Before the entry into force of the law "On the application of cash register equipment when making cash payments” there are only a few days left. We already talked about the main changes that come into force on February 1, 2017 in the first article, now we will consider the main options for the interaction of taxi services in relation to the new law.

How to build the work of the service in the new conditions?

Based on the realities of the new law, we want to consider four options for the operation of taxi services with the new law on cash registers. Although new law strictly instructs market participants from February 1, 2017 to use cash register equipment with functionality that allows not only printing QR codes on receipts, but also sending data to the tax authorities, for some market participants you can find a number of concessions that allow you to temporarily circumvent the restrictions prescribed by law. First, until July 1, 2018, a number of organizations that do not use cash registers can continue to do without it. Second, even after July 1, 2018, there are options to reduce the costs of establishing compliance with the law.

Option one - do nothing

You can leave everything as it is and be held administratively liable, since non-use of the CCP only entails the imposition of an administrative fine.

If the seller does not send the buyer a cash receipt or a strict reporting form in electronic form, this will entail

Until a certain time, you can limit yourself to fines. However, in the event of a relapse, fines will increase and may further lead to a suspension of activities for up to 90 days. Which for the taxi service could mean a serious loss of customers and probable death.

Option two - use a new type of CCP

All new CCPs must meet certain requirements and provide:

• formation of fiscal documents (cash receipts and BSO) in electronic form;
• the ability to transfer data to the operator fiscal data(OFD);
• printing of fiscal documents with a QR code for mobile application checking checks.

When switching to new CCPs, it is important to comply with several conditions:

• All CCP purchased and registered before February 1, 2017 must be re-registered and deregistered before July 1, 2017.
• All organizations and individual entrepreneurs who applied from February 1, 2017 with an application for registration or re-registration of cash registers are required to conclude an agreement with the OFD for transferring them to the tax authorities in electronic form (a separate agreement is concluded for this).
• The use of cash registers that do not provide the transfer of fiscal data to the tax authorities is not allowed from February 1, 2017.

If the head of the taxi service wants to switch to new cash registers now, then it is not necessary to wait until July 2018. Given the likely "dampness" of the system, it is advisable to do this at least a couple of months before the entry into force of the new provisions of the law, especially since each entrepreneur has the opportunity to switch to a new CCP on a voluntary basis from July 15, 2016. Naturally, buying new equipment and maintaining it costs money. To date, this amount is from 19,000 rubles per cash register. There are already many devices on the market that comply with the requirements of the law. These are cash registers of a traditional type, and hybrids that combine the capabilities of a tablet, a bank card reader and a cash register.

For example, in September, Sberbank held a press conference dedicated to the launch of a new business project - the Evotor company. The company is going to produce new terminals for small businesses. Their main functions will be fiscal accounting and receipt printing. The hardware device is an Android tablet with a receipt printer in a monoblock case and is equipped with a mobile wireless terminal for receiving bank cards.

Surely "Evocor" and similar devices can be combined with software taximeters, and then a lot of money spent by the taxi service will become more justified.

Option three - use BSO

Until July 1, 2018, payers of UTII and USN based on a patent are allowed to use a strict reporting form. If earlier the BSO form could be arbitrary (if only there were ten mandatory details), now the law has a rather strong restriction on the format of the strict reporting form. BSO is understood as a document generated in electronic form or printed using " automated system for BSO "- a device that is actually a type of cash register equipment. Therefore, all the same requirements that apply to all types of similar equipment will be applied to this device - they must provide protection, fixation, storage of information about the document form, as well as data transmission through a fiscal data operator.

Thus, the BSO is transformed into one of the types of cash receipt, in which it will be necessary to indicate a whole list of details, and if earlier they included only ten items, now this list has been added:

• information about the tax system of the seller,
• serial number of the fiscal drive,
• website address of the fiscal data operator,
• date, time and place of settlement,
• sign of settlement (income or expense),
• Description of goods,
• the amount of the calculation with a separate indication of the rate and amount of VAT,
• phone number or email of the buyer, if the check or BSO is transmitted in electronic form,
• form of payment (cash or electronic payment).

Since, with the entry into force of the new law, the strict reporting form is actually equated to a check, the taxi service will need to purchase special equipment, which is a type of cash register equipment. At the same time, not all organizations will be able to use BSO, in particular, those that work on common system taxation. There are practically no benefits from the use of BSO.

Option four - use an electronic check

The new version of the law provides, in addition to the formation of a strict reporting form in paper form the possibility of generating this document in electronic form. In this case, it is enough for the buyer or consumer of the service to provide an e-mail address or a mobile phone number for the calculation function. This method is possible in the case of an online sale or when the client explicitly indicated the desire to receive a check in electronic form before the purchase.

Received by the client in electronic form (for example, in the form of a link to a web page), the cash receipt can be printed out later. In this form, it is equated to BSO or cash receipt printed with CCT. The main thing is that the information indicated in the printed receipt is identical to the information of the BSO or cash receipt in electronic form. If a mistake was made in the calculations and the check or form was written out incorrectly, the law provides for the possibility of generating a check or correction form. True, it will be possible to correct only the errors of the current day - for earlier calculations, this function will not work.

In the case of a client paying for a trip through the application with a bank card (without cash payments to the driver), an electronic check is the only option, which is also very economical for a taxi service. Unfortunately, not all trips will be paid for by cashless payments for a long time to come, so this method cannot become the only one (of course, if you are not Uber or Gett).

Finally

The new law allows the state to control retail purchases. But for most small and medium-sized businesses, this means huge costs and financial losses. Unfortunately not visible yet easy way get away from these costs, and taxi companies, like any other retail business, will be seriously tempted to gray out a significant part of their business. And if large services, high-income taxi companies operating in the business and VIP segments can afford additional expenses, then small services and dispatching offices working with private traders (including the "feds" among them) will most likely will find themselves in a very difficult situation.

Will the taxi market become more civilized or, on the contrary, go underground? How will the new law affect Internet aggregators, networkers? What tactics should an independent taxi company choose? We invite you to discuss this in the comments to our article.

Since the new year, a new procedure for taxing vehicles has come into effect. For individuals having expensive cars, multiplying coefficients 1.3 and 1.5 have been cancelled. For owners of cars worth 3 to 5 mil. rubles issued no more than three years ago, now only one coefficient is applied - 1.1.

Cancellation of MOT for personal vehicles

01/29/2019 to the State Duma Russian Federation bill No. 634935-7 was introduced to abolish the mandatory annual technical inspection for owners of personal vehicles.

The good news for car owners of personal vehicles is the cancellation of technical inspection. But as for the taxi, the bill does not consider the abolition of MOT, and in the future you will also have to undergo it.

The traffic police will control the technical inspection

A new draft law 2018 on the reform of the state technical inspection has been submitted to the State Duma.

The government submitted a bill to the State Duma. The main goal is to exclude the purchase and sale of technical inspection without arrival. Technical inspection (technical inspection) operators will be required to use an electronic signature and make video recording, all maintenance data will be transmitted to the Ministry of Internal Affairs. For violation, a criminal article threatens, and drivers are fined 2000 rubles. All the work of operators To will again be controlled by the traffic police.

In accordance with 54-FZ, from July 1, 2018, the main part of the subjects entrepreneurial activity are obliged to switch to customer service using cash registers. At the moment, one of the most popular types of business is the transportation of passengers by taxi. Even in small towns there are from five such organizations. In a crisis, the taxi business and work in a taxi allow you to earn decent money. Doubts about whether an online cash desk is needed for a taxi debunk the sanctions enshrined in Russian laws. Working in the shadows, with the hope of being able to negotiate and resolve the issue, will not lead to a successful business.

Terms of transition to online cash desks for taxis

Russian law stipulates that individual entrepreneurs and legal entities providing services to the public are required to install online taxi cash desks from 07/01/2018. Transportation of people in a taxi belongs to the category of services. Benefits and deferrals for the use of CCP for entrepreneurs in this area are not provided.

Where can the checkout be installed?

Work on the transportation of passengers is not carried out at the main office of the organization, but directly in vehicle. Under current law, the time between payments Money and printing of the check should not exceed five minutes. In case of violation of this requirement, a fine is issued to the carrier.

Do you need documents for online cashier for a taxi to work as a driver, the owner of the organization decides. Much depends on the conditions under which the taxi driver is issued, and the location cash register.

Important! If the transportation of passengers is carried out on a preliminary order and the customer has the opportunity to receive checks at the main office of the transport company within 5 minutes after the service has been rendered, it is allowed to install the KKR at the place where the document was issued.

The only legal opportunity for taxi drivers to work without operating an autonomous cash register is to work in one of the aggregators of a new market segment. If an order is accepted on the Yandex Taxi website, Yandex LLC becomes the paying agent. This organization receives money for the service provided, issues an online receipt and sends it to the client's email address.

Important! When registering a cash register in tax office be sure to indicate that it will be used in the car.

Penalties for not having an online cash register

Penalties for violators of the law are established in the Code of Administrative Violations of the Russian Federation. Sanctions are divided into several types: by subject and by type.

According to the subjects of imposition, sanctions are applied to individual entrepreneurs and legal entities. According to the types of sanctions, they are divided into monetary (fine), preventive (warning) and a ban on activities (the most severe measure against persistent violators).

Legal entities in the transportation industry are subject to more severe penalties than individual entrepreneurs. Entrepreneurs who have not installed a cash register registrar are subject to the most significant penalties. If a violation is detected for the first time, individual entrepreneurs must pay a fine in the amount of 25 to 50 percent of all revenue that is not recorded at the cash desk. Legal entities can completely lose their earned money. By court ruling, the fine reaches 100% of income. If such a violation is detected again within a year, a 90-day ban on the implementation of this activity is issued against the perpetrators. Officials and drivers may be deprived of the right to hold certain positions and transport passengers for a period of one to two years.

Other violations of the law in the field of QKR are related to wrong work stand-alone cash register and are not critical. For unreliable operation of the cash register, a fine of up to 3,000 or 10,000 (if it is a legal entity) rubles is collected from the guilty party. Similarly, the misdemeanor of failure to provide, untimely or erroneous submission of data to the tax office is punished.

Legislation in the field of providing services to the population provides for the issuance of a check or a special form of strict reporting to customers.

Important! The strict reporting form, which is issued in the car, must comply with the requirements of the law and also include information about the taxation system and the form of payment, the address of the Internet portal of the fiscal data operator and the full name of the service.

In case of violation of the requirements of the law on issuing a check or BSO, a fine in the amount of 2,000 or 10,000 (for a legal entity) rubles is imposed on the guilty party.

Overview of the best cash registers for taxis

Of the domestic options for autonomous cash desks, Mercury 185F is the best. This device is the easiest to use, does not require an Internet connection, runs on a battery that can be charged at home for up to 30 hours. Also, the device has a small size and weight of about 400 grams, which is important for the equipment in the car. Democratic is the price of Mercury - 13,500 - 16,000 rubles. If necessary, it is possible to purchase other models of Mercury.

Among foreign analogues, the ATOL series stands out. The only drawback of these devices for working in machines is bulkiness. Otherwise, the device is ready for operation from the moment of purchase. The advantage of ATOL is the built-in fiscal drive registered with the tax office. Also, ATOL 90F and ATOL 60F directly send information about the service provided to the tax office, generate reports and analyze the activities of the entire taxi fleet.

However the best option stand-alone cash desk for taxi operation – cash desk module “Yandex. OFD. The advantage of this device is the inclusion in it of everything that is needed for the functioning of the business. It has a built-in fiscal drive for 13 months. The company has entered into an agreement with the OFD, transfers the funds itself under the agreement and sends receipts to customers. The issue price is 22,000 rubles plus 1,500 rubles every month for paying for the services of Yandex LLC.

The positions of the profitable taxi business changed after July 1, 2018. From now on, it is necessary to install cash registers in cars, according to which all settlement operations are carried out. For violation of the relevant legislation, fines and a ban on entrepreneurial activities are established. However, the entry into force of the law on the KKR simplifies business and brings passenger traffic out of the shadows.

There are many types of KKR on the market that can satisfy the most demanding requirements. Autonomous cash desks of the Mercury system are most suitable for private individuals or individual entrepreneurs with a small number of cars. For large companies, it is proposed to install fiscal registrars ATOL series. In a better position are taxi drivers cooperating with Yandex and Uber, who do not need to change anything. The specialists of these companies install their own devices in cars, ensure their functioning and comfortable work for their taxi drivers.

The solution "Evotor 5 with a fiscal drive" for automating a taxi service from Kassa 77 is one of the few offers that includes a software part for an Android tablet and an online cash register that complies with Law 54-FZ

Modern trade is increasingly moving to the Internet. Buyers and customers carefully study the market through search engines and order goods with delivery to their homes or offices. This trend is sustainable. Even areas such as the sale of clothing and footwear are already using online orders and subsequent delivery of goods to the client.

Automation of the delivery of goods to the buyer is more and more in demand in the e-commerce market. Kassa 77 specialists have been engaged in trade automation for many years and have taken into account the numerous wishes of online stores, for which automation of the courier service is an important task. Additional difficulties are imposed by the requirement of Law 54-FZ on the use of cash registers and the transfer of data to the Federal Tax Service.

So, what do we offer?

"Cash register" for taxi automation. This is the optimal solution that allows you to economically and quickly automate a taxi. It should be noted that such automation will make it possible to fully maintain inventory records and sell the services provided in accordance with Law 54-FZ.

We offer not just software, but complex software and hardware automation of the delivery service, including:

A specialized program for the interaction of administrators and drivers.

Portable online cash registers on a battery for issuing a check at the point of purchase, transmitting data to the Federal Tax Service in accordance with Law 54-FZ. The check contains all the necessary details: the name of the product, its quantity, price and cost, taxation system, VAT type, special QR code, discount amount, type of payment (cash, card), seller details.

Our taxi solution is intended for organizations and individual entrepreneurs that use mobile employees (couriers of online stores, freight forwarders, sales representatives) when receiving cash and non-cash funds.

In fact, even before the adoption of the law, taxi drivers had to issue checks. Only taxi companies on UTII or PSN, which have less than 20 cars in the fleet, were exempted from this. But they had to issue BSO to passengers.

Now everyone should have an online cash register in the car, regardless of the legal form (IP or LLC), the type of taxation (OSN, STS, PSN, UTII) or the number of cars. However, those who work under a patent or UTII have a deferment - they need to switch to online cash desks before July 1, 2018, and until then issue a BSO. All other taxi drivers should have already switched to online cash desks from July 1, 2017. In the absence of such equipment, penalties will be applied to the owners of taxi cars.

You should not hope for the adoption of a law repealing or giving a delay in the installation of online cash registers until the summer of 2021. Although such a document has been submitted and registered in the State Duma, even the date for its consideration in the first reading has not yet been set. The case hung at the stage of receiving an official response from the Government of the Russian Federation, which took place in May 2017.

How it works:

1. The client orders a taxi.

2. The manager forms an order and sends it to the driver.

3. The driver takes the client to the specified address.

5. After agreement, the driver receives payment (in cash or by bank card) and prints a check at the online checkout in accordance with 54-FZ.

6. Sales data are sent to the Federal Tax Service through the OFD.

7. If necessary, the client receives an electronic version of the cash receipt to the specified email address and / or phone number via SMS.

Tasks solved by the mobile application:

Synchronization of the base of goods and cash receipts with the accounting system (if necessary).

Ability to create new checks, including the model.

Ability to view a list of pre-created or already printed receipts.

Possibility to make comments to the check.

Selective change or removal of items from the receipt.

Possibility to change the discount.

Several types of payment (cash, non-cash, mixed).

Possibility to deposit or withdraw money from the cash register.

Ability to remove X-reports and Z-reports.

Compliance with the law 54-FZ on the use of cash registers.

To ensure maximum system reliability, we offer only tested components that will allow your employees to work a full shift.

Kassa 77 provides a full range of turnkey services for the integrated automation of the courier service for the delivery of goods:

From February 1, 2017, the law “On the use of cash registers in the implementation of cash payments” comes into force, which will oblige all participants in the taxi market and legal entities and individual entrepreneurs to issue to passengers checks or forms of strict accountability, the established form.

How taxi services work now

To date, legal entities and individual entrepreneurs providing transportation services to the population could not issue checks to passengers in two cases.

• If UTII (single tax on imputed income) was chosen as one of the taxation options, as well as when using the patent system used as an alternative to UTII in a number of regions (for example, in Moscow, St. Petersburg and Sevastopol, where the use of UTII is prohibited ). A patent is acquired for a certain period and restrictions on the number of employees are imposed on it - they cannot be more than 15 people.
• If the organization provides transportation services and the fleet has less than 20 vehicles. By the way, according to the analytical center under the Government of the Russian Federation in 2015, 3% of the total number of registered individual entrepreneurs classified themselves by type of activity as a taxi.

Typical schemes for organizing the work of taxi services at the present time

1 case.

Taxi service operating under OSNO (general taxation system). This system is installed by default when registering an individual entrepreneur, if the entrepreneur has not applied for the use of a different system. OSNO is not subject to any type of restrictions on the number of employees and income received. As a rule, entrepreneurs who do not have large amounts of revenue try to avoid OSNO, because when choosing this system, they have to pay all general taxes - VAT, on income and property of individuals and keep full accounting. Taxi services operating on OSNO are required to issue receipts to their customers.

2nd case.

Taxi service with a fleet of more than 20 cars. Regardless of the chosen system of taxation, it is obliged to use cash register machine(KKM). The carrier makes payments through a cash register connected to a taximeter.

3rd case.

A taxi service with less than 20 cars, operating under the following taxation schemes - UTII, or on the basis of a patent (this option is available only for individual entrepreneurs). In this case, the taxi service is not obliged to use cash register equipment (CCT), and drivers can limit themselves to issuing a strict reporting form (SRF) at the first request of the passenger. BSO is currently an alternative to a cash receipt. When calculating using the BSO, taxi services are required to use taximeters. Since nowhere in the law is it specified what exactly a taximeter should be, it can be the simplest model with several modes, or just a program on a smartphone. It is important to understand that the installation of a taximeter is mandatory in all cases where the cost of a trip depends on the actual mileage of the trip or time and is not a fixed value set by the fare.

What will change in 2017

From February 1, 2017, amendments on the possibility of registering only a new type of cash register come into force. Unlike the cash registers currently in use, new cash registers transmit data to the Federal Tax Service immediately after the fact of payment. Therefore, all new cash registers must be equipped with the ability to connect to the Internet through an Internet port, built-in GPRS or wifi modem. For this reason new KKM called "online checkout". The data transfer function becomes mandatory for all types of cash registers. Owners of old KKM will either have to upgrade the old equipment or purchase a new one.

However, until July 1, 2018, legal entities and individual entrepreneurs working on UTII and under the patent taxation system will be able to issue a strict reporting form. But according to the new law, from July 1, 2018, it will have to be generated using a new device - an “automated system for BSO” installed in the CCP and sending data on each purchase via the Internet to the fiscal data operator. This means that if now your taxi service does not use cash registers, then according to the law, in a year and a half you will lose this privilege, and a new type of cash register will have to appear in all the crews of your service.

Some entrepreneurs will still be exempt from using checks and online cash registers. But these cases do not apply to the operation of taxi services, as they are typical either for the provision of services in extreme situations, for example, if we are talking about cases where there is no reliable reception of the Internet signal - in camps or mountains - places where there are no taxi services No. Or they refer to specific activities such as the repair and dyeing of shoes, the sale by the manufacturer of folk art crafts, etc. and so on.

Why does the state need it?

Previously, information about completed transactions was stored in fiscal memory KKM, now information about each sale will be transmitted to the tax authorities via the Internet. The state is going to control all the facts of the sale of goods and the provision of services in real time. At the same time, of course, justifying such measures by caring for the buyer, who will have access to all his own checks online. In the event that there is no access to the network for any reason, the cash desk will be able to work offline for up to 3 days (72 hours). After the connection is restored, the data will be automatically transferred to the tax service.

Moreover, the data will not be transferred to the tax authorities immediately, but through an intermediary - a fiscal data operator (OFD), a special organization that will collect data on sales and checks and transfer this data to the tax service. Experts estimate the cost of OFD services at about 3,000 rubles from each cash register annually. Each entrepreneur will have to conclude an agreement with fiscal data operators. Next, on the website of the tax service, you will need to enter Personal Area. Through it, you can register your cashier. Thus, there is no need to take cash registers to the tax office, and the entire registration process will take place remotely.

For registration, you will need a qualified electronic signature, which can be obtained from a certification center accredited by the Ministry of Communications and Communications of Russia. This will require the following documents:

• For legal entities - constituent documents (charter, memorandum of association), an extract from the Unified State Register of Legal Entities, a certificate of registration with the tax service.
• For individual entrepreneurs, it will be enough to provide a passport and SNILS.

The process does not look too complicated, however, for many taxi services, the organization of a full-fledged customer service in cars using cash registers will become an overwhelming task: not only because of the cost of devices and bureaucratic red tape, but also because many taxi services work with private drivers on a non-permanent basis.