Should vending use online checkouts? What should be online cash registers for vending? How can vending companies switch to 54-FZ? We answer all questions about vending and online cash registers.

According to 54-FZ, from July 1, 2018, vending machines must be equipped with online cash registers. Entrepreneurs have a lot of questions about how to install online cash registers for vending.

When are the vending counters?

Cash desks in vending machines appeared in 2013, when vending trade was no longer considered a peddling. In 2018, cash registers installed in automatic machines must comply with Federal Law 54. The innovation concerns individual entrepreneurs and LLCs in all tax regimes.

All vending machines for the sale of drinks (including coffee), food, electronics, manufactured goods, souvenirs and others fall under the law. Also, vending machines for paying for tickets, photos, toilets, as well as terminals for accepting payments will be required to comply with the new rules.

Owners of vending machines are officially allowed to use one cash desk (located, for example, in a data center) for several machines, subject to the following conditions:

• the vending machine does not sell excisable, technically complex goods, as well as goods subject to mandatory labeling;
• its serial number is openly indicated on the body of the machine.

Using a QR code in vending

Also, from February 1, 2020, when paying, a QR code must be displayed on the display of the vending machine. It is not necessary to print a paper check. If the buyer did not provide a mobile phone number or email address before the settlement, you can not send the buyer an electronic check. Those who use mechanical vending machines (when selling chewing gum, shoe covers, etc.) do not need cash registers.

How vending can switch to 54-FZ

The scheme of transition to the new order is the same for all entrepreneurs. First you need to upgrade or install an online cash register, conclude a contract with the OFD and register the cash register with the tax office. It is worth noting that cash machine must be equipped fiscal accumulator. Modernization of the vending machine must be carried out before July 1, 2018.

Unfortunately, some vending machines are not subject to modernization - it is impossible to connect cash registers to them. According to NAAT (National Association of Automated Trade), about 25% of all vending machines in Russia are non-modernizable.

Which cash registers are suitable for vending

To comply with 54-FZ, a businessman must install a cash register in the vending machine, which is contained in the register of cash registers. You can distinguish cash registers for vending in the register from others by marking "FA" in the name of the KKM model.

In August 2018, the registry included 7 online cash registers for vending.

On average, prices start from 8 thousand rubles (without a fiscal drive). The exception is the budget cash desk "UMKA-01-FA Lite", the cost of which is approximately 4,500 rubles without a fiscal accumulator.

Penalties for vending for lack of a cash desk

According to 14.5 of the Code of Administrative Offenses of the Russian Federation, for work without a cash desk, individual entrepreneurs and officials will be fined in the amount of 25 to 50% of the proceeds that passed by the cash desk (at least 10,000 rubles). For organizations, fines are higher - in the amount of at least 75% of "gray" revenue (at least 30,000 rubles).

Specialized vending machines are convenient trading automated terminals for the sale of goods (tea, coffee, water, chips, and so on) through a system of vending machines. The market for modern vending systems is constantly expanding, which is why the state has obliged individual entrepreneurs using this type of trade to switch to new cash equipment. This allows you to bring a special type of market "out of the shadows" and carry out activities on a legal basis. Buyers will have the opportunity to receive a fiscal check for the operation being carried out for each purchase.

This type of sales activity is regulated by law, and since 2013, all owners of such equipment had to connect cash register equipment. On July 1, 2018, new legislative changes came into force, which, in accordance with Art. 54-FZ, it is mandatory to install specialized cash terminals connected to the online system.

Important! Regardless of the chosen tax regime, the fixing devices must be connected to an officially registered vending machine.

Installation of fiscal cash registers becomes a prerequisite for the implementation various kinds products. All owners are required to upgrade their own equipment before government deadlines. Standard upgrades can be done in the following ways:

• installation of a thermal printer that allows you to print receipt information (installation of such a device will cost about 15,000 rubles);
• acquisition of specialized online cash registers, which will significantly optimize all the funds spent on the reinstallation of old equipment.

The second option is the most optimal and fully complies with the requirements of the law. The government has set detailed deadlines for the transition to the system of using cash registers for all entrepreneurs.

Terms and procedure for switching to online cash registers for vending

A special type of "terminal" business, like all other types entrepreneurial activity, involves the additional purchase of online cash desks of the established sample with a fiscal drive. Everything according to the law vending machines and vending machines must be connected to this system from July 1, 2018. All terminals, ranging from terminals for the sale of water, ending with mechanical devices for the sale of small items (costing from 100 rubles) must be automated and have cash desks that allow issuing standard checks.

Important! The main purpose of the fiscal apparatus is to track all expenditure transactions in real time and provide complete information for the tax service.

Modern models of cash registers can significantly optimize and facilitate maintenance. It is possible to immediately notify the owner about the problems of the machines, which allows minimizing all possible financial costs from the downtime of trading equipment. Before you purchase the required model of cash register equipment, it is important to make sure that the commercial vending is subject to modernization under established requirements law for most existing cash registers.

The legislation defines certain conditions under which vending machines can be exempted from the installation of online cash systems. This applies to machines selling chewing gum and other items that are sold automatically. The cost of a single unit of goods under these conditions should not exceed 100 rubles.

All other entrepreneurs are required to switch to a new type of cash service from July 2018. For officially registered individual entrepreneurs at the state level, the following detailed transition periods have been approved:

1. From July 1, 2018, all official trade organizations whose business is related to vending will switch to a specialized CCP system. All individual entrepreneurs are also required to switch to a new type of calculation.
2. From July 1, 2019 to this system all individual entrepreneurs whose activities are related to the sale of goods through vending machines without the involvement of employees are required to transfer.

Additionally, the state has defined some changes that approve the operation of vending machines with modern online cash registers. Specialized vending machines, which have a display that allows customers to see a QR code, may be exempted at the legislative level from issuing paper copies of settlement checks. In this case, the exception will be the equipment that sells excisable, technically complex goods, as well as marking commodity units. These retail chains are required to issue paper checks of the established form upon sale.

An online cash register for a vending machine guarantees compliance with all legal requirements and the implementation of full-fledged trade. All individual entrepreneurs need to connect cash registers that fully comply with the regulations of the law. The Federal Tax Service has approved a separate list for a new type of POS systems. It is also necessary to select a specific fiscal data operator and conclude an official service agreement. It is important to pay special attention to the conditions and proposed tariffs - the final cost of service for different operators can vary significantly.

The best offers for price and quality

Additionally, entrepreneurs will need to register an individual cash desk - this procedure can be performed on the website of the Federal Tax Service, as well as by personal contact with the territorial tax authorities. Most optimal way is a remote registration of cash registers for vending machines directly on the site. In order to register the equipment, it is necessary to write an application of the established form, after which the equipment will be assigned a special number.

Advantages and disadvantages of the transition to a new order

For specialized vending machines, the installation of modern online cash desks has special advantages, as well as some disadvantages. Among the advantages are:

1. Possibility to track in detail all available residual products in the warehouse. All data can be obtained online.
2. On a remote basis, you can fully control the fixed revenue per day.
3. CCT allows you to conveniently set up an individual alert system - the owner of the device will receive information about a malfunction in time if necessary Maintenance devices.
4. The tax authorities will receive all reporting information in a timely manner - the sale of products will be completely carried out on a legal basis.

Among the minuses, experts distinguish:

• big enough financial expenses for the installation of cash registers, as well as for the organization of annual expenses for the services of OFD and fiscal accumulators;
• possible decrease in business profitability in the future;
• additional costs for online checkouts can lead to higher product prices and lower sales.

Important! A mass transition to cash reporting in a remote system is a prerequisite, so individual entrepreneurs need to purchase specific models of cash modules of the established sample.

Modern online cash registers for vending machines can significantly simplify all reporting procedures for tax inspections. Specialized fiscal registrars are presented in a huge assortment - there is a certain list of federal devices recommended for installation on vending machines. This list is included in the register of the Federal Tax Service and is available on the official website. Among the relevant 54-Fz CCPs, the following are distinguished:

1. PAY VKP 80K FA - 12000 rubles.
2. PAY ONLINE 01-FA - from 36,000 rubles.
3. TREASURY-FA - 12900 rubles.
4. PRIM 21 FA - 46,950 rubles.
5. RP System-1FA - 14,000 rubles.
6. Terminal FA - 5300 rubles.
7. UMKA 01-FA - 4200 rubles.

Entrepreneurs can choose from a fairly wide list of cash desks for vending services. Additionally, you will need to purchase special devices for installing equipment on vending machines. All models have fairly compact dimensions, as well as additional connectors that are optimal for connecting. Devices are necessarily equipped with wi-fi antennas, a COM port, as well as the ability to print specialized QR codes.

Due to the large number of questions about how to be vending after July 1, 2018, how to avoid fines, what is the news in the legislation on cash registers, we have prepared an up-to-date review.

Recall that in the current Law:

The current version of the Federal Law of July 3, 2016 N 290-FZ regarding the regulation of vending machines and the use of cash registers establishes:

11. Organizations and individual entrepreneurs trading using vending machines may not use as part of such vending machines cash register equipment until July 1, 2018.

(this rule is supplemented by the following paragraph)

11.1. The individual entrepreneurs specified in paragraph 11 of this article who do not have employees with whom labor contracts have been concluded have the right not to use cash registers until July 1, 2019.

As you can see, when extending the deferment until 2019, organizations (that is, LLCs, JSCs) were excluded, and from individual entrepreneurs, a deferral was granted only to those who do not have employees on employment contracts.

And exit...

Thus, the only option to maintain a delay, regardless of the size of the vending machine fleet, is to re-register (or transfer to management) your IP business, which does not have employees on employment contract! The easiest option is to register a new individual entrepreneur and conduct business on his behalf, or if you already have an individual entrepreneur, withdraw all employees from the state (renew, for example, to a contract).

Accordingly, if activities with vending machines are carried out on behalf of an individual entrepreneur (who does not have employees with an employment contract), then this business has the right not to use cash registers until July 1, 2019! (on how to be after 2019 - read below)

What to do with the concluded agreements for the lease/installation of vending machines, because these agreements are concluded on behalf of the "old" organization/individual entrepreneur?

For organizations, the surest option is to renew the contract for a new IP. Another option is to draw up an agreement on the transfer of a fleet of vending machines to the management of an individual entrepreneur. At the same time, there are risks that the tax authorities will not “record” such a transfer, which means that fines will follow.

What about mechanical vending machines? Should organizations and individual entrepreneurs operating mechanical vending machines switch to using cash registers?

Formally, yes, if such an individual entrepreneur has employees on employment contracts. This is due to the fact that the Bill on the exemption of mechanics from LTT is still under consideration by the State Duma of the Russian Federation (at the moment it has only passed the first reading). The reason for the delays is that this is a comprehensive Bill that is not limited to mechanical vending machines, and the authorities are in no hurry to pass it.

We emphasize once again that before the adoption of the expected Law, the fleet of mechanical vending machines must also be managed by individual entrepreneurs (without employees on labor contracts).

What to do if the tax authorities make claims?

Note that the tax authorities can start issuing fines from July 1, 2018 without delving into the particular nuances of the IP-LLC-availability of employees (although it should be noted that the Federal Tax Service was sent instructions on the conditions under which the deferral until 2019 works).

So, if you nevertheless received a decision to bring to administrative responsibility, while fully complying with the requirements of the Law (and you have an individual entrepreneur without employees on an employment contract), then you should send a complaint about the decision in the case of an administrative offense, which is filed with the judge, to the body , the official who issued the decision. In the complaint, it is enough to refer to the current Law, which provides a delay until July 1, 2019.

In the near future, the Legislator will finally divide all vending into mechanical and electrical. For mechanical vending - complete exemption from the use of CCP. For all other vending machines, CCP will be mandatory, while selling products through vending machines, the seller will have the right to use one cash register for several vending machines. Print cash receipt and it will not be necessary to send it in electronic form to the buyer.

General Director of Actual Management LLC,
PhD in Law

Especially for Taxcom

The transition to online cash registers in Russia began in 2015 with the introduction of a corresponding pilot project and continued with the mandatory transition to cash desks with data transfer to the tax authority in 2017. There are exceptions to those who are required to switch in 2017: these are companies using UTII, vending machines, and those located in hard-to-reach areas countries.

When should you think about switching to new machines?

Vending machines are special devices that provide for the sale of goods using special automated vending machines. This method of trading has become widespread all over the world, because you do not need to have large retail premises, a lot of staff, cashiers, but you can simultaneously reduce the costs of a trading company. Today you can find both office vending machines and slot machines for children. But for the most part, such devices are used by micro-enterprises and individual entrepreneurs who are not equipped with online data transfer. Until 2018, there is no need to worry and curtail trade.

Vending companies were now required by law to install online checkouts by July 1, 2018. But the bill, which has already been approved by the State Duma, the Federation Council, and signed by Putin, will allow owners of vending machines not to print paper checks and install one cash register on several devices. And vending machines for milk, drinking water and mechanical vending machines (for example, selling sweets or shoe covers) will be able to do without cash desks at all. At the same time, the deadline for the transition to new equipment was postponed for vendors.

Market participants have been discussing the requirement to equip vending machines with cash registers for several years, but most of them, according to online cash register operators, have not yet done so. Many entrepreneurs on UTII, who also have a deadline for installing cash registers, are now in a hurry to buy and set up equipment, but vending merchants are in no hurry. Back in 2017, they said that installing a cash register on every device would be the end of the industry: cash desks would “eat up” the entire profitability of the business. According to Otkritie Broker, the price of an online cash register, according to the current law, costs about 20% of the cost of the vending machine itself, that is, about 18 thousand rubles. About 3 thousand more will have to be paid for setting up and then paying for the services of a data transmission operator (a company that will provide communication between the cash desk and the Federal Tax Service).

“This project greatly frightened the vending market participants, it remained unclear until the end how it would all work,” says Venera Shaydullina, an expert at the Financial University under the Government of the Russian Federation. - The new project proposes to replace printers that print receipts with electronic displays with QR codes. They will be sent to the email specified by the client. In addition, the innovation will not affect devices that are installed on the territory of the FSB, state guards and military facilities.”

Alexey Barov, CEO OFD Platform, which is engaged in the transfer of data from checks to tax authorities, believes that if the project is approved, it will come into force in the near future and vendors will not have time to begin to fine for the lack of cash registers. He notes that the main clarification in the law is the possibility not to print checks, which will greatly simplify and reduce the cost of cash desks.

Participants estimate the size of the vending trade market in St. Petersburg at no more than 1 billion rubles a year, more than 70% of the market is occupied by coffee and snack vending machines in business centers, educational institutions and others. Andrian Bezdolny, Product Director of the First OFD, notes that representatives of the vending business kept their finger on the pulse: they gathered round tables, including on the basis of St. public organizations and expressed their concerns. Among other things, they complained about the impossibility or complexity of embedding check printers inside vending machines and that customers simply do not need checks, they will most likely be thrown away and littered next to the machine.

Bezdolny believes that according to the new project, the vending solution resembles online cash registers: these are small devices without a receipt that provide data to the buyer on demand. Investments are still required new cash desk will cost about 18 thousand rubles, individual entrepreneurs will be able to get for it tax deduction). But, according to Bezdolny, entrepreneurs will also be able to benefit from perestroika. For example, start tracking data on balances, as well as optimize logistics.

“The authorities realized in time that small business is not yet ready for such large-scale changes. The vending market is now stagnating, all the more gratifying that the state has gone to meet it, - adds Konstantin Shitikov, CEO of the Check Online company of the Comepay group of companies (manufacturer of cash registers). - True, the new conditions will only apply if the vending machine does not sell excisable or technically complex goods, as well as products subject to mandatory labeling. And those entrepreneurs who use mechanical vending machines (when selling small toys, shoe covers, etc.) do not need any cash desks at all.”

He says that the savings are primarily due to the lack of a printer, which means constant detours of the machines to replace the receipt tape. “There is no check tape, there are no conflicts with landlords, since checks would simply be lying around and owners of machines would be fined by landlords for garbage. Well, in the end, many vending machines simply do not have a place inside the case for a printer (now they don’t even have to change the machines themselves),” concludes Shitikov.

Anton Rumyantsev, director of the fiscal data operator OFD.RU, adds that there will be relief not only for vendors. In the same project, legislators exempted library cash desks, municipal parking lots, all urban transport, credit organizations, those individual entrepreneurs on a patent who repair clothes and shoes, furniture, and apartments from the use of cash desks. As well as "patent" dry cleaners, photo studios, tutors, nurses, cleaning companies, home cooks. In addition, entrepreneurs will be allowed not to submit a report to the tax office in the event of a factory marriage of the cash desk (then it will have to be submitted to the tax authorities for examination). And if the entrepreneur ceases to operate and this is recorded in the Unified State Register of Legal Entities and the EGRIP, the cash desk will be deregistered automatically.