According to Federal Law No. 54-FZ as amended on July 3, 2016, all entrepreneurs are required to switch from regular cash registers to online cash registers. The deadline for transition to new system The calculation date is 07/01/2018, and the majority must purchase and install a new type of cash register by July 1, 2017. This requirement applies to literally everyone, however, there are some exceptions.
Who is exempt from switching to online cash registers?
Not all businessmen will have to learn how to work with online cash registers and upgrade an old device. Thus, according to regulation No. 54-FZ “On the use of cash register equipment” and Federal Law dated 07/03/2016 No. 290-FZ “On amendments...” from the introduction online cash register exempt:
- small business entrepreneurs providing services such as shoe repair;
- sellers in markets not equipped with cash registers;
- owners of seasonal stalls (vegetables, fruits, dried fruits);
- tents selling newspapers and magazines;
- people who make money by renting out their own living space;
- enterprises providing meals in educational institutions;
- religious enterprises (associations).
Moreover, regardless of the type of activity, entrepreneurs located in hard-to-reach and remote areas are also exempt from the introduction of online cash registers.
Which area is considered inaccessible?
It is not always possible to install online cash registers in hard-to-reach areas. For example, not every locality is equipped with communication networks. Without a permanent Internet connection, the implementation of an online cash register becomes impossible.
Also, based on the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616, the criterion that is fundamental for determining areas remote from communication networks are all populated areas with a population of less than 10 thousand.
Thus, online cash registers in hard-to-reach areas, such as settlements, hamlets, hamlets, workers' settlements and crossings, are not necessary. More accurate list settlements, exempt from online cash registers and recognized as difficult to access are approved in each individual area by a regional regulatory document.
A detailed list of settlements exempt from online cash registers has already been approved: in Amur (Decree of the Government of the Amur Region dated January 27, 2017 No. 38), Astrakhan (Decree of the Government of the Astrakhan Region dated January 31, 2017 No. 14-P), Kirov (Decree of the Government of the Kirov Region dated 01/31/2017 No. 43/52), Kurgan (Decree of the Government of the Kurgan Region dated 01/31/2017 No. 20), Lipetsk (Decree of the Administration of the Lipetsk Region dated 01/31/2017 No. 35), Penza (Decree of the Government of the Penza Region dated 01/02/2017 No. 43- nP), Rostov (Decree of the Government of the Rostov Region dated 02.02.2017 No. 50), Tomsk (Decree of the Administration of the Tomsk Region dated 30.01.2017 No. 26a), Ulyanovsk and Yaroslavl (Decree of the Government Yaroslavl region dated 01.02.2017 No. 59-p) regions; in the Trans-Baikal Territory (Decree of the Government of the Trans-Baikal Territory dated 01/31/2017 No. 19) and the Perm Territory (Decree of the Government of the Perm Territory dated 02/09/2017 No. 43-p); in the Komi Republics (Decree of the Government of the Komi Republic dated January 23, 2017 No. 27), Bashkortostan (Decree of the Government of the Russian Federation dated December 7, 2016) and Sakha-Yakutia (Decree of the Government of the Republic of Sakha (Yakutia) dated February 20, 2017 No. 50), in the Chuvash Republic ( Resolution of the Cabinet of Ministers of Chuvashia dated December 14, 2016 No. 530); in the Chukotka Autonomous Okrug (Decree of the Government of the Chukotka Autonomous Okrug dated January 11, 2017 No. 5). Somewhere the list numbers dozens of settlements (in the Amur region, for example), and, in particular, in the Yaroslavl region, there are only 8 cities where entrepreneurs are required to switch to online cash register systems - these are, in addition to Yaroslavl, Pereslavl-Zalessky, Rybinsk, Gavrilov-Yam, Danilov, Rostov, Tutaev and Uglich. All other settlements local authorities considered difficult to access for online cash registers.
The list of hard-to-reach areas continues to grow to this day.
An alternative to online cash registers in hard-to-reach areas
According to Law No. 54-FZ “On the Use of Cash Register Equipment,” entrepreneurs who conduct business in areas where the list includes settlements exempt from online cash registers are required to issue customers a document confirming the fact of payment for the goods (services). Such a document, based on paragraphs 4-12 of clause 1 of Art. 4.7 of Law No. 54-FZ must contain:
- date, time and place at which the purchase was made (settlement);
- Full name of the entrepreneur or name of the enterprise (organization);
- taxation system;
- income/expense or return of income/expense;
- name of the product (service);
- calculation form;
- name and position of the specialist.
In some hard-to-reach areas, it is possible to do without cash register, not to mention online cash registers, but even in them the entrepreneur is obliged to issue payment documents to the client indicating all the details.
When, in the context of 54-FZ, we are talking about remote and inaccessible areas, misunderstandings may arise. Therefore, we will immediately designate two categories of organizations and individual entrepreneurs:
1. Organizations and individual entrepreneurs who need to use a cash register, but it is not necessary that it be connected to the Internet. Entrepreneurs call such online cash registers the term “” for areas remote from communication networks.
2. Organizations and entrepreneurs who are not required to use cash register systems at all when making payments. They will be discussed below.
An exception for individual entrepreneurs and organizations for installing online cash registers is prescribed by 54-FZ itself, namely paragraph 3 of Art. 2: if an organization or individual entrepreneur carries out payments in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements), this organization or individual entrepreneur is not required to use an online cash register.
The list of remote or hard-to-reach areas is approved by the authority state power each individual subject Russian Federation for the corresponding subject of the federation and is subject to mandatory publication on the official website of this body within five days from the date of its adoption or change of the corresponding list.
An organization or individual entrepreneur of this category, when making payments to clients, at the request of the latter, must issue a document confirming the fact of settlement. Such a document must contain a number of the following mandatory details:
Date, time and place (address) of settlement (for settlements in buildings and premises - the address of the building and premises with postal code, for settlements in vehicles - name and number vehicle, address of the organization or registration address of an individual entrepreneur);
Name of the organization or last name, first name, patronymic (if any) of the individual entrepreneur;
User's taxpayer identification number;
Used in calculations tax system;
Calculation sign;
Name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, payment, their quantity, price per unit taking into account discounts and markups, cost including discounts and markups, indicating the VAT rate (except in cases making payments by users who are not VAT taxpayers or exempt from performing the duties of a VAT taxpayer, as well as making payments for goods, works, services that are not subject to taxation (exempt from VAT);
The calculation amount with a separate indication of the rates and VAT amounts at these rates (except for cases of settlements carried out by users who are not VAT taxpayers or exempt from fulfilling the duties of a VAT taxpayer, as well as settlements for goods, works, services not subject to taxation (exempt from taxation) ) VAT);
Form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash and (or) electronic means of payment;
Position and surname of the person who made the calculation and filled out the form strict reporting and who issued (transferred) it (except for settlements made using automatic settlement devices, including those used when making settlements using electronic means payment on the Internet);
CCP registration number.
IMPORTANT! ! !
Until 02/01/2021 individual entrepreneurs using PSN, simplified tax system, UTII for individual species activities may not indicate the name of the product (work, service) and its quantity (Federal Law of July 3, 2016 N 290-FZ), with the exception of individual entrepreneurs trading in excisable goods.
Currently, a number of constituent entities of the Russian Federation have already adopted regulations defining lists of remote or hard-to-reach areas in which organizations and individual entrepreneurs have the right not to use cash register equipment.
This list can be found below:
1. Republic of Adygea (Adygea) – the list has not been established
5. Republic of Dagestan – list not established
9. Karachay-Cherkess Republic – the list has not been established
12. Republic of Crimea – list not established
16. Republic of North Ossetia - Alania - list not established
17. Republic of Tatarstan (Tatarstan) – list not established
21. Chechen Republic - the list has not been established
42. Kaliningrad region– the list has not been established
49. Leningrad region - the list has not been established
50. Lipetsk region – list not established
52. Moscow region - list not established
58. Orenburg region – list not established
Is it possible not to use online cash registers if there is no Internet? Is there a list of regions exempt from using online cash registers? Let's figure it out.
Transition of cash register to online mode
Since 2017, organizations and entrepreneurs must use online cash registers. The corresponding Law came into force in July 2016 (Part 1, Article 7 of the Federal Law of July 3, 2016 N 290-FZ). At the same time, legislators have provided for a phased transition to the use of online cash registers.| Period | Stage |
|---|---|
| Until 02/01/2017 | Before February 1, 2017, you could:
|
| From 02/01/2017 To 02/01/2017 | During this period you can: Use, as before, the already used cash register system, including re-registration and deregistration in accordance with the previously valid procedure; |
| After 07/01/2017 | After July 1, 2017, you can only register and use an online cash register that transmits fiscal data to the Federal Tax Service via the Internet. An exception is for those located in areas remote from communication networks. Because they do not have the technical ability to transmit information via the Internet. The list of such localities is determined by regional authorities (clause 7, article 2 of the Federal Law of May 22, 2003 N 54-FZ). |
Benefits for business
Legislators have provided benefits for companies in hard-to-reach, remote and remote areas. At the same time, Federal Law No. 54-FZ as amended. 07/03/2016 imposes different requirements for the use of cash register equipment in hard-to-reach areas and in areas remote from communication networks. What's the difference? The fundamental difference is miscellaneous duty on the use of online CCT. Let me explain.Areas far from the Internet
A store located in an area remote from networks is required to have an online cash register, print receipts on it and issue it to customers. But it is not necessary to transfer data through the fiscal data operator to the Federal Tax Service.However, keep in mind that the used cash register equipment in such areas should be modernized and contain fiscal storage instead of ECLZ.
Upon registration new cash desk in areas remote from communication networks, it is necessary to select an autonomous mode of operation of the cash register, which does not provide for the transmission of OFD data. Thus, when making calculations, the fiscal drive will record all the data, but will not transmit it to the operator.
Lists of territories remote from communication networks are approved by the constituent entities of the Russian Federation in accordance with certain criteria. In particular, the Ministry of Communications and Mass Communications of the Russian Federation has established that such areas may include territories with a population of no more than 10,000 people. Here is a list of regions that have designated areas separated from the Internet.
| Regions that have approved lists of areas remote from communication networks | ||
|---|---|---|
| Region code | Region name | |
| 1 | Republic of Adygea (Adygea) | Resolution of the Cabinet of Ministers of the Republic of Adygea dated March 3, 2017 No. 33 |
| 2 | Republic of Bashkortostan | Decree of the Government of the Republic of Bashkortostan dated January 23, 2017 No. 10 |
| 6 | Republic of Ingushetia | |
| 8 | Republic of Kalmykia | Order of the Ministry of Economy and Trade of the Republic of Kalmykia dated December 1, 2016 No. 136-s |
| 10 | Republic of Karelia | Order State Committee on road facilities, transport and communications dated December 29, 2016 No. 174 |
| 11 | Komi Republic | Decree of the Government of the Komi Republic of January 23, 2017 No. 27 |
| 13 | Republic of Mordovia | Order of the Ministry of Information and Communications of the Republic of Mordovia dated January 31, 2017 No. 8 |
| 14 | Republic of Sakha (Yakutia) | |
| 15 | Republic of North Ossetia-Alania | Decree of the Government of the Republic of North Ossetia-Alania dated March 14, 2017 No. 119 |
| 17 | Republic of Tyva | |
| 18 | Udmurt Republic | Order of the Ministry of Industry and Trade of the Udmurt Republic dated January 18, 2017 No. 3 |
| 21 | Resolution of the Cabinet of Ministers of the Chuvash Republic dated February 3, 2017 No. 28 | |
| 22 | Altai region | Government Decree Altai Territory dated February 16, 2017 No. 54 |
| 23 | Krasnodar region | Order of the Department of Information and Communications Krasnodar region dated February 13, 2017 No. 20 |
| 25 | Primorsky Krai | |
| 27 | Khabarovsk region | Resolution of the Government of the Khabarovsk Territory of March 7, 2017 No. 56-pr |
| 28 | Amur region | Decree of the Government of the Amur Region of January 27, 2017 No. 38 |
| 29 | Arkhangelsk region | Decree of the Government of the Arkhangelsk Region of January 31, 2017 No. 32-pp |
| 30 | Astrakhan region | Decree of the Government of the Astrakhan Region of January 31, 2017 No. 14-P |
| 32 | Bryansk region | Management Order consumer market and services, control in the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products in the Bryansk region dated January 31, 2017 No. 32 |
| 33 | Vladimir region | Resolution of the Department of Entrepreneurship Development, Trade and Services of the Regional Administration dated January 30, 2017 No. 1 |
| 34 | Volgograd region | Order of the Committee of Industry and Trade of the Volgograd Region dated January 30, 2017 No. 02-n |
| 36 | Voronezh region | Government Decree Voronezh region dated March 3, 2017 No. 156 |
| 42 | Kemerovo region | Resolution of the Board of Administration of the Kemerovo Region dated February 16, 2017 No. 68 |
| 43 | Kirov region | Decree of the Government of the Kirov Region of January 31, 2017 No. 43/52 |
| 44 | Kostroma region | Decree of the administration of the Kostroma region of February 22, 2017 No. 67-a |
| 45 | Kurgan region | Decree of the Government of the Kurgan Region of January 31, 2017 No. 20 |
| 46 | Kursk region | Resolution of the Kursk Region Administration of February 1, 2017 No. 51-pa |
| 47 | Leningrad region | Order of the Committee on Communications and Informatization Leningrad region dated February 28, 2017 No. 06 |
| 48 | Lipetsk region | Decree of the administration of the Lipetsk region of January 31, 2017 No. 35 |
| 49 | Magadan region | Decree of the Government of the Magadan Region of February 16, 2017 No. 84-pp |
| 53 | Novgorod region | Decree of the Government of the Novgorod Region of March 7, 2017 No. 69 |
| 55 | Omsk region | |
| 56 | Orenburg region | Government Decree Orenburg region dated March 9, 2017 No. 177-p |
| 58 | Penza region | Decree of the Government of the Penza Region of February 1, 2017 No. 43-pP |
| 59 | Perm region | |
| 60 | Pskov region | Resolution of the Administration of the Pskov Region of February 17, 2017 No. 81 |
| 61 | Rostov region | Decree of the Government of the Rostov Region of February 2, 2017 No. 50 |
| 62 | Ryazan region | Order of the Government of the Ryazan Region dated January 31, 2017 No. 39-r |
| 64 | Saratov region | Decree of the Government of the Saratov Region of February 13, 2017 No. 52-P |
| 67 | Smolensk region | Resolution of the Administration of the Smolensk Region of January 27, 2017 No. 27 |
| 68 | Tambov region | Order of the Office for the Development of Industry and Entrepreneurship Tambov region dated January 30, 2017 No. 16 |
| 70 | Tomsk region | Decree of the Administration of the Tomsk Region of January 30, 2017 No. 26a |
| 71 | Tula region | Order of the Ministry of Information, Communications and Open Management Issues of the Tula Region dated January 24, 2017 No. 5-osn |
| 72 | Tyumen region | Decree of the Government of the Tyumen Region of February 21, 2017 No. 51-p |
| 73 | Ulyanovsk region | Decree of the Government of the Ulyanovsk region of February 27, 2017 No. 86-P |
| 74 | Chelyabinsk region | Resolution Legislative Assembly Chelyabinsk region dated January 26, 2017 No. 800 |
| 75 | Transbaikal region | Decree of the Government of the Trans-Baikal Territory of January 31, 2017 No. 19 |
| 76 | Yaroslavl region | Decree of the Government of the Yaroslavl Region of February 1, 2017 No. 59-p |
| 79 | Decree of the Jewish Government autonomous region dated January 25, 2017 No. 11-pp | |
| 83 | Nenets autonomous region | Resolution of the Administration of the Nenets Autonomous Okrug of September 20, 2012 No. 265-p |
| 86 | Khanty-Mansiysk Autonomous Okrug - Ugra | Decree of the Government of the Khanty-Mansiysk Autonomous Okrug - Ugra dated January 27, 2017 No. 23-p |
| 87 | Chukotka Autonomous Okrug | |
| 92 | Sevastopol | Decree of the Government of Sevastopol dated February 2, 2017 No. 71-PP |
Remote and inaccessible areas
These are particularly remote, sparsely populated areas, often inaccessible to transport.In hard-to-reach or remote areas, it is not necessary to use CCP at all. But then you need to issue a document confirming payment. Exception: companies and entrepreneurs who make payments using automatic payment devices or sell excisable goods.
The document confirming payment must contain the name, serial number, as well as the details specified in paragraphs 4-12, clause 1 of Art. 4.7 Federal Law No. 54-FZ:
- date, time, place of payment,
- name of the organization/full name of the entrepreneur,
- Seller's TIN,
- tax system,
- calculation indicator (receipt/expense, return of receipt/expense),
- name of goods, works, services, quantity, unit price, cost, total amount,
- VAT rate/amount,
- form of payment (cash/card), payment amount,
- position and surname of the seller.
| Regions that have approved lists of hard-to-reach or remote areas | ||
|---|---|---|
| Region code | Region name | Document in which the list of localities was approved |
| 2 | Republic of Bashkortostan | Order of the Cabinet of Ministers of the Republic of Bashkortostan dated January 26, 2001 No. 67-r |
| 3 | Republic of Buryatia | Decree of the Government of the Republic of Buryatia dated April 3, 2001 No. 119 |
| 6 | Republic of Ingushetia | Decree of the Government of the Republic of Ingushetia dated November 29, 2016 No. 224 |
| 8 | Republic of Kalmykia | Order of the Ministry of Economy and Trade of the Republic of Kalmykia dated December 1, 2016 No. 137-s |
| 11 | Komi Republic | Decree of the Government of the Komi Republic of January 24, 2017 No. 31 |
| 13 | Republic of Mordovia | Order of the Ministry of Trade and Entrepreneurship of the Republic of Mordovia dated February 14, 2017 No. 57 |
| 14 | Republic of Sakha (Yakutia) | Decree of the Government of the Republic of Sakha (Yakutia) dated February 20, 2017 No. 50 |
| 17 | Republic of Tyva | Decree of the Government of the Republic of Tyva dated November 11, 2016 No. 472 |
| 21 | Chuvash Republic - Chuvashia | Resolution of the Cabinet of Ministers of the Chuvash Republic dated December 14, 2016 No. 530 |
| 22 | Altai region | Resolution of the Administration of the Altai Territory of December 23, 2016 No. 432 |
| 25 | Primorsky Krai | Resolution of the Primorsky Territory Administration of March 2, 2017 No. 55-pa |
| 26 | Stavropol region | Decree of the Government of the Stavropol Territory of October 14, 2005 No. 129-p |
| 27 | Khabarovsk region | Resolution of the Government of the Khabarovsk Territory of December 2, 2004 No. 97-pr |
| 28 | Amur region | Decree of the Government of the Amur Region of September 22, 2016 No. 416 |
| 29 | Arkhangelsk region | Decree of the Government of the Arkhangelsk Region of February 1, 2011 No. 22-pp |
| 30 | Astrakhan region | Decree of the Government of the Astrakhan Region of February 8, 2017 No. 31-P |
| 32 | Bryansk region | Order of the department of consumer market and services, control in the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products of the Bryansk region dated January 31, 2017 No. 33 |
| 33 | Vladimir region | Decree of the administration of the Vladimir region of October 18, 2016 No. 901 |
| 35 | Vologda region | Decree of the Regional Government of November 21, 2016 No. 1038 |
| 37 | Ivanovo region | Decree of the Government of the Ivanovo Region of September 28, 2016 No. 326-p |
| 38 | Irkutsk region | Decree of the Government of the Irkutsk Region of December 29, 2008 No. 131-pp |
| 41 | Kamchatka region | Decree of the Government of the Kamchatka Territory of January 9, 2017 No. 2-P |
| 43 | Kirov region | Law of the Kirov Region of December 27, 2007 No. 208-ZO |
| 44 | Kostroma region | Decree of the administration of the Kostroma region of February 14, 2017 No. 47-a |
| 46 | Kursk region | Decree of the Government of the Kursk Region of January 26, 2004 No. 5 |
| 49 | Magadan region | Decree of the Government of the Magadan Region of September 8, 2016 No. 723-pp |
| 52 | Nizhny Novgorod region | Government Decree Nizhny Novgorod region dated December 14, 2016 No. 852 |
| 55 | Omsk region | Decree of the Government of the Omsk Region of March 1, 2017 No. 53-p |
| 59 | Perm region | Decree of the Government of the Perm Territory of February 9, 2017 No. 43-p |
| 62 | Ryazan region | Order of the Government of the Ryazan Region dated January 31, 2017 No. 38-r |
| 67 | Smolensk region | Resolution of the Administration of the Smolensk Region of November 5, 2003 No. 282 |
| 68 | Tambov region | Order of the Department for the Development of Industry and Entrepreneurship of the Tambov Region dated February 15, 2017 No. 27 |
| 72 | Tyumen region | Decree of the Government of the Tyumen Region of February 20, 2007 No. 26-p |
| 73 | Ulyanovsk region | Decree of the Government of the Ulyanovsk region of January 25, 2017 No. 36-P |
| 74 | Chelyabinsk region | Resolution of the Legislative Assembly of the Chelyabinsk Region of January 26, 2017 No. 799 |
| 79 | Jewish Autonomous Region | Decree of the Government of the Jewish Autonomous Region of February 8, 2017 No. 21-pp |
| 83 | Nenets Autonomous Okrug | Resolution of the Administration of the Nenets Autonomous Okrug of February 2, 2017 No. 22-p |
| 87 | Chukotka Autonomous Okrug | Decree of the Government of the Chukotka Autonomous Okrug of January 11, 2017 No. 5 |
Federal Law No. 54-FZ as amended. 07/03/2016 imposes different requirements for the use of cash register equipment in hard-to-reach areas and in areas remote from communication networks.
Areas remote from communication networks
These areas include settlements that do not have a stable Internet connection.
In territories remote from communication networks, Law No. 54-FZ obliges the use of cash register equipment, but allows not to transfer fiscal data from cash registers to the tax authorities through a fiscal data operator.
Please note that the cash register equipment used in such areas must be modernized, that is, contain a fiscal drive instead of an ECLZ. The timing of the transition to a new type of cash register can be viewed in this table; we recall that for most organizations in the Russian Federation this date is July 1, 2017.
When registering a new cash register in an area remote from communication networks, it is necessary to select an autonomous mode of operation of the cash register, which does not provide for the transfer of OFD data. For information on how to do this, read the special instructions. Thus, when making calculations, the fiscal drive will record all data, but will not transmit it to the operator.
Lists of territories remote from communication networks are approved by the constituent entities of the Russian Federation in accordance with certain criteria. In particular, the Ministry of Communications and Mass Media of the Russian Federation states that such areas may include territories with a population of no more than 10,000 people. For example, such areas have already been approved, related to the Amur region, Astrakhan region, Transbaikal region, Kirov region, Komi Republic, Kurgan region, Lipetsk region, Perm region, Penza region, Rostov region, Tomsk region, Yaroslavl region, Chuvash Republic and Chukotka Autonomous district,
Remote and inaccessible areas
These are particularly remote, sparsely populated areas, often inaccessible to transport.
According to Law No. 54-FZ, organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas may not use cash register equipment (CCT), but at the request of the buyer they are required to issue him a document confirming the fact of the payment. This document must contain the name, serial number, as well as the details specified in paragraphs 4-12, clause 1 of Art. 4.7 of Law No. 54-FZ:
- date, time, place of payment,
- name of the organization/full name of the entrepreneur,
- Seller's TIN,
- tax system,
- calculation indicator (receipt/expense, return of receipt/expense),
- name of goods, works, services, quantity, unit price, cost, total amount,
- VAT rate/amount,
- form of payment (cash/card), payment amount,
- position and surname of the seller.
The lists of such settlements must be approved by the authorities of the constituent entities of the Russian Federation. Please note that the list cannot include cities, regional centers and urban-type settlements.
Individual entrepreneurs and enterprises that operate outside the city in remote areas may have access to a number of noteworthy preferences in terms of obligations to use online cash registers. Their content depends on where exactly the business entity is located - in a “hard-to-reach” or “remote from communication networks” area from the point of view of classification under Law No. 54-FZ.
Let's take a closer look at the special procedure for conducting settlements with customers trading enterprises located within one or another type of territory with preferential conditions for the use of cash registers, as well as where to look for a list of settlements exempt from online cash registers or where they can work offline - without transferring fiscal data to the OFD.
- "shop" - outlet or place of provision of services/work;
- “hard to reach” - specified in clause 3 of Art. 2 of Law No. 54-FZ;
- “remote” - specified in clause 7 of Art. 2 of Law No. 54-FZ.
A “hard-to-reach” store has the right not to use cash registers at all
The provisions of paragraph 3 of Article 2 of Law No. 54-FZ (LINK) determine that individual entrepreneurs and legal entities that conduct business in “remote” or “hard-to-reach” areas have the right not to use cash register equipment:
3. Organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only populated area of the municipal district), urban-type settlements) specified in the list of remote or hard-to-reach areas approved state authority of a constituent entity of the Russian Federation, has the right not to use cash register equipment, subject to the issuance to the buyer (client), upon his request, of a document confirming the fact of payment between an organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.
The state power body of a constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in paragraph one of this paragraph, as well as changes made to the specified list.
The exact list of such settlements exempt from online cash registers is enshrined in a regulatory act adopted at the level of a constituent entity of the Russian Federation.
The areas where CCP is not required to be used cannot include the following areas:
- any cities;
- any regional centers (except for those that are the only settlements in their municipal area);
- any urban-type settlements.
Let us note that in Article 2 of the law there is also paragraph 5, according to which the CCP has the right not to apply pharmacy organizations, which are located in paramedic and paramedic-obstetric centers in villages. Besides, separate units medical organizations with licenses also have the right not to use online cash registers when carrying out activities in rural areas.
Despite the fact that a “hard-to-reach” store has the right not to use cash registers, instead of a cash register receipt, it must issue the buyer (client), at his request, another document confirming the fact of payment for the product (service). Such a document must contain the details specified in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ. The document must be issued in the manner specified in Decree of the Government of Russia dated March 15, 2017 No. 296 (LINK).
Let's take a closer look at the requirements for a document replacing a cash receipt and the procedure for issuing it to the buyer.
Nuances of issuing a document replacing a check (“hard-to-reach” store)
The document issued by the “hard-to-reach” store (hereinafter referred to as the check), which replaces the online cash register receipt, must have the following details:
- title of the document, serial number (assigned from the beginning of the shift);
- date, time, settlement address;
- name of the business entity (full name of the individual entrepreneur), its tax identification number;
- information about the taxation system applied by the business entity;
- information about the operation for which a receipt was issued at the store cash register - receipt or expense cash;
- a list of goods for which payment is made by check (taking into account discounts, markups, indicating VAT, if it is applied by the business entity and highlighting goods that are exempt from VAT);
- the final calculation amount (indicating VAT and highlighting the amount for goods that are not subject to VAT);
- information about the method of payment - cash or by card (with the allocation of amounts accepted in cash and by card);
- Full name and position of the seller.
The check must be signed by the seller.
Technically, a check can be generated using:
- Old-style cash register (configured to print checks with the details indicated above);
- receipt printer.
Theoretically, each check can be printed on a computer or even written out manually (however, both are extremely slow procedures, and therefore it is better to generate checks using these automatic devices).
In accordance with Resolution No. 296, a “hard-to-get” check is applied in the following order:
- The seller prints (fills out) the document, signs it, and gives it to the buyer at the time of accepting funds from him (making a payment by card).
At the same time, technical means must be used that allow simultaneously generating a check in 2 copies, or in one, but with a tear-off part - by analogy with a strict reporting form. In the second case, the detachable part, like the main one, must contain all the details specified above. One of the copies of the check or a tear-off part is given to the buyer.
The serial numbers assigned to each check must not be repeated (except for the situation when the number is applied to a copy or tear-off part of the check - it must exactly coincide with the number of the original check or its main part).
- At the end of the shift, the seller transfers the saved copies (main parts) of the checks to the employee responsible for maintaining a document log (compiled in free form) - to register the saved documents in this journal.
A completely working scheme is when the seller himself is responsible for maintaining the journal - in this case, information on checks is not transmitted to anyone.
In the document logbook, information on checks is given in the sequence corresponding to the order in which each check was issued.
The magazine must be bound and numbered. The head of the company or individual entrepreneur must certify this magazine(and put a stamp on it if used).
If there were no purchases in the store during the day, then no information is entered into the log.
The journal also records information on incorrectly drawn up checks. Such a check, first of all, must be withdrawn from circulation (it cannot be issued to the buyer or used in any other way), crossed out and handed over to the employee responsible for keeping records of checks. At the same time, the serial number is retained on the check, despite the fact that it is considered incorrect and cannot be used.
The head of the company must enter into a separate agreement with the employee responsible for issuing checks - that is, with the seller, and with the person who fills out the accounting log (in principle, this can be, as we noted above, the same employee). financial liability.
The seller and employee who keeps track of receipts and journals can, of course, be the head of the company or individual entrepreneur himself. In this case, there is no need to make any permits.
Copies of checks (tear-off parts) must be stored in a secure place - in a safe or a locked room, for at least 5 years. Then they are destroyed in accordance with the decision of the commission, which is appointed by the head - if he is not himself responsible for issuing and accounting for checks.
Where to find a list of settlements exempt from online cash registers
Lists of “hard-to-reach” settlements exempt from online cash registers are, as a rule, published on the official websites of executive authorities of constituent entities of the Russian Federation or municipalities.
“Hard to reach” settlements should be fundamentally distinguished with those settlements that are located in areas “remote from communication networks”(clause 7, article 2 of Law No. 54-FZ). In “remote” areas, sellers have a slightly different privilege - the ability to use online cash registers offline without data transfer.
Let's take a closer look at the features of this application of CCT.
A store “remote from communication networks” uses an online cash register in offline mode - without transferring data to the OFD
So, in accordance with paragraph 7 of Article 2 of Law No. 54-FZ, in “remote” settlements that meet the criteria defined by law, you can use cash register systems in a mode that does not provide for data transfer to the OFD via the Internet:
7. In areas remote from communication networks, determined in accordance with the “criteria” established by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of communications, and specified in the list of areas remote from communication networks , approved by the state authority of the constituent entity of the Russian Federation, as well as on the territories of military installations, objects of bodies federal service security, state security agencies, foreign intelligence agencies users can use cash register equipment in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the fiscal data operator.
The government body of a constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in paragraph one of this paragraph, as well as changes made to the specified list.
What does it mean?
The most important thing is that you need to use, despite the “offline” mode of using cash registers, an online cash register. That is, a device that has a device that is registered (deregistered, replaced) with the Federal Tax Service in the manner prescribed by law.
The “no data transfer” mode allows you to use an online cash register without connecting to a server and, as a result, not pay the OFD of about 3,000 rubles per year for a contract, but this is at the discretion of the cash register user. No need to transfer to buyers cash receipts V electronic form- It is enough to hand out paper documents.
As we noted above, in order to be classified as “remote”, a settlement must meet a number of legislative criteria - let’s take a closer look at them.
What are the criteria for “remote” points?
The main document that reflects the criteria in question is Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 (LINK). Essentially this is the only criterion - population not exceeding 10 thousand people. But it is possible that others will appear - by analogy with those defined in federal law in “hard-to-reach” settlements.
Lists of “remote” settlements are also published in a fairly decentralized manner, if we talk about the official websites of government authorities. Therefore, you have to look for such information on alternative sites: for example, or the private site mentioned above, which also contains a list of “remote” settlements.
At the same time, it should be borne in mind that if the region has not adopted regulations establishing lists of “remote” settlements, then it is considered that there are no such settlements in the region (letter of the Federal Tax Service of Russia dated January 27, 2017 No. ED-4-20 /1435 - LINK).
In any case, to clarify the data, it is useful to contact the local branch of the Federal Tax Service - perhaps they will tell you about the announced changes in regional regulations, which define lists of “hard-to-reach” or “remote” areas.
The fact that when conducting trade in a “remote” area, a business entity has the right to use a cash register without transferring data to the OFD, means not only savings on the Operator’s services, but also the presence of a number of additional obligations of the business entity in terms of registration actions performed when using a cash register.
Let us note that, taking into account the content of such actions, savings on OFD services will not be obvious in all cases.
Features of registration of “remote” online cash registers
When working with a “remote” online cash register that operates offline (without concluding an agreement with the OFD), the user, as in the scenario using an online cash register in normal mode, is required to register it (and the fiscal drive) with the Federal Tax Service, and also remove the cash register from registration in cases provided for by law.
When using the cash register as usual, all registration actions are performed online - through Personal account Federal Tax Service (or with the assistance of the OFD). But if the cash register is used in a mode without data transmission, then the user needs to:
- In order to register an online cash register with the Federal Tax Service (as a condition for the start of its legal use), send to the Tax Service at the place of registration of the business entity an application for registering a cash register on paper - in the form approved in Appendix No. 1 to the order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. MMV -7-20/484@ (LINK).
At the same time, the statement reflects the fact that the cash register will be used in a mode without data transfer.
If it is actually possible to gain access to your Personal Account (as an option, if the store owner is located in a locality where there is Internet), you can also register an online cash register through the Personal Account of the Federal Tax Service. The application submitted online must also indicate that The cash register will be used in mode without transferring data to the OFD.
- If it is necessary to re-register a cash register due to the replacement of a fiscal drive (or) - take the online cash register along with the drive to the Federal Tax Service, remove it there and submit it for reading fiscal data. The cash register is handed over to the Federal Tax Service specialists along with an application for re-registration (de-registration) of the online cash register.
Fiscal data is read by Federal Tax Service specialists using a special USB adapter (letter of the Federal Tax Service of Russia dated February 16, 2018 No. AS-4-20/3107@ - LINK).
Thus, the user, objectively, may need to visit the Federal Tax Service multiple times for various purposes. This will take time and perhaps it will be more profitable - despite the presence legal grounds use cash registers without data transfer, still conclude an agreement with the OFD if there is an actual technical ability to do this. The “drawdown” in sales due to time spent on visits to the Federal Tax Service can be much higher than the cost of OFD services.
Even if the cash register is used in a locality with a population of less than 10 thousand people, then the Internet there most likely exists in some form - at least mobile. It is quite enough to service an online cash register, which does not consume a lot of traffic.
Resume
The provisions of Law No. 54-FZ define 2 types of preferences in relation to business entities that make settlements with individuals(and in general are required to use an online cash register with data transfer to the OFD):
- Legal refusal to use an online cash register- in territories recognized as “hard to access” in accordance with paragraph 3 of Article 2 of Law No. 54-FZ.
Instead of an online cash register receipt, the store must issue the buyer an essentially similar document, which contains details very similar to those reflected in the receipt printed on the cash register.
- Legal refusal to enter into an agreement with the OFD- that is, the possibility of using CCP in a mode that does not provide for data transmission in territories recognized as “remote from communication networks” - in accordance with paragraph 7 of Article 2 of Law No. 54-FZ.
At the same time, the cash register must have a full-fledged fiscal storage device, it must be in the established order (permissible - using paper documents) (re-registered, de-registered).
Lists of settlements exempt from online cash registers (which are classified as “hard to reach”), or those where online cash registers can operate offline without transferring data to the OFD (which are classified as “remote”), are determined at the level of regional authorities , which issue separate regulations for these purposes.
Loading...
