fiscal storage. How to choose a fiscal drive for the cash register

The fiscal drive is a chip inside the cash register. It records information about each sale and transmits it to the fiscal data operator (FDO). The operator processes and transmits the data to the tax office - this is how the tax office finds out how much money has passed through the cash register.

At the old cash desks, EKLZ was responsible for information - a secure electronic control tape. She wrote down the amount of each sale, and once a year she was taken out of the cash register and taken to the tax office for a check. Inside the new cash desks is FN. It records more information: not only the amounts, but also the list of goods. This data is transmitted via the Internet. The tax office receives all the information online, so there is no need to carry the FN anywhere.

Both the ECLZ and the FN have a limited service life, but only the employees of the maintenance center could replace the ECLZ, and the FN can be changed independently.

ECLZ memory was only 4MB - it's like four photos on a phone or half a song in MP3 format. In high-traffic stores, the electronic tape quickly became full and sometimes had to be replaced. ahead of time. The memory of the fiscal drive is 64 times larger. The FN passport does not say how many checks it can hold, but craftsmen dismantled one of the first FN and found a 256 MB memory module inside.

Although the memory has increased many times, the check size has also increased. When you buy FN, expect that it will be enough for about 230-250 thousand fiscal documents: if you print less than 700 receipts per day, FN should be enough for a year.

The old ECLZ models had 4 MB of memory, the FN - 256 MB, 64 times more. Photo ECLZ - texnokass.ru, photo FN - rikllc.ru

Which FN to choose



Order FN from Evotor and OFD Platform

Fiscal drives differ in expiration date and model.

FN validity period

The duration of the drives can be 13, 13/15 or 36 months. The choice of FN depends on the taxation system and the characteristics of the work. The number of months on the box is the maximum life of the drive. The actual time depends on the specifics of your work.

If you trade on the general taxation system

Entrepreneurs who trade common system(DOS) must use a drive that has a validity period of 13 or 13/15 months. The drive will serve them all the declared months.

In general, the law says that entrepreneurs on the OSN can use the drive for a period of “at least 13 months”, that is, any: for 13, 13/15 or 36 months. But the FN passport for 36 months does not mention the DOS for trade: the manufacturer does not explain how long such a drive will work and whether it will work at all. Therefore, it is better not to buy such drives.

If you trade on special modes or provide services

Entrepreneurs on simplified taxation, imputation, patent, ESHN and those who provide services should use only FN for a period of 36 months: it will also work, as it is written, for 36 months. The exception is the trade in excisable goods and the temporary (seasonal) nature of the work, about them below.

If you trade in excisable goods, work seasonally or autonomously

Everyone who works on a special regime and trades in excisable goods can use the FN for 13, 13/15 or 36 months, but they will all last 410 days (a little more than 13 months).

Entrepreneurs in a special regime with a seasonal nature of work can use the FN for 13, 13/15 or 36 months. Drives will last the maximum stated period.

Entrepreneurs who work autonomously, that is, their cash desk does not transfer data to the OFD, can use FN for 13, 13/15 or 36 months. FN for 13/15 months will last 13 months, FN for 36 months - 560 days (slightly more than 18 months).

Entrepreneurs who trade in excisable goods, but do not transfer data to the OFD, can use the FN for 13, 13/15 or 36 months. All models will last 410 days.

FN model

The FN model is the numbers in the name of the drive: FN-1 and FN-1.1. Different FN models support different formats of fiscal documents. Fiscal Document Format (FFD) is a special type of documents that are generated by the cash desk and accepted by the Federal Tax Service. Now there are three formats: 1.0, 1.05 and 1.1, but over time, the tax office plans to completely switch to FFD version 1.1.

The fiscal drive model FN-1 works only with formats 1.0 and 1.05, and FN-1.1 - with all existing ones. The format in which the cash desk sends documents depends on the model of the fiscal drive and the firmware version of the cash register.

All this is important for those entrepreneurs whose cash registers have an old firmware that transmits fiscal documents in format 1.0, and a drive of the FN-1 model: before January 1, 2019, they will have to update the cash register firmware and change the data format to 1.05. According to the order, when changing the format, it is necessary to replace the FN with a new one, but the government wants to amend the order - entrepreneurs will not have to buy a new FN when switching from format 1.0 to format 1.05.

If the cash desk is already working with FFD version 1.05, you do not have to do anything.

When you search fiscal accumulator on the Internet, you will also find MGM-FN-1. This is a reusable test fiscal drive. It is needed by cash register and software developers to test and configure equipment on the OFD test site. Test FN does not form a fiscal sign: checks have no legal force. Such a FN will not suit you.

Why buy FN for 15 months, if you can for 36




The main questions about the FZ-54

The law allows many businesses to use FN with a validity period of “at least 13 months”. It seems logical to buy a drive for 36 months, save money and forget about servicing the cash register for three years. In fact, saving is unlikely to succeed.

Firstly, as mentioned above, the period indicated on the box does not always coincide with real term drive operation. For example, if the cash register does not transfer data to the OFD, the fiscal drive for 36 months will work only 18.

Secondly, the memory drives for 13/15 months and 36 months are the same. It is large, but not infinite: if you break through more than 200 checks a day, one fiscal accumulator for three years may not be enough for you. It is easier and more reliable to buy FN for 13 or 13/15 months.

What happens if you use the wrong FN

Responsibility for violations of the rules for working with the cash register is determined by the Code of Administrative Offenses of the Russian Federation,

If you are on a special regime or provide services, you are required to use the FN for 36 months. However, if you bought a FN for 13 months, you can use it until the expiration date. In general, warnings and fines are expected for this, but in May 2017 the tax authorities published a letter in which they pointed out a loophole in the law: organizations with a seasonal nature of work are not required to use a drive for 36 months. What is "seasonal", the law does not tell and leaves the interpretation of the term to the discretion of the entrepreneur. This means that in order to avoid a fine for the wrong drive, it is enough for special regime officers to approve the seasonal nature of the work within the organization.

Where to buy FN




with fiscal accumulators for 13 or 36 months

Fiscal accumulators are sold by manufacturers cash register, service centers, OFD and manufacturers of FN. The price depends on the model, validity period, number of drives - often it is not even written on the site.

Do not forget that the law allows only certified manufacturers to produce fiscal drives, and the drives themselves are entered in the tax register. Please check the listing before purchasing.

If you are buying new cash register, most likely the fiscal drive will be included.

1. Choose the FN model based on your taxation system and work features:

Entrepreneurs on the general taxation system, if they trade: must use FN for 13/15 months. It will last 15 months.

Entrepreneurs on special regimes (USN, UTII, PSN) and those who provide services: must use FN for 36 months. It will last 36 months.

Entrepreneurs who work seasonally on special regimes: may use FN for 13/15 months or 36 months. Both models will last as long as possible.

Entrepreneurs who work on a special regime and trade in excisable goods: may use FN for 13/15 or 36 months. Both models will last 410 days (just over 13 months).

Entrepreneurs who work autonomously (the cash desk does not transfer data to the OFD): may use FN for 13/15 or 36 months. FN for 13/15 months will last 13 months, FN for 36 months - 560 days (slightly more than 18 months).

Entrepreneurs who trade in excisable goods, but do not transfer data to the OFD: may use FN for 13/15 or 36 months. Both models will last 410 days.

2. FN for 36 months will work all 36 only at the box office of special regimes and those who provide services. If the cash register is autonomous, the drive will last only 18 months.

3. All FN models are suitable for all cash register models - buy any one that suits your taxation system and the specifics of your work.

4. If you are submitting documents in the FFD 1.0 format to the tax office, before January 1, 2019, switch to FFD 1.05. To do this, update the firmware of the cash register. Even according to the law, it is necessary to replace the FN with a new one, but do not rush to do this: the government is discussing the transition to FFD without replacing the drive.

5. If you are buying a new cash register, check with the seller if the fiscal drive is included in the kit. If yes, which one: model and period of work.

6. If you are a special regime, but use the FN for 13 months, decide within the company that you work seasonally - this will help you avoid a fine for the wrong FN model. After 13 months, buy FN for 36 months, as required by law.

What is a fiscal storage for? To whom and for how long to buy it? Where to buy FN and how to work with it? Why can it be blocked and how to re-register the fiscal drive? With the introduction of 54-FZ, entrepreneurs have many questions regarding working with this device. Look for answers and explanations to them in this article.










What is a fiscal storage?

The fiscal drive for the online cash register is an electronic chip installed in the new generation of cash desks. Also, the fiscal drive is a cryptographic device capable of protecting information from unauthorized persons using data encryption.

Replacing ECLZ with a fiscal drive


Functionally, the fiscal drive replaces the "black box" of old cash registers, called EKLZ (electronic control tape protected). The fiscal drive, like the ECLZ, accumulates and encrypts information, but the list of its functions is much wider than that of its predecessor.

First of all, devices differ in the amount of memory. If for ECLZ it was about 4 mb, then for the fiscal drive it is 64 times more and is already 256 mb.

Important! Since mid-2017, the fiscal drive has completely replaced the ECLZ and fiscal memory in cash registers.

Distinctive features of the fiscal drive:

  1. It has the function of signing checks with the electronic signature of the entrepreneur (the function is provided for the absence of the possibility of forging a check);
  2. Since the fiscal drive is a cryptographic tool, before transferring data, all information goes through the encryption process, which excludes the possibility of using information by unauthorized persons;
  3. The fiscal drive of the online cash register is able to decrypt messages from the fiscal data operator;
  4. Just like ECLZ, the fiscal drive stores all information about shifts, cashiers and checks, however, in addition, FN also collects information about the list of goods sold;
  5. The information collected by the fiscal drive is automatically transferred to the tax office after each transaction is completed.

Important! The fiscal accumulator must be changed once every 13, 15 or 36 months, depending on the taxation system.

The fiscal accumulator can be replaced by the store owner himself, although you can also use the help of a CTO employee.

Strict requirements are imposed on the fiscal drive:

  1. Mandatory sealing of the device case;
  2. Storage of the drive after the expiration of its life should not last less than five years;
  3. If the intermediary of data transfer to the tax office (OFD) within thirty days does not receive information about transactions performed through the online cash register, the fiscal drive will be automatically blocked.

Try the Business.Ru online cash desk and get all the equipment you need for work: fiscal registrars with a fiscal drive, smart terminals, barcode scanners, CEP, JaCarta keys, etc. Our specialists will set up an online cash register and a cash program on a turnkey basis.

In 2018, the period of the first replacement of fiscal drives in online cash registers, which were installed in 2017, begins. This procedure raises a number of questions from the owners of online cash registers. Read our article about how to replace FN, about possible causes and methods of replacement.

What is a fiscal storage for?


The fiscal accumulator is the third generation of devices designed to improve the process of state control of business and, first of all, control over its revenue.

The first two were fiscal memory and ECLZ. Both the first and second inventions were positioned by state authorities. control as a device that excludes external influence, which was supposed to preserve the originality of information about all transactions carried out at the cash desk.

However, the state did not take into account such a feature of Russians as the ability to think extremely creatively and creatively in emergency or critical situations (this is how any attempt by state bodies to strengthen control over entrepreneurs' revenues is perceived).

This feature is especially often manifested when there is a burning desire to circumvent the law.

Since the digital and IT sphere is also developing in the ranks of craftsmen, a program was written very soon, with the help of which the ECLZ is turned off, and the cashier at the end of the cash register calmly reduces debit with credit by editing cash receipts.

Naturally this program was in great demand among entrepreneurs. However, not everything is as sunny as it might seem:

  1. Firstly, to install this program, it was necessary to make changes to the internal firmware of the cash register, which could not go unnoticed if checked by a competent specialist;
  2. Secondly, any generated check will in fact be a fake, which will become known if it is verified;
  3. Thirdly, over time, the operational authorities began to pay special attention to points with "black cash desks", as you might guess, for the merchant, the matter did not end with a warning in this case.

However, needless to say, the people in Russia are not shy, and the software created by the geniuses of the "black market" was wildly popular, which was one of the reasons for the transition to the new generation of cash desks.

In the fiscal drive, the data encryption algorithm is thought out very seriously. There is also no possibility of falsifying information for the reason that the data is transmitted online.

That is, the entrepreneur simply will not have time to make adjustments. The installation of “left” software is also excluded in the first place by the fact that the body of the fiscal drive of the online cash register must be sealed.

When and to whom to start using the fiscal accumulator?


The timing of the start of using the fiscal accumulator directly depends on the timing of the transition of businessmen to the use of new generation cash registers:

  1. From July 1, 2017, online cash registers with a fiscal drive should be used by businessmen working in trade, on the simplified tax system, and OSNO and previously using cash registers;
  2. From July 1, 2018, entrepreneurs using special taxation systems in organizations - patent, UTII - switched to the cash registers of a new generation, and, accordingly, to the use of a fiscal drive. Also, enterprises issuing BSO will switch to online cash desks.

Try the simple and convenient Business.Ru online cash register and easily register sales in your store. All equipment and software of our online cash desk fully complies with the requirements of Law No. 54-FZ and EGAIS.

Do I need to change the FN version to switch to FFD 1.05?


To date, there are two versions of fiscal drives:

  • FN 1;
  • FN 1.1.

The versions differ from each other in what fiscal data formats (FFD) they work with.

Fiscal data format is a way to display fiscal data on a cash receipt. Fiscal data includes information about the point of sale, the details of the seller, the sign of the check, the location of the point of sale, etc.

According to the law, fiscal data must be in a strictly approved format and cannot be changed on someone's initiative.

The data format is important in the formation of any cash reporting:

  • creation of forms characterized by strict reporting;
  • creation of reports on the closing or opening of a cash register shift of an outlet;
  • reports generated during the registration or re-registration of cash registers;
  • reports that are generated at the time of closing the fiscal accumulator.

Based on the goals of the law “On the use of cash registers”, it can be seen that the state focuses on real-time data transfer from the seller to the tax service through an intermediary - OFD.


There is a huge amount of information being transferred, and with the onset of the deadline for the transition (currently July 1, 2019), its volumes will only increase.

In order to maximally unify the type of transmitted information and simplify the entire procedure, fiscal data formats are created.

There are currently two valid fiscal data formats:

  • version 1.0;
  • version 1.05.

Important! Another version of the 1.1 format is in development. Its launch is scheduled for January 2019.

The versions differ from each other by the details that are indicated in the strict reporting forms, and the structure, following which the information is entered into the document.

As usual, in the development of any devices and software for them - the higher the version, the higher the quality of the product.

If you are the owner of an online store, try the Business.Ru Online Checks web service, which fully complies with Federal Law 54-FZ, supports FFD versions 1.05 and 1.1, and is guaranteed to send electronic checks to your customers.

FFD version 1.0

He is the founder of a series of formats. It was developed based, for the most part, on theory. Accordingly, all the improvements made to the subsequent version appeared by trial and error.

A cash desk employee often could not perform an elementary operation, such as making an advance payment at the cash desk (such a need could arise if a deposit was supposed to be paid for a product or service).

Also in this version it is not possible to change the location of the outlet. The place indicated during the registration of the cash desk has always remained unchanged.

FFD version 1.05

During its development, the shortcomings of the previous version were taken into account. The possibility of putting down new signs of calculation was introduced, shortcomings were corrected.

Some sources say that FFD 1.05 is an intermediate version, but this does not prevent entrepreneurs from using it in online cash registers.

FFD version 1.1

This version is under development and has not been officially launched, but it is being actively discussed in the business sphere.

Version 1.1 will take into account all known errors, it will be optimized as much as possible for use by entrepreneurs. Commissioning is planned from January 2019. From the same moment, it is planned to decommission the version of FFD 1.0.

As for fiscal drives, the FN 1 version can work with such fiscal data formats as 1.0, 1.05. Fiscal drive version 1.1 can work with all formats of fiscal data, including format 1.1, which is under development.

Important! To switch from version 1.0 of the fiscal data format to version 1.05, it is not necessary to replace the fiscal drive, but it will require a flashing.

Where to buy a fiscal drive?


You can buy a fiscal drive in several ways:

Method number 1

An entrepreneur can purchase a device together with a set of cash equipment (or a kit for its modernization).

Method number 2

It is possible to purchase a fiscal drive through an official representative of the manufacturer.

Method number 3

Acquisition of the necessary device directly from an intermediary between the entrepreneur and the tax office. Simply put, the purchase of FN from the operator of fiscal data.

Take advantage of the offer of a comprehensive connection of the Business.Ru online cash desk and get all the equipment you need for work. We will deliver you fiscal registrars with a fiscal drive, smart terminals, barcode scanners, CEP, JaCarta keys, etc. for free within 3-5 days.

At the moment, there are seven companies producing fiscal drives:

  • LLC "RIK";
  • OOO NTC Izmeritel;
  • OOO "Pragmatik";
  • JSC "CONCERN "AUTOMATIKA";
  • OOO INVENTA;
  • OOO EVOTOR;
  • Dreamkas LLC.

The FN cost is:

  • from 5,500 to 7,000 rubles. on models with a validity period of 15 months;
  • from 10 000 rub. on the model, with a shelf life of 36 months.

Detailed information about FN models is indicated in the register of fiscal accumulators.

You can also familiarize yourself with it on the website of the Federal Tax Service of Russia in the section “New procedure for the use of cash registers”> “Registers”> “Register of fiscal drives”.



In addition to checking the manufacturers of FN, on the website of the tax service, you can check the existence of a fiscal accumulator with a specific number.

Using the service for checking manufactured copies of fiscal drives by the FN serial number, make sure that the purchased equipment is “clean”.

If you bought a FN without a number - contact the manufacturer, supplier or tax office, check if this copy was produced, if not, then you purchased a fake.

Let us clarify that without the availability of information about the copy of the FN, it will be impossible to register the cash desk with the Federal Tax Service.

A fiscal drive is a device that encrypts and protects fiscal data. Fiscal data refers to the calculations carried out by the cash register. For the first time, the drive was introduced into commercial use by Federal Law 209-F3 in July 2016.

The main task of the fiscal drive is to record and store fiscal data without applying correction. The device also checks fiscal documents, which confirm the sending of fiscal data to the operator, and ensure the secrecy of the transmitted information.

Functionally, the drive is the same secure cash register, only it has been considerably modernized and is capable of performing additional tasks.

How fiscal accumulators work in practice - see this video:

Features of the fiscal drive

The fiscal accumulator transmits all information about the broken check to the operator via the Internet. After a successful transfer, the sent information is not stored in the device.

In the event of technical problems, check information may not reach the fiscal data operator. In this case, each punched check will be stored in the drive in electronic form until the connection is restored.

According to the Federal Law on the Fiscal Drive, the device must be replaced if there are communication problems within 30 days.

The case of the drive is sealed by the manufacturer, so it is impossible to reprogram it or make any physical manipulations with it.

Fundamentals of using cash registers with FN

Online cash registers can be used by entrepreneurs who have special equipment, well-developed business processes, and specialized software. The presence of all the listed additions is mandatory for the timely transfer of cash settlements to tax office.

Can an individual entrepreneur work without a cash register, you can find out

Online cash desk can perform the following tasks:

  • transmit via the Internet information about payments made by the buyer to the tax service;
  • create cash receipts in electronic form and send them to the buyer's e-mail or phone;
  • store and encrypt payment information.

Payment information is not transmitted directly to the tax authorities. The authorized intermediary in this operation is the fiscal data operator.

The main task of the online cash register is, in fact, to provide the necessary information about the receipt of money at the cash desk of the enterprise as a result of payment for goods by the client to the tax office.

From another point of view, the cash register bribes the customer with the fact that it is not necessary to keep a regular paper check, since there is an electronic copy in the drive.

There is no fundamental difference between an online cash register and a regular one. It is only necessary to adhere to all legislative norms that are prescribed in 54-FZ.

The main requirement of the Federal Law is the mandatory compatibility of the cash register with the fiscal drive. It is the FN that is the main component of the cash register, and it is he who ensures the legality of the functioning of the online cash desk at a time when there is no access to the Internet.

The cash register together with the fiscal drive performs the following list of tasks:

  • using a scanner to read the barcode of the goods and a keyboard or touch screen on the cash register, the cashier enters the purchase data in the cash register OS and sends a message to the client’s email or phone;
  • the buyer is issued a regular paper check.

Comparison of ECLZ and fiscal drive.

At the time of the purchase, information about the payment made is sent to the fiscal drive, stored in the internal memory, encrypted and transmitted to the OFD online.

The operator checks the received data and redirects them to the Federal Tax Service. At the same time, the online cash register receives a message from the operator about the acceptance of information.

After the completion of the formation of a payment record in the fiscal drive, a text block with all the data is fed to the receipt printer of the cash machine. A paper copy of the receipt is printed and provided to the customer.

After processing the data, the operator also sends an electronic receipt to the contacts indicated by the client.

Rules for installing a fiscal drive

The operation of the drive is based on the use of a special key, which has two validity periods - 13 and 36 months.

Entrepreneurs who use a simplified taxation system, a patent and who provide services to the public use an apparatus with a key valid for 36 months.

This benefit cannot be used by "simplifiers" selling excise products. In other conditions, a drive with a key valid for 13 months is used.

buying a new one, statutory, cash register, the entrepreneur in the kit receives a fiscal drive built into the CCP case. If the old cash register is being upgraded, then the drive must be purchased additionally.

The legislation of the Russian Federation allows the self-installation of the drive by the owner of the cash register. In the old cash registers, the cash tape could only be replaced by TsTO specialists.

The special design of the fiscal drive allows you to place it in the seat of the cash register where the cash register was previously located. The connectors of the EKZL and the drive are exactly the same.

After installing the fiscal drive in the cash register, you need to reflash the electronic board so that the cash register can transfer encrypted OFD checks.

Modern online cash registers are already set up for full-fledged work according to the new rules.

Advantages of online cash registers

  • remote registration of a cash register without visiting the tax office;
  • the need to conclude an agreement with the CTO disappears;
  • entrepreneurs with the simplified tax system, PSN and those providing services to consumers can use the fiscal accumulator and independently replace it every three years;
  • the ability to get rid of additional checks due to online information exchange and automated analysis.

Disadvantages of FN

The main disadvantage of an online cash register is the expense of funds spent on its purchase. You will also have to spend a certain amount of money on training cashiers to work with the fiscal drive. You can read how to fill out the journal of the cashier-operator correctly

In addition, funds will be needed to pay for the services of a fiscal data operator who will transfer electronic information.

A downside is the businessman's awareness that he is constantly monitored by tax authorities via the Internet. All possible errors will be notified to the tax department automatically.

Register of fiscal drives

Fiscal accumulators that are allowed for use are registered in state register. The document is available for free viewing on the official website of the Tax Service.


Certificate of conformity of the fiscal drive.

The registry includes about 80 models of online cash registers. The list is updated regularly. The document contains the following information:

  • the name of the manufacturer of the equipment and its organizational and legal status;
  • TIN of the manufacturer;
  • name of the cash machine model;
  • fiscal storage model;
  • features of the cash register with automatic calculations;
  • features of the online cash desk when making electronic payments;
  • functioning of CCP in the formation of strict reporting forms;
  • number of the decision and date of inclusion or exclusion of FN in the register.

To be entered into the register of the online cash register, the manufacturer must submit a package of documents and a statement confirming the compliance of the drive with the current legislation. Firms cannot register and install devices that are not included in the register.

Drive lock

The fiscal accumulator will be automatically blocked if, for any reason, OFD does not receive information about payment receipts for more than 30 calendar days. This means that the cash register will no longer be able to print receipts.

The sale of goods through a blocked drive is also impossible. The reason for the lack of sending data to the OFD may be problems with the Internet. To avoid trouble, it is important to regularly monitor the health of the network.

Is it possible not to use the storage

Legislation allows not to apply online cashier entities engaged in specific activities. Also, until the middle of 2018, CCPs can be used by entrepreneurs who fill out and provide services to the public.

There is also an exemption for trade organizations that operate in remote settlements with poor communication network quality. They must use fiscal drives, but are not required to submit fiscal data to the tax office.

The cash desk works autonomously, and all information is stored in the internal memory of the FN. This benefit is available only in settlements with less than 10 thousand inhabitants.

Online checkout registration

There are three ways to register a FN:

  • submit a paper application to the tax authorities;
  • submit an online application.

For electronic registration, you will need a UKEP, which is issued at the Certification Center. You also need to make Personal Area on the website of the Tax Service and get access to it.

FN closing

The fixed drive is closed when:

  • removal of the cash register from the register;
  • expiration of the service life of the FN and its subsequent replacement;
  • drive failures.

Before closing the FN, you need to complete the change of cash register, make sure that all information from the drive has been transferred to the OFD.

If the requirements are not met, the system will report that there are no documents to send. After sending all the data, the archive of the fiscal drive and, in fact, the drive itself are closed.

What is a fiscal data operator and a fiscal accumulator you can see in this video:

In 2017, all cash registers must be equipped with fiscal drives. This requirement is due to the entry into force of amendments to the law on cash registers. In this article, we will try to answer FAQ associated with this important innovation.

What is a fiscal storage?

Federal Law No. 290-FZ of 07/03/2016 introduces the concept of a fiscal accumulator (FN). If to speak in simple words, is a device for encrypting and protecting fiscal data. And fiscal data is information about the calculations carried out by cash registers. The purpose of the device is to record and store fiscal data in an uncorrectable form. And also to reconcile fiscal documents confirming the transfer of fiscal data to the operator of fiscal data and ensure the confidentiality of the transmitted information. In fact, this is the same EKLZ (electronic cash tape secure), but with additional features.

Terms of introduction of cash registers with a fiscal drive

From February 2017 registration cash registers the old type with EKLZ will be prohibited, the tax authorities will register only cash registers with a fiscal drive. Until July 2017, you can use previously registered cash registers with ECLZ. From 07/01/2017, it must be made to the fiscal drive about all the devices used, and the device itself will need to be upgraded.

Fiscal storage requirements

Technical requirements for FN are described in detail in federal law 54-FZ as amended on 07/03/2017 in article 4.1. We, as CCP users, are more interested in such parameters of the fiscal accumulator as validity period and price.

Validity period of the fiscal accumulator

The service life of the FN is at least 13 months, after the expiration of this period, the replacement of the fiscal drive will be required. The following types of drives are on the market:

FN13

Valid for 13 months, FN version 1.0. It should be used when selling excisable goods, combining its taxation regime with the OSNO, with the seasonal nature of the enterprise’s work and when using cash registers in offline mode, i.e. without online data transfer to the tax office.

FN15

Valid for 15 months, version of FN 1.05/1.1. There are usage restrictions. Check with the manufacturer or seller of FN about current restrictions.

FN36

The drive is valid for 36 months. It can be used for the entire period of operation if an organization or individual entrepreneur is engaged in the provision of services, applies a simplified taxation system, ESHN, UTII, or works on a patent. You can use this type of drive when trading excisable goods and when working offline, but the life of the drive is reduced to 13.5 and 18.5 months, respectively.

The price of a fiscal drive

You should not expect any concessions from the government, the cost of FN is commensurate with the cost of ECLZ. Prices for fiscal drives, depending on the type and validity period, start at 6,000 rubles.

The total cost of using a cash register with a fiscal drive will increase, as it will be necessary to provide access to the Internet and at the cashier's workplace.

Where to buy a fiscal drive?

Fiscal accumulators are distributed through a network of authorized service centers manufacturers of cash registers and CCT KKT. You can purchase FN from the operator of fiscal data when concluding an agreement for OFD services.

Who will replace the FN?

The replacement of the fiscal accumulator is the responsibility of the taxpayer. To carry out the replacement, most likely you will have to contact the ASC (TsTO).

How many years to keep the fiscal drive after replacement?

The taxpayer of the CRE user is responsible for ensuring the safety of the FN during 5 years.

Who is engaged in the production of fiscal drives?

The website of the Federal Tax Service contains a register of fiscal drives, which contains information about models of fiscal drives and their manufacturers. As of June 2018, there are seven fiscal storage companies:

  1. NTC Izmeritel
  2. Pragmatist
  3. Concern Avtomatika
  4. inventory
  5. Evotor
  6. Dreamcas

Clothing labeling from 2019 latest news

Clothing labeling from 2019: The latest news is that it will become mandatory for some broad product categories. On June 22, 2018, a discussion was held at the Ministry of Industry and Trade of Russia on the introduction of a new system for the industry light industry. Now there is an active discussion of the introduction of a new system. How will the mandatory labeling for clothing work, what categories of goods are subject to transition, who, how and when is the transition…

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Advantages of switching to online cash registers since 2017

On the new procedure for applying CCP Goal: Creation of effective control based on new technologies, optimization of costs for taxpayers and tax authorities, creation of a remote and legally significant mechanism for interaction between tax authorities and taxpayers, creation of a new protection of interests and rights of consumers, creation of new tools for business and the state (analytical), saving labor costs and time. Advantages of the new order For the state: reduction of "shadow" turnover Money; suppression...

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Instructions Atol replacement FN - Atol 30F replacement of the fiscal drive

Atol replacement of FN is a rather complicated, but mandatory and requiring considerable care procedure, which cannot be avoided. According to the law, in the CCP, the replacement of the FN can be done by hand. Manufacturers of a new type of cash registers are doing everything to make the procedure for replacing drives available in new models. Atol replacement of FN user manual In KKT Atol, the replacement of FN must be carried out even before the moment ...

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The use of cash when combining different taxation regimes

In connection with the entry into force of changes in the 54th Federal Law, the issue of using cash registers when combining two taxation systems has become relevant. When organizations combine the general taxation regime (or STS) with UTII, organizations are required to use new online cash desks from July 1, 2017 only for that part of their activities that is not subject to UTII. In that part of the organization's activities that is subject to UTII, ...