When to switch to new cash registers. Actual questions on working with online cash registers

From February 1 this year, the Federal Tax Service registers only online cash registers. And from July 1, many entrepreneurs and companies should switch to using online cash registers in settlements, with some exceptions. Read about the changes in cash registers in 2017, the latest news about the transition to online cash registers in this article.

Who is covered by the new requirements?

The scope of application of the new cash registers relates to cash settlements and electronic means of payment. Law No. 290-FZ dated 07/03/2016, which amended these changes to the Law on CCP dated 05/22/2003, significantly expands the scope of cash registers, extending it, among other things, to settlements with buyers who are carried out by persons using UTII, patent system, as well as for entrepreneurs and companies that, when providing household services, do without cash registers, writing out BSO.

According to the transitional provisions of the 290th Federal Law, these persons will have to start using online technology from July 1, 2018. Companies and entrepreneurs not related to these persons and not subject to statutory exceptions, must use online cash registers from July 1, 2017.

The introduction of new cash registers will require appropriate investments from entrepreneurs. According to rough estimates, the costs will amount to about 20 thousand rubles.

This will include expenses:

for the purchase or modernization of a cash register (from 12 thousand rubles);
for service under a contract with fiscal operator, through which information about payments made through the cash desk will be received by the Federal Tax Service (from 3 thousand rubles per year).

In addition, costs may apply:

for the purchase of an electronic signature (about 2 thousand rubles);
to connect to the Internet at the place where the cash register is used;
to update the software taking into account the new requirements for the information displayed on the receipts (the list of purchased goods, the price, the discounts provided for each product should be indicated).

In addition, an annual (for small businesses every three years) replacement of the fiscal drive will be required. The rules for working with new equipment will need to train staff or hire already trained employees.

What is all this for? According to officials, the introduction of online cash desks will help to dramatically increase tax collection. At the same time, they are guided by the experience of South Korea, where the use of such measures led to an increase in tax revenues to the treasury by 2 times. In addition, officials believe that the use of online cash desks will optimize control over the implementation of payments and reduce the number of business inspections.

Who should not use online cash registers for payments?

There are still exceptions in the law on cash registers in which the use of cash registers is not required. Who is not affected by the KKM changes in 2017? Among the types of activities exempted from KKM, in particular, include:

sales of printed publications and related products in newspaper and magazine kiosks;
sale of tickets in public transport;
trade in retail markets, fairs, exhibitions;
trade in kiosks with draft soft drinks, ice cream;
trade from tanks with kvass, milk, etc.;
trade in waddle vegetables and fruits;
repair and coloring of footwear;
renting out residential premises belonging to entrepreneurs.

There is no need to apply CCP to pharmacies located in rural areas. Without cash registers, you can work in remote or hard-to-reach areas, the lists of which are determined by the regional authorities. In areas remote from communication, the use of cash registers can be carried out in a mode that allows periodic transmission of settlement data.

Sanctions for violating the new CCP rules

In addition to the rules for using cash registers in 2017, the changes also affected sanctions for violating the established rules. The 290th law amended the Code of Administrative Offenses of the Russian Federation, according to which:

for settlements without a cash register of an entrepreneur, an official of the company can be fined ¼ to ½ of the amount of the settlement with a violation, but not less than 10 thousand rubles, and the company itself - ¾ to 1 amount of such a calculation, but not less than 30 thousand . rub. For a repeated violation, disqualification up to 2 years and suspension of activities up to 90 days can be applied;
for the use of cash registers in settlements in violation of the established rules, the entrepreneur and the official of the company can be fined 1.5 - 3 thousand rubles, the company - 5 - 10 thousand rubles.

The timing of the transition to online cash registers is not the same for everyone. There is a category of “beneficiaries” who are allowed by the new rules to switch to online cash registers gradually, and not immediately from February 2017.

We will advise on the timing of the transition to the online checkout.

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When did the new version of Law No. 54-FZ enter into force and why is this date important

On the basis of paragraph 1 of Article 7 No. 290-FZ, the new version of Law No. 54-FZ entered into force on July 15, 2016. The exception is certain provisions for which their own deadlines are set.

July 15, 2016 is perceived by many as an obligation to make a mandatory transition to online cash registers from this date. But the specified date is important because for individual organizations and entrepreneurs (in the text below - enterprises) from July 15, 2016, the law is retroactive. In other words, the new version of No. 54-FZ allows you to use its old provisions that were in effect until 07/15/2016.

Important: Article 7 of the Federal Law 290-FZ is amended, which for some small businesses postpone the transition to online cash registers until July 01, 2019.

In addition, from July 15, 2016 to January 31, 2017 inclusive, provisions No. 54-FZ on the mandatory conclusion of an agreement with OFD operator and on the transfer of data with its help to the tax authorities on the basis of paragraph 5 of Article 7 No. 290-FZ can be applied by enterprises so far on a voluntary basis. But already from February 01, 2017, this voluntary procedure becomes a duty.

When is the mandatory transition to online cash registers

From February 01, 2017, those entrepreneurs and organizations for which Article 7 No. 290-FZ does not provide for the right to defer, are required to switch to online cash registers and begin transferring their data when making settlements to the tax authority through fiscal data operators (OFD).

From that moment on, for these persons, the possibility of using cash registers in the old order is lost. But not at once!

Find out about the timing of the transition to online checkout!

Leave your phone number, we will call you back and answer your questions!

You can use the cash desk in the old order until July 01, 2017.

Based on paragraph 3 of Article 7 No. 290-FZ, enterprises are allowed to:

until January 31, 2017 (inclusive!) register cash registers in the manner established by the old version of Law No. 54-FZ, which was in force until July 15, 2016, and adopted in accordance with this version of the law regulations;

it will be possible to apply, re-register and de-register cash registers, including those registered in the old order (until January 31, 2017 inclusive), in accordance with the old version of Law No. 54-FZ and regulations adopted on its basis but only until July 01, 2017.

In other words, if an enterprise that is obliged to use CCP for settlements decides to register in the same order cash registers, then up to January 31, 2017 it will be able to do this, and already on February 01, 2017 it will be denied. At the same time, from July 01, 2017, such an enterprise will have to make a mandatory transition to online cash desks.

The timing of the transition to online cash desks for various categories of entrepreneurs can be found in the TABLE (PDF file).

In addition, despite the fact that paragraph 3 of Article 7 No. 290-FZ states that the re-registration of cash registers registered before 02/01/2017 can be carried out according to the old procedure until 07/01/2017, the tax inspectorate claims that the re-registration of such a CCP can also be performed only until February 01, 2017 and no later.

And from February 01, 2017, everyone who applied for registration of a CCP will be required to conclude an agreement with the OFD operator and begin to transfer fiscal information to the tax authorities in the process of settlements with customers.

From this date, registration and re-registration of cash registers that do not support work with the tax authority through the OFD is not allowed.

The stages of transition to online cash registers are shown in the table (clickable):

However, the exception is those enterprises that, on the basis of paragraph 7 of Article 2 of the already new edition of Law No. 54-FZ, operate in areas remote from networks. Such enterprises can use cash registers for settlements, which do not transmit data through the OFD operator.

But you can work with such cash registers only if the area is officially recognized as remote from the network by the authority state power subject of the Russian Federation. Moreover, this body must approve the list with such areas, based on the analysis of the provisions of paragraph 7 of Article 2 of the new edition of Law No. 54-FZ, after these amendments come into force. Those. since July 15, 2016.

"... At the same time, the Federal Tax Service of Russia informs that in the presence of circumstances indicating that organizations and individual entrepreneurs took all measures to comply with the requirements of the legislation of the Russian Federation on the use of cash registers (for example, they entered into an agreement with the manufacturer of fiscal accumulators on the supply of a fiscal accumulator), then they are not held liable. (The relationship between the provisions of parts 1 and 4 of article 1.5, part 1 of article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The relevant clarifications were given by the Ministry of Finance of the Russian Federation in letter No. 03-01-15/33121 dated May 30, 2017."

Benefit for switching to online cash registers

It is not provided for everyone, but only for those to whom the old version of Law No. 54-FZ granted the right not to use cash registers in calculations. These beneficiaries include:

entrepreneurs who work on the patent tax system, and entrepreneurs and organizations using UTII for those types of activities for which this regime is established on the basis of clause 2 of article 346.26 of the Tax Code of the Russian Federation (clause 7 of article 7 No. 290-FZ). But these persons may not use the CRE and not switch to the online cash register until 07/01/2018 only on the condition that they issue documents confirming the payments made at the request of their customers. At the same time, for these purposes, the procedure for issuing and the requirements for these documents are established by the old version of Law No. 54-FZ. In addition, registration with the help of these documents is possible only for cash settlements and (or) settlements using payment cards in the acquiring mode;

Entrepreneurs and organizations providing services or performing work, regardless of the taxation system they apply, have the right until July 01, 2018 also not to apply cash registers and not to switch to online cash registers (clause 8 of Article 7 No. 290-FZ). But this is only possible on the condition that, when settling accounts with clients, they issue strict reporting forms in accordance with the requirements that were in effect in the old version of Law No. 54-FZ. Moreover, the right to use BSO in the old order until 07/01/18 applies only to cash payments and (or) using payment cards. Besides, important is the wording "performing work", which is given in paragraph 8 of Article 7 No. 290-FZ, since in the old version of Law No. 54-FZ strict reporting forms were issued only when providing services (!) to the population. And this is controversial;

organizations and entrepreneurs, to whom the old version of No. 54-FZ granted the right not to apply CCP, retain this right until July 01, 2018 on the basis of clause 9 of Article 7 No. 290-FZ. These persons include enterprises, including those listed in paragraph 3 of Article 2 of the old version of No. 54-FZ. For example, these are enterprises operating in remote areas, etc. They also start working taking into account the new requirements only from July 1, 2018;

Entrepreneurs and organizations that trade using vending machines (vending) have the right until July 01, 2018 also not to use cash registers as part of these vending machines.

Let's consider how the procedure for applying CCPs will change next year, as well as control by the tax authorities and liability measures for non-use or incorrect use of CCPs.

On July 15, 2016, amendments ((hereinafter referred to as the Law No. 290-FZ)) to the Law on CCP (Federal Law No. 54-FZ of May 22, 2003 (hereinafter referred to as the Law on CCP)) came into force, which introduce new requirements for the order registration and use of cash registers, expand the scope of its application, as well as the rights of tax authorities to control and receive information.

In addition, changes have been made to the Code of Administrative Offenses, which toughen the responsibility for non-use or incorrect use of the CCP and introduce new types of penalties.

Procedure for applying CCP: new requirements

The law on cash registers now imposes more stringent requirements on cash registers and the procedure for settlements with buyers (clients). The purpose of the changes is to ensure the possibility of transferring information on settlements (fiscal data) to the tax authorities in real time through the cash register.

Recall that in 2014-2015, an experiment was conducted on the territory of a number of constituent entities of the Russian Federation on the use of online cash desks (decree of the Government of the Russian Federation dated July 14, 2014 No. 657). It was recognized as successful, and now the experience gained is being disseminated throughout the country.

Organizations and individual entrepreneurs (hereinafter referred to as IP) that carry out cash settlements and (or) settlements using payment cards when selling goods, performing work or providing services (referred to in the Law on CCP as “users” (paragraph 17 of article 1.1 of the Law on CCP)), will have to purchase and register cash registers that meet the new requirements (https://www.nalog.ru/rn77/related_activities/registries/reestrkkt/) under the new rules, as well as conclude an agreement for the processing of fiscal data transmitted through the cash register, with the operator of fiscal data - a specialized organization that has the appropriate permit issued by the tax authorities (Article 4.4 of the Law on CCP). The functions of the operator include the processing, storage and transfer of information to the tax authorities. His services are paid.

The use of a CCP that does not meet the new requirements is allowed until July 1, 2017, and its registration under the old rules is until February 1, 2017 ().

The new procedure for registering cash register equipment consists in the user submitting to the tax authority an application for registration on paper or in electronic form through the cash register office on the website of the Federal Tax Service of Russia. The user enters the registration number of the cash register received from the tax authority, as well as information about himself and the cash register and then submits the registration report generated in the cash register to the tax authority. We especially note that the technical support of CCP for registration is no longer required.

The order of application of the BSO has changed. Now this is a primary accounting document, equated to a cash receipt, generated in electronic form and (or) printed using a cash register at the time of settlement with the buyer, containing information about the settlement, confirming the fact of its implementation (paragraph 5, article 1.1 of the Law on cash registers). From July 1, 2018, the CCP Law does not provide for the use of BSOs made by printing ().

Fundamental innovations have appeared in terms of information about calculations. Firstly, a two-dimensional bar code (QR code no less than 20 × 20 mm in size) will now be printed on a cash receipt or BSO, containing in an encoded form the details of checking the document (date and time of the calculation, the serial number of the fiscal document, the sign of the calculation, the amount of the calculation, the serial number of the fiscal accumulator, the fiscal sign of the document) (clause 1, article 4 of the Law on CCP).

Secondly, organizations and individual entrepreneurs have an obligation in the event that the buyer (client) provides, before the calculation of the subscriber phone number or e-mail address, to send them information identifying the cash receipt or BSO issued on paper (registration number of the cash register, amount, date and calculation time, fiscal sign of the document), as well as information about the address of the Internet resource where a cash receipt or BSO can be received free of charge. Moreover, the received document in printed form is equated to a check or BSO issued by a cash register (clauses 2, 3, article 1.2 of the Law on CCP).

Scope of application of CCP expanded

The list of activities and special circumstances in which the use of cash registers is not required (clause 3, article 2 of the Law on cash registers) has not changed. However, the new version of the Law on CCP does not provide for the benefits that were previously provided to organizations and individual entrepreneurs providing services to the public, payers of UTII and individual entrepreneurs using the patent taxation system (hereinafter referred to as PSN).

Recall that until July 15, 2016, organizations and individual entrepreneurs providing services to the population were exempted from the obligation to use CCP. Instead of cash receipt they could issue a BSO to the client with the details established by the Government of the Russian Federation (clauses 3, 5-6 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by the decree of the Government of the Russian Federation dated 06.05.2008 No. 359 ( hereinafter - the Regulation)). BSOs were printed or formed using automated system. If the automated system, in terms of its functioning parameters, met the requirements for CCPs (clauses 11, 12 of the Regulations; letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250, dated February 3, 2009 No. 03-01-15 / 1-43, dated November 26, 2008 No. 03-01-15 / 11-362, dated August 22, 2008 No. 03-01-15 / 10-303), then, in fact, organizations and individual entrepreneurs using such systems used a special type of CCT. Printed BSOs were usually filled out by hand.

As noted above, from July 1, 2018, the Law on CCP does not provide for the use of BSOs made by printing (part 8, article 7 of Law No. 290-FZ). In turn, an automated system for the formation of BSOs in accordance with the changes is a CCP used for the formation of BSOs in electronic form, as well as their printing on paper. Thus, the practical difference between the issuance of a cashier's check and the issuance of a BSO has disappeared. Therefore, an organization or individual entrepreneur providing services to the public will have to purchase and register a cash register that meets the new requirements and conclude an agreement for the processing of fiscal data with a fiscal data operator.

Similarly, individual entrepreneurs using PSN, as well as organizations and individual entrepreneurs - UTII payers, from July 1, 2018, lose the right to carry out cash settlements and settlements using payment cards without the use of cash register equipment, provided that a document (sales receipt, receipt or receipt) is issued at the request of the buyer (client). other document confirming acceptance Money for the corresponding product (work, service).

The use of CCP now involves more responsibility

Legislators have significantly changed the system of punishments in the field of CCP application.

Previously, the Code of Administrative Offenses provided for all violations (non-use of CCP; application of CCP that does not comply with established requirements; violation of the CCP registration procedure; failure to issue a cash receipt to the buyer) a single measure of responsibility (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation in the previous version): a warning or a fine in the amount of 1,500–2,000 rubles for citizens, 3,000–4,000 rubles for officials and 30,000–40,000 rubles - for legal entities.

With the entry into force of Law No. 290-FZ, a whole set of new administrative offenses and types of fines appeared in the Code of Administrative Offenses. In addition, the amounts of fines are set not just in rubles, but in an amount that is a multiple of the amount of the payment made in violation.

So, non-use of CCP in cases established by law entails a fine (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

For officials in the amount of from 1/4 to 1/2 of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;

For legal entities - from 3/4 to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash register equipment, but not less than 30,000 rubles.

Repeated commission of the above offenses in the event that the amount of settlements amounted, including in aggregate, to one million rubles or more, entails disqualification for officials for a period of one to two years, and administrative suspension for individual entrepreneurs and legal entities activities for up to 90 days (parts 2, 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Note that the responsibility individuals- performers (that is, ordinary sellers) are excluded from Article 14.5 of the Code of Administrative Offenses. Only officials will be punished.

The use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, the procedure, terms and conditions for its re-registration, the procedure and conditions for its application entails (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

warning or imposition of an administrative fine on officials in the amount of 1,500 to 3,000 rubles;
for legal entities - a warning or the imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Note that this measure of responsibility will be applied only from February 1, 2017 ().

Liability has been introduced for failure to submit or violation of the deadlines for submitting information and documents at the request of the tax authorities: a warning or a fine in the amount of 1,500 to 3,000 rubles for officials and a warning or a fine from 5,000 to 10,000 rubles for legal entities (part 5 of article 14.5 of the Code of Administrative Offenses RF).

Responsibility has been established for failure to send a cash receipt or BSO to the buyer (client) in electronic form or failure to transfer the specified documents on paper at his request: warning or imposition of a fine on officials in the amount of 2000 rubles, on legal entities - warning or imposition of an administrative fine in the amount of 10 000 rubles (part 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Go to online cash registers since 2017 almost all organizations and individual entrepreneurs engaged in retail trade should. This is provided for by the Federal Law of July 3, 2016 No. 290-FZ (See ““). The new cash registers (online cash registers) will transfer data on sales and settlements to tax inspections via the Internet online. Moreover, it will be necessary to generate not only paper, but also electronic checks, which will be sent to customers by e-mail. From what date will online cash registers be mandatory? Is it possible to get online cash register for free Or do you need to buy it? Who is exempt from using online cash registers? You will find answers to these and other questions in our article.

Introductory information

Effective July 15, 2016 online cash register law(Federal Law No. 290-FZ of July 3, 2016). It obliges retailers to use online checkouts when paying customers. The law on online cash registers has been adopted and from 2017 it will affect almost all businesses: both small and large.

The main purpose of the work of new online cash desks is that data on punched checks will be transmitted to the IFTS server. This data will need to be transferred through fiscal data operators, with which each seller will need to conclude an appropriate agreement.

Note that some organizations and individual entrepreneurs have already tested online cash registers as part of a pilot project that took place in Moscow, the Moscow and Kaluga regions and Tatarstan. The tax authorities considered the pilot project successful and considered that the introduction online checkout for shops throughout the country will allow to bring sales out of the shadows, which are not recorded by sellers in any way and, as a result, the budget receives less taxes. Here is the official information from the FTS website:

The principle of operation of online cash registers

To make it easier to explain how the system of functioning of new cash registers is arranged, we suggest paying attention to the diagram, which explains the main stages of passing information about settlements:

Each sale will be recorded as follows: as soon as the seller breaks the check, the online cash register will generate a fiscal sign and send it to the fiscal data operator for verification. The operator will save this information, and give back to the seller a unique check number. Most likely, it will take no more than 1.5 seconds. Without data transfer to the fiscal data operator, it will be simply impossible to generate a check with a number. Also, the fiscal data operator will transfer information about the completed sale to the Federal Tax Service.

The fiscal data operator is an intermediary between the cash desk and the Federal Tax Service. Such an operator can be a Russian organization that has received the appropriate permission from the state.

In this case, the seller will be obliged to send an electronic check to the buyer to his e-mail or smartphone (by phone number), if the buyer provides such data. In addition, at the request of the buyer, the seller will be required to issue a paper receipt with a QR code. Having received a check, the buyer via the Internet, in particular, can check whether the information about the purchase was transferred to the Federal Tax Service.
By the way, the cash receipt will have new details. We list some of them:

The cost of new CCP

Let's say right away that not everyone will need to buy new online cash registers. The fact is that a number of models of old cash desks can be upgraded by installing new software and a fiscal drive. According to our data, such an upgrade will cost about 4000-5000 rubles. If by technical specifications It is impossible to upgrade the existing cash register, then you will need to purchase a new one. Its price will depend on the specific model. Some will cost about 17,000 - 20,000 rubles. But, most likely, due to high competition, buy online cash register it could be cheaper.

On the body of each online cash register there must be a serial number, a built-in real-time clock and a device for printing receipts. More detailed requirements for cash desks are specified in Article 4 of the Federal Law of May 22, 2003 No. 54-FZ (as amended by the new law).

Also keep in mind that you will need to conclude a paid agreement with the fiscal data operator. There are no fixed prices for such services. However, according to our information, the estimated cost for one cash register will not exceed 4000 rubles per year.

Phased transition to online cash registers

Legislators have provided for a phased transition to online cash registers. There are 5 main stages.

№	Period	Explanation
1	from July 15, 2016 to June 30, 2017	Online cash registers can be used voluntarily. During this period, you can also modernize the existing cash desk and re-register it in tax office. To do this, you can already apply to the fiscal data operator.
2	from February 1, 2017	The transition to the mandatory use of online cash registers will begin. Tax inspectorates will no longer register cash desks that do not meet the new requirements. It will be impossible to register a “not online” cash desk. However, until July 1, 2017, you can still continue to use the old cash registers registered before February 1, 2017.
3	from July 1, 2017	Most organizations and individual entrepreneurs that are now using the old cash registers will be required to start using online cash registers. Exception: - organizations and entrepreneurs on UTII; - IP on a patent; - organizations and individual entrepreneurs in the provision of services to the population.
4	from January 1, 2018	It is only possible to generate and transfer a check in electronic form. Paper checks will need to be issued to customers only at their request.
5	from July 1, 2018	Mandatory to apply online CCP: - organizations and individual entrepreneurs on UTII that operate under paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation; - IP on a patent; - organizations and individual entrepreneurs in the provision of services to the population; - organizations and individual entrepreneurs using vending machines.

As can be seen from the table, from July 1, 2018, “sponsors” and individual entrepreneurs on a patent, as well as businesses providing services to the public, will be required to switch to online cash desks. However, until July 1, 2018:

"Creatures" and individual entrepreneurs on a patent have the right to work without a CCP, subject to the issuance of a payment document (sales receipt, receipt, etc.) at the request of the buyer (clause 7, article 7 of the Law of July 3, 2016 No. 290-FZ) ;
organizations and individual entrepreneurs, when providing services to the public, have the right to work without cash registers, subject to the issuance of typographic BSOs (clause 8, article 7 of the Law of July 3, 2016 No. 290-FZ).

Who is completely exempt from online cash registers

Legislators have determined the types of activities and services in the implementation (provision) of which organizations and individual entrepreneurs have the right not to apply CCP. Only a small number of firms and businessmen will not be able to use online cash desks. These are those who are engaged in small household services. For example, shoe repair, child care. New cash registers will not be required for the sale of certain types of goods: shoes and clothing made of leather, computer equipment, musical instruments, bicycles. Sellers of newspapers, ice cream, coupons and tickets, as well as those who are in hard-to-reach areas where there is no Internet, will have the right not to use CCP. The list of such places should be included in the list approved at the regional level (Article 2 of the Federal Law of May 22, 2003 No. 54-FZ, as amended by the commented law).

Advantages of online cash registers

The transition to online cash registers is likely to cause some inconvenience to businesses. Will need to bear and some financial expenses. However, there are still some advantages:

Registration and re-registration of online cash desks

As we have already said, from July 15 to January 31, 2017, organizations and entrepreneurs have the right to register and apply online cash registers on a voluntary basis. But from February 1, 2017, only online cash registers will be registered. Ordinary cash registers registered before February 1, 2017 can be used until July 1, 2017.

The procedure and conditions for registration, re-registration and deregistration of online cash registers are regulated by Article 4.2 of the Law of May 22, 2003 No. 54-FZ.

You can register an online CCP at any tax office, not just your own. For this purpose, you will need to apply:

"on the paper";
in electronic form through the CCP office (this will require a digital signature).

The application form for registering a CCP in the near future should be developed by the Federal Tax Service of Russia.

New fines

In connection with the adoption of the commented law, administrative fines associated with the use of CCPs will become tougher. Here are the new fines in the table:

Violation	Fine or punishment
Violation	For officials	For organizations or individuals
The company did not use cash	From 25% to 50% of the settlement amount outside the cash desk (minimum 10 thousand rubles)	From 75% to 100% of the settlement amount outside the cash desk (minimum 30 thousand rubles)
The company did not use the cash desk (repeated violation), and the amount of settlements exceeded 1 million rubles.	Disqualification for up to one year	Suspension of activities for up to 90 days
The use of a cash register that does not meet the requirements. Violation of the rules for registration of cash register equipment, the terms and conditions for its re-registration, the procedure for its application	Warning or fine for 1.5–3 thousand rubles.	Warning or fine for 5-10 thousand rubles.

Keep in mind that the online checkout bill has already become law. Therefore, it cannot be ignored. If you have any questions about online cash desks, write to us on the website in the contacts section and we will try to explain the features of the new law.

We have collected all useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law No. 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the use of cash registers". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with CCP - UTII and PSNshchikov. Online cash desks 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 this article was written, several important changes law, new clarifications from the Federal Tax Service came out.

Read the post for the latest information:

What is an online checkout

Online cash register is a cash register that meets the new requirements:

prints a qr-code and a link on the receipt,
sends electronic copies of checks to OFD and customers,
has a built-in fiscal drive,
interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers since 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing cash registers that were released earlier.

For example, all cash registers and fiscal registrars of Wiki can be modified to an online cash register. The price of the upgrade kit is 7500 rubles. The total includes the cost of a fiscal drive (6,000 rubles), a nameplate and documentation with a new CCP number (1,500 rubles). Software updates at all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are entered in a special register of cash register models and approved by the Federal Tax Service.

How the online cash desk works and what should be on the check now

The process of selling at the online checkout now looks like this:

Online checkout contains:

If the buyer asked to send an electronic copy of the check, then the client’s email address or his subscriber number must be indicated in the paper one.

The address of sale varies depending on the type of trade. If the cash desk is installed indoors, then you must specify the address of the store. If trading 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 check.

The name of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- an organization responsible for the acceptance and transfer of 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 customers. The list of accredited OFDs is presented on the website of the Federal Tax Service.

Register of online cash desks is a list of cash registers ready to work under the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 CCP models. The list is updated, anyone can see it on the tax website. Each specific cash desk is also entered in the register of CCP copies.

fiscal accumulator encrypts and transmits fiscal data to the OFD. FN came to replace ECLZ.

fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for the fiscal drive are described in the law, now there is one model of the fiscal drive available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator for all entrepreneurs is different 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 CCP is obliged to keep the FN after replacement for 5 years. An entrepreneur can change the FN on his own. But in order to avoid problems with registration or replacement of a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6000 rubles.

Agreement with OFD- a mandatory document under the requirements of the new law. Without it, it will not even be possible to register an online cash register. However, the owner of the cash desk can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should switch to online checkout

The transition to online cash registers takes place in several stages and affects:

entrepreneurs who already use CCP,
dealers in excisable goods,
online store owners
entrepreneurs providing services to the public and not using cash desks, 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 (BSO) 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 kind of online cash register and it also transmits data online. .

Terms of transition to online cash desks: 2017-2018.

February 1, 2017	Owners of newly registered cash registers The transition to online cash desks begins and the replacement of ECLZ and the registration of cash desks in the old order are stopped.

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 registers depending on the chosen taxation system.

July 1, 2017	Organizations and individual entrepreneurs on DOS, USN and ESHN After this date, cash desks with ECLZ cannot be used, all cash registers must work with fiscal accumulator.

July 1, 2018	Organizations and individual entrepreneurs on UTII IP on PSN who sell retail and provide catering services IP on UTII if they have employees

July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, Besides retail and catering IP on UTII without employees who sell retail or provide catering services Organizations and individual entrepreneurs providing services or performing work, subject to the issuance of a BSO to the buyer

Very often, entrepreneurs ask the question: “If a company operates on two taxation systems, the simplified tax system and UTII, when to switch to new rules?”

From July 1, 2017, taxpayers on the simplified tax system must use the online cash register. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempt from online cash registers

As before, the following are exempted from working with cash desks: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting their own housing, organizations with non-cash payment, credit organizations and companies in the market valuable papers, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash desk. True, the list of such areas is determined by local leaders.

How to switch to online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future work of a business, and should be approached responsibly.

The main thing is not to delay. If you are planning to make the transition, let's say, in late spring, then there is every chance that you will be late with the transition to the online checkout by July 2017.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This gives rise to many difficulties: online cash register manufacturers 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 legitimate trade. Well, or trade with the risk of getting a fine.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.

Select an online cash desk to switch to 54-FZ
Solutions for any business

The procedure for switching to online cash registers

So, to move smoothly to the online checkout, plan thoroughly and proceed in stages:

1. Find out if existing equipment can be improved

Contact your box 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.

Add to this amount the work of the TsTO (or ASC) to finalize the CCP. Although registering a cash register and a drive on the website of the Federal Tax Service 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 (6500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for the replacement of the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remake old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

In order not to waste your money, do a little market research. Find out how much it costs to upgrade a cash register on average in the market (from different manufacturers), how much a new online cash desk costs. Compare the functionality of the old modified cash register and new online cash register. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
Checking fiscal drives - a similar service for checking fiscal drives (so that you don't get sold a broken or already used drive).

3. Schedule ECLZ Replacement

In order not to overpay for the work of the ECLZ, specify when its service life ends. At the end of the ECLZ, it is better for you to immediately install a fiscal drive and go to online cash desks.

4. Swipe the Internet to the store

The Internet for the online cash register must be stable. Check if the ISPs in your area have special rates (you can also consult your ASC). Find out what works for you: wired internet or Wi-Fi modem.

5. Check for cash program updates

If you work with cash register software, for example, with an accounting system, be sure to find out if it will be finalized to work according to the new rules, whether it is compatible with the online cash register, how much the revision will cost and when it will be carried out. Wiki's cash desks work with all inventory systems for free - this is our basic functionality.

After all preparatory work Decide when you want to switch to online checkout.

6. Remove the old cash register from the register of the Federal Tax Service

Contact your TsTO and remove the report from the ECLZ. Write an application for deregistration and go to the tax office. You should have a cash register owner card with a deregistration mark on your hands.

7. Choose an OFD and conclude an agreement with it

This is a prerequisite for registering an online cash register. Explore the 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 draw up paperwork or go to the branch.

After the conclusion of the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while, you will be given a registration number.

The electronic method of registering an online cash register allows you to save time. To set up an online cash register, you will need a digital signature. Get it in advance at any certification center.

How to register an online cash register:

On the site nalog.ru, register in your personal account.
Fill out an application on the FTS website.
Enter the registration number of the online cash register and fiscal accumulator.
Fill in the details of the OFD.

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. The amount of penalties: from 3,000 rubles to the prohibition of trade.

The procedure for filing an administrative violation has become easier. For the first violation, in some cases, a verbal warning is possible, but for a second violation, trading is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, follow all the requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answering simple questions about your outlet will help you decide on the requirements.

Are you going to use the cash register as a business automation tool? 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 checkout that at least knows how to upload sales data to Excel spreadsheets.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash desk should be adapted for EGAIS, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or staff IT specialist? Now the cash desk is an IT system, which includes not only a cash register, but also an Internet connection, a connection with the OFD and a cryptographic tool. If you do not have an employee in your staff who can carry out prompt diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with a service center.

Having decided on the main characteristics, you can make a decision.

Example: choose a checkout for a convenience store

Let's say you have a small convenience store with a range of beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash desk that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash desk is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with EGAIS and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner, from whom you will buy a cash register.

Example: choose a cash desk for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and are not going to. You collect information about customers in a common CRM system. There is a computer engineer on staff who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. Your technical specialist will find all the necessary instructions in the Dreamkas support section and the OFD that you choose.

If you do not have an ordinary hairdresser, but a premium class salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in functions from budget cash desks, but its design is designed specifically for boutiques, salons and expensive cafes.