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New cash registers from last year. How to switch to an online checkout. Who should switch to online cash registers

21.09.2019

Chronology of the transition to cash register online

Go to cash registers The new model began as an experiment of the Ministry of Finance and the Federal Tax Service back in August 2014. For six months, the viability of the idea of transmitting purchase data via the Internet in real time was tested. tax office. New generation cash registers connected to the Internet were the first to be tested retailers in Moscow and the region, Tatarstan and Kaluga region, in total about 3 thousand units were involved cash register equipment.

The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on assessing its regulatory impact. Business was also against it, as has been written about more than once. news feeds. At one of the meetings with the leaders of entrepreneurs’ associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed, as a concession, to make the process of transition to new CCPs step-by-step.

Tax officials cite the following advantages of the new model cash registers:

registration of cash registers in electronic form;
objective accounting of sellers’ income;
reducing the number of tax audits;
providing consumers with greater opportunities to protect their rights.

In addition, on behalf of the President, businessmen were promised a special tax deduction to cover the costs of purchasing new cash registers. However, only individual entrepreneurs on and received this benefit, and only in the amount of no more than 18 thousand rubles per unit of cash register.

What should online cash registers look like?

Law No. 290-FZ approved the requirements for the technical characteristics of cash register machines. The most important thing is that sales information will now be recorded not by the EKLZ (electronic control tape), but by the fiscal drive. The device will transmit information about sales online, first to a special intermediary (fiscal data operator), and then to the Federal Tax Service.

Requirements for cash registers transmitting sales data in real time are established in the new version of Article 4 of Law No. 54-FZ:

availability of a device for printing fiscal documents with a two-dimensional barcode QR code measuring at least 20 x 20 mm;
data transfer to the fiscal drive inside the case;
generation of fiscal documents in electronic form and transferring them to the operator immediately after the data is received in the fiscal storage device;
acceptance from the fiscal data operator of confirmation of receipt of information;
ensuring information security of fiscal data and their encryption;
generation of a fiscal indicator up to 10 digits long for each document;
ensuring the ability to record fiscal data and store them in the memory of the memory device for at least five years from the end of operation.

Which cash registers can be used in 2018 are indicated in the published on the tax service website and a constantly updated register of cash register models with online data transfer. Purchase equipment only from this list!

Costs of switching to online cash registers

If you already use a cash register, it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, rather than purchasing new equipment.

These are the approximate expenses that entrepreneurs will have to bear:

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

Total, at least 20 thousand rubles if your equipment can be modernized, or 40 thousand rubles if this is not possible.

Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.

When does the use of a new CCP begin?

New cash registers have been gradually introduced since 2017 for different categories of taxpayers, and latest news The transition dates are as follows:

from February 1, 2017, registration of devices of the previous model was stopped;
before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
from July 1, 2017, retailers, except payers and PSN, are required to work only at online cash registers;
from July 1, 2018, sellers and catering outlets on UTII and PSN that have employees must use cash registers on an equal basis with others, i.e. they are deprived of their special benefits. If there are no employees in these areas, then the transition period is extended until July 1, 2019;
from July 1, 2019, those who provide services to the population under any tax regime, instead of printed BSO, must issue a form printed by an automated device (analogous to a cash register).

Thus, if the law on online cash registers is no longer changed, from July 2019 the Federal Tax Service will begin to accept information about most retail purchases and services to the public. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, fiscal data operators and the tax authorities themselves.

The list of sellers who, even after the adoption of the new law, have the right to receive cash payment without issuing a cash receipt, is established in Article 2 of Law No. 54-FZ.

How do online cash registers work?

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

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

All data transmitted to the INFS by fiscal data operators will be taken into account in calculating the tax base. For violation of the completeness of information collection, the operators themselves are punished with serious fines (from 500 thousand to a million rubles).

Please note: OFD is a commercial specialized organization, having the necessary technical resources and qualified workers. You must also choose an operator, following the recommendations of the Federal Tax Service, from the official list.

The buyer receives a paper check, which indicates the data operator’s website and the fiscal sign of the check. If desired, the buyer can request the seller to send the check electronically. If it turns out that the details of the paper check and the electronic one do not match, the buyer has the right to report this to the Federal Tax Service, which will check this fact.

Fines for violating the law on cash registers have increased

We talked about how online cash register systems work, but that’s not all the latest news. Amendments to new law about cash registers, administrative sanctions for violation of the procedure for using cash registers have been tightened. In the new version of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the fines are as follows:

Failure to use a cash register if it should be used:

from ¼ to ½ of the purchase amount, but not less than 10,000 rubles for individual entrepreneurs and heads of organizations;
from ¾ to the full purchase amount, but not less than 30,000 rubles for legal entities;

Use of old cash registers or violation of the procedure for their registration/re-registration:

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

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

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

A cash register (cash register, cash register or simply cash register) is a device that records the fact of purchasing a product and registers this fact by printing a cash receipt. The new federal law on cash registers, 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 considered significant, let’s analyze the latest news on this topic.

CHRONOLOGY OF TRANSITION TO ONLINE KKT

The transition to a new type of cash registers began as an experiment by the Ministry of Finance and the Federal Tax Service back in August 2014. For six months, the viability of the idea of transmitting data on a purchase made in real time to the tax office via the Internet was tested. New generation cash registers connected to the Internet were the first to be tested by retailers in Moscow and the region, Tatarstan and Kaluga region; in total, about 3 thousand units of cash register equipment were used.

The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on assessing its regulatory impact. Business was also against it, as news feeds wrote about more than once. At one of the meetings with the leaders of entrepreneurs’ associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed postponing the implementation of new cash register systems from 2016 to 2017 as a temporary concession.

Tax officials cite the following advantages of the new model cash registers:

registration of cash registers in electronic form;
objective accounting of sellers’ income;
reducing the number of tax audits;
providing consumers with greater opportunities to protect their rights.

In addition, by order of the President, a special tax deduction will be provided to cover the costs of purchasing new cash registers.

As a result, the new law on cash registers (or cash registers operating online) 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 ONLINE CASH SHOULD BE

Law No. 290-FZ approved new requirements for the technical characteristics of cash registers in 2017 and subsequent years. The most important thing is that sales information will now be recorded not by the EKLZ (electronic control tape), but by the fiscal drive. The device will transmit information about sales online, first to a special intermediary (fiscal data operator), and then to the Federal Tax Service.

Requirements for cash registers transmitting sales data in real time are established in the new edition

availability of a device for printing fiscal documents with a two-dimensional bar QR code measuring at least 20 x 20 mm);
data transfer to the fiscal drive inside the case;
generation of fiscal documents in electronic form and transferring them to the operator immediately after the data is received in the fiscal storage device;
acceptance from the fiscal data operator of confirmation of receipt of information;
ensuring information security of fiscal data and their encryption;
generation of a fiscal indicator up to 10 digits long for each document;
ensuring the ability to record fiscal data and store them in the memory of the memory device for at least five years from the end of operation.

Which cash registers can be used in 2017 are dictated by those published on the tax service website and constantly updated register of cash register models with online data transfer, which entrepreneurs will have to buy, because only these models comply with legal requirements and are approved for use. Purchase equipment only from this list!

COSTS OF TRANSITION TO ONLINE CASHES

If you already use a cash register, it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, rather than purchasing new equipment.

These are the approximate expenses that entrepreneurs will have to bear:

modernization of an old device - from 5 to 10 thousand rubles;
purchasing a new device – from 25 to 40 thousand rubles;
cash register software – from 7 thousand rubles;
operator services (OFD) - from 3 thousand rubles for the first year of work, in subsequent years - up to 12 thousand;
Internet connection – from 5 thousand rubles per year.

Total, at least 20 thousand rubles if your equipment can be modernized, or 40 thousand rubles if this is not possible.
Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.

WHEN DOES A NEW CCP BEGINNED?

New cash registers have been gradually introduced since 2017 for different categories of taxpayers; the latest news about the transition dates is as follows:

from February 1, 2017, registration of devices of the previous model will cease;
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 registers;
from July 1, 2018 UTII payers and PSN must use cash registers on an equal basis with other sellers, i.e. they are deprived of their special benefits;
from July 1, 2018, those who provide services to the population under any tax regime, instead of printed BSO, must issue a form printed by an automated device (analogous to a cash register).

Thus, if the law 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 other ALCOHOL are required to use cash registers on a general basis, including in public catering.

The list of sellers who, even after the adoption of the new law, have the right to receive cash payment without issuing a cash receipt, is established in Clause 5 of Article 2 of the bill of amendments to 54-FZ dated May 22, 2003. In addition to the already well-known categories of sellers (printed materials, tickets, seasonal vegetables and fruits, hawker trade, etc.), the list has been supplemented by 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, and urban-type settlements cannot be included in it.

HOW DO ONLINE CASHES WORK

Please note: OFD is a commercial specialized organization that has the necessary technical resources and qualified workers. You must also choose an operator, following the recommendations of the Federal Tax Service, from official list .

FINES FOR VIOLATION OF THE LAW ON CASH REGISTERS HAVE INCREASED

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

Failure to use a cash register if it should be used:

from ¼ to ½ of the purchase amount, but not less than 10,000 rubles for individual entrepreneurs and heads of organizations;
from ¾ to the full purchase amount, but not less than 30,000 rubles for legal entities;

Use of old cash registers or violation of the procedure for their registration/re-registration:

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

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

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

Of course, given the novelty of this procedure for processing cash payments 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 for now, an alternative to online cash register transactions and no relaxations are expected.

An online cash register is a device that issues cash receipt and transmitting information about the sale to the tax office via the Internet. Since the middle of last year, most retailers have switched to such equipment. In 2018, further changes were made to the law on the use of cash register systems.

Cash register and tax regimes

The new procedure for using online cash register systems in 2018 for different categories of taxpayers accepting payment in cash and by card depends on tax regime seller.

Until 2017, many entrepreneurs and organizations could operate without cash registers. When paying for services to the population, instead of a check, they issued (a strict reporting form). In addition, all traders on and PSN had the right to accept payment for goods without any documents. Only if the buyer requested a sales receipt was issued to him.

The reason for such relaxations is that PSN and UTII for tax purposes take into account:

potential annual income for PSN;
income that is imputed (i.e. assumed) for payers of the single tax on imputed income (UTII).

But on simplified system taxation, as well as on OSNO and Unified Agricultural Tax, indicators of actually received income are used to calculate the tax base. No more was required from old-style cash registers; information on sales volumes was recorded in the EKLZ (electronic control tape).

The use of cash register systems for processing cash payments for UTII in 2018, as well as for individual entrepreneurs with a patent, depends on whether they have employees. If there are workers in the trade or catering industry, then new cash desks for these modes are needed from July 1, 2018. Moreover, real income on UTII and PSN will still not be taken into account when calculating taxes. New cash registers for these special regimes are being introduced in order to ensure consumer rights.

Although more businessmen are now using new cash registers, there are still situations when cash registers do not need to be used for cash payments. This limited list is given in Article 2 of the Law of May 22, 2003 No. 54-FZ on the use of cash register equipment. Among them:

sale of newspapers, magazines and related products in specialized kiosks;
sale of tickets in the salon public transport;
trade from tanks with kvass, milk, vegetable oil, live fish, kerosene;
sale of seasonal vegetables, fruits, melons;
peddling trade of certain goods;
sale of medicines in rural pharmacies, etc.

With regard to trading in markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed non-food products that cannot be sold in markets without cash registers. Regardless of the type of retail outlet, you will have to use CCP when trading clothing, leather goods, furniture, wooden products, carpets, rubber and plastic products and other things (17 product groups in total).

An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do so right now. Today, this is the payment service most adapted to the new law. By submitting a request using the button below, you will receive 3 months of service on a premium tariff with a minimum percentage (the connection itself is free):

When to switch to a new cash register

The timing of the transition to online cash registers depends on the taxation regime and the type of activity. Let us remind you that those who trade on the simplified tax system, OSNO and unified agricultural tax have been using online cash registers since mid-2017. If you are engaged in trade or catering on UTII and PSN and at the same time have employees, you need a cash register from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services yourself, then the deadline for switching to cash registers is July 1, 2019.

During the same period - from July 1, 2019 - everyone who provides services to the public under any taxation regime must switch to online cash registers with the issuance of a printed strict reporting form. For clarity, we present the features of using CCP in the table.

Requirements for the online cash register

What is an online cash register? The simplest explanation is a cash register that operates online, i.e. connected to the Internet. Information about the purchase is transmitted to the fiscal data operator, who sends confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.

New cash registers must meet the requirements given in Article 4 of Law No. 54-FZ.

have a case with a serial number;
there must be a real time clock inside the case;
have a device for printing fiscal documents (internal or external);
provide the ability to install a fiscal drive inside the case;
transfer data to a fiscal drive installed inside the case;
ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal drive;
ensure printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
receive confirmation from the operator of receipt of data or information about the absence of such confirmation.

In addition, separate requirements are established for the fiscal drive itself (Article 4.1 of Law No. 54-FZ), which must:

have a case with a serial number and manufacturer's seal and a non-volatile timer;
ensure information security of fiscal data and their encryption;
generate a fiscal attribute of no more than 10 digits in length for each fiscal document;
ensure authentication of the fiscal data operator and verification of the reliability of his confirmations;
create records in the memory of cash register equipment;
comply with the information exchange protocols established by Article 4.3 of Law No. 54;
have a document key and a message key of at least 256 bits in length;
provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

The register of cash registers that meet the requirements of online cash registers and are allowed for use is published on the official website of the Federal Tax Service. Before you decide on your own which cash register (cash register) you can use, be sure to make sure that the selected model is in this registry.

Costs for online cash registers

The new cash register, as well as the implementation of changes adopted by the law on cash registers, will require certain expenses from sellers. Moreover, here it is necessary to take into account not only how much the online cash register costs, but also the costs of the services of the fiscal data operator (FDO).

OFD is an intermediary that receives data from an online cash register via the Internet and then transmits it to the tax office. The operator can only be a specialized commercial organization, fulfilling the technical and information requirements of the Federal Tax Service. For violation of the procedure for data transfer, their safety and security, the OFD may be fined for a large sum(from 500 thousand to 1 million rubles).

Naturally, operator services will cost money. To attract customers, most operators offer low tariffs for the first year of service - from 3,000 rubles for one device, i.e. The cost of services depends on the number of cash desks. In the future, it is expected that the service will increase to 12,000 rubles per month.

Please note: the fiscal data operator must be selected only from the official list posted on the Federal Tax Service website and having permission for such activities.

As for the costs of the device itself, if you already have one, it is possible that you can upgrade it rather than buy a new one. Find out how your cash register equipment matches mandatory requirements and the possibility of installing a fiscal drive instead of the ECLZ is available from the manufacturer or operator.

In the table we have given the approximate cost of the online cash register and the first year of their operation.

Thus, the replacement of cash registers occurs gradually. The final transition to online cash registers is expected to be completed in mid-2019.

To pay insurance premiums, taxes and non-cash payments, we recommend opening a current account. In addition, many banks provide preferential terms of service. Thus, for users of our website, Alfa-Bank provides 3 months of completely free service and free connection to online banking.

The Russian government has put forward an initiative to amend the law, in force since February 2016, on the use of cash register systems in order to reduce the number of transactions in payments for services and goods that can be hidden from regulatory authorities. The proposal was considered. The new law provides for how technological changes in cash register equipment, and the formation of a different accounting system. The main point is the transmission in real time of information about all operations. New cash registers from 2017 will operate according to newly established standards and rules.

What types of activities will not be affected by the law?

The replacement of cash registers in 2017 will not affect all entrepreneurs; some types of activities are exempt from the procedure:

sale of printed and related products in kiosks;
implementation lottery tickets and securities;
sale of travel documents in public transport salons by drivers and controllers;
food supply in educational institutions for schoolchildren and staff;
settlements when trading at exhibitions and fairs;
payments for mobile trading from bicycles, trays and hand carts;
calculations when selling soft drinks and ice cream at kiosks;
retail trade from tanks in fish, kerosene and liquid food products: kvass, vegetable oil and milk;
trade in seasonal vegetables and fruits, including melons;
settlements with the population for the acceptance of recycled materials, with the exception of precious metals and stones, as well as scrap metal;
production and repair of keys, metal goods, shoes;
caring for children, sick and elderly people;
gardening and wood cutting services;
trade in handicrafts;
provision of services for carrying cargo at station nodes of various transport;
rental of residential premises owned by individual entrepreneurs.

For other entrepreneurs, replacing cash registers is mandatory. In case of one-time failure to use the equipment, officials face a fine in the amount of 25 to 50% of the concealed amount, but not less than 10 thousand rubles. For legal entities, a more severe penalty is provided - from 75 to 100% of the fine of the concealed amount, but not less than 30 thousand rubles. In case of repeated violation of the established rules, legal entities and individual entrepreneurs may be suspended from work for a period of up to 99 days. Officials will be disqualified for a period of up to 2 years.

How new cash registers will be installed from 2017 for LLCs and individual entrepreneurs

If an entrepreneur registers a cash register for the first time, then data from it should begin to flow from February 1, 2017. All others are required to join this standard from July 1 of the same year. To work in personal account you need to purchase a special digital signature from a certification center, its partner or a specialized store.

How will the procedure be carried out?

At the time of receipt cash From the client for a product or service, the cashier punches a sales receipt, and information is immediately generated in the fiscal drive through electronic communication channels. The data operator sends confirmation of receipt of information, so the operation is considered accounted for. From the OFD, the data is sent to the Federal Tax Service. Under any taxation system for the sale of excisable goods, the fiscal accumulator will change once every 13 months. For a patent, simplified tax system and unified income tax – once every 3 years.

The equipment must be connected to a computer, which requires replacement software devices. In addition, the new law involves changing the information in sales receipt. Thus, the cash register software must be able to enter the necessary information on paper and send it via electronic channels.

Good afternoon, dear readers! Today we are talking about the most serious change, which has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full effect, and the questions are becoming more and more!

In short: The Law on CCP No. 54-FZ of May 22, 2003 has changed very much (changes were made by Law No. 290-FZ of July 3, 2016):

Regular cash registers should be replaced by online cash registers;
Data on all punched checks will be transmitted to the Federal Tax Service;
Individual entrepreneurs on UTII and a patent will lose the right to work without a cash register;
The old fines were changed and new ones were added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who previously could work without a cash register is sharply shrinking. The following will lose the right to exemption from cash registers:

UTII payers are individual entrepreneurs and LLCs, if they provide services catering, are engaged retail trade and have employees;
Individual entrepreneurs who have retail trade and provide catering services. The individual entrepreneur's staff includes employees;

These two groups could not put up a cash register, but issue the buyer (upon request) a document confirming payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

Those who sell lottery tickets postage stamps etc.;
Those who trade using vending machines (vending machines) and have employees;

These two groups are also moving to general rules application of cash register systems from July 1, 2018: the former will have to install cash registers at the point of sale, the latter will have to equip cash registers with cash registers.

And also everyone who currently uses old-style cash registers (on and ) will have to switch to online cash registers.

Transition to Online cash registers from July 1, 2019

The next stage of the transition to online cash registers is July 1, 2019. From this date the following will be required to work according to the new rules:

Individual entrepreneur on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
Individual entrepreneurs on UTII, working in the field of trade and catering, without employees.
Individual entrepreneurs on PSN, operating in trade and catering, without hiring employees.
Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash registers will need to be used from 07/01/2018.
LLCs and individual entrepreneurs located on the OSNO or the simplified tax system, subject to the provision of services to the population and the issuance of BSO of the established form. The exception is the sphere of trade and catering.
Individual entrepreneurs using vending machines for sales. There are no employees on staff.

Who can work without online cash registers?

Organizations and individual entrepreneurs engaged in certain types activities (for example, shoe repair, key making, etc.);
Organizations and individual entrepreneurs engaged in the sale of magazines/newspapers in kiosks, ice cream, bottled drinks, trade at fairs or retail markets, sale of milk and kvass from tankers, sale of seasonal vegetables/fruits (including melons);
Organizations and individual entrepreneurs located in hard to reach areas(the locality must be included in the list approved by the regional authorities) - but for these persons there is an amendment: they may not install a cash register, but must issue a payment document to the client;
Pharmacy organizations in paramedic stations in rural areas*
Entrepreneurs providing porterage services.
Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and disabled.
Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash registers for those who provide services to the public

On at the moment companies and individual entrepreneurs providing services to the public have the right to do without CCP, but they must then issue BSO. From July 1, 2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO generated on a special device - “ automated system for BSO." In theory, this system will become a type of cash register, respectively, BSO will become a type of cash register receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSO both when providing services and when performing work in relation to the population.

Important! Exemption from the use of CCT for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations at paramedic stations in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are located in an area remote from communication networks (this must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but in offline mode. That is, the cash register must be installed and used, but there is no need to transmit data electronically.

Important! Please note the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On Regulation of Alcoholic Products” was amended by Law No. 261-FZ; the changes came into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services are carried out using cash register equipment.

This means that everyone (both individual entrepreneurs and LLCs) who sell alcoholic products (including beer), regardless of the tax regime applied, must carry out trade using a cash register from 03/31/2017 - from the date of entry into force of these changes . This norm is special, therefore it has priority over the norm of the law “On the use of cash register systems”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and patent, carrying out retail sales alcoholic beverages will not receive a deferment until 07/01/2018, but must switch to new cash desks earlier - from 03/31/2017.

Online cash registers for online stores and e-commerce

Previously, there was no clear answer to the question of whether an online store needs a cash register system. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

Cash register systems for online trading are needed both for cash payments and for payments through electronic means of payment. Payments using electronic means of payment are a new concept that appeared in the law after amendments were made. These settlements refer to settlements that exclude personal interaction between the two parties to the purchasing process.

If you accept payments only through electronic means of payment in your online store, then you can buy not an online cash register, but a special cash register without a printer for printing receipts.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, there is no need to use cash register systems - such situations are exceptions.

Important! Some details:

If you have an agreement to accept payment from a client’s card directly with the bank, you must punch / generate a check;

If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate) - you must punch / generate a check;

If you have an agreement to accept payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and must issue the check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, since you still need to look at each agreement! You should first determine whether the aggregator with whom you want to enter into an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a payment agent, then he must issue the check; if not, then you are required to issue/generate the check!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, when making an agreement with the bank, you knock out/form the check!

What will change in the cash registers themselves?

The main requirement for new CCPs is the ability to connect the equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, this is where the name “online cash register” comes from. In addition, new cash registers must have a case with a serial number, as well as a two-dimensional barcode printing function and a built-in clock.

There will be no fiscal memory and EKLZ in the new cash registers; instead, there will be a fiscal drive inside the machine. All information about payments will be stored in this drive in a protected form.

In order for a cash register to be used, it must be included in a special register, while fiscal drives will have their own separate register. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to enter into an agreement with the central service center. Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically.

Important! You can register cash registers of the old format until January 31, 2017. From February 1, 2017, the Federal Tax Service Inspectorate registers only new online cash registers. Previously registered cash registers, the service life of which had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new cash register. Some models of old machines can be modernized and turned into online cash registers.

How will the data be transmitted to the tax office?

Data transfer will occur with the help of the fiscal data operator (or FDO for short), or rather through it. Accordingly, the entrepreneur needs to enter into an agreement with such an operator.

Next, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator’s server, the operator checks it, sends confirmation of acceptance, and then forwards the data to the tax office.

The operator also records all data so that it cannot be corrected. All information will be stored in a database and stored for at least five years.

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in receipts and BSO with the introduction of online cash registers

There are quite a few changes here:

The list of required details has expanded: the store address (website address if it is an online store), VAT rate, transaction taxation system, fiscal storage number and others have been added;
Two new concepts have been introduced: “correction cash receipt” and “correction BSO”: they will be formed when a previously performed settlement transaction is corrected. But such a correction can only be made by the current shift; it will not be possible to correct data for yesterday or the day before yesterday!
The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending an electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client can receive his check on a special information resource.

How will fines change?

The fines have changed, the new rules have been in use since July 2016:

The fine for non-use of cash registers is calculated based on the amount that did not pass through the cash register: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur – 25-50% of the amount, but not less than 10 thousand rubles. That is, than more amount, which did not go through the checkout, the greater the fine;
Repeated violation of this kind (within a year), including if the settlements amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may receive disqualification for a period of one to 2 years;
For use after 02/01/2017, a cash register that does not meet the requirements is subject to a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs – 1.5-3 thousand rubles;
Failure to provide documents and data at the request of the tax authorities or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
Failure to issue a check (BSO) on paper or failure to send it electronically may result in a warning or fine. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities – 10 thousand rubles.

In general, the figures are quite impressive, even if we take the minimum amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers at specialized stores cash register equipment in your city.

You can go to your center maintenance contact those who currently have an old cash register.

The cash register must have a serial number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that on January 1, 2018, amendments to the Tax Code introduced by Federal law No. 349-FZ dated November 27, 2017 They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019. Using this deduction, you can reduce the tax payable to the budget.

These are the highlights of online cash registers from 2018 so far. Despite the fact that they have been applied since July 1, 2017, quite a lot of questions still remain.