohol included in the list of those who are required to apply CCP in 2017? The answer to this question is yes, since March 31, 2017, sellers of beer and alcohol will have to use online cash registers.

The new technology will enable merchants and individual entrepreneurs who are required to have online cash registers since 2017, use a phone or tablet as a cash register, register cash registers from home and remotely control revenue, and customers - check cash receipts using the Internet.

New cash registers from 2017

More than 160,000 online cash registers have already been registered as part of the new CCP application procedure. There is a cash register in the CCP register, which is also intended for online commerce (online stores are also included in the list of those who must use CCP in 2017).

You can choose a new online cash register or find out if your cash register is subject to modernization by going to the website of the Federal Tax Service of Russia, in the section "New procedure for the use of cash registers" or on the website of the cash register manufacturer.

What is in the new cash registers since 2017? Now, instead of ECLZ, there should be fiscal accumulators at the box office. Cashier can be registered at any tax office through the Internet. To register a CCP, an agreement with the CTO is not required.

A cash receipt can be not only paper, but also electronic, which, at the request of the buyer, will need to be sent to his e-mail or mobile phone. New cash receipts reflect the number of the fiscal document, the fiscal sign of the document, the shift number, the serial number for the shift, the type of taxation and other details.

A mandatory element of a cash receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made.

How much is it?

The minimum cost of the new CRE application procedure will be no more than 25 thousand rubles. It includes the purchase of a new cash register with a fiscal drive with a fiscal attribute key validity period of at least 36 months, services of a fiscal data operator and services of a telecom operator.

Annual costs in the next two years may not exceed 4 thousand rubles, including the services of a fiscal data operator and services of a telecom operator.

According to manufacturers of cash registers, the cost of upgrading the cash register currently used will be about 4-6 thousand rubles.

The cost of purchasing cash register equipment (up to 18,000 rubles per 1 cash desk) can be taken into account in expenses, including when applying the simplified tax system.

The third wave of amendments to the law passed in 2019 54-FZ "On the use of cash registers". Who and when should set up an online cash register? How to register and where to service the CCP? What data should be indicated in the check and how to avoid fines?

The transition to work according to the new order is not just the purchase of new cash registers. In checks, now you need to punch the names of goods, so you need a cash register program. Our free app Checkout MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

54-FZ. New procedure for applying CCP from 2018

• Only individual entrepreneurs who sell goods received a deferment from online cash registers until 2021 own production perform work or provide services and do not have employees on employment contracts. In addition, couriers were relieved of the obligation to punch checks, that is, there is no need to carry cash registers with you, you can use it remotely. We answered in detail questions about the new amendments to 54-FZ.
• Now CCP is also needed for all types of non-cash payments with individuals. We told how to use the cash register, punch a check and make a refund.
• Since 2017, the scheme of work has changed trade organizations from the tax - after amendments to the law 54-FZ "On the use of cash registers". Changes concern the majority of entrepreneurs. The new procedure for the use of cash registers assumes that sales data from each knocked out check must be transmitted to the tax office via the Internet through a fiscal data operator (OFD). With such an operator, you need to conclude an agreement.
• Entrepreneurs can now only use cash registers with a fiscal accumulator (FN). FN is needed to record and store information about the calculations that are carried out on the CCP. All cash registers allowed for use are included in the register of the Federal Tax Service. The tax authorities have already certified more than 100 new models of cash registers from different manufacturers. There is also a register of fiscal accumulators. Read more: cash registers in 2020 >>
• You can register an online cash desk at the tax office via the Internet, but only after signing an agreement with the OFD. But you can no longer apply to the CTO. The obligatory conclusion of an agreement with the maintenance center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a central service center or another service center or do everything on his own.
• From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. You can't work without updates. More about the transition to FFD 1.05 and VAT 20% >>
• Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions that it is not necessary to issue a paper check in 2020. At the request of the buyer, you need to send him a document by email or SMS in addition to the one printed on the CCP. An electronic check is equivalent to a paper one. In this case, the courier may not punch through the cash receipt. It is enough to show the buyer a QR code, by which an electronic one is downloaded. You do not need to carry a cash register with you: it is allowed to use it remotely.
• Since 2018, the CCP Law has required more data to be indicated in checks and strict reporting forms. For example, a list of punched goods (with prices, discounts), the factory number of the fiscal accumulator and the phone number or email of the buyer, if the document is transmitted in electronic form. New mandatory details of CCP and BSO checks in 2020 >>
• Entrepreneurs on a patent and UTII were also affected by changes in 54-FZ: since 2018, they also began to set up cash registers, although earlier they were generally exempted from using cash registers. Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees on employment contracts received a deferral for online cash desks until July 1, 2021. All others, including UTII and a patent, were required to deliver a cash register by July 1, 2019. Read all about deferrals for online cash desks >>
• The cost of purchasing cash register equipment can be deducted from the tax - up to 18,000 rubles for each device. But not everyone.
• Since 2018, the CCP law has not affected everyone. Some organizations are completely exempt from the use of cash. Find out who can not bet online cashier >>
• You can also deregister a CCP without visiting the tax office - through Personal Area on the FTS website. But the tax can do it forcibly.
• Checks from payments to the current account. From July 1, 2019, the entrepreneur is obliged to knock out a cash receipt when payment is received from individual to the account of the organization.
• Prepaid checks. From July 1, 2019, you need to knock out two checks. One - upon receipt of an advance payment, and the second - upon the transfer of goods or the provision of services. The good news is that it's very easy in My Warehouse.

The use of cash registers in 2020 - how it looks in practice

When the cash register is registered, the seller starts working with it. The use of CCP in 2020 as a whole does not differ from the usual work. The buyer pays for the goods and receives a check - now also electronic. The fiscal registrar sends information about the sale or return to the fiscal data operator. OFD processes the information, sends confirmation back to the cashier, and the data to the tax office. All information is transmitted in parallel with the issuance of a check, that is, the customer service time does not change.

New rules for the use of cash registers in 2018 helped the state to make trade transparent. But for entrepreneurs, re-equipment of the cashier's place is an additional cost. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online checkout for a store: how much it costs and how to save >>

What threatens the improper use of cash registers in 2020?

The tax authorities have already issued the first fines for violating the requirements of 54-FZ. For non-use of a new cash register, an entrepreneur can be fined 25-50% of the amount spent past the cash desk, but not less than 10,000 rubles. Organizations - by 75–100%, but not less than 30,000 rubles. For the use of a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount exceeds 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, there have been more fines for the incorrect use of cash registers. Amendments have been made to the Code of Administrative Violations - now they will also punish fictitious checks of cash registers. From companies they will be able to recover up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods on a check or untimely transfer of fiscal data: organizations in the amount of up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If the individual entrepreneur or company is caught in violation again, and the settlement amount is more than 1 million rubles, the fine will be from 800,000 to 1 million rubles.

In addition, the tax authorities will have the right to block the work of cash desks that were used in violation. This will be possible in the presence of two witnesses or with the use of video recording.

What to do?

For some beneficiaries, the transition to the new operating procedure ended on July 1, 2019, but for most entrepreneurs it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - the required cash desk may not be available, you will have to wait for delivery, registering the cash desk will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with a ready-made solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to OFD and a convenient cash program. You don't have to wait for delivery - all the equipment is in stock. We will help you set everything up and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users who were in the first wave of online cash registers implementation.

Experts predict a shortage of fiscal accumulators in the market, which will lead to overpricing. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.

So start the transition right now - don't delay to a deadline. And MySklad will help save time, nerves and money. The cost of our Economy package is covered tax deduction. And our cash register program is compatible with new CCP models, does not require installation and expensive implementation, and is suitable for automating any number of retail outlets.

It's safe with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, a module transmitting data to the Federal Tax Service was installed on the first several thousand cash registers. The project was recognized as successful - and implemented throughout Russia.

The use of CCP with the simplified tax system in 2020

For individual entrepreneurs, the use of cash registers under the simplified tax system in 2018 was necessary, as well as for legal entities. The right to defer until July 1, 2019 was granted only to those companies and entrepreneurs on simplified taxation that provide services to the public. Instead of using cash registers, they can still issue strict reporting forms to clients.

Application of CCP in the provision of services to the population in 2020

No, in 2020 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to customers.

Will IP on a patent receive a deferral for the application of CCP in 2020?

See also the recording of our seminar, where Ivan Kirillin, head of the sales department of My Warehouse, spoke about the changes in 54-FZ.