Electronic cash registers from the year. Key dates for the transition to the new procedure for using cash registers

In 2016, significant amendments to the federal legislation in the field of cash registers were adopted. They established that all enterprises and organizations that accept cash from customers for goods or work and services should apply to new devices. Online checkout from 2017 who should switch to new CCP these are, first of all, those who previously used cash desks and applied a simplified or general tax regime. But on a voluntary basis, anyone can use them.

Online cash registers are special devices that now have a special fiscal accumulator, and also have the ability to connect to the Internet and transfer information about the knocked out check to the tax office. Each entity that uses an online cash register must have an agreement with a special organization - a FD operator that stores information about stamped checks and transfers them to the tax office.

As before, new cash registers must have a serial number on the case, have a device for printing a receipt (with the exception of special cash desks for online stores), as well as a clock to reflect the correct time.

The main purpose of using online cash registers is complete control over all cash transactions from the side tax authority, which should ensure that all sales are accounted for and taxed.

The check of the online cash desk must necessarily have a number of details enshrined in the law. In particular, it must contain a list of goods or services with quantity, price and amount, as well as a QR code for checking the check on the tax website. Also, at the request of the buyer, the seller is obliged to send him a copy of the just punched check by e-mail.

Attention! All devices that were used earlier did not have such functions. Therefore, from February 1, their registration was stopped, and from July 1, they are generally prohibited from use. However, it is allowed to modify some of the previously used cash registers, then such changes must be recorded officially.

Who should use online cash registers from 2017

Online cash desks since 2017 new law determines that from February 1 to July 1, 2017 there is a transition period when the old cash desks can still be used, but it is no longer possible to register or change the ECLZ.

From July 1, it is mandatory to use online cash registers for entities using the general regime and the simplified system. They are required to fully record cash income for tax purposes.

They also include alcohol sellers. For them mandatory period The start of using the online cash register was moved to March 31, 2017. In addition, from this date, such a device will be required to be used by both those who used the cash register before, and subjects on the imputation and patent, which were exempted from the use of cash registers. An online checkout for individual entrepreneurs selling beer has also become mandatory, since beer and other cocktails have been equated with alcoholic beverages.

Attention! Online cash desks for individual entrepreneurs on and, as well as companies on UTII, will need to be applied from July 1, 2018. Therefore, while they can continue their activities as before without any apparatus. This relief was given to them because, when calculating taxes, not actually received income is used, but calculated on the basis of conditional indicators.

However, in a year they will also have to use online cash registers, since the BSOs they use will also need to be passed only through such a cash register.

The enacted law establishes a circle of persons who are exempted from using online cash registers. These, in particular, will include firms and entrepreneurs who operate in areas without access to the Internet.

Attention! The procedure for registering an online cash register with a fiscal data operator and with a tax office is described in this article. It is somewhat different from the registration of conventional cash registers.

In what case can you not use online cash registers?

Today, the law defines the following exemptions from the use of online cash desks:

• Trade in non-equipped markets;
• Trading from vehicles;
• Shoe repair;
• Kiosks selling newspapers and magazines;
• Landlords who rent out their own dwellings.

Attention! In addition, the use of cash desks is only necessary for cash payments. If a company or an entrepreneur accepts money only non-cash to his current account, and does not have an actual cash turnover, then he does not need to purchase an online cash desk.

Also given the right not to use new equipment to credit institutions, firms operating in the securities market, as well as companies organizing catering in kindergartens, schools and other educational institutions.

Religious organizations, sellers of goods recognized as handicrafts, sellers of postage stamps, etc. may also not buy the online cash register.

If there is no Internet connection in the place where the cash register is planned to be used, then instead of the new device, you can use the old one. However, this type of territory will be established by law and entered into a special register.

Benefits when using new cash registers

Currently, the government is actively discussing a bill according to which an entity using UTII or PSN, when purchasing an online cash register, will be entitled to a deduction in the amount of 18,000 rubles. This amount will be taken into account when calculating the amount of the mandatory payment. A deduction in this amount will be provided for each purchased cash register.

However, it will be possible to use the right to a benefit only in relation to those devices that were purchased starting from 2018.

The bill will involve the transfer of the unused amount of the deduction to subsequent tax periods. However, it will be issued only once for each device, which means that changing the regime from UTII to PSN or vice versa will not allow you to apply for the benefit again.

Features of using online cash registers for online stores

Another reason why it was decided to introduce online cash registers was full control over the activities of online stores. Currently, entrepreneurs often do not register such sites, and accept payments using electronic money, which makes it difficult to track incoming funds, and therefore income.

Amendments to the law now introduce the obligation to use a cash register every time a product is sold. At the same time, an online checkout for an online store should not be easy to use, and upon payment, it should be issued to the buyer electronic check.

AT this case there is one exception - the online cash desk can not be used if payment for the purchased goods is received directly to the bank account of the company or individual entrepreneur.

The tax authority also established in its letter that if, at the time of the introduction of online cash registers, the owner of an online store applied UTII or a patent, and had the right not to use a cash register, then this right will remain with him until July 1, 2018, when for these categories of payers online checkout will become mandatory.

The obligation to use an online cash register and send an electronic check to the buyer applies not only to cash, but also to payment by bank cards and electronic money Webmoney or Yandex-Money.

A feature of the cash register for an online store is that it should not print a paper receipt, but only send an electronic receipt to the buyer at the time of payment. As of April 2017, only one cash register, ATOL 42 FS, meets this kind of criteria.

The check that should be generated by the machine does not differ from a regular online cash register. It must contain all the details specified by law.

Attention! If the store provides a service courier delivery, then the employee must have a portable cash desk with him and, at the time of receiving money from the buyer, knock out a check for him.

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

Despite the fact that the new law provides for a gradual transition to online cash registers, for entities selling beer and alcoholic products, it is necessary to use such a device from March 31, 2017. This obligation is established by amendments to the law on alcoholic products.

New cash desks are required to be used by all firms and entrepreneurs, regardless of how the sale is carried out. This means that even remote points selling beer fall under its action.

Moreover, no benefits are determined depending on the taxation system, which means that if an entrepreneur on UTII or a patent sells beer or other alcohol, then he is obliged to use an online cash desk.

It should be noted that in this part the new law on alcohol is in conflict with the law on cash desks. The latter, as you know, allows on the imputation and patent to start using the online cash register from July 1, 2017.

However, experts believe that the law on alcohol, being more specialized, has more weight over the general law on cash desks. The official position of the tax and other authorities has not yet been published.

Important! When choosing a device, you need to remember that in addition to transferring checks to the tax office, the new cash desk should also be able to work with EGAIS. At the same time, not only implementers of strong alcoholic beverages but also beer vendors.

The cost of switching to new cash registers

The rule of law requires that all business entities have online cash desks over time. The use of old cash registers is not allowed. At the same time, companies and individual entrepreneurs are given the right to upgrade old devices or purchase new cash desks right away.

In the first case, many manufacturers of this equipment offer entire kits for upgrading cash desks. Cash costs for such kits can range from 7,000 to 15,000 rubles, depending on the brand of the cash register.

At the same time, the improvement involves replacing the ECLZ with a fiscal storage of information.

In addition, giving preference to the modernization of the cash register, the number of goods in the nomenclature and the volume of operations matter. With a significant amount of these indicators, it is more expedient to purchase a new online cash desk.

Checkout service procedure

The legislation does not require for new cash registers that have an online connection with the OFD, mandatory verification and maintenance in special centers. This rule applies only to old cars that still have ECLZ.

The economic entity, at its discretion, makes a decision on the inspection based on the expediency for the purpose of repair. Maintenance centers are expected to take on this responsibility.

Starting this year, the CTO does not need to register with the Federal Tax Service when operating and maintaining cash registers, which was mandatory in the past.

This innovation will attract many technical specialists and new firms to the industry.

Each owner of a new online cash register has the right to choose:

• Draw up a long-term service contract with the technical center.
• Involve CTO specialists only in the event of a breakdown and technical malfunction at the cash register.
• Invite repairmen who do not work in the central heating service, but have all the necessary knowledge.
• If the company has enough a large number of online checkout, it can include a technical specialist from this field in its staff.

Under the new 54-FZ "On the use of cash registers" almost all retail fell: in 2018 online cash registers put the majority of businessmen. And by July 1, 2019, all entrepreneurs should use cash register equipment - even on UTII and PSN without employees.

To meet the new requirements, it is not enough just to buy the right equipment. Now the receipts must indicate the names of the goods, which means that you need a cash register program that can do this. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

Online cash desks. Last news

• From January 1, 2019, new requirements for online cash registers are introduced. The format of fiscal data is changing: a new version FFD - 1.05. If the cash register was registered with FFD 1.0, it will have to be re-registered. The VAT rate will also be changed: from January 1, 2019 - 20%. Online cash registers will have to print checks indicating exactly this rate. Learn more about how to reconfigure the CCP >>
• The State Duma adopted amendments to 54-FZ. They say that after receiving an online payment, a check must be generated no later than the next business day.
• From July 1, 2019, it will be necessary to punch a check after payment by an individual through a bank.
• For non-cash payment, if the address Email or the buyer's phone number is unknown, you need to print the receipt and give it along with the goods.
• From July 1, 2019, it will be necessary to punch checks when offsetting an advance payment: it will take two cash document- upon receipt of advance payment and upon transfer of goods.
• If the entrepreneur ceases his activity and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is deregistered automatically.
• The concept of settlements has been expanded: now they include not only any movement of money in cash and by bank transfer, but also the offset of prepayment (for example, sales with gift cards).
• The procedure for actions in the event of a breakdown of the fiscal drive has been approved. Now we need to hand over the broken FN to the manufacturer for examination. If the breakdown occurred due to a manufacturing defect, it is made free of charge. Within five working days from the date of the breakdown, you must submit an application for registration (re-registration) of the cash register with a new drive or for deregistration. If data can be read from a broken FN, they must be transferred to the tax office within 60 days.
• For individual entrepreneurs on a patent and UTII payers, the introduction of online cash desks was postponed until July 1, 2019.
• Entrepreneurs who do not have employees and prisoners received a reprieve employment contracts. If the entrepreneur hires workers, he must register a new cash desk within 30 days.
• In 2018, the tax authorities can fine an entrepreneur up to 50% of the amount received during the period of trading without an online cash desk, but not less than 10,000 rubles. Companies face a fine of up to 100%, but not less than 30,000 rubles. From July 1, sanctions will also be introduced for the use of cash registers in fictitious settlements: organizations can be punished in the amount of up to 40,000 rubles, individual entrepreneurs - up to 10,000 rubles. There will also be fines for labeled goods incorrectly indicated on the receipt: up to 100,000 rubles can be recovered from companies, and up to 50,000 rubles from an entrepreneur. The same amounts will be fined if fiscal data is not submitted to the tax office on time.

Online cash desks began to be phased in in 2016, but since then the situation has changed more than once. Below are the answers to the main questions about the application of new CCPs in 2018-2019.

Watch the recording of our seminar, where Ivan Kirillin, head of the sales department of My Warehouse, spoke about recent changes in 54-FZ: how to choose a cash register taking into account the new requirements, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.

Who is affected by the new edition of 54-FZ

Who is required to use online cash registers in 2018-2019?

Do you need online cash desks for UTII and a patent in 2019?

Online cash desks for UTII and a patent are needed from July 1, 2019. But, if you work in catering or retail and have hired employees, you had to switch before July 1, 2018.

Are online cash desks used under the simplified tax system in 2019?

Yes. Those who trade in excisable goods in 2018 should have already used online cash desks. If you are not already doing so - Those who are employed in the catering industry and have hired employees should have registered a CCP before July 1, 2018. And those who do not have workers received

Law on online cash registers: how to apply BSO (strict reporting forms)?

Until July 1, 2019, organizations and individual entrepreneurs providing services to the public can issue BSOs in paper form. An exception is made only for public catering. After this date, you need to switch to an electronic format. BSOs are printed on a special CCP - an automated system for strict reporting forms. The requirements for checks and forms have changed - new details have been added, for example, it is necessary to indicate the serial number of the fiscal drive and the name of the OFD. All

Is it necessary to install cash registers in vending machines?

From July 1, 2018 vending machines should be equipped with CCP. You can use one checkout for all devices. If you are an individual entrepreneur without employees and trade using automatic machines, you can not use KKM until July 1, 2019.

Was it necessary to use online cash registers in catering in 2018?

About the new cash register equipment

How much will the online checkout cost?

The cost of a new CCP is, according to the Ministry of Finance, about 25,000 rubles. You can buy cheaper from us: for example, the "Economy" kit. It includes an online cash desk, a one-year contract with OFD and cash program. All prices -

Will those who purchase a new CCP receive a tax deduction?

Do I need to contact the technical service center (TSC) to register a new type of cash register? Who maintains online checkouts?

How to set up MySklad to work with a new cash register?

We provide for setting up the work of My Warehouse with a new cash register. If you still have questions, our technical support is available around the clock and will help you figure it out.

Does the point of sale in MySklad work when the Internet is disconnected?

Yes. You will be able to punch checks, all completed sales are recorded in the system and the fiscal drive. After the connection is restored, the data will automatically be sent to the OFD.

Can I send a check to the buyer directly from My Warehouse? Including SMS?

Yes. To do this, the seller's interface in MySklad has fields for entering the buyer's contact information.

What to do with the return of goods in MyWarehouse under the new scheme?

MySklad transfers the returns to the fiscal registrar. The FR automatically sends this data to the OFD, and from there they go to the tax office.

How to work with goods without a barcode in MyWarehouse, for example, with bulk goods?

Barcodes are in no way related to the requirements of the 54-FZ law, they are used for convenient work with goods. MySklad supports search by name and work with weight goods.

The government has been gradually introducing online cash registers since 2017. The new law has been passed and now entrepreneurs send copies of checks to the Federal Tax Service. Tax in real time sees the revenue of the business.

Online cash registers since 2017: new law (video)

What is an online checkout

This is a cash register that is connected to the Internet. Outwardly, it is identical to the equipment of the old model. Only changed internal organization. From the old CCP, the new one differs in several functions.

• Prints a 2D QR code on the receipt. According to it, the buyer can check whether the seller has reported to the tax office.
• Sends checks to the fiscal data operator via the Internet.
• Sends checks to customers via SMS or e-mail. After the new law 54-FZ was adopted, electronic checks are equated to paper ones.
• Contains (FN), which encrypts and signs checks. This is an analogue of ECLZ.

Now the tax office knows about each piece of equipment produced. Using the serial number, you can check whether the device is in the registry and whether it can be used. This is done on the tax website.

We select and set up an online cash register
under 54FZ on the day of treatment!

Leave a request and get a consultation
within 5 minutes.

How to modify the old KKM?

If the device is not very outdated, . The revision kit includes a network module, nameplates (stickers) and new documents. Upgrading CCP is cheaper than buying. POS-terminals and Viki fiscal registrars should be completed 7 thousand rubles. Atol's equipment, released since October 2016, can be modified for free - just update the firmware.

How much does an online checkout cost

The tax office said that small businesses would need 25,000 rubles. This includes - the price of the online cash register, FN, operator and the Internet. The cost of the cash register can be taken into account in tax return. Special modes - 18,000 rubles per cash register.

Cash register Mercury 115F - 9.900 rubles. excluding fiscal storage

How to choose an online checkout

Which fiscal registrar to choose in 2018

How the online checkout works

When a customer pays for a purchase in a store, the cash register punches the receipt. The accumulator signs and encrypts the check, and then the CCP transfers it to the operator.

Check and BSO requirements

According to the new law on online cash registers, since 2017. It has become 17 mandatory positions more.

What does the new check look like?

You can download a comparison of the details of the old and new checks.

Now BSO is the same as a check. They have the same props and the same look. AT adopted law about online cash registers, it is indicated that strict reporting forms require a special device, but they can also be printed on a regular online cash register.

Individual entrepreneurs who use a patent or write the name of the product on checks from 2021.

Popular questions and clarifications about the use of online cash registers

What are the penalties for not using online CCP?

Fines for online cash registers have increased since 2017.

Penalties for the absence of a cash register or its incorrect use

Do I need to sign an agreement with the CTO?

It is optional under the new law. But equipment manufacturers do not give a guarantee if you do not have an agreement with the TsTO. In addition, the maintenance of cash registers has become more difficult, because the equipment is connected to the Internet. Therefore, we advise you to sign an agreement with the technical center.

What should I do if I have problems with the Internet in my city?

If the government has included your locality in the list of areas where there is no connection - use the CCP offline. You must, but do not connect it to the Internet and do not send checks to the operator. All data will be written to the drive.

Short-term Internet outages are not terrible. Checks are stored in the FN and will be sent when the connection is restored. Without the Internet, the equipment works for another 30 days.

How often to buy a fiscal drive?

OSN - every 13 months. Entrepreneurs on the simplified tax system, UTII and patent - once every 36 months.

How do online stores issue receipts?

After amendments were made to the law 54-FZ, electronic checks replace paper ones. For trading on the Internet, there are special automated cash desks that send checks to customers at the time of payment. Example - . More information in .

Amendments to Law 54-FZ “On the Application of cash register equipment»: 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. 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 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 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 a purchase or setting new cash desk.
• 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, this year they switched to new order about 1 million businessmen. 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 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.

KKM ( cash register, cash register or just a cash register) is a device that records the fact of the purchase of goods and registers this fact with a seal cash receipt. New the federal law on the CCM, which comes into force in 2017, was adopted in the third reading and signed by the President of the Russian Federation.

To understand what changes in cash registers can be called significant, let's analyze the latest news on this topic.

CHRONOLOGY OF TRANSITION TO CCP 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 real-time purchase data via the Internet in tax office. New generation cash registers connected to the Internet were the first to be tested by retailers in Moscow and the region, Tatarstan and Kaluga region, in total, about 3 thousand units of cash registers were involved.

The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on the assessment of its regulatory impact. Business was also against it, as news feeds wrote more than once. At one of the meetings with the heads of business associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed, as a temporary concession, to postpone the introduction of new cash registers from 2016 to 2017.

As advantages of cash desks of a new model, tax officials call:

• registration of CCP in in electronic format;
• objective accounting of income of sellers;
• reducing the number of tax audits;
• providing consumers great opportunities to protect your rights.

In addition, on behalf of the President, a special tax deduction will be provided to cover the costs of acquiring new cash desks.

As a result, the new law on cash registers (or online cash registers) was “pushed through”, so innovative cash registers have been introduced everywhere since 2017. The transition to online cash registers from 2017 was finally approved by law No. 290-FZ (the law was adopted in the third reading on June 14, 2016).

WHAT SHOULD ONLINE CASH OFFICES BE

Law No. 290-FZ approved new requirements for technical specifications KKM in 2017 and subsequent years. The most important thing is that now it will not be ECLZ (electronic secure control tape) that will record sales information, but a 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 desks transmitting real-time sales data are set in a new edition

• the presence of a device for printing fiscal documents with a 2D barcode at least 20 x 20 mm in size);
• data transfer to the fiscal drive inside the case;
• formation of fiscal documents in electronic form and their transfer to the operator immediately after the receipt of data in the fiscal drive;
• acceptance from the operator of fiscal data confirmation of receipt of information;
• ensuring information security of fiscal data and their encryption;
• formation of a fiscal attribute up to 10 digits long for each document;
• providing the ability to record fiscal data and store them in the memory of the memory device for at least five years from the date of end of operation.

What KKM can be used in 2017 dictates published on the website of the tax service and constantly updated register of KKM models with online data transfer, which entrepreneurs will have to buy, because only these models comply with the requirements of the law and are allowed for use. Purchase equipment only from this list!

COSTS FOR TRANSITION TO ONLINE POS

If you are already working with a cash register, then it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, and not purchase new equipment.

Here are some of the costs that entrepreneurs will have to bear:

• modernization of the old apparatus - from 5 to 10 thousand rubles;
• purchase of a new device - from 25 to 40 thousand rubles;
• cash software - from 7 thousand rubles;
• operator services (OFD) - from 3 thousand rubles for the first year of operation, in subsequent years - up to 12 thousand;
• Internet connection - from 5 thousand rubles a year.

In total, at least 20 thousand rubles if your equipment can be upgraded, or 40 thousand rubles if this is not possible.
By order of the Ministry of Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

WHEN APPLICATION OF THE NEW CCP BEGINS

Since 2017, new cash registers have been introduced gradually to different categories taxpayers last news transition times are as follows:

• from February 1, 2017, the registration of devices of the previous type is terminated;
• before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
• from July 1, 2017, retailers, except for UTII and PSN payers, are required to work only at online cash desks;
• From July 1, 2018, UTII and PSN payers must use CRE on an equal basis with other sellers, i.e. they lose their special benefit;
• from July 1, 2018, those who provide services to the population under any taxation regime, instead of printed BSO, must issue a form printed by an automated device (similar to a cash register).

Thus, if the law on online cash registers is no longer changed, from the summer of 2018 the Federal Tax Service will begin to accept information about most retail purchases and services to the population if they are paid in cash or by card. 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.
Please note: from March 31, 2017, sellers BEER and another ALCOHOL are obliged to use cash registers on a common basis, including in public catering.

The list of sellers who, even after the adoption of the new law, are entitled to receive cash payment without issuing a cash receipt, is established in Clause 5 of Article 2 of the bill of amendments to 54-FZ dated 22.05.03. In addition to the already well-known categories of sellers (printed products, tickets, seasonal fruits and vegetables, peddling, etc.), the list has been replenished with those who are located in hard-to-reach or remote areas.

Specific settlements, where KKM is not mandatory due to problems with the Internet, are approved by regional authorities, and cities, regional centers, urban-type settlements cannot be included in it.

An important innovation for online stores is that from July 1, 2018, cash registers will also have to be used in cases of online payment by card or through services such as Yandex Checkout. In this case, the buyer receives only an electronic receipt. Previously, there was no such requirement.

HOW ONLINE CASH OFFICES WORK

A CCP with a real-time data transmission function works according to a different principle than previous ECLZ devices. First, information about the sale is sent to the intermediary - the operator of fiscal data. After the operator receives the sales data from the cashier via the Internet, he sends a confirmation that the data has been accepted.

A cash receipt is assigned a fiscal attribute, without which the receipt will not be generated. It is assumed that the acceptance of data and the assignment of a fiscal attribute will take place in just 1.5 - 2 seconds, so the payment process for the buyer will not be delayed. Then the operator sends the summary information about payments to the tax office, which systematizes it and accumulates it in the data warehouse.

All data transferred to the INFS by fiscal data operators will be taken into account in the calculation of the tax base. For violation of the completeness of the collection of information, 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 skilled workers. It is also necessary to choose an operator, following the recommendations of the Federal Tax Service, - from official list .

The buyer receives a paper check, which indicates the website of the data operator and the fiscal sign of the check. If desired, the buyer can request the seller to send a check in electronic form. 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 VIOLATION OF THE LAW ON CASH REGISTERS HAVE GROWEN

We talked about how online cash registers work, but that's not all the latest news. Amendments to the new law on cash registers have tightened administrative sanctions for violating the procedure for applying cash desks. In the new edition of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the amounts of fines are as follows:

Non-use of 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 the old cash register or violation of the procedure for their registration/re-registration:

• a warning or a fine from 1,500 to 3,000 rubles for individual entrepreneurs and heads of organizations;
• a warning or a fine from 5,000 to 10,000 rubles for legal entities.

Refusal to issue a paper or electronic check to the buyer:

• a warning or a fine of 2,000 rubles for individual entrepreneurs and heads of organizations;
• a warning or a fine of 10,000 rubles for legal entities.

Of course, given the novelty of this procedure for processing cash settlements and the number of new participants, there is a high probability of failures in the system. At least in the 2014 experiment, they happened. But so far, no alternatives to KKT-online and any indulgences are expected.