Until recently, many were interested in the question. But since 2017 for individual entrepreneurs accepting cash payments for goods or services, a full-scale transition to a new type of cash register begins. Online cash registers for individual entrepreneurs in 2017 will begin to transmit information about retail sales to tax office immediately at the time of purchase.
Who should switch to online cash register from the new year, and who will the changes affect later? Find out all the latest news about the procedure for using cash register equipment.
What are online cash registers
Online cash register.New order The use of cash register obliges the use of only online cash registers for cash payments. There is no need to explain to anyone what online is – these are activities or operations carried out in real time via the Internet.
Old-style devices that work with EKLZ (electronic control tape protected) can only accumulate sales data in their fiscal devices. Between the seller working on a new type of cash register and the tax office there will be an intermediary - a fiscal data operator (FDO). This is specialized commercial organization, which has qualified personnel and the necessary technical specifications for receiving and transmitting data electronically.
When conducting an online sale, the cash register sends a request to the fiscal data operator, who accepts it and creates it for cash receipt fiscal sign and confirms the acceptance of the data. Without confirmation from the OFD, a receipt will not be generated and the purchase will not take place. Then the operator transmits systematized information about the payments made to the tax office, where they are stored. It is expected that the sales process will last only one and a half to two seconds longer than it does now.
How does the online cash register work?
Cash desks connected to the Unified State Automated Information System already operate approximately according to this principle when selling alcohol. A special device similarly transmits a request via the Internet to confirm the legal origin of each bottle and receives permission to sell or refuse if the alcohol is adulterated.
What caused the transition to new cash registers?
The initiative to switch to new cash registers since 2017 belongs to the Federal Tax Service. Tax authorities consider the main advantages of innovations to be:
- Transparent accounting of sellers' income;
- Increase in tax revenues;
- Reducing the number of inspections;
- Receipt by consumers additional features to protect your rights.
The introduction of online cash registers began as an experiment conducted by the Federal Tax Service in Moscow, Tatarstan, Moscow and Kaluga regions for six months, starting in August 2014. Although just over 3 thousand cash register units were tested as part of the experiment, the organizers concluded that the idea was viable and proposed to implement it at the legislative level.
The bill twice received a negative opinion from the Ministry of Economic Development, and business has repeatedly opposed the introduction of innovation funds. As a temporary concession, the tax authorities decided to introduce new cash registers in 2017, and not in 2016, as originally planned. As a result, the law was adopted in the third reading on June 14, 2016 under No. 290-FZ and it is now in force throughout the Russian Federation.
How to register an online cash register with the tax office
Who should switch to the new CCP
And now more about who should install a new CCP in 2017. The answer to this question depends on what tax regime the seller operates in, what goods and under what conditions he trades.
Payers of the simplified tax system, OSNO, unified agricultural tax
Switch to a new cash register from July 1, 2017 Everyone working for the simplified tax system, OSNO and unified agricultural tax is required. These taxpayers still use cash registers, so this requirement will not be news to them. Registration of KKM The old model will be discontinued on February 1 and until July 1, 2017, all sellers already working with a cash register must upgrade their equipment or purchase new ones.
Entrepreneurs on UTII and PSN
Payers of UTII and PSN, who are not yet required to issue cash receipts, will need an online cash register from July 1, 2018, so they have another year and a half left. The issuance of forms ceases at the same time. strict reporting() typographical sample when providing services to the public. From now on, BSO must be issued using a new automated system, which is also considered cash register equipment.
In total, the latest news about the timing of the introduction of new cash registers from 2017 can be summarized in the following table.
The list of those who will not need cash registers for retail sales since 2017 has been significantly reduced. Thus, those selling at markets have been removed from it if the goods are included in the list prepared by the Government of the Russian Federation (carpets, clothing, shoes, furniture, rubber and plastic products and so on). So far, only a draft Resolution has been developed, but there is a high probability that it will be adopted.
A list of situations in which online cash registers have not been used since 2017 is given in latest edition Article 2 of Law No. 54-FZ dated May 22, 2003 (for a complete list, please refer to the source):
- Sales of printed materials in kiosks, if they account for at least half of the turnover;
- Sale securities, tickets and coupons for travel to public transport, provided that they are sold directly in the vehicle showroom;
- Catering services in educational institutions during school hours;
- Trade at fairs, retail markets, exhibitions in some shopping places(except for shops, auto shops, containers, pavilions, kiosks, tents);
- Sales of ice cream and soft drinks on tap;
- Trade from tanker trucks with milk, kvass, vegetable oil, live fish, kerosene;
- Sale of vegetables, fruits, melons in season;
- Retail trade, except for goods requiring special storage and sale conditions;
- Sales of folk art products by the manufacturer themselves;
- Shoe repair and painting;
Hello, dear readers! In this article, we’ll look at one more point about working with new online cash registers, namely how to switch to them. For those who are not yet familiar with this issue, we advise you to read the article about.
Today you will learn:
- Who is required to switch to online cash registers and within what time frame;
- How to make the transition - step-by-step instructions;
- Where to view registers of cash registers and fiscal drives.
Since the beginning of this year, the topic of online cash registers has been high on the list of priority problems for entrepreneurs. So, everyone understands that sooner or later everyone will have to switch to new cash registers. The main target date for most businesses is July 1, 2017; for some, mainly small businesses, the transition has been postponed until July 1, 2018.
Deadlines for switching to online cash registers
The process of transition to new cash registers was initially divided into several stages, the first of which have already been completed.
Let's look at them using the following table:
| Deadlines for a specific stage | Features of the use of CCP at this stage |
| Until February 1, 2017 | It was allowed to use and register both new and old cash registers |
| February 1 – July 1, 2017 | It is allowed to use both new devices and previously registered old-style cash registers. But only new model cash registers can be registered; as of 02/01/2017, tax authorities stopped registering old model cash registers |
| How to use and register exclusively new-style equipment. The use of new devices from this date is postponed only for taxpayers who switch to new cash register models from 07/01/2018. | |
| New cash registers must be used by everyone, including taxpayers on UTII or PSN, as well as those whose services are classified as services to the public |
So, the old-style cash registers have already ceased to be registered and entrepreneurs are faced with the task of replacing the old cash registers with new ones. There are several months left for this, since July 1, 2017 is just around the corner.
For some, the transition deadline may come even sooner! Those who sell alcoholic beverages, from March 31, 2017, can only do so using a cash register. In this case, the tax regime, even if it is or for which there is a deferment, does not matter. In this situation, the deferment until 2018 ceases to apply. Until July it will be possible to work on the existing old-style cash register; from July a new one will have to be installed - here everything is according to the standard scenario.
How to switch to online cash registers? How to properly think through your action plan? Our step-by-step instructions will help you with this.
Step-by-step instructions for switching to online cash registers
We will divide the entire process of changing the old-style cash register into several steps. So, you should start with preparatory activities, then purchase new device or modernize the old one, and, finally, register the new cash register with the tax authorities.
Step 1: We study the law on the use of cash registers and determine whether you need to use a cash register in your activities, as well as when exactly this obligation to use it occurs.
If from mid-2017, there is not much time and work on replacing the cash register should begin now, if from 2018, measures to replace the cash register can be postponed for now.
Step 2: Let's find out whether it is possible to upgrade the existing CCP to meet the new requirements.
If it is impossible to modernize or you did not have a cash register in the first place, then you need to look at the list of equipment that meets the new requirements of the law and select the model that is suitable for you. With these questions, you can contact the CCP manufacturers or the center maintenance with whom you are working.
Some cash register models cannot be upgraded, while others do not yet have an upgrade kit. In the second case, such an upgrade kit can be waited if it is practical and you have confirmation from the manufacturer that it is being developed and will be released soon.
Step 3: Determine what makes more sense for you: buy new cash register or modernize the old one?
The decision must be made primarily based on the expected costs. It is logical that you should choose the cheaper option. But cost is not always decisive; other factors can also have an impact, for example, the number of cash registers that need to be changed, the specifics of the activity, and further plans for business development.
If you have several cash registers that need to be replaced, for example, in different retail outlets, then it makes sense to create a schedule for upgrading and replacing them.
Step 4: We buy either a new cash register or a kit for upgrading an existing device.
Plus, you should purchase the necessary cash register software. The cash register salesperson will advise you on these issues.
Step 5: We deregister the old cash register with the tax authorities even if we only modernize it to meet new requirements.
After 07/01/2017, all old cash registers that have not been deregistered by the owners will be removed automatically as not meeting the requirements - be careful and do not delay the process of replacing cash registers.
Step 6: We present cash register equipment in a state for new registration.
For those who bought a new cash register, it is necessary to install the device itself, update software, provide other technical issues (access to the Internet, etc.). For those who are upgrading an old-style cash register, after deregistration of the equipment, it is necessary to install a modernization kit, remove the ECLZ and install it in its place fiscal storage, update the software.
Both the manufacturer's representatives and the technical service center with which you worked previously can help you install the upgrade kit.
Step 7: We enter into an agreement with the fiscal data operator (abbreviated OFD).
This requirement is mandatory; without it, the Federal Tax Service will not register your cash register.
OFD – an intermediary between the seller and the tax authorities, who ensures the transfer of revenue data. Only Russian company, which has permission for such activities.
Step 8: We register the new/updated cash register with the tax office.
Here the sequence of actions looks like this:
- We draw up and submit an application for registration of a cash register. This can be done either online through the cash register account on the Federal Tax Service website (you will need electronic signature), or in paper form at any tax office (previously you could only go to your own).
- The tax office informs you of the registration number of the cash register, which will not change during the entire period of use of the device.
- You write this number into the fiscal drive. You will also need to provide other information, for example, the name of the organization or full name of the individual entrepreneur and other details. After filling out all the required information, you need to generate a registration report and submit it to the tax office. This can already be done in three ways: on paper, electronically through the cash register office or through the OFD. These actions must be carried out no later than the business day following the day you receive the registration number from the tax service.
- Within 5 working days, tax officials register the cash register and send you a registration card. You receive it through the CCP or OFD office in electronic form; if you need a paper version, contact the tax office, they should print it out for you.
Step 9: The cash register is installed and registered, you can work on it.
CCP and OFD registers
The Federal Tax Service website has a special section dedicated specifically to online cash registers. We recommend that you familiarize yourself with its contents, you can find a lot of useful information there. For example, check the availability of a cash register in the cash register register, which meets the new rules and is approved for use, and also look at the list of accredited OFDs in order to choose the operator that is suitable for you.
- CCP register;
- Register of fiscal drives;
- OFD register.
With their help, you can check the accuracy of the information provided to you by sellers of cash register equipment and companies offering OFD services, so as not to run into unscrupulous counterparties.
Good afternoon, dear readers! Today we are talking about the most serious change, which 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 effect, and there are more and more questions!
In short: The Law on CCP No. 54-FZ of May 22, 2003 has changed very much (changes were made by Law No. 290-FZ of July 3, 2016):
- Regular cash registers should be replaced by online cash registers;
- Data on all punched checks will be transmitted to the Federal Tax Service;
- Individual entrepreneurs on UTII and a patent will lose the right to work without a cash register;
- The old fines were changed and new ones were 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 previously could work without a cash register is sharply shrinking. The following will lose the right to exemption from cash registers:
- UTII payers are individual entrepreneurs and LLCs, if they provide services catering, are engaged retail trade and have employees;
- Individual entrepreneurs who have retail trade and provide catering services. The individual entrepreneur's staff includes hired workers;
These two groups could not put up a cash register, but issue the buyer (upon request) a document confirming payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!
- Those who sell lottery tickets, postage stamps, etc.;
- Those who trade using vending machines(vending machines) and has employees;
These two groups are also moving to general rules the use of cash registers from July 1, 2018: the former will have to install cash registers at the point of sale, the latter will have to equip cash registers with cash registers.
- And also everyone who currently uses old-style cash registers (on and ) will have to switch to online cash registers.
Transition to Online cash registers from July 1, 2019
The next stage of the transition to online cash registers is July 1, 2019. From this date the following will be required to work according to the new rules:
- Individual entrepreneur 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 PSN, operating in trade and catering, without hiring employees.
- Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash registers will need to be used from 07/01/2018.
- LLCs and individual entrepreneurs located on the OSNO or the simplified tax system, subject to the provision of services to the population and the issuance of BSO of the established form. The exception is the sphere of trade and catering.
- Individual entrepreneurs using vending machines for sales. There are no employees on staff.
Who can work without online cash registers?
- Organizations and individual entrepreneurs engaged in certain types activities (for example, shoe repair, key making, etc.);
- Organizations and individual entrepreneurs engaged in the sale of magazines/newspapers in kiosks, ice cream, bottled drinks, trade at fairs or retail markets, sale of milk and kvass from tankers, sale of seasonal vegetables/fruits (including melons);
- Organizations and individual entrepreneurs located in hard to reach areas(the locality must be included in the list approved by the regional authorities) - but for these persons there is an amendment: they may not install a cash register, but must issue a payment document to the client;
- Pharmacy organizations in paramedic stations in rural areas*
- Entrepreneurs providing porterage services.
- Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and disabled.
- Recycling and glassware collection points. The exception is the acceptance of scrap metal.
Online cash registers for those who provide services to the public
On at the moment companies and individual entrepreneurs providing services to the public have the right to do without CCP, but they must then issue BSO. From July 1, 2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO generated on a special device - “ automated system for BSO." In theory, this system will become a type of cash register, respectively, BSO will become a type of cash register receipt.
Plus, the law has been amended in the following part: it will be possible to issue such BSO both when providing services and when performing work in relation to the population.
Important! Exemption from the use of CCT for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations at paramedic stations in rural areas does not apply if these categories of persons sell excisable goods.
Important! If you are located in an area remote from communication networks (this must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but in offline mode. That is, the cash register must be installed and used, but there is no need to transmit data electronically.
Important! About the sale alcoholic products Please note the following. Law No. 171-FZ “On Regulation 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 sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services are carried out using cash register equipment.
This means that everyone (both individual entrepreneurs and LLCs) who sell alcoholic products (including beer), regardless of the tax regime applied, must carry out trade using a cash register from 03/31/2017 - from the date of entry into force of these changes . This norm is special, therefore it has priority over the norm of the law “On the use of cash register systems”, in which the transition to cash registers for UTII is postponed to 07/01/2018.
Thus, individual entrepreneurs and LLCs on UTII and patent, carrying out retail sales alcoholic products will not receive a deferment until 07/01/2018, but must switch to new cash registers earlier - from 03/31/2017.
Online cash registers for online stores and e-commerce
Previously, there was no clear answer to the question of whether an online store needs a cash register system. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:
Cash register systems for online trading are needed both in the case of cash payments and when making payments through electronic means payment. Payments using electronic means of payment are a new concept that appeared in the law after amendments were made. Such settlements are defined as settlements that exclude personal interaction between the two parties to the purchasing process.
If you accept payments only through electronic means of payment in your online store, then you can buy not an online cash register, but a special cash register without a printer for printing receipts.
In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, there is no need to use cash register systems - such situations are exceptions.
Important! Some 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) - you must punch / generate a check;
- If you have an agreement to accept payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and must issue the check. The requirements for checks are exactly the same as in the general case!
When concluding an agreement with an aggregator, be careful, since you still need to look at each agreement! You should first determine whether the aggregator with whom you want to enter into an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a payment agent, then he must issue the check; if not, then you are required to issue/generate the check!
Banks, according to Law No. 103-FZ, are not payment agents, therefore, when making an agreement with the bank, you knock out/form the check!
What will change in the cash registers themselves?
The main requirement for new CCPs is the ability to connect the equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, this is where the name “online cash register” comes from. In addition, new cash registers must have a case with a serial number, as well as a two-dimensional barcode printing function and a built-in clock.
There will be no fiscal memory and EKLZ in the new cash registers; instead, there will be a fiscal drive inside the machine. All information about payments will be stored in this drive in a protected form.
In order for a cash register to be used, it must be included in a special register, while fiscal drives will have their own separate register. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to enter into an agreement with the central service center. Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically.
Important! You can register cash registers of the old format until January 31, 2017. From February 1, 2017, the Federal Tax Service Inspectorate registers only new online cash registers. Previously registered cash registers, the service life of which had 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 cash register. Some models of old machines can be modernized and turned into online cash registers.
How will the data be transmitted to the tax office?
Data transfer will occur with the help of the fiscal data operator (or FDO for short), or rather through it. Accordingly, the entrepreneur needs to enter into an agreement with such an operator.
Next, 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 confirmation of acceptance, and then forwards the data to the tax office.
The operator also records all data so that it cannot be corrected. All information will be stored in a database and stored 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 receipts and BSO with the introduction of online cash registers
There are quite a few changes here:
- The list of required details has expanded: the store address (website address if it is an online store), VAT rate, transaction taxation system, fiscal storage number and others have been added;
- Two new concepts have been introduced: “correction cash register receipt” and “correction BSO”: they will be formed when a previously performed settlement transaction is corrected. But such a correction can only be made by the current shift; it will not be possible to correct 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 on email address. You can send not the check itself, but separate information, according to which the client can 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:
- The fine for non-use of cash registers is calculated based on the amount that did not pass through the cash register: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur – 25-50% of the amount, but not less than 10 thousand rubles. That is, the greater the amount that did not pass through the cash register, the greater the fine;
- Repeated violation of this kind (within a year), including if the settlements 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 receive disqualification for a period of one to 2 years;
- For use after 02/01/2017, a cash register that does not meet the requirements is subject to a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs – 1.5-3 thousand rubles;
- Failure to provide documents and data at the request of the tax authorities or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
- Failure to issue a check (BSO) on paper or failure to send it electronically may result in a warning or fine. 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 stores cash register equipment in your city.
You can contact your technical service center - for those who currently have an old cash register.
The cash register must have a serial 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 on 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 take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 Using this deduction, you can reduce the tax payable to the budget.
These are the highlights of online cash registers from 2018 so far. Despite the fact that they have been applied since July 1, 2017, quite a lot of questions still remain.
With the introduction of new rules for the use of cash register systems, it became clear that most stores and retail outlets would not be able to avoid switching to cash registers with data transfer to the tax office. And entrepreneurs are increasingly asking the question of how much a cash register with the function of transmitting information costs. Let's look at what it consists of price of cash register with data transfer to the tax office:
- Fiscal registrar. Manufacturers promise that prices for new devices will remain the same as now. Accordingly, this is from 18 thousand rubles and above. The cost of modernizing an old cash register is now estimated at 6 to 12 thousand rubles. This includes the cost of the fiscal accumulator (FN).
- Cash program. There can be completely different offers, from shareware to expensive ones. Let's estimate the cost software and its support as 10 thousand rubles per cash register.
- Data transfer. An annual contract with the OFD will cost approximately 3 thousand rubles per year for one cash register with data transfer to the tax office. But you still have to pay for Internet access. The launch of special tariffs from telecom operators for 1000 rubles per year is expected. Total 4 thousand rubles per year.
- The CTO service is becoming optional; according to the changed procedure, an entrepreneur can register a new cash register with the tax office himself, and even remotely on the website of the Federal Tax Service. To do this, you will need a CEP (qualified electronic signature), which will cost about 1,000 rubles.
Thus, the price of switching to cash register with data transfer to the tax office and work in the first 12 months will be from 21 thousand rubles in case of modernization of existing equipment. When purchasing a new fiscal registrar, the amount will be higher, from 33 thousand rubles. If we consider purchasing a traditional POS system for a store, then switching to new cash registers for transmitting data to the tax office will cost at least 2-3 times more.
MyWarehouse is a reliable cash register program, you can connect popular fiscal registrars from Atol, Shtrikh, Pirit and Viki. Works on any computer, laptop or tablet. Once you start using MySklad, you will immediately receive a full-fledged commodity accounting system.
Who should use cash registers with data transfer to the tax office?
The great news is that the state has provided for the phased introduction of cash registers with the transfer of data to the tax office. Let's consider who should use a cash register with the function of transmitting information, and from what moment:
- Those who could NOT use cash registers before the adoption of the new law were given a deferment until July 1, 2018. These are entrepreneurs with a patent, UTII and those who provide services to the population by registering a BSO. All of them can continue to work as before until 2018.
- Vending companies selling through machines also received a deferment until July 1, 2018.
- The text of the law contains a list of types of trading activities where it is permitted NOT to use cash register equipment. For example, this is the sale of newspapers and magazines and trading at markets and fairs.
- All other entrepreneurs from July 1, 2017 must use a cash register with an information transfer function. From February 1, 2017, the Federal Tax Service registers only new-style cash registers, open outlet It won't work with the old cash register.
KKM ( cash register, cash register or simply cash register) is a device that records the fact of purchasing a product and registers this fact by printing a cash receipt. Next federal law on KKM dated November 27, 2017 No. 337-FZ introduced new changes to the procedure for using cash registers.
Chronology of the transition to cash register online
The transition to a new type of cash registers began as an experiment by the Ministry of Finance and the Federal Tax Service back in August 2014. For six months, the viability of the idea of transmitting data on a purchase made in real time to the tax office via the Internet was tested. New generation cash registers connected to the Internet were the first to be tested retailers in Moscow and the region, Tatarstan and the Kaluga region, in total about 3 thousand units of cash register equipment were used.
The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on assessing its regulatory impact. Business was also against it, as news feeds wrote about more than once. At one of the meetings with the leaders of entrepreneurs’ associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed, as a concession, to make the process of transition to new CCPs step-by-step.
Tax officials cite the following advantages of the new model cash desks:
- registration of cash registers in electronic form;
- objective accounting of sellers’ income;
- reducing the number of tax audits;
- provision to consumers great opportunities to protect your rights.
In addition, on behalf of the President, to cover the costs of purchasing new cash registers, businessmen were promised to be provided with a special tax deduction. However, only individual entrepreneurs on and received this benefit, and only in the amount of no more than 18 thousand rubles per unit of cash register.
What should online cash registers look like?
Law No. 290-FZ approved the requirements for technical specifications KKM. The most important thing is that sales information will now be recorded not by the EKLZ (electronic control tape), but by the fiscal drive. The device will transmit information about sales online, first to a special intermediary (fiscal data operator), and then to the Federal Tax Service.
Requirements for cash registers transmitting sales data in real time are established in new edition Article 4 of Law No. 54-FZ:
- availability of a device for printing fiscal documents with a two-dimensional barcode QR code measuring at least 20 x 20 mm;
- data transfer to the fiscal drive inside the case;
- generation of fiscal documents in electronic form and transferring them to the operator immediately after the data is received in the fiscal storage device;
- acceptance from the fiscal data operator of confirmation of receipt of information;
- security information security fiscal data and its encryption;
- generation of a fiscal indicator up to 10 digits long for each document;
- ensuring the ability to record fiscal data and store them in the memory of the memory device for at least five years from the end of operation.
Which cash registers can be used in 2018 are indicated in the published on the tax service website and a constantly updated register of cash register models with online data transfer. Purchase equipment only from this list!
Costs of switching to online cash registers
If you already use a cash register, it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, rather than purchasing new equipment.
These are the approximate expenses that entrepreneurs will have to bear:
- modernization of an old device - from 5 to 10 thousand rubles;
- purchasing a new device - from 25 to 40 thousand rubles;
- cash register software - from 7 thousand rubles;
- operator services (OFD) - from 3 thousand rubles for the first year of work, in subsequent years - up to 12 thousand;
- Internet connection - from 5 thousand rubles per year.
Total, at least 20 thousand rubles if your equipment can be modernized, or 40 thousand rubles if this is not possible.
Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 allows using old cash register models instead of online cash desks in populated areas with up to 10,000 people.
When does the use of a new CCP begin?
New cash registers have been gradually introduced since 2017 for different categories of taxpayers, and the latest news about the timing of the transition is as follows:
- from February 1, 2017, registration of devices of the previous model was stopped;
- before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
- from July 1, 2017, retailers, except payers and PSN, are required to work only at online cash registers;
- from July 1, 2018, sellers and catering outlets on UTII and PSN that have employees must use cash registers on an equal basis with others, i.e. they are deprived of their special benefits. If there are no employees in these areas, then the transition period is extended until July 1, 2019;
- from July 1, 2019, those who provide services to the population under any tax regime, instead of printed BSO, must issue a form printed by an automated device (analogous to a cash register).
Thus, if the law online box office will no longer change; from July 2019, the Federal Tax Service will begin to accept information about most retail purchases and services to the population. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, fiscal data operators and the tax authorities themselves.
The list of sellers who, even after the adoption of the new law, have the right to receive cash payment without issuing a cash receipt, is established in Article 2 of Law No. 54-FZ.
How do online cash registers work?
CCT with the function of real-time data transmission works on a different principle than previous devices with ECLZ. First, information about the sale goes to the intermediary - the fiscal data operator. After the operator receives sales data from the cashier via the Internet, he sends confirmation that the data has been accepted.
A cash register receipt is assigned a fiscal attribute; without this, the receipt will not be generated. It is assumed that the acceptance of data and assignment of a fiscal indicator will take place in just 1.5 - 2 seconds, so the payment process for the buyer will not be delayed. The operator then transmits summary information about payments to the tax office, which systematizes it and accumulates it in a data warehouse.
All data transmitted to the INFS by fiscal data operators will be taken into account in calculating the tax base. For violation of the completeness of information collection, the operators themselves are punished with serious fines (from 500 thousand to a million rubles).
Please note: OFD is a commercial specialized organization that has the necessary technical resources and qualified workers. You must also choose an operator, following the recommendations of the Federal Tax Service, from the official list.
The buyer receives a paper check, which indicates the data operator’s website and the fiscal sign of the check. If desired, the buyer can request the seller to send the check electronically. If it turns out that the details of the paper check and the electronic one do not match, the buyer has the right to report this to the Federal Tax Service, which will check this fact.
Fines for violating the law on cash registers have increased
We talked about how online cash register systems work, but that’s not all the latest news. Amendments to new law about cash registers, administrative sanctions for violation of the procedure for using cash registers have been tightened. In the new version of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the fines are as follows:
Failure to use a cash register if it should be used:
- from ¼ to ½ of the purchase amount, but not less than 10,000 rubles for individual entrepreneurs and heads of organizations;
- from ¾ to the full purchase amount, but not less than 30,000 rubles for legal entities;
Use of old cash registers or violation of the procedure for their registration/re-registration:
- warning or fine from 1,500 to 3,000 rubles for individual entrepreneurs and heads of organizations;
- warning or fine from 5,000 to 10,000 rubles for legal entities.
Refusal to issue a paper or electronic check to the buyer:
- warning or fine of 2,000 rubles for individual entrepreneurs and heads of organizations;
- warning or fine of 10,000 rubles for legal entities.
Loading...
