Amendments to Law 54-FZ “On the Application of cash register equipment»: from 2018 introduction of cash registers even affected entrepreneurs in special regimes. In 2019, everyone should install a cash register.
The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print product names on receipts, you need a cash register program. Try the free application Cash Desk MySklad - it supports this and all other requirements of 54-FZ.
Who should use cash registers from 2019?
Have cash registers been introduced for individual entrepreneurs since 2018? What should an individual entrepreneur do in 2019?
- provides services to the population, issuing them with strict reporting forms. Read more about
- applies UTII and PSN, works in retail or catering and has no employees.
The rest were supposed to install 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 register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates.
- The concept of calculations has been changed. Now these include not only the movement of cash, but also the offset of prepayment and the receipt of other things for the goods.
- Once your online payment has been received, the check must be generated no later than the next business day.
- From July 1, 2019, when setting off an advance payment, you will need to punch two checks: when receiving money and when transferring goods.
- Individual entrepreneurs with 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 under special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax office has clarified that small businesses can only apply FN for 36 months.
- Since 2017, you can register a cash register via the Internet - it’s convenient and fast. Read more about registering a cash register >>
- If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received while working without a cash register (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making payments through cash registers that actually did not happen, as well as 50,000 rubles for incorrectly labeled goods indicated on a receipt. The same fine may apply for untimely transmission of fiscal data.
What can you do right now?
In 2018, almost all entrepreneurs were required to register a cash register. In total, according to experts, this year we switched to new order about 1 million businessmen. Other entrepreneurs must install the cash register by July 1, 2019. We recommend that you think about cash register equipment now: there may be a shortage of fiscal drives and new models. Postponing a purchase is dangerous: as last year’s practice showed, most entrepreneurs wait until the last minute - 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 cash register systems. A receipt is always needed - even when the client pays for a purchase remotely with a card. In such a situation, you need to send the document to the buyer’s email. If delivery is made for cash, the courier issues the receipt.
Vending machines could operate without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you may not set up a cash register until July 1, 2019.
What cash registers can be used in 2019?
All CCP models approved for use are in the register on the Federal Tax Service website. Since 2017, online cash registers must be connected to the Internet - an Ethernet port and a built-in GPRS or WiFi modem have been added. The most budget models use the Internet on a computer to which they connect via a USB port. Since 2017, the new cash register must have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash registers with it are no longer issued.
How much do new cash registers cost in 2019?
Entrepreneurs have to change cash registers at their own expense. Often buying a new cash register is cheaper than modifying the old one. The cost of modernization depends on the amount of equipment and its models.
Another expense item is OFD services. They cost about 3,000 rubles per year for one cash register. It is worth taking into account the costs of connecting to the Internet - the law requires that every retail outlet must be connected to the network. In addition, the fiscal drive must be changed once every 13 months. For legal entities on UTII, simplified tax system 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 contact them only in case of a breakdown.
How are cash registers replaced in 2019?
To re-register an existing cash register, you need to find out whether it can be modernized - the cash register must be able to connect to the Internet. It is also necessary to check whether a fiscal drive can be installed on the cash register. Find out more from your service center. If your cash register cannot be modified, 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 completed on the Internet - the entrepreneur does not need to go to the tax office or contact the center maintenance. To do this, you will need a qualified electronic signature (CES) - an analogue of a personal signature.
You can obtain a CEP from a certification center accredited by the Ministry of Telecom and Mass Communications. The addresses are published on the department's website - you must collect the electronic signature in person.
Is it necessary to service new cash registers at the service center?
Optional. Cash register equipment is supported by the manufacturer, who can attract partner service centers, which now do not need to obtain permits from the tax authorities. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not serviced there on an ongoing basis. To register a cash register in a tax agreement with a tax service center is no longer a prerequisite.
Who can avoid installing new cash registers at all?
There are types of activities that 54-FZ did not affect. And it doesn’t matter whether such a business is run by an individual entrepreneur or an LLC - he doesn’t need a cash register in 2019.
- melons, vegetables and fruits in bulk, as well as live fish;
- ice cream and soft drinks in kiosks and trays;
- peddling and retail markets and fairs (except for trade in individual indoor pavilions or shops);
- milk, butter or kerosene on tap;
- newspapers and magazines;
- products of artistic folk crafts.
Those who provide services are also exempt from the use of CCP:
- plowing gardens and cutting firewood;
- shoe repair and painting;
- for making keys and minor repairs of jewelry and glasses.
- nannies and caregivers;
- porters at train stations;
Also on the list of CCPs exempt from the use are points for the collection of waste materials and glass, pharmacy and paramedic stations 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 transmitting 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.
From July 1, organizations and entrepreneurs must use online cash registers. For using old-style cash registers, inspectors will demand a fine of 30,000 rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). But some companies have the right to use new online cash registers in a simplified manner. Read the article for what else is new in the use of cash registers in 2017.
Law on the application of CCP since 2017
What is new in the use of CCP in 2017 is the following. The adopted amendments to Law 54-FZ are aimed at making data on cash payments available to the Federal Tax Service - the tax office will learn about all checks in real time. At the same time, interruptions in the Internet will not disrupt work. The cash desk will save the data and, as soon as the Internet is restored, will send it to the operator.
To ensure fewer disruptions in this process, an intermediary appears between the tax authorities and the company - a fiscal data operator (FDO).
All old cash registers had to be updated by July 1st. Postponement of the transition to online cash registers is provided only for UTII payers and patent. And also for owners of vending machines and those organizations and entrepreneurs who provide services to the population. These sellers will be required to work in accordance with the law on online cash registers only from July 1, 2017.
Companies and entrepreneurs located in remote areas can refuse online cash registers. The population of such territories does not exceed 10,000 people. ( Order of the Ministry of Telecom and Mass Communications dated December 5, 2016 No. 616).
In such areas, the new cash registers can be used offline. This means that you do not need to enter into an agreement with a fiscal data operator and transfer checks over the Internet (Clause 7, Article 2 Federal Law of May 22, 2003 No. 54-FZ).
What are the requirements for new CCPs?
The fundamentally new cash register differs from the usual one in two ways. The first is the Internet. For the old one it is not needed, for the new one it is required. And the second sign is how information about revenue is stored. At a regular cash register, issued checks are recorded on a secure electronic control tape (hereinafter referred to as EKLZ). It gets inspected once a year when it needs to be replaced. There is no ECLZ in the online cash register; instead there is a fiscal drive. It saves and transmits data to the inspectorate every day.
The list of online cash registers that are allowed to be used is on the website of the Federal Tax Service of Russia in the section “New procedure for using cash register equipment.”
It is not necessary to buy new cash registers due to the transition to online technology. Equipment manufacturers claim that a one-time upgrade is sufficient, taking into account the characteristics of a particular model. For example, a special program may be needed.
The software part of the device will undergo changes so that the cash register can perform new functions, namely:
- work with the fiscal drive and interact with the OFD;
- print checks with a new set of details (for example, the name of goods or services and work performed, the VAT rate and amount, etc.);
- print a QR code that contains the check details.
It is important to note that the requirement to print on the check the quantity and name of goods (work, services) for individual entrepreneurs on the simplified tax system, UTII, PSN, Unified Agricultural Tax will come into force on February 1, 2021 (clause 1 of article 4.7 of Law N 54-FZ).
Cash desks must be connected to the Internet. At the same time, 54-FZ (the new procedure for using cash register systems) does not specify how exactly you need to connect. Therefore, an organization or entrepreneur independently chooses the most convenient method: via wi-fi, wired connection or mobile internet.
You can register, re-register and deregister cash registers via the Internet - in personal account on the OFD or Federal Tax Service website (clause 1, article 4.2 of Law No. 54-FZ). There is no need to attend the inspection.
So, cash desks will be able not only to print paper checks, but also to transmit information about each punched check via the Internet to the Federal Tax Service through a fiscal data operator. In addition to checks, the following will be sent to the department:
- reports on registration and changes in registration parameters;
- reports on opening and closing shifts;
- cash receipts corrections;
- reports on the current state of settlements;
- reports on the closure of the fiscal drive.
What contracts are required when switching to online cash registers?
Registration of a cash register under the new procedure will be associated with two agreements.
Agreement with OFD
An agreement with the fiscal data operator becomes mandatory, since it is the OFD that takes responsibility for delivering fiscal data received from the cash register to the Federal Tax Service. For each document received from the cash register, the OFD must generate and transmit a confirmation response. Only after receiving such confirmation can the owner of the cash register be sure that he has fulfilled his obligation to transfer data.An exception is made for organizations located in areas where there is no stable Internet connection. They may not transmit data through the OFD (Clause 7, Article 2 of Law No. 54-FZ). Electronic documents will be accumulated in the fiscal drive and transferred to the Federal Tax Service only when the drive is replaced.
Agreement with the central service center
For CCP owners, concluding an agreement with the Technical Service Center (TSC) becomes voluntary. The fact is that Law No. 54-FZ (as amended on July 3, 2016) does not contain the concept of “Technical Service Center”.
Previously, in the application for registering a cash register, it was required to indicate the number of the central service center to which a specific cash desk was assigned. The control center was responsible for the operation of the CCP and its prompt repair.
Now the owner is responsible for cash register equipment. It is he who determines what actions with the cash register he will perform himself, and in what situations he will contact the technical service center. There is one extremely important nuance here.
If manipulation of the cash register, for example replacing a fiscal drive, requires opening the cash register casing, then you must first study the terms of the manufacturer’s service policy. It may be stipulated there that opening the case is permitted only by a representative of the manufacturer or an authorized service organization (essentially, a service center). Otherwise, the warranty service of the CCP will be terminated.
Application of CCP for UTII and patent in 2017
Payers of UTII, as well as entrepreneurs who operate on a patent, until July 1, 2017, can issue another document confirming receipt of money instead of a cash receipt. For example, sales receipt or a receipt. Such a document must contain the following mandatory details:
- name of the document;
- serial number of the document, date of issue;
- name of the organization (full name of the entrepreneur);
- TIN of the organization (entrepreneur);
- name and quantity of paid goods purchased (work performed, services rendered);
- cash payment amount in cash and (or) using a payment card, in rubles;
- position, surname and initials of the person who issued the document, and his personal signature.
This follows from clause 2.1 of Art. 2 of the Law of May 22, 2003 No. 54-FZ, Art. 7 Law of July 3, 2016 No. 290-FZ. Thus, the use of CCP for UTII in 2017 is not necessary.
Combining UTII with OSNO or simplified tax system
When combining several modes, the following must be taken into account. The right not to apply cash register until July 1, 2017 for activities subject to UTII or PSN (patent) does not apply to transactions in other taxation systems. The use of CCT under the simplified tax system in 2017 or at general mode taxation assumes the usual procedure.
How to switch to an online checkout
- Select fiscal data operator.
- Consider the costs of upgrading cash registers. The exact amount of costs for upgrading the cash register will be advised directly by the manufacturer or a service center specialist. A fiscal drive will cost about 6,000 rubles, and the same amount will be required to purchase an upgrade kit. Services of service centers and Internet providers are paid additionally.
- Deregister the cash register and modernize it. To remove the cash register from the register, you will have to visit the inspection, but in last time. In the future, it will be possible to carry out any registration actions with an online cash register through your personal account on the OFD or Federal Tax Service website.
- Register an online cash register. You can register your cash register with any tax authority. To do this, as before, pay a personal visit to the tax office. Or register remotely, through your personal account in the OFD service or on the Federal Tax Service website.
- Start transferring data to the Federal Tax Service. To do this, you have the right to choose any convenient method of connecting to the Internet (mobile Internet, wi-fi, cable). Track statistics on transmitted fiscal data in the user’s personal account using the OFD service. This will help control the process of payments to customers.
What fines threaten for violations of work with new cash register systems?
From July 15, 2016, the amount of the fine for not using an online cash register for calculations depends on the amount not processed through the cash register. Officials will pay from a quarter to half of this amount, but not less than 10,000 rubles. Legal entities- from 3/4 to one size of the settlement amount without the use of cash register, but not less than 30,000 rubles (part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation).
Repeated non-use of CCP is now subject to suspension of activities for up to 90 days. Such a measure can be applied to organizations and individual entrepreneurs if the total amount of payments made without a cash register is, including in the aggregate, one million rubles or more. Officials of violators face disqualification for a period of one to two years (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
New types of fines came into effect on February 1, 2017 (Federal Law dated July 3, 2016 No. 290-FZ). In particular, sanctions will follow:
- for the use of CCP that is not responsible established requirements, that is, not online cash registers;
- for failure to provide information at the request of the Federal Tax Service.
Officials of organizations or individual entrepreneurs who commit such violations will receive a warning or pay a fine of 1,500 to 3,000 rubles. The organizations themselves, in addition to warnings, face fines from 5,000 to 10,000 rubles.
If the electronic check was not sent to the client, the organization will also receive a warning or be fined 10,000 rubles. Officials, like individual entrepreneurs, in addition to a warning, can be fined 2,000 rubles (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
From July 4, 2016, for small businesses who have committed an administrative offense for the first time, the fine may be replaced by a warning (Part 1 Art. 4.1.1. Code of Administrative Offenses of the Russian Federation). The Federal Tax Service of Russia recalled this in a letter dated August 15, 2016 No. ED-3-20/3721.
If, having identified a violation, you correct yourself and voluntarily report it to the tax authority, you can avoid sanctions (Part 15 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):
- for non-use of CCP;
- for using a cash register that does not meet established requirements;
- for using a cash register in violation of the procedure for its registration, the terms and conditions of re-registration and the procedure for its use
An online cash register is a device that issues a cash receipt and transmits 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 registers 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 Law No. 54-FZ of May 22, 2003 on the use of cash register equipment. Among them:
- sale of newspapers, magazines and related products in specialized kiosks;
- sale of tickets in 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).
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.
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 it costs online cash register, but also costs for the services of a 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 registers. 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 online banking connection.
We have collected all useful information about online cash registers since 2017 in one publication.
In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2017.
Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.
Changes to 54-FZ are the most global reform in retail over the past 10 years.
Since the writing of this article, several important changes to the law have come into force, and new clarifications have been issued from the Federal Tax Service.
Read the publication with up-to-date information:
More information about what is happening now:
What is an online cash register
An online cash register is a cash register that meets new requirements:
- prints the QR code and link on the receipt,
- sends electronic copies of checks to OFD and customers,
- has a fiscal drive built into the case,
- interacts freely with accredited OFDs.
All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.
An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.
For example, all cash registers and fiscal registrars of Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.
New cash registers (modified and completely new) are included in a special register of cash register models and approved by the Federal Tax Service.
How the online cash register works and what should now be on the receipt
The sales process at the online checkout now looks like this:
The online cash register receipt contains:
If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate the client’s email or subscriber number.
The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the receipt.
The cashier's last name does not need to be indicated on receipts from online stores.
New terms
Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to clients. The list of accredited OFDs is presented on the Federal Tax Service website.
Register of online cash registers- this is a list of cash register equipment that is ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash register equipment contains 43 cash register models. The list is updated and anyone can view it on the tax website. Each specific cash register is also included in the register of cash register copies.
Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.
Fiscal data— this is information about financial transactions carried out at the checkout. Technical requirements to the fiscal drive are described in the law; now there is one model of fiscal drive available on the market for purchase. Each copy of the FN is also included in a special register.
Validity period of the fiscal accumulator It is different for all entrepreneurs and depends on the applicable taxation system:
- OSNO - 13 months
- USN, PSN, UTII - 36 months
The beginning of the service life of a fiscal drive is the date of its activation. The owner of the cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.
Buy a fiscal drive you can at your service center. The cost of FN is from 6,000 rubles.
Agreement with OFD— a mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.
Who should switch to online cash registers
The transition to online cash registers takes place in several stages and affects:
- entrepreneurs who already use CCP,
- traders of excise goods,
- owners of online stores,
- entrepreneurs who provide services to the population and do not use cash registers, including individual entrepreneurs on UTII, simplified tax system and PSN,
- owners of vending and vending machines, as well as payment terminals.
Entrepreneurs who use strict reporting forms (SSR) also fall under the innovations.
The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a type of online cash register and it also transmits data online. .
Time frame for transition to online cash registers: 2017-2018.
| February 1, 2017 |
Owners of newly registered cash registers
The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old order ceases. |
| March 31, 2017 |
All organizations and individual entrepreneurs that sell alcohol
! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash register systems, depending on the chosen taxation system. |
| July 1, 2017 |
Organizations and individual entrepreneurs on OSN, simplified tax system and unified agricultural tax
After this date, cash registers with ECLZ cannot be used; all cash registers must work with a fiscal drive. |
| July 1, 2018 |
|
| July 1, 2019 |
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Very often entrepreneurs ask the question: “If a company operates on two systems taxation simplified tax system and UTII, when to switch to new rules?
From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.
Who is exempt from online cash registers?
As before, the following are exempt from working with cash registers: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting out their own housing, organizations with non-cash payment, credit organizations and companies involved in the securities market, conductors and catering establishments in educational institutions.
Religious associations, traders of handicrafts and postage stamps They can also continue to work without CCP.
Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.
How to switch to an online checkout
The transition to online cash registers since 2017 is a factor that directly affects the future operation of the business; it should be approached responsibly.
The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to an online cash register by July 2017.
To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.
The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legal trade. Or they trade with the risk of getting a fine.
To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now. 
Select an online cash register to switch to 54-FZ
Solutions for any business
Procedure for switching to online cash registers
So, to switch to an online checkout smoothly, plan thoroughly and act step by step:
1. Find out if existing equipment can be modified
Contact your cash register manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.
To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.
If your cash register can be improved, don’t rush to rejoice. It is often better to buy a new online cash register than to remodel old cash register equipment (the cost of reworking some cash registers is comparable to the cost of a new cash register).
To avoid wasting your money, do some market research. Find out how much it costs to update a cash register on average in the market (for different manufacturers), how much a new online cash register costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny modification costs an additional 100 rubles, this is a reason to think and look for alternatives.
2. Check whether the equipment you are considering is in the Federal Tax Service register:
- Checking online cash registers - a service of the Federal Tax Service for checking copies of cash registers.
- Checking fiscal drives is a similar service for checking fiscal drives (so that they don’t sell you a broken or already used drive).
3. Make a schedule for replacing ECLs
In order not to overpay for ECLZ work, check when its service life ends. Upon completion of the ECLZ operation, it is better for you to immediately install a fiscal drive and switch to online cash registers.
4. Bring the Internet to the store
The Internet for an online cash register must be stable. Find out if the Internet providers in your region have special tariffs (you can also consult your ASC). Find out what is right for you: wired Internet or Wi-Fi modem.
5. Check for updates to the cash register program
If you work with cash register software, for example, with a commodity accounting system, be sure to find out whether it will be modified to work according to the new rules, whether it is compatible with an online cash register, how much the modification will cost and when it will be carried out. Wiki cash registers work with all commodity accounting systems for free - this is our basic functionality.
After all preparatory work decide when to switch to an online checkout.
6. Remove the old cash register from the Federal Tax Service register
Contact your central service center and get a report from the ECLZ. Write an application for deregistration and go to the tax office. You should still have the card of the owner of the cash register in your hands with a mark of deregistration.
7. Select the OFD and enter into an agreement with it
This prerequisite to register online cash register. Explore possible options, conditions and service provided. The OFD agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the branch.
After concluding the contract, feel free to proceed to the final part - registering an online cash register.
8. Register an online cash register
The new law allows two options for registering an online cash register: classic and electronic.
The classic method is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After some time you will be given registration number.
The electronic method of registering an online cash register saves time. To set up an online cash register, you will need an electronic digital signature. Get it in advance at any certification center.
How to register an online cash register:
- Register in your personal account on the nalog.ru website.
- Fill out the application on the Federal Tax Service website.
- Enter the registration number of the online cash register and fiscal drive.
- Fill in the OFD details.
If you did everything correctly, the Federal Tax Service will issue you a CCP registration number. .
New fines
The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. Amount of penalties: from 3,000 rubles, up to a trade ban.
The procedure for registering an administrative violation has become simpler. In some cases, for the first violation, a verbal warning is possible, but for a repeated violation, trade is suspended for up to 3 months, and this is actually death for the store.
To avoid problems, comply with all requirements of the new legislation.
How to choose an online cash register
First of all, make your own list of cash register requirements. The answers to the following will help you determine your requirements. simple questions about your point of sale.
Are you going to use the cash register as a means of business automation? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a cash register that at least knows how to upload sales data into Excel tables.
Do you sell or intend to sell alcohol? If the answer is yes, then the cash register must be adapted for Unified State Automated Information System, that is, support work with UTM and have functions, for example, writing off balances.
Do you have a friend or a full-time IT specialist? Now a cash register is an IT system, which includes not only a cash register, but also an Internet connection, communication with the OFD and a cryptographic tool. If you do not have an employee on staff who can quickly diagnose the entire system in the event of a breakdown, then it makes sense to enter into an agreement with a service center.
Once you have decided on the basic characteristics, you can make a decision.
Example: select a cash register for a convenience store
Let's say you have a small store near your home: the assortment includes beer and other mild alcohol. Trade is going well, but you want to increase sales without freezing, large amounts in the product. You have 1 cashier on your staff, and you personally replace him.
It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems, and you will need technical support.
The Wiki Mini F cash register is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with Unified State Automated Information System and is compatible with all commodity accounting systems. Technical support You will be provided with a regional certified partner from whom you will buy the cash register.
Example: choose a cash register for a hairdresser
Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and do not intend to. You collect information about clients into a common CRM system. There is a computer specialist on staff who sets up this system and helps solve other technical problems.
In this case, a budget kit is enough for you: KKT Wiki Print 57 F and the Wiki Micro system unit. All necessary instructions your technical specialist will find in the support section “Dreamkas” and the OFD that you choose.
If you do not have an ordinary hairdressing salon, but a premium salon, then the Wiki Classic and Wiki Print 80 Plus F set is more suitable for you - it does not differ much in function from budget cash registers, but its design is designed specifically for boutiques, salons and expensive cafes.
Choose your online cashier
Wiki cash desks fully meet the requirements of 54-FZ and EGAIS.
A cash register is a device that confirms the receipt of payment from the buyer in cash or by payment card. Many cash register models help the entrepreneur keep records, but they still prefer to work without a cash register.
The reason is not only that new cash register models without a fiscal drive are much more expensive, but also in the costs of their maintenance. With a small income of an individual entrepreneur, it is quite difficult to immediately give more than 40 thousand rubles for these purposes. Plus, you have to constantly pay for the services of an intermediary to transfer sales data to the tax office, and this is at least 3,000 rubles a year.
And, in addition, cash register is also an administrative burden, because the cash register must be registered in tax office, and then maintain special cash documents. We will tell you who has the right to work without a cash register in 2019, and what changes have been adopted in this matter.
Which individual entrepreneur needs a cash register?
The need to install a cash register depends on the tax regime in which the entrepreneur operates. Another criterion is . The method of payment for goods or services also matters. Since 2017, serious changes have taken place here, which have significantly expanded the list of those who are required to use the cash register.
First of all, let us recall that cash register has always been necessary for those taxation systems where tax calculation directly depends on revenue: OSNO, simplified tax system and unified agricultural tax. For such sellers, the answer to the question: “Can an individual entrepreneur work without a cash register?” - was and remains negative.
And only entrepreneurs providing services to the public, in any taxation system, until July 1, 2019, can still issue a printed BSO (strict reporting form) instead of a cash receipt.
For entrepreneurs in the UTII and PSN regimes who are engaged in retail trade or catering services, other deadlines are provided for the mandatory transition to cash registers. Read more about this below.
For now, retailers are required to use a cash register using the USN, OSNO, and Unified Agricultural Tax systems if the buyer pays with cash or a payment card using a POS terminal.
And in addition, the Ministry of Finance insists that a cashier's check be issued upon receipt of payment from individual directly to the seller’s bank account (letter dated 04/28/17 No. 03-01-15/26324). This unexpected point of view is disputed by accounting experts, but the agency has not yet changed its opinion.
If payment by card occurs online, for example, when purchasing in an online store, then the letter of the Federal Tax Service dated March 21, 2017 No. ED-3-20/1911 indicates that an electronic cash receipt should be issued from July 1, 2018 .
Cash desks for special UTII and PSN regimes
Working without a cash register in the UTII and PSN modes does not interfere with the calculation of taxes, because real revenue is not needed for this. The tax is calculated based on the retail space, and the entrepreneur knows this amount in advance.
That is why a deferment on the use of cash registers has been established for patent owners and individual entrepreneurs. Initially, the deadline for the mandatory transition to CCP for these modes was set at July 1, 2018.
Later, some legislators, at the request of small businesses, tried to pass a bill to postpone this deadline to January 1, 2021. But instead of this initiative, the State Duma adopted a proposal from the Ministry of Finance, according to which the transition period was postponed by only a year, and not for all individual entrepreneurs.
Whether an individual entrepreneur needs an online cash register for a patent in 2019 now depends on whether he has employees hired under. Another criterion is the type of activity.
According to the law dated November 27, 2017 No. 337-FZ, from July 1, 2018, cash registers will only be required by entrepreneurs on UTII and PSN if they conduct retail trade or are engaged in catering, attracting hired personnel. If there are no employees for these types of activities, or the individual entrepreneur provides services to the population (regardless of the presence of employees), then the CCP can be installed later - from July 1, 2019.
Sale of beer
In the area of application of CCP, there is a controversial situation related to the sale of beer. A legal conflict has arisen here, when the norms of one federal law contradict the norms of others. At the same time, the courts and tax authorities assess the situation differently.
The Plenum of the Supreme Arbitration Court of the Russian Federation, in Resolution No. 47 dated July 11, 2014, recognized that in the event of such a conflict of legal norms, the provisions of a special law regulating the sale of alcohol, including beer, must be taken into account.
This means that for individual entrepreneurs on a patent and for individual entrepreneurs on UTII when selling beer, a cash register is needed already from 03.31.17. Moreover, not only in retail trade, but also in the provision of catering services (previously, cafes and bars did not use cash registers in these modes).
However, the Ministry of Finance and the Federal Tax Service take a different point of view and believe that even the sale of beer does not change the transition deadlines established for UTII and PSN, i.e. no earlier than July 1, 2018 (letters dated 01.11.17 No. 03-01-15/215 and dated 08.21.17 No. SA-4-20/16409@).
But in 2019, the question of the need for a cash register when selling beer is no longer an issue. And sooner or later cash register equipment will be needed by almost all retailers and service providers who receive payments from the public.
Reimbursement of expenses for the purchase of cash registers
When the issue of widespread implementation of online cash registers was actually discussed high level, officials promised that the costs that small businesses are forced to incur will be compensated. These, of course, will not be payments from the budget, but a so-called tax deduction, i.e. reduction of tax payable. But even here everything turned out to be quite difficult.
For entrepreneurs working in regimes where expenses are taken into account (OSNO, Unified Agricultural Tax, USN Income minus expenses) nothing has changed. They are simply allowed to take into account the costs of purchasing and installing CCPs when calculating tax.
As for regimes such as EBIT and PSN, where expenses are not taken into account, entrepreneurs have the right to receive a tax deduction. After submitting a special application, you can reduce the quarterly tax or the cost of a patent by no more than 18 thousand rubles per unit of equipment.
And only for the simplified tax system Income, compensation for the costs of purchasing cash registers is not provided. Expenses in this mode are not taken into account, and the right to reduce advance payments The officials have not yet given these entrepreneurs the annual tax itself.
Results
The issue of using cash registers individual entrepreneurs is quite complicated, so we will repeat all the nuances once again:
- Do you need a cash register for individual entrepreneurs using the simplified tax system in 2019? Yes, I need it. In addition, retailers at OSNO and Unified Agricultural Tax are required to issue cash receipts when paying in cash or by card. An exception is a small list of situations specified in Article 2 of the Law “On CCP” No. 54-FZ. Among them are the sale of tickets, ice cream and newspapers in kiosks, hawking, etc.
- Entrepreneurs providing services to the population simplified taxation system modes and OSNO, can issue printed BSOs instead of cash receipts until mid-2019. After this, you need to install either a CCP or automated system for issuing strict reporting forms. The exception is patent types of activities specified in Article 2 of Law No. 54-FZ.
- For entrepreneurs on UTII and PSN, the period for switching to cash registers depends on two conditions - the availability of employees and types of activity. If these are services, as well as retail and public catering without the involvement of workers, this deadline has been postponed to July 1, 2019. If an individual entrepreneur has employees, but is engaged in trade or catering, then CCP will be required from July 1, 2018.
- Individual entrepreneurs who have chosen imputation or purchased a patent can receive a tax deduction in the amount of no more than 18 thousand rubles per unit of equipment. Those working on the simplified tax system Income minus expenses, OSNO, Unified Agricultural Tax take into account the costs of purchasing cash registers in their expenses. For the simplified tax system Income, a compensation mechanism for accounting for cash register costs has not been developed.