Under the new 54-FZ "On the application cash register" Almost all retail got: in 2018 online cash registers put the majority of businessmen. And by July 1, 2019, all entrepreneurs should use cash register equipment - even on UTII and PSN without employees.

To meet the new requirements, it is not enough just to buy the right equipment. Now the receipts must indicate the names of the goods, which means that you need a cash register program that can do this. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

Online cash registers. Last news

• From January 1, 2019, new requirements for online cash registers are introduced. Fiscal data format changes: new version of FFD - 1.05. If the cash register was registered with FFD 1.0, it will have to be re-registered. The VAT rate will also be changed: from January 1, 2019 - 20%. Online cash registers will have to print checks indicating exactly this rate. Learn more about how to reconfigure the CCP >>
• The State Duma adopted amendments to 54-FZ. They say that after receiving an online payment, a check must be generated no later than the next business day.
• From July 1, 2019, it will be necessary to punch a check after payment individual through a bank.
• For non-cash payment, if the buyer's e-mail address or phone number is unknown, you need to print the receipt and give it along with the goods.
• From July 1, 2019, it will be necessary to punch checks when offsetting an advance payment: two cash documents will be required - when receiving an advance payment and when transferring goods.
• If the entrepreneur ceases his activity and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is deregistered automatically.
• The concept of settlements has been expanded: now they include not only any movement of money in cash and by bank transfer, but also the offset of prepayment (for example, sales with gift cards).
• The procedure for actions in the event of a breakdown of the fiscal drive has been approved. Now we need to hand over the broken FN to the manufacturer for examination. If the breakdown occurred due to a manufacturing defect, it is made free of charge. Within five working days from the date of the breakdown, you must submit an application for registration (re-registration) of the cash register with a new drive or for deregistration. If data can be read from a broken FN, they must be transferred to the tax office within 60 days.
• For individual entrepreneurs on a patent and UTII payers, the introduction of online cash desks was postponed until July 1, 2019.
• Entrepreneurs who do not have employees and prisoners received a reprieve employment contracts. If the entrepreneur hires workers, he must register a new cash desk within 30 days.
• In 2018, the tax authorities can fine an entrepreneur up to 50% of the amount received during the period of trading without an online cash desk, but not less than 10,000 rubles. Companies face a fine of up to 100%, but not less than 30,000 rubles. From July 1, sanctions will also be introduced for the use of cash registers in fictitious settlements: organizations can be punished in the amount of up to 40,000 rubles, individual entrepreneurs - up to 10,000 rubles. There will also be fines for labeled goods incorrectly indicated on the receipt: up to 100,000 rubles can be recovered from companies, and up to 50,000 rubles from an entrepreneur. The same amounts will be fined if fiscal data is not submitted to the tax office on time.

Online cash desks began to be phased in in 2016, but since then the situation has changed more than once. Below are the answers to the main questions about the application of new CCPs in 2018-2019.

Watch the recording of our seminar, where Ivan Kirillin, head of the sales department at My Warehouse, spoke about the latest changes in Federal Law 54: how to choose a cash register taking into account the new requirements, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.

Who is affected by the new edition of 54-FZ

Who is required to use online cash registers in 2018-2019?

Do you need online cash desks for UTII and a patent in 2019?

Online cash desks for UTII and a patent are needed from July 1, 2019. But, if you work in catering or retail and have hired employees, you had to switch before July 1, 2018.

Are online cash desks used under the simplified tax system in 2019?

Yes. Those who trade in excisable goods in 2018 should have already used online cash desks. If you are not already doing so - Those who are employed in the catering industry and have hired employees should have registered a CCP before July 1, 2018. And those who do not have workers received

Law on online cash registers: how to apply BSO (strict reporting forms)?

Until July 1, 2019, organizations and individual entrepreneurs providing services to the public can issue BSOs in paper form. An exception is made only for public catering. After this date, you need to switch to an electronic format. BSOs are printed on a special CCP - automated system for forms of strict reporting. The requirements for checks and forms have changed - new details have been added, for example, it is necessary to indicate the serial number of the fiscal drive and the name of the OFD. All

Is it necessary to install cash registers in vending machines?

From July 1, 2018 vending machines should be equipped with CCP. You can use one checkout for all devices. If you are an individual entrepreneur without employees and trade using automatic machines, you can not use KKM until July 1, 2019.

Was it necessary to use online cash registers in catering in 2018?

About the new cash register equipment

How much will the online checkout cost?

The cost of a new CCP is, according to the Ministry of Finance, about 25,000 rubles. You can buy cheaper from us: for example, the "Economy" kit. It includes an online cash register, a one-year contract with OFD and a cash register program. All prices -

Will those who purchase a new CCP receive a tax deduction?

Do I need to contact the technical service center (TSC) to register a new type of cash register? Who maintains online checkouts?

How to set up MySklad to work with a new cash register?

We provide for setting up the work of My Warehouse with new cash desk. If you still have questions, our technical support is available around the clock and will help you figure it out.

Does the point of sale in MySklad work when the Internet is disconnected?

Yes. You will be able to punch checks, all completed sales are recorded in the system and the fiscal drive. After the connection is restored, the data will automatically be sent to the OFD.

Can I send a check to the buyer directly from My Warehouse? Including SMS?

Yes. To do this, the seller's interface in MySklad has fields for entering the buyer's contact information.

What to do with the return of goods in MyWarehouse under the new scheme?

MySklad transfers the returns to the fiscal registrar. The FR automatically sends this data to the OFD, and from there they go to the tax office.

How to work with goods without a barcode in MyWarehouse, for example, with bulk goods?

Barcodes are in no way related to the requirements of the 54-FZ law, they are used for convenient work with goods. MySklad supports search by name and work with weight goods.

KKM (cash register, cash register or simply cash register) is a device that records the fact of the purchase of goods and registers this fact with a seal cash receipt. The new federal law on cash registers, which comes into force in 2017, was adopted in the third reading and signed by the President of the Russian Federation.

To understand what changes in cash registers can be called significant, let's analyze the latest news on this topic.

CHRONOLOGY OF TRANSITION TO CCP ONLINE

The transition to a new type of cash registers began as an experiment by the Ministry of Finance and the Federal Tax Service back in August 2014. For six months, the viability of the idea of ​​transmitting real-time purchase data via the Internet in tax office. New generation cash registers connected to the Internet were the first to be tested by retailers in Moscow and the region, Tatarstan and the Kaluga region, in total about 3 thousand units of cash registers were involved.

The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on the assessment of its regulatory impact. Business was also against it, as news feeds wrote more than once. At one of the meetings with the heads of business associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed, as a temporary concession, to postpone the introduction of new cash registers from 2016 to 2017.

As advantages of cash desks of a new model, tax officials call:

• registration of cash registers in electronic form;
• objective accounting of income of sellers;
• reducing the number of tax audits;
• providing consumers with greater opportunities to protect their rights.

In addition, on behalf of the President, a special tax deduction.

Eventually, new law about cash registers (or cash registers operating online) were “pushed through”, therefore, innovative cash registers are being introduced everywhere since 2017. The transition to online cash registers from 2017 was finally approved by law No. 290-FZ (the law was adopted in the third reading on June 14, 2016).

WHAT SHOULD ONLINE CASH OFFICES BE

Law No. 290-FZ approved new requirements for technical specifications KKM in 2017 and subsequent years. The most important thing is that now it will not be EKLZ (electronic secure control tape) that will record sales information, but fiscal accumulator. The device will transmit information about sales online, first to a special intermediary (fiscal data operator), and then to the Federal Tax Service.

Requirements for cash desks transmitting real-time sales data are set in a new edition

• the presence of a device for printing fiscal documents with a two-dimensional barcode QR code of at least 20 x 20 mm in size);
• data transfer to the fiscal drive inside the case;
• formation of fiscal documents in electronic form and their transfer to the operator immediately after the receipt of data in the fiscal drive;
• acceptance from the operator of fiscal data confirmation of receipt of information;
• security information security fiscal data and their encryption;
• formation of a fiscal attribute up to 10 digits long for each document;
• providing the ability to record fiscal data and store them in the memory of the memory device for at least five years from the date of end of operation.

What KKM can be used in 2017 dictates published on the website of the tax service and constantly updated register of KKM models with online data transfer, which entrepreneurs will have to buy, because only these models comply with the requirements of the law and are allowed for use. Purchase equipment only from this list!

COSTS FOR TRANSITION TO ONLINE POS

If you are already working with a cash register, then it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, and not purchase new equipment.

Here are some of the costs that entrepreneurs will have to bear:

• modernization of the old apparatus - from 5 to 10 thousand rubles;
• purchase of a new device - from 25 to 40 thousand rubles;
• cash software - from 7 thousand rubles;
• operator services (OFD) - from 3 thousand rubles for the first year of operation, in subsequent years - up to 12 thousand;
• Internet connection - from 5 thousand rubles a year.

In total, at least 20 thousand rubles if your equipment can be upgraded, or 40 thousand rubles if this is not possible.
By order of the Ministry of Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

WHEN APPLICATION OF THE NEW CCP BEGINS

Since 2017, new cash registers have been introduced gradually for different categories of taxpayers, the latest news about the timing of the transition is as follows:

• from February 1, 2017, the registration of devices of the previous type is terminated;
• before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
• from July 1, 2017, retailers, except for UTII and PSN payers, are required to work only at online cash desks;
• From July 1, 2018, UTII and PSN payers must use CRE on an equal basis with other sellers, i.e. they lose their special benefit;
• from July 1, 2018, those who provide services to the population under any taxation regime, instead of printed BSO, must issue a form printed by an automated device (similar to a cash register).

Thus, if the law on online cash registers is no longer changed, from the summer of 2018 the Federal Tax Service will begin to accept information about most retail purchases and services to the population if they are paid in cash or by card. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, fiscal data operators and the tax authorities themselves.
Please note: from March 31, 2017, sellers BEER and another ALCOHOL are obliged to use cash registers on a common basis, including in public catering.

The list of sellers who, even after the adoption of the new law, are entitled to receive cash payment without issuing a cash receipt, is established in Clause 5 of Article 2 of the bill of amendments to 54-FZ dated 22.05.03. In addition to the already well-known categories of sellers (printed products, tickets, seasonal fruits and vegetables, peddling, etc.), the list has been replenished with those who are located in hard-to-reach or remote areas.

Specific settlements where CMC is not mandatory due to problems with the Internet are approved by regional authorities, and cities, regional centers, urban-type settlements cannot be included in it.

An important innovation for online stores is that from July 1, 2018, cash registers will also have to be used in cases of online payment by card or through services such as Yandex Checkout. In this case, the buyer receives only an electronic check. Previously, there was no such requirement.

HOW ONLINE CASH OFFICES WORK

A CCP with a real-time data transmission function works according to a different principle than previous ECLZ devices. First, information about the sale is sent to the intermediary - the operator of fiscal data. After the operator receives the sales data from the cashier via the Internet, he sends a confirmation that the data has been accepted.

A cash receipt is assigned a fiscal attribute, without which the receipt will not be generated. It is assumed that the acceptance of data and the assignment of a fiscal attribute will take place in just 1.5 - 2 seconds, so the payment process for the buyer will not be delayed. Then the operator sends the summary information about payments to the tax office, which systematizes it and accumulates it in the data warehouse.

All data transferred to the INFS by fiscal data operators will be taken into account in the calculation of the tax base. For violation of the completeness of the collection of information, the operators themselves are punished with serious fines (from 500 thousand to a million rubles).

Please note: OFD is a commercial specialized organization with the necessary technical resources and qualified employees. It is also necessary to choose an operator, following the recommendations of the Federal Tax Service, - from official list .

The buyer receives a paper check, which indicates the website of the data operator and the fiscal sign of the check. If desired, the buyer can request the seller to send a check in electronic form. If it turns out that the details of the paper check and the electronic one do not match, the buyer has the right to report this to the Federal Tax Service, which will check this fact.

FINES FOR VIOLATION OF THE LAW ON CASH REGISTERS HAVE GROWEN

We talked about how online cash registers work, but that's not all the latest news. Amendments to the new law on cash registers have tightened administrative sanctions for violating the procedure for applying cash registers. In the new edition of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the amounts of fines are as follows:

Non-use of a cash register, if it should be used:

• from ¼ to ½ of the purchase amount, but not less than 10,000 rubles for individual entrepreneurs and heads of organizations;
• from ¾ to the full amount of the purchase, but not less than 30,000 rubles for legal entities;

Use of the old cash register or violation of the procedure for their registration/re-registration:

• a warning or a fine from 1,500 to 3,000 rubles for individual entrepreneurs and heads of organizations;
• a warning or a fine from 5,000 to 10,000 rubles for legal entities.

Refusal to issue a paper or electronic check to the buyer:

• a warning or a fine of 2,000 rubles for individual entrepreneurs and heads of organizations;
• a warning or a fine of 10,000 rubles for legal entities.

Of course, given the novelty of this procedure for processing cash settlements and the number of new participants, there is a high probability of failures in the system. At least in the 2014 experiment, they happened. But so far, no alternatives to KKT-online and any indulgences are expected.

Good afternoon, dear IP!

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

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

That is, it is simply not possible to refuse to use new KKM in 2017 if your locality is NOT on this magic list.

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

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

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

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

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

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

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

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

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

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

Where can I read this fascinating law in its entirety?

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

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

In short, read here:

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

It has 130 pages, if anything =)

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

Russian Federation"

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

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

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

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

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

A new e-book on taxes and insurance premiums for individual entrepreneurs on the simplified tax system 6% without employees for 2019 is ready:

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

The book covers:

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

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

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

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

Article navigation:

Russian accountants and entrepreneurs from the "enraged printer" - hello! The next "innovative modernization" will add new worries and expenses to these categories of people. However, in the core of the adopted law on online cash registers, there is, of course, a healthy grain. Let's figure it out.

How is an online checkout different from a regular checkout?

• The main difference between an online cash desk and cash registers familiar to Russian business is the ability to send reports to inspection bodies immediately and electronically.
• Moreover, checks for consumers can also be generated electronically and sent to them by e-mail or SMS.
• At the same time, new cash registers do not lose their old capabilities - printing ordinary paper checks.
• Instead of the classic electronic tape, on which information about the transactions performed is stored, new cash registers should be equipped with special "fiscal drive" protected by encryption.

• A cash register designed to transfer fiscal data online must have one of the options for connecting to the Internet. Fortunately, the owners of online cash desks have choosing the option that is most convenient for their conditions. It could be:

  • wired connection to the network;
  • connection via Wi-Fi;
  • built-in 3G modem.
• Another very reasonable element of the law: online cash register does not have to be connected to the Internet directly at the time of payment and check generation. Otherwise, interruptions in communication would lead either to paralysis of the enterprise or to serious fines. Under the law, online cash registers can hold fiscal data and send it when the connection is restored. However, you should take into account: data delay of more than three days is considered a violation and leads to a fine.

Stages of transition to online cash registers from 2016 to 2018

One of the main things you should know in order not to get into trouble. Now we will deal with the dates specified in the law in order to understand until what time you need to have time to switch to online cash registers and how to use them in different years.

July 15, 2016 – the new cash register law comes into force

Yes, it sounds scary - it's about to happen. However, do not worry too much - the law comes into force "except for certain provisions", and in these "separate provisions" - the whole point.

By and large, only fines for non-use of CCPs change directly on July 15 - frightening and cruel fines, which we will discuss in detail.

From the same moment, newly acquired online cash registers can be registered with regulatory authorities. However, CCPs operating in the old fashioned way can still be registered.

February 1, 2017 - end of registration of old cash registers

One of the turning points for the entry of the new law into force. Before it, Russian entrepreneurs will be able to register with the Federal Tax Service both an online cash register and a device that works in the old way.

After it - only online cash registers. However, we watch our hands - it is still possible to work with old cash registers.

And one more thing - from this day on, entrepreneurs continue to issue paper checks to customers without fail, however, upon request, they must also provide an electronic one.

July 1, 2017 - "Day X"

And here is the "X-day". From now on, only online cash registers are used, a fine is charged for using old cash registers.

January 1, 2018 - full turn

On this day, the rules of the game are turned upside down. Previously, you issued paper checks by default and electronic checks on demand. Now electronic will be issued by default.

Hmm… As I imagine the picture: January 2, 2018, five minutes before the end retail alcohol. Department store. The queue is irritating. The saleswoman has been crying for a quarter of an hour trying to find out from the homeless Uncle Fedya his e-mail or mobile phone number in order to give him a mandatory electronic receipt for a bottle of Sister Palyonushka vodka. And Uncle Fedya had neither one nor the other when he was born. Sadness.

UTII and patent vs. online cash registers

The next snag is that now payers of some taxation systems have the right to do without CCP at all. However, the law on online cash registers still does not bypass them.

So, when will payers of UTII and the patent system be required to switch to online cash register equipment - and will there be any preferences for them during the transition?

And at the same time, they have the right to put the costs of acquiring and connecting an online cash register into a tax deduction.

Not bad ... but it was, of course, better without cash registers at all.

Who can not use online cash desks at all?

Soon, soon Russian businessmen will envy this guy. The terrain is difficult to access - no online cash desks.

Business in remote areas

“Remote and hard-to-reach areas” listed in the decrees of regional authorities will be free from online cash desks. However, it should be remembered that cities, district centers and urban settlements will live according to general rules, even if they are territorially related to these most inaccessible areas.

Types of businesses that are free from cash desks under current legislation

From the use of cash registers, not only the payer of the two tax systems, but also entrepreneurs who provide certain types of services to the population, regardless of the taxation system, were legally exempted.

The preferences associated with UTII and the patent system have been abolished, but the rest remain in force. Without the use of online cash desks, enterprises engaged in trade will be able to work:

• ice cream and draft soft drinks from kiosks;
• beer, milk, kvass, vegetable oil, kerosene and live fish from tanks;
• vegetables, fruits and gourds waddle;
• newspapers, magazines and related products (the share of sales of newspapers and magazines in the total turnover must be at least half);
• travel tickets and coupons in urban public transport;
• lottery tickets;
• tea and related products on long-distance and suburban trains;
• meals for students and employees of schools, secondary schools and universities during classes;
• postal envelopes and stamps (only if they are sold without extra charge);
• religious literature and other objects of worship;
• medicines (only in rural areas, in pharmacies located in feldsher points);
• peddling trade in small retail;
• trade in markets, fairs and exhibition complexes outside permanent trading premises.

New fines for cash registers

But this news certainly will not please anyone.

Increase in fines for non-use of CCP

Failure to use cash registers is now punished much more seriously than before.

Penalizing a percentage of a purchase made outside the checkout is something new.

Special punishment for recidivism

Previously, officials and legal entities were punished for repeated violations in the field of non-use of CCPs in the same way as for the first. From now on, no.

• For officials, a repeated violation can lead to disqualification for a period of one to two years.
• For legal entities and individual entrepreneurs - to an administrative suspension of activities for up to ninety days.

Using old cash registers instead of online cash registers

• Officials - 1.5-3 thousand rubles.
• Legal entities - 5-10 thousand rubles (may be replaced by a warning).

Non-delivery of the check to the buyer

This includes both refusing to send an electronic check and refusing to provide a paper version of this document upon request.

Last year, federal legislation stipulated that business entities engaged in cash sales of works, goods, and services must switch to the use of new cash registers. Since 2017, the online cash desk, who should switch to a new CCP, is primarily simplified, subjects on a general taxation regime. Other enterprises and individual entrepreneurs can also establish it on a voluntary basis.

Online cash desk is control apparatus, containing a fiscal drive, as well as having access to the Internet. Each sale transaction recorded with the help of them is transmitted via communication means to a special server of the FD operator, which stores it and provides this data to the tax authorities.

The CCA must have a serial number on the case, it must have a device for printing a receipt and have a clock that reflects real time.

The main purpose of the introduction of online cash registers is an attempt by the tax authorities to bring sales out of the shadows in order to record them for tax purposes.

Before registering such a cash register, business entities must first draw up an agreement with the FD operating company. The online checkout must include a QR code. It must also include a number of mandatory details that are listed in the law. In addition, the use of an online cash register implies the possibility for the buyer to receive an electronic version of the receipt.

Attention! Previously operating KSA did not have such a function. Therefore, their registration has been completed since February 01, 2017, and from July 01 they will no longer be applied at all. It is allowed to re-equip previously existing cash desks with special means of communication, but this must be formalized.

Who should use online cash registers from 2017

Online cash registers since 2017, the new law establishes a transitional period from February 01 to July 01, when they can act as new cash registers, as well as old ones. However, it is no longer possible to register, including changing the ECLZ since February.

The category of entities for which online cash desks will become mandatory, first of all, includes organizations and individual entrepreneurs that apply the general and simplified taxation regime. They are required to record their income for tax purposes.

The same group includes alcohol sellers, for whom the use of a cash register was mandatory before. Now, an online cash register for individual entrepreneurs selling beer and other types of alcohol is mandatory from March 31, 2017, and this requirement even applies to money changers and patents.

Online cash desks for individual entrepreneurs on UTII and firms on the same regime, as well as entities using PSN, will become necessary for use from July 01, 2018. Currently, they can still carry out their business activities without the use of CCA. This relief is given due to the fact that this category of income is taken into account not actual, but potential and imputed.

But in about a year, these companies and individual entrepreneurs will also have to work at online cash desks. Since the BSOs used by him will also need to be issued only through the online cashier.

Attention! The law on online cash registers provides for a list of persons who will be exempted from the use of such devices. This includes entities working in hard-to-reach places where there is no possibility to connect to the Internet. described in detail here.

In what case can you not use online cash registers?

The law establishes that at present, sellers in non-equipped markets that trade with Vehicle shoe repair shops, periodical literature kiosks, landlords who rent out their living quarters.

Application online devices only required for cash payments. If a company makes non-cash transfers through its bank account and does not conduct direct cash settlements, then it may not purchase an online cash desk.

Exempt from the use of this equipment are also credit institutions, companies participating in the market valuable papers, companies engaged in catering in schools, kindergartens and other educational institutions.

Religious organizations, sellers of handicrafts, postage stamps, etc. may not use the online checkout.

Attention! Economic entities in places where there is no connection may also not use this equipment. But all these territories are defined at the legislative level and included in a single list.

Benefits when using new cash registers

There is a bill according to which, from 2018, an economic entity using UTII or PSN will be entitled to a deduction for the purchase of an online cash register in the amount of 18,000 rubles when determining the amount of the mandatory payment. The deduction will be given for each device.

They will be able to use it only in relation to cash registers registered since 2018.

This document assumes the possibility of transferring the deduction amounts to the following periods, if it is impossible to use it in this period. At the same time, this right will be given once, and the change of regime will not allow receiving such a deduction for both UTII and PSN.

Features of using online cash registers for online stores

One of the goals of introducing online cash desks was to control the work of online stores. Many entrepreneurs did not register such sites, which means that it was difficult to fully track all purchases, and, accordingly, income.

Amendments to the law on the use of cash registers oblige the use of a cash register for each sale of goods. This means that an online cash register for an online store should not only be used, but should issue a receipt to the buyer at each payment. Only one exception is allowed from this - when payment for the goods is received non-cash directly to the settlement bank account of the company or entrepreneur.

The obligation to use an online checkout and send a check to the buyer also applies to payments using bank cards, as well as electronic money Webmoney, Yandex-Money, etc.

Attention! The cash desk, which will work in conjunction with the online store, should not print paper checks, but immediately, at the time of making payment transaction send an electronic check to the buyer. As of mid-April 2017, only one cash register of this kind, ATOL 42 FS, was included in the register of permitted cash registers.

Attention! In the case when the store has a courier delivery, it is also necessary to have a portable cash desk in order to knock out a check at the time the goods are transferred to the buyer.

Features of the use of new cash registers in the sale of alcohol

The new law established a gradual transition to online cash registers. Thus, the start of the mass use of such devices was scheduled for July 1, 2017, and their use by “beneficiaries” was to begin on July 1, 2018.

However, for all entities that trade in alcoholic products (including low-alcohol products), it is necessary to use new devices from March 31, 2017. This is established by amendments to the law on the circulation of alcoholic products.

According to him, such goods include: vodka, cognac, wines and wine drinks, beer and low-alcohol drinks based on it.

In addition, all firms and entrepreneurs are required to use new cash desks for the sale of alcohol, regardless of how it is sold. At the same time, there is no mention of taxation systems in the law, which means that even entrepreneurs on UTII and a patent need to use an online cash register.

In this part, the law conflicts with the law on the use of cash registers. The latter, as you know, allows those who are on UTII and a patent not to use the cash desk until mid-2018. Experts believe that the "alcohol law", as a more special one, in this case prevails over the "cash law", more general. Official comments on this subject have not yet been published.

When choosing a cash register, it must be remembered that it must meet two criteria at once - be able to transfer checks to the Federal Tax Service, as well as transfer information about the circulation of alcohol to the EGAIS system.

Important! If earlier the EGAIS system had to be used only by distributors of strong drinks, now even beer sellers will be required to connect to it.

The cost of switching to new cash registers

The law provides for the need to transfer information about the purchase made via the Internet to the tax office. Old cash registers cannot carry out these actions, and therefore are no longer subject to use. However, many manufacturers of cash registers have released special upgrade kits.

The cost of such a set, depending on the cash desk model, ranges from 7 to 15 thousand rubles. After the modernization, the devices receive a fiscal drive instead of an ECLZ, as well as a device for transmitting information to the Internet. It must be understood that it makes sense to modernize the cash desk only in cases where the daily turnover is quite low, and the nomenclature does not contain many items (up to 5-8 pieces).

For full-fledged work, you still need to purchase a new, special cash register, here are some of them:

Model	Scope of application	approximate price
Atol 30F	Small retail outlets of micro and small businesses with a small number of customers	21000
Viki Print 57 F	Small outlets, supports EGAIS and beer trade	20500
Atol 11F	Small retail outlets of micro and small businesses with a small number of customers. Supports EGAIS and beer trade	25100
Viki Print 80 Plus F	A model with great functionality, including an automatic check cutter. Medium and large outlets. Supports EGAIS and beer trade	32000
Atol 55F	A model with great functionality, supports automatic cutting of checks, connection of a cash drawer. Recommended for large retail outlets. Supports EGAIS and beer trade	31000
Athol FPrint-22PTK	Universal device for use in various industries. Supports EGAIS and beer trade	33500
Atol 90F	Equipped with battery offline work up to 20 hours. Recommended for peddling and small shops. Supports EGAIS and beer trade	18600
Evotor ST2F	Small shops, cafes, hairdressers. Allows you to keep inventory. Equipped with touch screen and operating system based on Android	29500
HATCH-ON-LINE	Small shops with a low assortment and a small number of customers.	15600
SHTRIH-M-01F	It is connected to the trading terminal, equipped with an automatic check cutter. Suitable for medium and large stores.	24300
KKM Elves-MF	Designed for small shops with a small range. Thanks to the built-in battery, it can be used for remote and mobile trade.	11600
ATOL 42 FS	It is intended for use only in online stores. Not equipped with receipt printing mechanism	20000

Checkout service procedure

The new law on online cash registers does not establish mandatory maintenance of devices in technical centers, as was observed when using old cash desks with ECLZ. However, on the other hand, manufacturers of new devices are obliged to provide repair and maintenance of their products throughout the country.

Therefore, the old central heating centers will most likely not be left without work. Some relief has also been introduced for them - to perform work with cash registers, you no longer need to register with the tax service.

This approach, over time, will give rise to a large number of specialists capable of repairing cash registers - both in the ranks of firms and singles.

Accordingly, each company has a choice:

• Conclude a permanent service contract with the technical center;
• Contact the center only if the cash register breaks down;
• Contact a private master to repair the device;
• To hire your own specialist (this step will be beneficial if the company has a large number of cash desks).