Introduction of online cash registers since the year. How cashier's checks have changed. Who has the right not to use new technology

From 2017, entrepreneurs will have to switch to the use of new cash registers, which is fixed in the law 54-FZ. Innovations involve the use of special cash desks that will transmit data on the purchase in real time. In the future, USN and UTII payers will be forced to switch to new cash registers.

New cash registers from 2017

The innovations provided for by law 54-FZ will simplify the process of using cash registers. It will become much easier for business representatives to register a new cash register. In addition, the transfer of the process to electronic form will significantly reduce the document flow for the tax inspectorate. Buyers who will be able to receive a check in electronic form will also benefit. As a result, the document confirming the payment for the goods will be stored much longer. Negative point for entrepreneurs will be the price of new cash registers, which will need to be installed from 2017.

The use of online cash desks will allow you to transfer information to regulatory authorities via the Internet. To switch to a new principle of interaction, there will be fiscal data operators (OFD) who will transmit necessary information in real time. At the same time, the new law does not cancel paper checks, which the entrepreneur is obliged to issue with each purchase. In addition to paper, the client will be able to receive an electronic copy of the check.

The main task of the OFD is to process the information received and send the information to the tax authority in a timely manner. To carry out such activities, the organization will need to obtain a special license. In addition, OFD servers must be protected by crypto data protection modules, which will reduce the likelihood of information leakage.

After each purchase, the fiscal registrar transmits encrypted information to the OFD. The operator processes the information and sends a confirmation to reverse direction. In parallel, the information goes to the tax office. A similar algorithm will function when returning goods.

Pros and cons of innovation

The changes that come into force in 2017 involve the use of new cash registers equipped with a fiscal drive. Updated cash registers will transmit information about each OFD purchase. In addition, this machine will allow you to send a check to email buyer.

Instead of electronic tape, which is used in cash registers of the current sample, online cash registers will be equipped with fiscal drives, which will change every 13 months. For simplists, this period will be extended to 36 months.

To reduce fraud, cash registers with next year will be included in the new registry. The result will be fixed serial number devices, which will exclude the use of "shadow" cash registers.

A significant advantage for business representatives will be the simplification of the registration procedure. All necessary actions entrepreneur will be able to do online. To do this, you will need to register on the nalog.ru website and create an appropriate application. After that, representatives of the tax authority send the registration number, which will be used in the fiscalization of data. As a result, there will be no need for a personal visit to the tax office at the registration stage.

Simplifiers who work on the simplified tax system and UTII must switch to using online cash registers from July 1, 2018. Similar benefits are provided for organizations that specialize in the provision of services. On the this moment Entrepreneurs on the simplified taxation system may not use cash registers. At the same time, some types of activities are exempt from the mandatory transition to new cash registers from 2017.

The new law expands the list of mandatory data that must be displayed on strict reporting forms or cash receipts. At the same time, the speed with which the cash register punches the check will not depend on the data transfer process.

An additional concern for business representatives will be to equip all retail outlets with the Internet, which is an inevitable condition for the operation of an online cash register. At the same time, legislators have provided for options when communication will be temporarily unavailable. If there are interruptions with the Internet, the data will be recorded on the cash register. After the connection is restored, the information will go to the OFD.

From 2017, entrepreneurs will have to switch to the use of online cash registers, which has significant advantages. As a result, data on each purchase will be transmitted to the tax authority in real time, which will make the process more transparent. Entrepreneurs will be able to register equipment via the Internet, which will greatly facilitate this process. In turn, the buyer, if desired, will be able to receive a check in electronic form.

In addition to the benefits, the upcoming changes in the cash registers carry threats for businesses in 2017. Companies will be forced to significantly increase their costs to purchase new-style cash registers.

The third wave of amendments to the law begins in 2019 54-FZ "On the use of cash registers". Who and when should set up an online cash register? How to register and where to service the CCP? What data should be indicated in the check and how to avoid fines?

The transition to work according to the new order is not just the purchase of new cash registers. In checks, now you need to punch the names of goods, so you need a cash register program. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

54-FZ. New procedure for applying CCP from 2018

The main amendment to the law 54-FZ "On the use of cash registers" in 2017 changes the scheme of work of trade organizations with the tax. Changes concern the majority of entrepreneurs. The new procedure for the use of cash registers suggests that sales data from each knocked out check must be transmitted to the tax office via the Internet. They are sent through the fiscal data operator (OFD). It is necessary to conclude an agreement with one of the OFD companies.
Entrepreneurs can now only use cash registers with a fiscal accumulator (FN). FN is needed to record and store information about the calculations that are carried out on the CCP. All cash registers allowed for use are included in the register of the Federal Tax Service. The tax authority has already certified more than 100 new models of cash registers from different manufacturers. There is also a register of fiscal drives - there are already more than 15 of them. Read more: cash registers in 2019 >>
You can register an online cash desk at the tax office via the Internet, but only after signing an agreement with the OFD. But you can no longer apply to the CTO. The obligatory conclusion of an agreement with the maintenance center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a central service center or another service center or do everything on his own.
From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. It won't work without updates. More about the transition to FFD 1.05 and VAT 20% >>
Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions that it is not necessary to issue a paper check in 2019. At the request of the buyer, you need to send him a document by email or SMS in addition to the one printed on the CCP. An electronic check is equivalent to a paper one.
Since 2018, the CCP Law has required more data to be indicated in checks and strict reporting forms. For example, a list of broken goods (indicating prices, discounts), the factory number of the fiscal accumulator and the phone number or email of the buyer, if the document is transmitted in electronic form. New mandatory details of CCP and BSO checks in 2019 >>
Entrepreneurs on a patent and UTII were also affected by changes in 54-FZ: from 2018, they also begin to set up cash registers, although earlier they were generally exempted from using cash registers. Those who work in retail and catering had to switch to new order from July 1 this year. And for the rest, the use of CCP is mandatory from July 1, 2019. Read all about deferrals for online cash registers >>
The cost of purchasing cash register equipment can be deducted from the tax - up to 18,000 rubles for each device. But not everyone.
Since 2018, the CCP law has not affected everyone. Some organizations are exempt from the use of cash registers. Find out who can not bet online cashier >>
You can also deregister a CCP without visiting the tax office - through your personal account on the website of the Federal Tax Service. But the tax can do it forcibly.

The use of cash registers in 2018-2019 - how it looks in practice

When the cash register is registered, the seller starts working with it. The use of CCP in 2018-2019 as a whole does not differ from the usual work. The buyer pays for the goods and receives a check - now also electronic. The fiscal registrar sends information about the sale or return to the fiscal data operator. OFD processes the information, sends confirmation back to the cashier, and the data to the tax office. All information is transmitted in parallel with the issuance of a check, that is, the customer service time does not change.

New rules for the use of cash registers in 2018 helped the state to make trade transparent. But for entrepreneurs, the re-equipment of the cashier's place is additional expenses. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online checkout for a store: how much it costs and how to save >>

At the same time, individual entrepreneurs on a patent and UTII can return up to 18,000 rubles for each cash register: since 2018, there has been such an amendment in the law on cash registers. To do this, you need to apply to the Federal Tax Service for a tax deduction. Moreover, you can get it not only for buying a cash register, but also for services for setting it up and connecting to the OFD. Tax deduction for the purchase of CCP: mandatory requirements >>

What threatens the improper use of cash registers in 2019?

The tax authorities have already issued the first fines for violating the requirements of 54-FZ. For non-use of a new cash register, an entrepreneur can be fined 25-50% of the amount spent past the cash desk, but not less than 10,000 rubles. Organizations - by 75–100%, but not less than 30,000 rubles. For the use of a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount exceeds 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, there have been more fines for the incorrect use of cash registers. Amendments have been made to the Code of Administrative Violations - now they will also punish fictitious checks of cash registers. From companies they will be able to recover up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods on a check or untimely transfer of fiscal data: organizations in the amount of up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If the individual entrepreneur or company is caught in violation again, and the settlement amount is more than 1 million rubles, the fine will be from 800,000 to 1 million rubles.

In addition, the tax authorities will have the right to block the work of cash desks that were used in violation. This will be possible in the presence of two witnesses or with the use of video recording.

What to do?

For some beneficiaries, the transition to the new operating procedure will end on July 1, 2019, but for most entrepreneurs it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - desired cash desk may not be available, you will have to wait for delivery, registering the cash desk will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with turnkey solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to OFD and a convenient cash register program. You don't have to wait for delivery - all the equipment is in stock. We will help you set everything up and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users who were in the first wave of online cash registers implementation.

Experts predict a shortage of fiscal accumulators in the market, which will lead to overpricing. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.

So start the transition right now - don't delay to a deadline. And MySklad will help save time, nerves and money. The cost of our "Economy" package is covered by a tax deduction. And our cash register program is compatible with new CCP models, does not require installation and expensive implementation, and is suitable for automating any number of retail outlets.

It's safe with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, a module transmitting data to the Federal Tax Service was installed on the first several thousand cash desks. The project was recognized as successful - and implemented throughout Russia.

Application of CCP under the simplified tax system in 2018-2019

For individual entrepreneurs, the use of cash registers under the simplified tax system in 2018 was necessary, as well as for legal entities. The right to defer until July 1, 2019 was granted only to those companies and entrepreneurs on simplified taxation that provide services to the public. Instead of using cash registers, they can still issue strict reporting forms to clients.

Application of cash registers in the provision of services to the population in 2019

No, in 2019 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to clients.

Will IP on a patent receive a deferral for the application of CCP in 2019?

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

Good afternoon, dear IP!

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

That is, it’s just not possible to refuse to use new cash registers in 2017 if your locality is NOT included in this magic list.

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

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

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

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

entails the imposition administrative fine on officials in the amount of one-fourth to one-two of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; for legal entities - from three quarters to one amount of the amount of the settlement carried out using cash Money and/or electronic means payment without the use of cash registers, but not less than thirty thousand rubles.”;

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

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

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

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

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

Where can I read this fascinating law in its entirety?

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

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

In short, read here:

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

It has 130 pages, if anything =)

Full title: “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Payment Cards” and certain legislative acts

Russian Federation"

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

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

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

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

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

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

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

The book covers:

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

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

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

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

In 2017, cash registers with ECLZ became invalid. The old cash registers were replaced by online cash registers, with a fiscal drive, which independently transmit data to the Federal Tax Service online. Online cash desks in 2018 began to be used by the vast majority of entrepreneurs and organizations. Buying an online cash register has become important not only for complying with the 54-FZ law, but for automating trade and providing services. In this article, we tell you what you need to know about online cash registers in 2019.

What changed

54-FZ is the main law for controlling a business that deals with the acceptance of cash. Changes to this law directly affected retail business, cafes and restaurants, pharmacies, gas stations, law firms and service companies.

The most important thing that changes this law is the procedure for the interaction of business, which, by the nature of its activity, accepts money from the population, with the Federal Tax Service. All forms of interaction with the department and reporting are transferred to auto mode. New cash desks, which are obligated to use the law, will independently send checks to the Federal Tax Service, in the "online" mode, excluding the possibility of "correcting" the data in favor of the entrepreneur.

The main goal of the law, as officials openly declare, is to make business more transparent, increase tax revenues and reduce the burden on their department. That's why Special attention the law focuses on the automation of business processes and online exchange of information with the Federal Tax Service.

Main changes:

The procedure for interaction with the Federal Tax Service (interaction is carried out through the OFD).
The procedure for settlements with the end consumer (the appearance of electronic checks).
Requirements for cash registers and business automation (replacement of ECLZ with Fiscal Accumulator, mandatory inventory system).
The circle of entrepreneurs who must use CCPs will change.
New requirements for the method of forming a strict reporting form (important for individual entrepreneurs who provide services to the public).

Timetable for the transition to online cash registers

The transition to the new trading rules was gradual and included several stages:

From July 15, 2016- start of the "voluntary" stage of data transfer to the Federal Tax Service using online cash register. Voluntary online registration of new generation cash desks (with FN) in the Federal Tax Service. You can register and work at the old-style cash desks (with ECLZ).
From February 01, 2017- the start of the "transitional" period. Prohibition on registration of cash desks of the old generation. Mandatory registration online checkout. You can work at the box office with ECLZ, and with FN.
From 01 July 2017- "main" period. Cash registers with ECLZ are a thing of the past. You can register with the Federal Tax Service and work only at the cash desks of a new model (with FN).
From July 01, 2018- mandatory use of cash registers for entrepreneurs who were not previously required to use them: individual entrepreneurs with employees, with the exception of the public services sector and some others. But sellers will be required to issue a strict reporting form (BSO) of a new sample, which, in fact, is one of the options for a cash receipt.
From July 01, 2019— self-employed entrepreneurs working in the field of trade and entrepreneurs providing services to the public (with the exception of those engaged in the activities specified in paragraphs 2 and 2.1 of Article 2 of 54 Federal Law) will also have to install online cash desks and issue a fiscal receipt.

Scheme of data transfer to the tax

Cash registers registered with the Federal Tax Service operating under the new rules transmit data to the tax office as follows:

The cashier punches the check.
The fiscal accumulator receives the check data and signs it with a fiscal sign, in other words, it encrypts it.
The fiscal drive sends data to in electronic format in OFD.
OFD checks the information and sends a response to the fiscal accumulator (also signed with a fiscal sign).
OFD sends data to the Federal Tax Service.
OFD stores all processed information about electronic checks in the so-called "non-correctable form". OFD stores data on checks for 5 years.

In the event of a breakdown of the device, the responsibility for the transfer of fiscal data to the Federal Tax Service lies with the manufacturer of the online cash register.

He must disassemble the device transferred under warranty, extract data from it and send it to the tax office. Therefore, before buying an online cash register, an entrepreneur must make sure that the manufacturer is reliable and provides them with all service guarantees.

The principle of operation of the online cash register

The principle of operation of modern online cash desks differs from its predecessors, first of all, in the stages of processing fiscal information. All participants in trading operations receive benefits from innovations: buyers, entrepreneurs and tax inspectors. In order to fully appreciate the capabilities of the updated CCP, it is necessary to consider the procedure for its work and the scheme of interaction between the participants in the process:

After breaking through the goods, the buyer is issued a paper fiscal receipt. Modern cash registers should provide for the possibility of sending its electronic version to e-mail or telephone, which allows you to legalize the work of online stores.
According to the scheme above, the details of the check are encrypted and recorded in fiscal accumulator, after which they are sent to the OFD. Then the documents are sent along the chain to the Federal Tax Service. Ideally, this process takes place online, although in fact the CCP can work without the Internet for 30 days. But frequent delays in the transmission of information are tracked by the FTS, which can increase the likelihood of an audit.
The store administrator can always view all checks in the online checkout or OFD cabinet by checking their data with the item accounting system of the outlet.
The tax authorities can also analyze the dynamics of the store at any time by comparing the breaks in sending checks with the actual schedule of the outlet.
The buyer gets the opportunity to check the received check on the website of the Federal Tax Service or the smartphone application. The absence of a document in the database may indicate a concealment by the store of real income or other fraud of its owners.

Each sale at the online checkout is clearly traced by all its interested parties using computer technology. In such a situation, the fear of penalties for violating the law 54-FZ makes entrepreneurs work legally, providing buyers with their consumer rights, and tax - ease of monitoring the business.

How cashier's checks have changed

Online cash desks with a fiscal drive must send checks in electronic form not only to the Federal Tax Service, but also to the end consumer. If we are NOT talking about distance selling, then an electronic check must be sent to an email address or via SMS at the request of the buyer (and if available technical feasibility). Paper checks remain mandatory for entrepreneurs.

If we are talking about distance selling, then the seller is obliged to send a check or BSO in electronic form, and is not obliged to issue paper checks and BSO.

the date;
calculation time;
place of purchase (postal address or website address of the online store);
taxation system;
VAT rate;
QR code;
data on the fiscal drive, etc.

Who exactly needs to use the online checkout

Since July 2018, they have lost the right not to use the online cash register:

Individual entrepreneurs and organizations of the public catering system.
Individual entrepreneurs engaged in trade with employees.
Sole proprietors and organizations engaged in vending.

From July 2019 the same fate will befall:

Individual entrepreneurs providing services to the public, except for those specified in parts 2 and 2.1 of article 2 of 54-FZ.
Individual entrepreneurs and organizations of the public catering and trade system without employees.

Thus, even self-employed entrepreneurs will have to buy an online cash register and use it from mid-2018.

The vending business managed to achieve a deferment for itself on the use of CCP until 2020

The rules of trade for individual entrepreneurs providing services have changed. Such companies may instead cash receipts issue strict reporting forms (SRF) and this right will remain with them until July 2019. However, the requirements for the BSOs themselves are changing.

Now the requirements for BSO are as follows: they must be printed either at a printing house or using automated systems, including those based on CCP. From July 1, 2018, it will be possible to generate forms in only one way: using " automated system for strict reporting forms. This system will be subject to the same requirements as for cash registers with FN. BSO will become a kind of cashier's check.

What to do if there is no internet

In this situation, it is necessary to understand the reasons for the lack of Internet. If it is not available at all in the city or village, which is confirmed by the relevant decision of the authority, then entrepreneurs must issue a check from the online cash register, but are not required to transfer information to the Federal Tax Service. At the same time, the need to use CCT remains.

Online cash desks, according to the law, are transferred in this case to a special offline mode, allowing you to work indefinitely without blocking the drive. But all information about sales is still stored on the fiscal drive and can be transferred to the tax office when reporting or during an audit.

In addition, entrepreneurs living in hard-to-reach places. The list of such settlements must be approved by the local authorities. But the absence of a CCP in this case does not relieve the entrepreneur from the need to issue a BSO at the request of the buyer.

In the event of a temporary lack of Internet for technical reasons, no problems should arise either. After all, everyone has interruptions in electricity and communications. But if this happens regularly, then it is better to play it safe and ask the energy supply company, housing office or provider for a certificate confirming the reason for the operation of the online cash register without the Internet.

List of violations and possible fines

List of violations	fines
List of violations	Officials	Legal entities and individual entrepreneurs
For non-use of cash registers in the prescribed manner	At least 10,000 rubles (From one fourth to one second of the settlement amount)	Not less than 30,000 rubles (From three quarters to one amount of the calculation amount)
For systematic violation of the law	Disqualification for a period of one to two years	Administrative suspension of activities for up to 90 days
For the use of non-compliant cash register equipment
For failure to provide information and documents at the request of tax authorities or violation of deadlines	Warning or imposition of an administrative fine in the amount of 1,500 to 3,000 rubles	Warning or imposition of an administrative fine in the amount of 5,000 to 10,000 rubles
For failure to provide the client with a paper or electronic check at his request	Warning or imposition of an administrative fine in the amount of 2,000 rubles	Warning or imposition of an administrative fine in the amount of 10,000 rubles

Stationary online cash desk for a point without acquiring

from 19 900 rub. for the equipment

11 900 rub. for FN, OFD, CEP

Mobile online cash desk for a courier without acquiring

from 24 500 rub. for the equipment

11 900 rub. for FN, OFD, CEP

Mobile acquiring

from 8 900 rub. for the equipment

(there are offers for rent and deferment)

Where to buy online cash register

How to connect online checkout

Regardless of whether you decide to completely change the cash register or modify the one that is, the procedure will be as follows:

STEP 1: get an email digital signature(EDS)

The cost of an EDS (or CEP, which is the same thing) is fixed, it is 1,500 rubles per year and does not depend on the number of cash registers.

Where to get an EDS?

In a certification center accredited by the Ministry of Communications or with representatives of certification centers, for example, EKAM.

What do you need to get an EDS?

The list of documents is determined by the certification authority. As a rule, a passport and SNILS of the head are enough. Electronic signature needed to register a cash register with the Federal Tax Service.

STEP 2: connect online cashier in point of sale to mobile or wired internet

STEP 3: register the new fiscal registrar with the Federal Tax Service

It is no longer required to involve the CTO and visit the tax office for this purpose. You can register a cash desk on your own on the website of the Federal Tax Service or use the service of a specialized organization (for example, EKAM or TsTO). This is the advantage that the new legislation gives. If there is an EDS, then registration on the website of the Federal Tax Service takes about 15 minutes.

What do you need to register a cash register on the website of the Federal Tax Service?

AT personal account taxpayer (on the website of the Federal Tax Service) send a request for registration of a cash register signed with an EDS (or CEP)
The Federal Tax Service reconciles the data on the cash register and fiscal drive with the registry and, if everything is in order, registers the cash register
The registration number is registered in the fiscal registrar, after which a registration report is printed, the data from which is entered on the website of the Federal Tax Service to complete the CCP registration procedure.
After that, the Federal Tax Service “issues” a registration card, which can be “received” in your personal account on the website of the Federal Tax Service.

STEP 4: sign an agreement with OFD

To connect to the OFD, you need to select it and conclude an agreement with it for the processing of fiscal data. By this time you need:

Get an EDS.
Prepare a cash register and cash register software of a new sample.
Conduct internet.

If you connect to the OFD on your own, the cost will be 3,000 rubles per year.

Connection schemes for online cash registers

There are several schemes for connecting online cash desks, depending on their type.

Scheme for connecting a stationary online cash register

If I have couriers who accept payment, what should I do with them?

In this case, each courier is obliged, in accordance with the requirements of the law, to have a cash register with him (at the time of settlement with the buyer) and knock out a check at the time of transferring cash or debiting a payment from bank card client. But the law also allows punching a check in advance at the office and bringing it to the client along with the order no later than the next day after paying for the goods. It is forbidden to knock out a check before payment.

Using a mobile modem, you can even connect a portable online cash register to the store's cloud database. As a result, the courier will be able to receive through the EKAM program installed on the smartphone full information about the range, the remains of goods and current prices.

Is it possible to register two legal entities for one online cash desk?

No. Legislation quite clearly dictates the rules - one cash desk is drawn up for each legal entity.

Is it possible to connect two sites with online sales to one online checkout?

Yes, you can. The law says that one cash desk should be used on one legal entity. How many sites are managed by the same legal entity. faces, in this case, irrelevant.

Is it possible to connect online cash registers to mobile Internet?

Can. Moreover, in the event of a temporary lack of wired Internet, each entrepreneur is recommended to purchase a 3G modem to ensure the transfer of information from the online cash register to the tax office. The minimum price of such devices will be $30-50. They will also be useful in outbound sales, in the work of courier and delivery services, in the sale of goods in places where there are no wired Internet providers at all.

Of the equipment, you can purchase USB modems or more functional WiFi routers that support work with an inserted SIM card.

Mobile operators took care of entrepreneurs, and specifically under the law 54-FZ, they developed a number of cheap tariffs. In addition, universal SIM-cards appeared on sale, supporting work with the four largest networks at once. For unlimited access to mobile Internet for an online cash register, you will have to pay about 100 rubles.

Is it possible to issue an online checkout when paying for goods with a credit?

Until July 2019, entrepreneurs may not issue an online checkout when paying for goods on credit. Although, before the adoption of the law 192-FZ in the summer of 2018, this was mandatory, as the Ministry of Finance spoke about in its letter No. 03-01-15 / 54339.

To display credit transactions, a fiscal receipt has special details. Therefore, entrepreneurs are advised to set up online checkouts accordingly now and start issuing checks to customers when paying for goods on credit. Postponing the implementation of this functionality for later is not worth it.

How often do you need to replace the fiscal drive?

Does the state provide assistance with the purchase of online cash registers?

Yes, the state took care of individual entrepreneurs who find it difficult to independently raise funds for the purchase of cash registers. For legal entities benefit is not provided.

But not all individual entrepreneurs will be able to take advantage of government assistance. Since the second half of 2018, entrepreneurs on PSN and UTII, who are engaged in retail trade and catering, have already been deprived of it. The rest can still apply for reimbursement of the cost of purchased equipment until July 2019.

The state does not provide financial assistance, but it allows to reduce tax payments in 2018-2019 by the amount of the cost of cash registers, but not more than 18,000 rubles. Compensation affects not only the cost of purchasing CCP, but also its configuration and installation. Thus, small entrepreneurs can buy an online cash register almost for free.

A prerequisite for obtaining a tax deduction is the registration of the CCP with the Federal Tax Service. Without this fact, the refund will not be paid.

Where can I repair an online cash register?

Law 54-FZ significantly liberalized the market for servicing cash registers. Currently, there are no direct requirements for companies that occupy service repair KKT.

The entrepreneur himself can also repair equipment. However, certain nuances in this area remain. So, if the integrity of the warranty seal on the device case is violated, the entrepreneur loses the warranty. Therefore, if the fiscal registrar breaks down, he will have to pay the cost of repairs out of his own pocket.

In fact, there was a reformatting of the old central heating centers into ordinary service centres. They were certified by manufacturers of cash registers and received extended rights to sell and repair them.

At self repair it is important not to violate the integrity of the fiscal drive, otherwise the entire period of its operation will be counted tax authority, as the period in which the online cash register was not used. And that comes with very heavy fines.

When to issue a check for remote payment and home delivery?

The law provides for, but with remote payment, delivery of an online cash register check to a client is allowed the next day after receiving the funds. This facilitates the work of many urban retailers who use the services of couriers.

Now, after receiving payment for the goods on the Internet, you can print out a paper receipt for the client and put it in the package with the goods. The main thing is to deliver the document to the buyer before the end of the next business day. Such a payment scheme eliminates the need to use portable online cash registers and greatly facilitates the work of many entrepreneurs.

Our other articles about online cash registers

How is cash on delivery reflected in the online checkout and who should issue the check ;; BSO - Strict Reporting Form;
KKT— Cash register equipment;
CEP— Qualified electronic signature;
FR— Fiscal registrar;
ECLZ— The electronic control tape protected;
EDS- Electronic digital signature;
OFD- operator of fiscal data, plays the role of an intermediary between business and the Federal Tax Service. The function of the OFD is to collect information from cash registers and transfer it to the Federal Tax Service. OFD can be any organization that has passed the test and received a license from the FSB to process fiscal data. OFD stores all received data for 5 years;
FN- fiscal drive, analogue of EKLZ. The device in a sealed case is responsible for encryption and data transmission to the OFD. Writes data in an uncorrected form. It is assumed that the entrepreneur can independently change the fiscal accumulator. For OSN, a replacement of the FN is required once every 13 months. For UTII and PSN - 1 time in 3 years;
Register of fiscal drives- in addition to the register of cash registers, there will be a register of fiscal drives. When registering and re-registering cash registers, the Federal Tax Service will verify the data of the cash register and the data of both registers.

There are many new definitions in 290-FZ, the entire list can be found in the text of the amendments.

Presentation of the work of the EKAM platform

Video presentation of the EKAM platform

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 application of CCP.

CCP and tax regimes

The new procedure for applying cash registers online in 2018 for different categories of taxpayers accepting cash and card payments depends on the tax regime of the seller.

Until 2017, many entrepreneurs and organizations could work without cash registers. When paying for services to the population, instead of a check, they issued (strict reporting form). In addition, all traders on and PSN were entitled to accept payment for goods without any documents. Only in the case of the buyer's request, he was issued a sales receipt.

The reason for such concessions is that the PSN and UTII for taxation take into account:

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

But on the simplified taxation system, as well as on OSNO and UAT, indicators of actually received income are used to calculate the tax base. More was not required from old-style cash registers; information on sales volumes was recorded in the ECLZ (electronic secure control tape).

The use of cash registers for processing cash payments for UTII in 2018, as well as for individual entrepreneurs on a patent, depends on whether they have employees. If there are employees in the field of trade or catering, 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 desks for these special regimes are being introduced in order to ensure the rights of consumers.

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

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

With regard to trading in the 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 desks. Regardless of the type trading place you will have to use CCP when selling clothes, leather goods, furniture, wooden products, carpets, rubber and plastic products and others (17 product groups in total).

By order of the Ministry of Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

An important innovation for online stores is that from July 1, 2018, cash registers will also have to be used in cases of online payment by card or through services such as Yandex Checkout. In this case, the buyer receives only an electronic check. Previously, there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own version, for example, sending receipts using a CMS or CRM system. Yandex.Checkout will transfer 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 it right now. Today it is the most adapted payment service to the new law. By leaving a request using the button below, you will receive 3 months of service at a premium rate with a minimum percentage (the connection itself is free):

When should I switch to a new CCP?

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

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

Online checkout requirements

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

New cash registers must comply with 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;
provide printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
accept from the operator confirmation of data receipt or information about the absence of such confirmation.

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

have a housing with a serial number and a manufacturer's seal and a non-volatile timer;
ensure information security of fiscal data and their encryption;
generate a fiscal sign with a length of no more than 10 digits for each fiscal document;
provide authentication of the operator of fiscal data and verification of the reliability of its confirmations;
form records in the memory of cash registers;
execute 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;
provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

Register of cash registers, which meet the requirements of online cash desks and are allowed for use, is published on the official website of the Federal tax service. Before deciding on your own which CCP (cash register) you can use, be sure to make sure that the selected model is in this registry.

Expenses for online cash desks

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

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

Naturally, the operator's 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 grow to 12,000 rubles per month.

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

As for the cost of the device itself, if you already have it, it is possible that it will be possible to upgrade it, rather than buying a new one. Find out how your cash register equipment corresponds mandatory requirements and the ability to install a fiscal drive instead of ECLZ, it is possible from the manufacturer or operator.

In the table, we have given the approximate cost of the cost of online cash registers 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.

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