Introduction of cash registers since the year. List of violations and possible fines

Amendments to Law 54-FZ “On the Application of cash register equipment»: since 2018 introduction cash registers affected even entrepreneurs in special regimes. In 2019, everyone should install CCP.

The transition to a new cash register is a step-by-step process. Buy new technology not enough. To print the names of goods on receipts, you need a cash register program. Try the free Checkout MySklad app - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers for individual entrepreneurs been introduced since 2018? What to do IP in 2019?

• renders services to the population, making out their forms of strict accountability. More about
• applies UTII and PSN, works in retail or catering and does not have employees.

The rest had to put new CCP by the summer of 2018.

From July 1, 2019, no entrepreneur has the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2018: latest news

• From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. It won't work without updates.
• The concept of calculations has been changed. Now they include not only movement Money, but also the offset of the prepayment and the receipt of other things for the goods.
• After receiving an online payment, a check must be generated no later than the next business day.
• From July 1, 2019, when offsetting an advance payment, it will be necessary to punch two checks: upon receipt of money and upon transfer of goods.
• Individual entrepreneurs on an imputation or patent can return up to 18,000 rubles in the form of a tax deduction for the purchase or setup of a new cash register.
• Entrepreneurs and companies on special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax authorities explained that small businesses can only apply FN for 36 months.
• Since 2017, you can register a KKM via the Internet - it's convenient and fast. More about registering a cashier >>
• If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received during his work without a cash desk (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making settlements through the CCP that actually did not take place, as well as 50,000 rubles for incorrectly marked goods indicated on the check. The same penalty is imposed for late transmission of fiscal data.

What can be done right now?

In 2018, almost all entrepreneurs had to register a cash register. In total, according to experts, about 1 million businessmen switched to the new order this year. The rest of the entrepreneurs must deliver the cash register by July 1, 2019. We recommend that you think about cash registers now: there may be a shortage of fiscal drives and new models. Postponing the purchase is dangerous: as the practice of last year showed, the majority of entrepreneurs are dragging to the last - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores must also install CCP. A check is always needed - even when the client pays for the purchase remotely with a card. In such a situation, you need to send the document to the buyer's email. If there is a delivery for cash, the courier issues a check.

Vending machines could work without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you can not set up a cash register until July 1, 2019.

What cash registers can be used in 2019?

All CCP models allowed for use are in the register on the website of the Federal Tax Service. Since 2017, online cash registers must be connected to the Internet - an Ethernet port has been added, a built-in GPRS or WiFi modem has been added. The most budgetary samples use the Internet on a computer to which they are connected via a USB port. In the new KKM since 2017 there should be fiscal accumulator- analog of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash desks with it are no longer released.

How much do new cash registers cost in 2019?

Entrepreneurs have to change CCP at their own expense. Often, buying a new cash register is cheaper than refining an old one. The cost of upgrading depends on the number of vehicles and their models.

Another item of expenditure is OFD services. They cost about 3,000 rubles a year for one cash desk. It is worth considering the cost of connecting to the Internet - the law assumes that each outlet must be connected to the network. In addition, every 13 months it is necessary to change the fiscal drive. Legal entities on UTII, USN or patent - once every three years.

New cash registers also require maintenance costs. But today an entrepreneur can choose: to pay for constant service in service center Or only go there if it's broken.

How is the replacement of cash registers in 2019?

To re-register an existing cash register, you need to find out if it can be upgraded - the cash register must be able to connect to the Internet. It is also necessary to check whether it is possible to install a fiscal drive on the cash register. Find out more at your service center. If your cash register cannot be finalized, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be done on the Internet - an entrepreneur does not need to go to the tax office or contact the center Maintenance. This will require a qualified electronic signature (QES) - an analogue of a personal signature.

You can get a CEP at a certification center accredited by the Ministry of Communications. Addresses are published on the website of the department - you must pick up an electronic signature in person.

Is it necessary to service new cash registers in the central heating service?

Not necessary. Cash registers are supported by the manufacturer, which can attract partner service centers, which now do not need to obtain permission from the tax authorities. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not served there on a permanent basis. To register a CCP in a tax agreement with the CTO is no longer a prerequisite.

Who can not install new cash registers at all?

There are activities that 54-FZ did not touch. And it doesn’t matter whether such a business is run by an individual entrepreneur or LLC, he doesn’t need a cash register in 2019.

• gourds, vegetables and fruits waddle, as well as live fish;
• ice cream and soft drinks in kiosks and stalls;
• peddling and at retail markets and fairs (except for trade in separate covered pavilions or shops);
• milk, butter or kerosene for bottling;
• newspapers and magazines;
• products of artistic folk crafts.

Exempted from the use of cash registers and those who provide services:

• plowing gardens and sawing firewood;
• shoe repair and painting;
• key making and minor repairs jewelry and glasses.
• nannies and nurses;
• porters at railway stations;

Also on the list of CCPs exempted from use are points for the collection of waste materials and glass, pharmacies and paramedical points in countryside and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no internet?

In remote villages and towns, you can work without transferring data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018 even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.

In July 2016, amendments to the law on KKM dated May 22, 2003 No. 54-FZ came into force, and now all organizations and individual entrepreneurs need to. How this transition takes place, who it will affect, what the new cash registers are like - we will tell in our article.

What is a cash register with online data transfer

Online cash registers allow tax officials to instantly receive information about cash transactions IP or company. A new type of cash register must have a built-in fiscal drive, in which data is protected from changes, connect to the Internet, form paper and electronic check, contact the fiscal data operator, print a QR code on the check, transfer electronic copies of checks to the operator and the buyer.

You can buy a new cash register with such functions - on an online cash register, the price starts on average from 14,000 rubles, for fiscal drives from 7,000 rubles. But for those who want to save their money, some "old" existing cash registers can also be upgraded to online cash registers. Such models, both new and old with the possibility of improvement, are listed in a special register approved by the Federal Tax Service.

fiscal operator

In order to transfer information about transactions carried out through online cash desks to the IFTS, it is necessary to conclude an agreement with an accredited fiscal data operator (Article 4.6 of Law No. 54-FZ). These are organizations located on the territory of the Russian Federation and have received permission to process fiscal information. The decision to issue or cancel a permit for the operator's activities is made by the tax service (Articles 4.4., 4.5 of Law 54-FZ).

The website of the Federal Tax Service maintains ]]> a register of fiscal data operators ]]>, which lists all accredited organizations.

For each punched check, the online cash register generates a fiscal sign that is sent to the fiscal operator, where it is stored, in return the seller receives a unique check number, and all information about the completed sale is sent to the IFTS. Actually, fiscal operator is an intermediary between the online cash desk and the Federal Tax Service.

Registration of CCP

One of the advantages of introducing online cash registers is the simplification of the procedure for registering them with the Federal Tax Service. An application for registration or re-registration of KKM can now be submitted not only on paper, but also in in electronic format without visiting the inspection (Article 4.2 of Law No. 54-FZ).

Registration of KKM online is carried out on the website of the Federal Tax Service in personal account taxpayer in the section "Cash equipment". For this you need:

• fill out and send an application to the IFTS in a special form,
• after checking the received data, the IFTS will assign an online cash register registration number, which should be entered into the fiscal drive along with information about the organization or individual entrepreneur, and generate a registration report at the checkout,
• complete the registration of the cash register by adding the data from the registration report to your personal account.

If everything is done correctly, the date of registration and the expiration date of the fiscal accumulator will appear in your personal account.

Who switches to online cash registers: stages

The law provides for a phased transition to online cash registers from 2016 to 2018. Voluntary data transfer began in July 2016, and it was allowed to register old-style cash registers until 02/01/2017.

From February 1, 2017, the registration of old cash desks has been discontinued, but until July 1, 2017. you can still work with cash registers without a fiscal drive, as well as re-register them and remove them from the register. Tax authorities now register only new online cash registers.

Since March 31, 2017, a special rule has been in effect for those who sell alcohol products at retail, including beer: regardless of the taxation system applied (including UTII and a patent), it has become mandatory for them application of CMC. Moreover, those who previously worked without cash registers must install cash registers that meet the new requirements of the law on online cash registers from 2017, because it is impossible to register old models of cash registers from February 1, 2017 (clause 10, article 16 of the law of November 22 .1995 No. 171-FZ).

From July 1, 2017, it will be possible to use only new-style cash registers, except for those for whom the transition to online cash registers has been extended until July 1, 2018. From July 1, 2018, absolutely all individual entrepreneurs and organizations using cash payments and settlements bank cards, must switch to the new KKM-online. This includes those who previously could not use CCP, but now they will lose this right:

• UTII payers,
• IP on a patent,
• Individual entrepreneurs and organizations that draw up BSO when performing work and providing services to the population,
• sellers of lottery tickets and stamps,
• sellers of goods through vending machines.

For individual entrepreneurs applying a patent or UTII, the draft amendments to the Tax Code of the Russian Federation provide for a tax deduction for cash register equipment, which may be applied from 07/01/2018. So far, the changes have not been adopted and exist only in the draft law, but if they are approved, such a deduction may amount to 18,000 rubles.

Work without new cash registers in 2018 will still be able to:

• those who are located in a remote area where the Internet connection is not available, which means that the transfer of fiscal data online is also impossible. Such persons can use KKM, which are not online cash desks, by issuing a paper check to customers. The list of hard-to-reach areas is established by the regional authorities (clauses 3 and 7 of article 2 of Law No. 54-FZ);
• Individual entrepreneurs and organizations engaged in shoe repair, key making, etc.;
• pharmacies in rural feldsher points;
• public transport drivers when selling tickets;
• Individual entrepreneurs and organizations selling newspapers and magazines in kiosks, ice cream, draft drinks, milk and kvass from tankers, live fish, selling at markets and fairs, peddling, as well as selling seasonal vegetables and fruits at the breakups (clause 2, article 2 of law No. 54-FZ).

Penalties for online cash registers since 2017

In 2017, there are updated fines for violators of cash discipline, and the period during which such persons can be held accountable has been extended to 1 year (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

• For the use of outdated KKM models, a warning or a fine follows - for an organization 5000-10,000 rubles, for individual entrepreneurs 1500-3000 rubles.
• A sale without a cash register will cost legal entities 75-100% of the outstanding amount, but not less than 30,000 rubles, and an individual entrepreneur will pay 25-50%, but not less than 10,000 rubles. For a repeated such violation and failure to carry out a total of more than 1 million rubles, the seller's activity is suspended for a period of up to 90 days.
• For an unissued check, both paper and electronic when using online cash registers, a warning or a fine of 10,000 rubles follows. for organizations and 2000 rubles. for entrepreneurs.

Amendments to the law 54-FZ "On the use of cash registers" came into force: since 2018 the introduction of cash registers affected even entrepreneurs in special regimes. In 2019, everyone should install CCP.

The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print the names of goods on receipts, you need a cash register program. Try the free Checkout MySklad app - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers for individual entrepreneurs been introduced since 2018? What to do IP in 2019?

• renders services to the population, making out their forms of strict accountability. More about
• applies UTII and PSN, works in retail or catering and does not have employees.

The rest were supposed to deliver a new CCP by the summer of 2018.

From July 1, 2019, no entrepreneur has the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2018: latest news

• From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. It won't work without updates.
• The concept of calculations has been changed. Now they include not only the movement of funds, but also the offset of the prepayment and the receipt of other things for the goods.
• After receiving an online payment, a check must be generated no later than the next business day.
• From July 1, 2019, when offsetting an advance payment, it will be necessary to punch two checks: upon receipt of money and upon transfer of goods.
• Individual entrepreneurs on an imputation or patent can return up to 18,000 rubles in the form of a tax deduction for the purchase or setup of a new cash register.
• Entrepreneurs and companies on special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax authorities explained that small businesses can only apply FN for 36 months.
• Since 2017, you can register a KKM via the Internet - it's convenient and fast. More about registering a cashier >>
• If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received during his work without a cash desk (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making settlements through the CCP that actually did not take place, as well as 50,000 rubles for incorrectly marked goods indicated on the check. The same penalty is imposed for late transmission of fiscal data.

What can be done right now?

In 2018, almost all entrepreneurs had to register a cash register. In total, according to experts, about 1 million businessmen switched to the new order this year. The rest of the entrepreneurs must deliver the cash register by July 1, 2019. We recommend that you think about cash registers now: there may be a shortage of fiscal drives and new models. Postponing the purchase is dangerous: as the practice of last year showed, the majority of entrepreneurs are dragging to the last - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores must also install CCP. A check is always needed - even when the client pays for the purchase remotely with a card. In such a situation, you need to send the document to the buyer's email. If there is a delivery for cash, the courier issues a check.

Vending machines could work without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you can not set up a cash register until July 1, 2019.

What cash registers can be used in 2019?

All CCP models allowed for use are in the register on the website of the Federal Tax Service. Since 2017, online cash registers must be connected to the Internet - an Ethernet port has been added, a built-in GPRS or WiFi modem has been added. The most budgetary samples use the Internet on a computer to which they are connected via a USB port. Since 2017, the new cash register should have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash desks with it are no longer released.

How much do new cash registers cost in 2019?

Entrepreneurs have to change CCP at their own expense. Often, buying a new cash register is cheaper than refining an old one. The cost of upgrading depends on the number of vehicles and their models.

Another item of expenditure is OFD services. They cost about 3,000 rubles a year for one cash desk. It is worth considering the cost of connecting to the Internet - the law assumes that each outlet must be connected to the network. In addition, every 13 months it is necessary to change the fiscal drive. Legal entities on UTII, USN or patent - once every three years.

New cash registers also require maintenance costs. But today, an entrepreneur can choose: to pay for constant service at a service center or contact it only after a breakdown.

How is the replacement of cash registers in 2019?

To re-register an existing cash register, you need to find out if it can be upgraded - the cash register must be able to connect to the Internet. It is also necessary to check whether it is possible to install a fiscal drive on the cash register. Find out more at your service center. If your cash register cannot be finalized, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be done on the Internet - an entrepreneur does not need to go to the tax office or contact a technical service center. This will require a qualified electronic signature (QES) - an analogue of a personal signature.

You can get a CEP at a certification center accredited by the Ministry of Communications. Addresses are published on the website of the department - you must pick up an electronic signature in person.

Is it necessary to service new cash registers in the central heating service?

Not necessary. Cash registers are supported by the manufacturer, which can attract partner service centers, which now do not need to obtain permission from the tax authorities. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not served there on a permanent basis. To register a CCP in a tax agreement with the CTO is no longer a prerequisite.

Who can not install new cash registers at all?

There are activities that 54-FZ did not touch. And it doesn’t matter whether such a business is run by an individual entrepreneur or LLC, he doesn’t need a cash register in 2019.

• gourds, vegetables and fruits waddle, as well as live fish;
• ice cream and soft drinks in kiosks and stalls;
• peddling and at retail markets and fairs (except for trade in separate covered pavilions or shops);
• milk, butter or kerosene for bottling;
• newspapers and magazines;
• products of artistic folk crafts.

Exempted from the use of cash registers and those who provide services:

• plowing gardens and sawing firewood;
• shoe repair and painting;
• for making keys and minor repairs of jewelry and glasses.
• nannies and nurses;
• porters at railway stations;

Also on the list of CCPs exempted from use are points for the collection of waste materials and glass, pharmacies and medical assistants in rural areas and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no internet?

In remote villages and towns, you can work without transferring data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018 even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.

Good afternoon, dear IP!

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

« In areas remote from communication networks determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks approved by the authority state power subject Russian Federation, users can use cash registers in a mode that does not provide for mandatory transfer fiscal documents to the tax authorities in electronic form through the operator of fiscal data.

That is, it is simply not possible to refuse to use new KKM in 2017 if your locality WILL NOT be included in this magic list.

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

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

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

Non-use of cash register equipment in the cases established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of one-fourth to one-two of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand roubles; on the legal entities- from three-fourths to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.

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

entails in relation to officials disqualification for a period of one to two years; in a relationship individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its application -

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

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

Where can I read this fascinating law in its entirety?

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

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

In short, read here:

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

It has 130 pages, if anything =)

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

Russian Federation"

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

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

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

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

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

New one is ready electronic book for taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2019:

"What taxes and insurance premiums does an individual entrepreneur pay on the simplified tax system 6% without employees in 2019?"

The book covers:

1. Questions about how, how much and when to pay taxes and insurance premiums in 2019?
2. Examples of calculating taxes and insurance premiums "for yourself"
3. The calendar of payments for taxes and insurance premiums is given
4. Common mistakes and answers to many other questions!

Dear readers, a new e-book for IP for 2019 is ready:

"IP On STS 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions Should You Pay in 2019?"

This is an e-book for individual entrepreneurs on the simplified tax system 6% without employees who have NO income in 2019. Written based on numerous questions from IPs that have zero income and do not know how, where and how much to pay taxes and insurance premiums.

Last year, federal legislation stipulated that business entities engaged in cash sales of works, goods, and services must switch to the use of new cash registers. Since 2017, the online cash desk, who should switch to a new CCP, is primarily simplified, subjects on a general taxation regime. Other enterprises and individual entrepreneurs can also establish it on a voluntary basis.

The online cash desk is a control device containing a fiscal drive, as well as having access to the Internet. Each sale transaction recorded with the help of them is transmitted via communication means to a special server of the FD operator, which stores it and provides this data to the tax authorities.

The CCA must have a serial number on the case, it must have a device for printing a receipt and have a clock that reflects real time.

The main purpose of the introduction of online cash registers is an attempt tax authorities bring sales out of the shadow in order to account for them for tax purposes.

Before registering such a cash register, business entities must first draw up an agreement with the FD operating company. The online checkout must include a QR code. It must also include a number of mandatory details that are listed in the law. In addition, the use of an online cash register implies the possibility for the buyer to receive an electronic version of the check.

Attention! Previously operating KSA did not have such a function. Therefore, their registration has been completed since February 01, 2017, and from July 01 they will no longer be applied at all. It is allowed to re-equip previously existing cash desks by special means for communication, but it must be formalized.

Who should use online cash registers from 2017

Online cash desks since 2017 new law establishes a transitional period from February 01 to July 01, when they can act as new cash registers, as well as old ones. However, it is no longer possible to register, including changing the ECLZ since February.

The category of entities for which online cash desks will become mandatory, first of all, includes organizations and individual entrepreneurs that apply the general and simplified taxation regime. They are required to record their income for tax purposes.

The same group includes alcohol sellers, for whom the use of a cash register was mandatory before. Now, an online cash register for individual entrepreneurs selling beer and other types of alcohol is mandatory from March 31, 2017, and this requirement even applies to money changers and patents.

Online cash desks for individual entrepreneurs on UTII and firms on the same regime, as well as entities using PSN, will become necessary for use from July 01, 2018. Currently, they can still carry out their business activities without the use of CCA. This relief is given due to the fact that this category of income is taken into account not actual, but potential and imputed.

But in about a year, these companies and individual entrepreneurs will also have to work at online cash desks. Since the BSOs used by him will also need to be issued only through the online cashier.

Attention! The law on online cash registers provides for a list of persons who will be exempted from the use of such devices. This includes entities working in hard-to-reach places where there is no possibility to connect to the Internet. described in detail here.

In what case can you not use online cash registers?

The law establishes that at present, sellers in non-equipped markets that trade with Vehicle shoe repair shops, periodical literature kiosks, landlords who rent out their living quarters.

The use of online devices is necessary only for cash payments. If a company makes non-cash transfers through its bank account and does not conduct direct cash settlements, then it may not purchase an online cash desk.

Also exempt from the use of this equipment are credit institutions, firms participating in the securities market, companies engaged in catering in schools, kindergartens and other educational institutions.

Religious organizations, sellers of handicrafts, postage stamps, etc. may not use the online checkout.

Attention! Economic entities in places where there is no connection may also not use this equipment. But all these territories are defined at the legislative level and included in a single list.

Benefits when using new cash registers

There is a bill according to which, from 2018, an economic entity using UTII or PSN will be entitled to a deduction for the purchase of an online cash register in the amount of 18,000 rubles when determining the amount of the mandatory payment. The deduction will be given for each device.

They will be able to use it only in relation to cash registers registered since 2018.

This document assumes the possibility of transferring the deduction amounts to the following periods, if it is impossible to use it in this period. At the same time, this right will be given once, and the change of regime will not allow receiving such a deduction for both UTII and PSN.

Features of using online cash registers for online stores

One of the goals of introducing online cash desks was to control the work of online stores. Many entrepreneurs did not register such sites, which means that it was difficult to fully track all purchases, and, accordingly, income.

Amendments to the law on the use of cash registers oblige the use of a cash register for each sale of goods. This means that an online cash register for an online store should not only be used, but should issue a receipt to the buyer at each payment. Only one exception is allowed from this - when payment for the goods is received non-cash directly to the settlement bank account of the company or entrepreneur.

The obligation to use an online cash register and send a check to the buyer also applies to payments using bank cards, as well as electronic money Webmoney, Yandex-Money, etc.

Attention! The cash desk, which will work in conjunction with the online store, should not print paper receipts, but immediately, at the time of the payment transaction, send the buyer an electronic receipt. As of mid-April 2017, only one cash register of this kind, ATOL 42 FS, was included in the register of permitted cash registers.

Attention! In the case where the store has Express delivery, it is also necessary to have a portable cash register in order to knock out a check at the time of transfer of the goods to the buyer.

Features of the use of new cash registers in the sale of alcohol

The new law established a gradual transition to online cash registers. Thus, the start of the mass use of such devices was scheduled for July 1, 2017, and their use by “beneficiaries” was to begin on July 1, 2018.

However, for all entities that trade in alcoholic products (including low-alcohol products), it is necessary to use new devices from March 31, 2017. This is established by amendments to the law on the circulation of alcoholic products.

According to him, such goods include: vodka, cognac, wines and wine drinks, beer and low-alcohol drinks based on it.

In addition, all firms and entrepreneurs are required to use new cash desks for the sale of alcohol, regardless of how it is sold. At the same time, there is no mention of taxation systems in the law, which means that even entrepreneurs on UTII and a patent need to use an online cash register.

In this part, the law conflicts with the law on the use of cash registers. The latter, as you know, allows those who are on UTII and a patent not to use the cash desk until mid-2018. Experts believe that the "alcohol law", as a more special one, in this case prevails over the "cash law", more general. Official comments on this subject have not yet been published.

When choosing a cash register, it must be remembered that it must meet two criteria at once - be able to transfer checks to the Federal Tax Service, as well as transfer information about the circulation of alcohol to the EGAIS system.

Important! If earlier the EGAIS system had to be used only by distributors of strong drinks, now even beer sellers will be required to connect to it.

The cost of switching to new cash registers

The law provides for the need to transfer information about the purchase made via the Internet to the tax office. Old cash registers cannot carry out these actions, and therefore are no longer subject to use. However, many manufacturers of cash registers have released special upgrade kits.

The cost of such a set, depending on the cash desk model, ranges from 7 to 15 thousand rubles. After the modernization, the devices receive a fiscal drive instead of an ECLZ, as well as a device for transmitting information to the Internet. It must be understood that it makes sense to modernize the cash desk only in cases where the daily turnover is quite low, and the nomenclature does not contain many items (up to 5-8 pieces).

For full-fledged work, you still need to purchase a new, special cash register, here are some of them:

Checkout service procedure

The new law on online cash registers does not establish mandatory maintenance of devices in technical centers, as was observed when using old cash desks with ECLZ. However, on the other hand, manufacturers of new devices are obliged to provide repair and maintenance of their products throughout the country.

Therefore, the old central heating centers will most likely not be left without work. Some relief has also been introduced for them - to perform work with cash registers Now you do not need to register with the tax service.

This approach, over time, will a large number of specialists capable of repairing cash registers - both in the ranks of firms and alone.

Accordingly, each company has a choice:

• Conclude with technical center permanent service contract;
• Contact the center only if the cash register breaks down;
• Contact a private master to repair the device;
• To hire your own specialist (this step will be beneficial if the company has a large number of cash desks).