The law provides for a gradual transition to a new procedure for using cash registers:

• from July 15, 2016 - voluntary transition to online cash registers;
• from February 1, 2017 - registration of cash registers only according to the new procedure;
• from July 1, 2017 - old order stops working;
• from July 1, 2018 - mandatory transition to a new procedure for enterprises providing services, owners vending machines, as well as small businesses on a patent and UTII, which now have the right not to use CCP.

Basic Concepts

IN new edition Federal Law No. 54-FZ defines cash register equipment as “electronic computers, other computer devices and their complexes that ensure recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to tax authorities through a fiscal data operator and printing fiscal documents on paper in accordance with the rules established by law Russian Federation about the application cash register equipment» ().

Thus, the very concept of CCP began to be defined differently. With the changes that came into force, cash register devices began to be considered devices that necessarily have a fiscal drive and transmit information to the tax authorities about all calculations that were made with their help.

The fiscal drive, in turn, is a “hardware-software encryption (cryptographic) means of protecting fiscal data in a sealed case, containing the keys of a fiscal characteristic, providing the ability to generate fiscal characteristics, recording fiscal data in an uncorrectable form (with fiscal characteristics), and their non-volatile long-term storage , verification of fiscal signs, decoding and authentication of fiscal documents confirming the fact of receipt by the operator of fiscal data of fiscal documents transferred to the control cash register equipment, sent to the control cash register equipment operator of fiscal data, as well as providing the ability to encrypt fiscal documents in order to ensure the confidentiality of information transmitted to the operator of fiscal data" (). In fact, the fiscal drive is an analogue of the familiar ECLZ; its purpose is to encrypt information from checks.

Since the so-called fiscal data operators (FDOs) will become intermediaries between online cash registers and the Federal Tax Service, it is worth expanding this concept. According to Federal Law No. 54-FZ, a fiscal data operator is an organization created in accordance with the legislation of the Russian Federation and located on the territory of the Russian Federation, which has received permission to process fiscal data in accordance with the legislation of the Russian Federation on the use of cash register systems.

Data exchange will take place according to established protocols and within the framework of the concluded agreement between the company or individual entrepreneur and the OFD. It is worth noting that the law establishes certain requirements for such operators in. Entrepreneurs have the right to independently choose the OFD. The deadline for concluding an agreement is not provided for by law, however, without such an agreement, a new cash register will not be registered. Until February 1, 2017, a voluntary procedure for concluding agreements with the OFD is provided.

Who should use online cash registers and when?

• organizations and individual entrepreneurs carrying out certain types of activities and providing services

The new edition lists the types of activities and services by carrying out and providing which organizations and individual entrepreneurs can make payments without using cash registers (however, in fact, these categories previously applied to those who do not necessarily need to use cash register systems):

• sale of newspapers and magazines, as well as related products at newsstands ( prerequisite: the share of the sale of newspapers and magazines in trade turnover is at least 50% of trade turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation; Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is kept separately);
• sale securities;
• sale by driver or conductor in the salon vehicle travel documents (tickets) and coupons for travel to public transport;
• providing meals to students and workers educational organizations, implementing basic general education programs, during training sessions;
• trade in retail markets, fairs, exhibition complexes;
• peddling trade food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale) in passenger train cars, from hand carts, bicycles, baskets, trays;
• selling ice cream in kiosks, soft drinks on tap;
• trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade waddled vegetables;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
• shoe repair and painting;
• production and repair of metal haberdashery and keys;
• supervision and care of children, the sick, the elderly and disabled;
• sale by the manufacturer of folk arts and crafts products;
• plowing gardens and sawing firewood;
• porter services for railway stations, bus stations, air terminals, airports, sea and river ports;
• rental by an individual entrepreneur of residential premises owned by this individual entrepreneur.

• organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas

According to , organizations and individual entrepreneurs carrying out settlements in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the authority state power subject of the Russian Federation, has the right not to use cash registers, provided that the buyer, at his request, is issued a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer. This document must include the name of the document, serial number, details established by paragraphs 4-12 of clause 1 of Art. 4.7 of Law No. 54-FZ, and the signature of the person who issued it.

• Individual entrepreneurs on UTII, organizations and individual entrepreneurs in the field of services to the public, provided they issue forms strict reporting

In its Letter No. 03-11-10/38206 dated June 30, 2016, the Ministry of Finance provides comments on those categories of businesses that, before amendments to the law dated May 22, 2003 No. 54-FZ, used strict reporting forms (SRF) - payers of UTII and those who provide services to the public.

Until July 1, 2018, organizations and individual entrepreneurs in the field of services to the public, provided they issue BSO in the manner established by Federal Law No. 54-FZ, have the right not to use cash registers. Thus, the time until July 1, 2018 is transition period, when the above categories retain the right not to use cash registers, but after this period (from July 1, 2018) they will have such an obligation.

• Individual entrepreneurs using patent system taxation, as well as organizations and individual entrepreneurs that are taxpayers of UTII for individual species activities

It is also worth paying attention to the introduction of some clarifications.

Individual entrepreneurs who are taxpayers applying the patent taxation system, as well as organizations and individual entrepreneurs who are taxpayers of UTII for certain types of activities, when carrying out types entrepreneurial activity, established , can carry out cash payments and (or) payments using payment cards without the use of cash registers, subject to the issuance of a document (sales receipt, receipt or other document confirming acceptance) upon request of the buyer cash for the relevant goods (work, service) in the manner established by Federal Law No. 54-FZ of May 22, 2003 (as amended before the entry into force of Law No. 290-FZ), until July 1, 2018.

• UTII payers selling alcohol

According to UTII payers who sell alcohol, with the exception of beer, cider, poire and mead, are required to use cash registers.

Resume

The category of organizations and individual entrepreneurs that, before the changes made in July 2016, Federal law No. 54-FZ, they may not have used CCP, such an obligation appears from July 1, 2018. These are organizations: providing services to the population using BSO; UTII payers subject to certain conditions; all other organizations that may not have previously used cash registers.

Anyone who needed to use cash registers before should switch to online cash registers already from July 1, 2017.

Online cash registers: transition order

Yulia Busygina, head of education department accounting and the presenter of the webinar “,” talks about the phased transition to online cash registers:

Fines for violations

Type of violation	Amount of fine for officials	Amount of fine for organizations and individual entrepreneurs
Non-use of CCP	From ¼ to ½ of the settlement amount carried out without the use of cash register, but not less than 10,000 rubles.	From ¾ to 1 of the amount of the settlement carried out using cash and (or) electronic means payment without using cash register, but not less than 30,000 rubles.
Repeated non-use of cash registers, the amount of settlements carried out without cash registers amounted to 1 million rubles.	Disqualification for a period of 1 to 2 years.	Administrative suspension of activities for up to 90 days.
Failure to send a cash receipt or BSO to the buyer when using cash registers electronic form or failure to transfer the specified documents on paper to the buyer at his request	A warning or a fine of RUB 2,000.	A warning or a fine of 10,000 rubles.
The use of a cash register that does not meet the requirements, or the use of a cash register in violation of the procedure for registering a cash register, the procedure, terms and conditions for its re-registration, the procedure and conditions for its use established by legislation on the use of cash registers	A warning or the imposition of an administrative fine in the amount of 1,500 to 3,000 rubles.	Warning or imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Sales data must be transmitted to the tax office online, so the cash register requires the Internet to operate. Anything will do: dedicated line, Wi-Fi, mobile internet- There are no requirements in the law. The main thing is that the connection works stably.

Step 2

Select online cash register

Cash registers differ in power, size and functionality. Suitable for courier and fast food with a large flow of visitors different models- build on the specifics of your business.

A cash register can be bought or rented - the law allows both options. Sberbank sells and rents smart terminals. If you have seasonal business or you have just opened your own business and are not ready to invest a lot of money at once, start with rent - from 1200 rubles per month. If the business is stable and year-round, it is worth investing in the purchase of a cash register.

Step 3

Buy a fiscal drive

A fiscal drive (FS) must be installed inside the cash register - a chip that collects and stores data on all transactions, and also assigns a mandatory unique requisite - a fiscal sign - to checks. Cash registers can be sold together with FN, or separately.

Fiscal storage devices are issued for the following periods:

• for 13 or 15 months - they are suitable for entrepreneurs for common system taxation
• for 36 months - for those who work under special tax regimes.

Step 4

Conclude an agreement with the OFD

A fiscal data operator (FDO) is an intermediary who collects and processes fiscal data of a business and transfers it to the Federal Tax Service. According to the law, only a company that has received tax permission can operate as an OFD.

All entrepreneurs must enter into an agreement with the OFD and transmit information to the Federal Tax Service only through it. Sberbank cooperates with "". This is the largest fiscal data operator in Russia. The OFD Platform not only transmits cash register data to the tax office and allows you to work with labeled goods, but also gives entrepreneurs the opportunity to analyze business performance through personal account.

Step 5

Register an online cash register and FN with the tax office

The cash register and fiscal storage must be registered with the tax office. Keep all documents for equipment and services - they will be useful when you fill out the registration application.

To register a cash register at the tax office, you can send documents by mail, come to the branch in person, or submit an application online through your personal account on the Federal Tax Service website.

How to report to government agencies online

To “communicate” with the Federal Tax Service online, you need a qualified electronic signature -. This is analogous to your signature: you can use it to certify electronic documents. CEP allows you to interact with government agencies remotely: correspond with the tax, Federal customs service and other authorities, regularly send reports to the Federal Tax Service, Pension Fund, Social Insurance Fund and Rosstat. To transfer data to all government agencies through one program, you need to install an electronic document management system (EDF).

For remote communication with officials and business partners, Sberbank offers a system. Built into it electronic document management, reporting and document designer - this way you reduce the time for preparing and submitting reports, do not make mistakes in templates and waste less paper.

What's next: how to automate your business

When the business grows, some processes can be automated and managed through single service. For Sberbank it is “”. It has built-in programs for accounting and organizing the cashier’s workplace, monitoring all sales channels, and has integration with 1C: Accounting, mailings, telephony and other services.

Main

Since 2019, 54-FZ applies to almost every business. To legally trade or provide services, you need to connect an online cash register.

2

Determine how much you are willing to spend at a time: if the business is stable, buy your own cash register; If you are just starting out or work seasonally, rent a CCP.

With

Determine what kind of fiscal storage is needed for your business. Buy the FN and install it in the cash register - the easiest way is to take the “cash register + fiscal drive” kit.

Tax authorities, when implementing control functions in the field of using cash register equipment (hereinafter referred to as CCT), are guided by the use of a risk-based approach, which, under the current regulatory framework allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38%, and at the same time increase their effectiveness from 54 to 86 percent.

At the same time, modern level technology development allows us to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by global experience.

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

On July 15, 2016, Federal Law No. 290-FZ “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” and certain legislative acts of the Russian Federation came into force .

The law provides the following main provisions:

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

The main provisions of the proposed system are:

1. Transfer of information about settlements to electronic form to the tax authorities through the fiscal data operator.
2. Electronic registration of cash registers without visiting the tax authority and without physically presenting the cash register.
3. Construction of a system for guaranteed detection of violations based on automated analysis of information on calculations, identification of risk areas for committing offenses and conducting targeted effective checks.
4. Involving buyers in civil control.

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

The objectives of the experiment are to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transmission technology, as well as the technical capabilities of operating cash register systems and information transmission technology.

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

The experiment showed how financial efficiency technologies for transmitting information about settlements for organizations and individual entrepreneurs when switching to the proposed procedure for using cash register systems, as well as the convenience of using such technology. At the same time, the technical capabilities of operating the technology for transmitting information about calculations have been proven.

Taxpayers took part in the experiment various types and scale of activity: as large retail chains, so individual entrepreneurs. At the same time, along with taxpayers required to use cash registers, taxpayers who are not required to use cash registers, for example those working in the service sector, took part in the experiment.

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

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

What advantages does it give? new technology? First of all, it allows a bona fide cash register owner to:

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

The new technology provides citizens with additional protection of their rights as a consumer due to the ability to:

1. receive an electronic receipt from the fiscal data operator and (or) in your email;
2. quickly and conveniently check the legality of a cash receipt yourself using free mobile application and if questions arise, immediately send a complaint to the Federal Tax Service of Russia.

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

The beginning of next year will be a kind of turning point for everyone who works with cash register equipment. The point is that finally the law on online cash registers was adopted in 2017(dated 07/03/2016 No. 290-FZ). It has already been in effect since mid-July.

We have already written about the entry into force of the law and the transition to online cash registers in the article “”. However, additional questions are sent to our website. In this regard, we have prepared this article, in which we will look in more detail at some aspects of the transition to online cash registers.

Starting points

Let us immediately note that the provisions on online box office included in several laws. They will begin to operate gradually, but the main watershed between the old and new order occurs on February 1, 2017. So that you don't confuse anything in new law on online cash registers from 2017, the main dates are shown in the table.

Key date	Do's and Don'ts
Until 02/01/2017	Firms and individual entrepreneurs can register cash registers according to the previous rules.
Until 07/01/2017	The old rules for the application, re-registration and deregistration of cash registers apply (when registering a cash register before 02/01/2017).
From 02/01/2017	When submitting an application to the Federal Tax Service for registration (re-registration) of a cash register, you must enter into an agreement with the fiscal data operator and transmit them through him to the inspectorate in electronic form (with the exception of remote corners of the country).
From 07/15/2016 to 02/01/2017	Concluding an agreement with the operator of fiscal data and their transfer is voluntary.
From 02/01/2017	Inspections do not have the right to register and re-register cash registers that do not transmit to the operator each check or BSO in electronic form with a fiscal sign (with the exception of remote corners of the country).
Until 02/01/2017	Tax authorities adjust positions in the state register of cash registers according to the old law.
From 02/01/2017	It is necessary to indicate the VAT rate on the check when there is such an obligation by law
Until 01/01/2017	Some companies and individual entrepreneurs may continue to work according to the previous rules with cash registers, which require the use of devices on mobile phones, smartphones, tablets.

Read also Does the seller have the right to issue an online cash register to the courier?

We also note that fines for general violations of the new procedure and conditions for the use of cash registers (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation) will begin in February 2017. So - be prepared. Moreover: administrative responsibility in this area has been replenished with as many as 13 new teams!

Note: new law about online cash registers implies that any cash register is equipped with an online element for “communication” with tax authorities.

Online cash registers for UTII and PSN

Businessmen on a patent, as well as firms and individual entrepreneurs on “imputation”, for types of activities that fall under UTII, are allowed to conduct payments without cash registers, including with an online element. In this case it applies mandatory requirement: at the request of the buyer or client, it is necessary to issue a document confirming the acceptance of money for work or service. True, this happiness will last only until July 1, 2018. So, don’t relax, special regime officers! And it's not latest news about online cash registers for you.

From February 1, 2021, merchants on a patent, “simplified”, unified agricultural tax, “imputed” will have to reflect on cash receipt and BSO name of the product (work, service) and its quantity. The only exceptions were individual entrepreneurs selling excisable goods.

In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with cash register systems - UTII and PSN employees. Online cash registers 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.

More information about what is happening now:

1. What is an online cash register
2. Other new terms
3. Who is exempt from using online cash registers?
4. Instructions: procedure for switching to online cash registers
5. New fines
6. How to choose an online cash register
7. Example: select a cash register for a store

What is an online cash register

Online cash register is cash register, which meets the new requirements:

• prints the QR code and link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a fiscal drive built into the case,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.

An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.

For example, all cash registers and fiscal registrars Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.

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

How the online cash register works and what should now be on the receipt

The sales process at the online checkout now looks like this:

1. The buyer pays for the purchase, the online cash register generates a receipt.
2. The check is recorded in the fiscal drive, where it is signed with fiscal data.
3. The fiscal drive processes the check and transmits it to the OFD.
4. The OFD accepts the check and sends a return signal to the fiscal storage device that the check has been received.
5. The OFD processes the information and sends it to the Federal Tax Service.
6. If necessary, the cashier sends an electronic check to the buyer's email or phone number.

The online cash register receipt contains:

If the buyer asked to send electronic copy check, then in paper you need to indicate the client’s email or subscriber number.

The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade 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 receipt.

The cashier's last name does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting 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 clients. The list of accredited OFDs is presented on the Federal Tax Service website.

Register of online cash registers- this is a list of cash register equipment that is ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash register equipment contains 43 cash register models. The list is updated and anyone can view it on the tax website. Each specific cash register is also included in the register of cash register copies.

Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.

Fiscal data- this is information about financial transactions carried out at the checkout. Technical requirements to the fiscal drive are described in the law; now one model of fiscal drive 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 It is different for all entrepreneurs 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 cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing 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 6,000 rubles.

Agreement with OFD - mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.

Who should switch to online cash registers

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• traders of excise goods,
• owners of online stores,
• entrepreneurs who provide services to the population and do not use cash registers, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (SSR) also fall under the innovations.

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

Time frame for transition to online cash registers: 2017-2018.

	Owners of newly registered cash registers The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old order ceases.
	Sellers of any alcohol If you sell alcohol without a cash register, then, according to the innovations in 171-FZ, you must start using the cash register from March 31, 2017. The changes affect traders of all types of alcohol (beer, cider and mead included). Business forms and taxation systems do not play any role. It has been impossible to register a cash register according to the old procedure since February 1, 2017, therefore, from April 1, online cash registers for individual entrepreneurs on UTII, simplified tax system and PSN, selling alcohol, become a prerequisite for work.
	All KKT owners Owners of cash register equipment are already switching to online cash registers and must do this before July 1, 2017.
	Entrepreneurs on UTII and PSN All retailers: owners of online stores and entrepreneurs providing services to the public must use online cash registers. For now, until July 1, 2021, it is possible not to indicate the name and quantity of goods in the receipt; after that, it is mandatory to indicate information.

Very often, entrepreneurs ask the question: “If a company operates under two taxation systems: simplified tax system and UTII, when should it switch to the new rules?”

From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.

Who is exempt from online cash registers?

The following people are exempt from working with cash registers, as before: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting out their own homes, organizations with non-cash payments, credit organizations and companies involved in the securities market, conductors and enterprises catering in educational institutions.

Religious associations, sellers of handicrafts and postage stamps can also continue to operate without cash registers.

Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.

How to switch to an online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future operation of the business; it should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to an online cash register by July 2017.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers 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 legal trade. Or they trade with the risk of getting a fine.

To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.

Procedure for switching to online cash registers

So, to switch to an online checkout smoothly, plan thoroughly and act step by step:

1. Find out if existing equipment can be modified

Contact your cash register 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.

To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website 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 (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.

If your cash register can be improved, don’t rush to rejoice. It is often better to buy a new online cash register than to remodel old cash register equipment (the cost of reworking some cash registers is comparable to the cost of a new cash register).

To avoid wasting your money, do some market research. Find out how much it costs to upgrade a cash register on average in the market (for different manufacturers), and how much a new online cash register costs. Compare the functionality of the old modified cash register and new online cash register. If every step and tiny modification costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check whether the equipment you are considering is in the Federal Tax Service register:

• Checking online cash registers - a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives is a similar service for checking fiscal drives (so that they don’t sell you a broken or already used drive).

3. Make a schedule for replacing ECLs

In order not to overpay for ECLZ work, check when its service life ends. Upon completion of the ECLZ operation, it is better for you to immediately install a fiscal drive and switch to online cash registers.

4. Bring the Internet to the store

The Internet for an online cash register must be stable. Find out if the Internet providers in your region have special tariffs (you can also consult your ASC). Find out what is right for you: wired Internet or Wi-Fi modem.

5. Check for updates to the cash register program

If you work with cash register software, for example, with a commodity accounting system, be sure to find out whether it will be modified to work according to the new rules, whether it is compatible with an online cash register, how much the modification will cost and when it will be carried out. Wiki cash registers work with all commodity accounting systems for free - this is our basic functionality.

After all preparatory work decide when to switch to an online checkout.

6. Remove the old cash register from the Federal Tax Service register

Contact your central service center and get a report from the ECLZ. Write an application for deregistration and go to the tax office. You should still have the card of the owner of the cash register in your hands with a mark of deregistration.

7. Select the OFD and enter into an agreement with it

This is a prerequisite for registering an online cash register. Explore possible options, conditions and service provided. The OFD agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the branch.

After concluding the contract, feel free to proceed to the final part - registering the online cash register.

8. Register an online cash register

The new law allows two options for registering an online cash register: classic and electronic.

The classic method is no different from the old one. You collect documents, take new cash register With fiscal storage, go to the tax office, fill out an application and wait. After some time you are given a registration number.

The electronic method of registering an online cash register saves time. To install an online cash register, you will need electronic digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. Register in your personal account on the nalog.ru website.
2. Fill out the application on the Federal Tax Service website.
3. Enter the registration number of the online cash register and fiscal drive.
4. Fill in the OFD details.

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. Amount of penalties: from 3,000 rubles, up to a trade ban.

The procedure for registering an administrative violation has become simpler. In some cases, for the first violation, a verbal warning is possible, but for a repeated violation, trade is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, comply with all requirements of the new legislation.

How to choose an online cash register

First of all, make your own list of cash register requirements. The answers to the following will help you determine your requirements. simple questions about your point of sale.

Are you going to use the cash register as a means of business automation? 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 cash register that at least knows how to upload sales data into Excel tables.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash register must be adapted for Unified State Automated Information System, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or a full-time IT specialist? Now a cash register is an IT system, which includes not only a cash register, but also an Internet connection, communication with the OFD and a cryptographic tool. If you do not have an employee on staff who can quickly diagnose the entire system in the event of a breakdown, then it makes sense to enter into an agreement with a service center.

Once you have decided on the basic characteristics, you can make a decision.

Example: select a cash register for a convenience store

Let's say you have a small store near your home: the assortment includes beer and other mild alcohol. Trade is going well, but you want to increase sales without freezing large amounts of goods. You have 1 cashier on your staff, and you personally replace him.

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

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

Example: choose a cash register for a hairdresser

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

In this case, a budget kit is enough for you: KKT Wiki Print 57 F and the Wiki Micro system unit. All necessary instructions your technical specialist will be found in the support section “Dreamkas” and OFD that you choose.

If you do not have an ordinary hairdressing salon, but a premium salon, then the Wiki Classic and Wiki Print 80 Plus F set is more suitable for you - it does not differ much in function from budget cash registers, but its design is designed specifically for boutiques, salons and expensive cafes.