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

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

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

Procedure for applying CCP: new requirements

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

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

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

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

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

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

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

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

Scope of application of CCP expanded

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

Recall that until July 15, 2016, organizations and individual entrepreneurs providing services to the population were exempted from the obligation to use CCP. Instead of a cash receipt, they could issue a BSO to the client with the details established by the Government of the Russian Federation (clauses 3, 5-6 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, approved by the decree of the Government of the Russian Federation of 05/06/2008 No. 359 (hereinafter referred to as the Regulation)). BSOs were printed or formed using an automated system. If the automated system, in terms of its functioning parameters, met the requirements for CCPs (clauses 11, 12 of the Regulations; letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250, dated February 3, 2009 No. 03-01-15 / 1-43, dated November 26, 2008 No. 03-01-15 / 11-362, dated August 22, 2008 No. 03-01-15 / 10-303), then, in fact, organizations and individual entrepreneurs using such systems used a special type of CCT. Printed BSOs were usually filled out by hand.

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

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

The use of CCP now involves more responsibility

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

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

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

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

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

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

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

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

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

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

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

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

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

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CCP of a new sample differs from older devices in its design. In such devices, a fiscal drive is installed. This device is designed to transmit information in encrypted form to the fiscal data operator and to the Federal Tax Service.

To ensure uninterrupted data transfer, there are 3 channels for accessing the Internet:

• Ethernet port for wired internet connection,
• Wi-Fi router that allows wireless connection.
• GPRS/3G modem.

Why will a new online cash desk be needed from 2018?

CCP of a new sample to buy worth not only because of their fundamentally new approach to use. This is due to changes in current legislation. According to the new edition of 54-FZ, entrepreneurs using cash registers in their activities must buy online cash register or upgrade an existing CCP. These obligations are imposed on all entrepreneurs, regardless of what system of taxation they operate under. The gradual transition to online cash register. It went through several stages:

• voluntary. Until February 1, 2017, it was possible to register old cash registers with tax authorities. Purchase and registration prior to this date was on a voluntary basis;
• partially obligatory. From February 1, 2017, registration of old cash register equipment and replacement of ECLZ for such cash registers not carried out by the tax authorities. Registered exclusively CCP with online data transmission. It is possible to use the old CCP available only after its modernization;
• required. Starting July 1, 2017, entrepreneurs will only have the right to operate new cash registers. Old appliances must be completely replaced;
• mandatory, for UTII payers And patent system. This phase has been running since July 1, 2018. Companies and individual entrepreneurs (IEs) paying UTII or working on the patent taxation system had to establish new online cash registers or to conduct financial transactions for cash.

Many people have a question: is it necessary online checkout for an online store? The procedure for settlement with the buyer is established by 54-FZ. Even if the interaction between the seller and the buyer is carried out remotely, and the payment is made using a bank card or other payment systems, the check will become necessary document. That is why the owners of such stores will also need a new type of cash desk.

A similar question is asked by the owners of vending machines. At the moment, the introduction of online cash registers has become mandatory. Vending machines will also need cash registers with online data transmission.

You can buy an online cash desk in Moscow in our online store. To do this, you just need to contact our managers by calling.

The new rules set very strict requirements. Cash register online it will not be required except for those outlets that do not have online access to the Internet (for example, in stores that are located in settlements without the Internet). Other organizations that accept cash from customers will need new or upgraded cash registers.

Don't delay making a decision ! Buy online cash desk in Moscow worth it now. In this case, the process of preparing the entire set of shipment activities new cash desk, for your organization can start immediately. Selling online cash registers is the main activity of our company. As a result, we have a low online cash register cost.

Benefits of introducing new cash registers

Why buy cash register online- does it mean not only to take into account the legislative requirement, but also to simplify the conduct of business? Benefits control cash register (online cash desk) has a lot:

• simplifies control over sales at online cash registers;
• there will be an opportunity online registration cash register equipment;
• due to the transfer of the process to electronic form, the document flow is significantly reduced;
• customers can receive checks in electronic form, which increases the shelf life of the document confirming the payment;
• all information from the CCP required by regulatory authorities can be transmitted via the Internet;
• tax audits will be of a point nature, since information about the transactions performed will be accurate, and its receipt will be prompt;
• fiscal drives will need to be changed once every 13 months, and for those who work on PSN or UTII - once every 36 months;
• each unit of cash register equipment will be included in the register of cash registers, which will reduce the level of fraud;
• in the event of interruptions in the Internet connection, the cash register equipment will record the data that will be received by the OFD after the connection is restored.

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Selling online KKT This is one of the leading areas of our activity today. We strive to provide entrepreneurs with up-to-date information about the process of buying online cash registers, as well as offer inexpensive cash registers of the latest design. Contacting our company is beneficial for individual entrepreneurs and organizations for many reasons:

• a wide range of. Cash register online buy can be a variety of models. They differ from each other in weight, size, operation features, etc. Accordingly, you can choose equipment for both a small retail outlet and a large store;
• affordable price. On online cash register price quite democratic, which makes it possible to purchase an online cash register with minimal losses for business;
• professional selection. Not sure which model is best for your business? Our experts will advise you and help you choose the most optimal cash register equipment;
• assistance in operation and maintenance. Our company carries out not only the sale of new CCPs. In addition, we offer professional maintenance of this equipment, as well as services for its commissioning and registration with the Federal Tax Service. As agents of the main OFDs, we will help you choose the best fiscal data operator, the conclusion of an agreement with which is a mandatory requirement for registering equipment. We will repair your device if it breaks down!

Cash register store "KKM-CASSA" is a guarantee of high quality and the best online cash register price!

The new edition of the federal law No. 54 "On the use of cash registers", which entered into force on July 15, 2016, made adjustments to the procedure for issuing purchase documents and fixed new requirements for the capabilities and configuration of cash registers in general. According to the law, from January 1, 2017, it is forbidden to use devices that are not equipped with a fiscal drive and that do not have the ability to transfer information about the purchase to the supervisory authorities immediately. new type Cash registers, since they transmit data in real time, are conventionally called online cash registers. In addition to the type of equipment, the amendment contains a requirement:

• list all commodity items in the check separately, indicating the VAT rate, issuing a sum check without detailing is prohibited;
• provide a receipt by e-mail to the buyer, if he asks;
• transfer data to the tax office through an accredited fiscal data operator.

Who should use the new cash registers from 2017

The law is the same for all categories of entrepreneurs involved in the retail sale of goods and providing services on a reimbursable basis as entity(LLC), or individual (IP) with cash and non-cash payment through bank cards. The transition period is designated until July 1, 2018, while business categories that do not have a delay in the introduction of online cash registers should switch to as early as possible - part from February 1, 2017, the second part - from July 1, 2017, the last - from 1 July 2018. Refusal to introduce a new type of CCP in the absence of good reasons (exemption by law, non-fulfillment by the manufacturer of the supply contract) leads to fines. All those who have already used cash registers to register settlements with customers are required to switch to new cash registers from 2017 by upgrading current equipment or purchasing new one.

• business facilities in remote areas where there is no technical possibility to install equipment immediately and access to the Internet is difficult;
• commercial equipment operators (vending - coffee machines, devices for the sale of snacks, lenses, newspapers, etc.);
• IP on a patent, simplified taxation system, LLC on UTII;
• Individual entrepreneurs and organizations providing services, including hairdressing, passenger transportation, postal and courier services, housing and communal services and others, with the exception of exempt categories.

From the installation of online cash desks are exempted:

• most of the categories exempted from the CCP and earlier (with the exception of those named above);
• manufacturers of handicrafts, using only manual labor;
• organizations for painting and repairing shoes;
• services of repair and production of keys and haberdashery from non-precious metals;
• persons renting their own housing.

Implementation of online cash desks for organizations of different forms of ownership

Everyone who has already used cash registers for settlements with customers must replace the equipment with a new one in the “first wave”. Other persons and organizations must install the CCP before July 1, 2018:

Features of activity certain categories entrepreneurs

Among those who have not previously used cash desks, it is necessary to distinguish three large groups and explain the procedure for generating sales reporting documents:

• Internet shops. They are required to have new cash registers from 2017. The purchase is carried out electronically remotely when paying online or is recorded by a responsible person (courier, operator of the order issuing desk) when personally transferring the order. If it is impossible to provide a paper check (payment on the site), an electronic check is sent to the mail specified during registration in the online store.
• vending vending machines. The possibility of a permanent exemption from the installation of online cash desks of mechanical vending is being considered - i.e. equipment that does not have electronic controls for the issuance of goods and the formation of sales statistics. Goods worth less than 100 rubles can also be pardoned. The issue is being actively discussed at specialized forums, a dialogue is being held with the authorities. There is no solution at the moment - neither final legal nor technological. The authorities have not yet completely denied requests to vendors; manufacturers of cash equipment have not yet offered a range of online cash registers suitable for implementation in the sales management system of vending machines.
• Provision of services. When providing services, it is now necessary to draw up a strict reporting form. It is formed not manually, but electronically by means of a device, which, in fact, is a modification of an online cash register of a narrower profile. The form must contain the full details of the company, the list of services, the cost, the tax rate, the place of sale, the registration number of the fiscal accumulator. Until July 1, 2018, you can work under the old system.

Why have new cash registers been introduced since 2017

It is no secret that the main task of introducing cash registers for individual entrepreneurs and LLCs since 2017 is to increase tax collection. At the same time, the system for registering cash register equipment has been significantly simplified - this can be done online. The interests of buyers are taken into account - an electronic check will not be lost, will not burn out, unlike a paper one. Return of goods and other operations, when it is not necessary, but it is desirable to have a receipt, have become easier. The burden on the tax service also decreased - the receipt of reports through electronic channels reduced the document flow, increased the speed of generating reports, freed up time for direct work with entrepreneurs on the issues of registering firms, paying taxes and other moments requiring the personal participation of a specialist.

Increasing the transparency of trade, in turn, will help reduce the number of counterfeit products, track down unscrupulous manufacturers and sellers who are hiding from paying taxes. It is assumed that this will lead to an increase in the quality of goods, improved competition in the market due to the absence of dumping prices for shadow products.

How to re-equip the workplace of a cashier

The fundamental difference from the old cash registers is that the new online cash registers do not have a cash register and a fiscal registrar, data is transferred to the tax office instantly, which requires an appropriate module.

To start working under the new rules, it is necessary to upgrade existing equipment or purchase new one. When choosing, it is necessary to evaluate the total costs, as well as the obsolescence of the current technical base, capabilities and functions of new equipment. In other words, you should weigh whether it is more rational to pay extra for a fiscal clerk and a new type of receipt printer for an outdated cash register model, or buy a multifunctional new online cash register in 2017 with an expanded set of functions.

Modernization

It implies the replacement of modules and other modifications of the existing CCP to the requirements of FZ-54. The possibility of retrofitting depends on the type, brand, year of manufacture of cash registers. Find out if your old CCP can be upgraded better from the manufacturer or sales automation equipment.

Purchasing a new cash register

The main issue is the price. It is different and often depends on exchange rates, since the equipment includes elements of foreign production. Individual entrepreneurs on UTII and the patent taxation system can receive a deduction of up to 18 thousand rubles when buying online cash registers; when installing new cash registers for an LLC in 2017, no deductions are provided.

Registration of an online cash desk in the tax office and start of work

Cash desks can be registered online, we have already talked about this. For self-submission of information, you need an electronic signature key, access to Personal Area. Otherwise, the process is not much different from the previous order - assigning a number, entering it into the memory of the fiscal officer, and only then starting work.

An important feature is that it is impossible to transfer information to the tax directly. This is a provision of the law, it is useless to challenge or resist it. You need to conclude an agreement for each device, the cost of OFD (fiscal data operator) services is set by each of them personally. On average in the Russian Federation, this amount is about 3 thousand rubles a year, when connecting the network, some OFDs provide discounts for the second and subsequent devices.

Also, to get started, you need to provide high-quality Internet access for your new cash register. Will it be a WI-FI network, GPRS or cable connection - there are no restrictions in the law. The main one that supports different protocols. The obligation to ensure the timely transfer of data lies entirely with the entrepreneur. If it is not possible to exchange data with the FDO in real time, this can be done periodically, but at least once a month. At the same time, territories where there is no Internet in principle will be exempted from the use of online cash registers. This is spelled out in the law, but the list of territories has not yet been published.

Where to buy a cash register for FZ-54 to work from 2017

The sale of cash registers is carried out directly by manufacturers and authorized representatives in the regions and the Internet. Immediately after the publication of the law, the expected excess of demand occurred - suppliers did not have time to fulfill contracts, entrepreneurs were even ready to overpay. Now the situation has returned to normal. Moreover, at the discretion of local authorities, it is possible to receive several weeks of delay if you have entered into an agreement and paid for the cash register and are waiting for it to arrive from the online store

Good afternoon, dear readers! Today we are talking about the most serious change that has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full swing, and there are more and more questions!

In short: The Law on CCP No. 54-FZ dated May 22, 2003 has changed a lot (changes were made by Law No. 290-FZ dated July 3, 2016):

• Ordinary cash registers should be replaced by online cash registers;
• Data on all punched checks will be transferred to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a CCP;
• Old penalties have been changed and new ones have been added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who could previously work without a cash register is drastically reduced. The right to exemption from cash registers will be lost:

1. UTII payers - individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail and have employees;
2. Individual entrepreneurs who have, retail and provide services in the field of catering. There are employees in the staff of the IP;

These two groups could not set up a cash desk, but issue a document confirming payment to the buyer (upon request). Now they can't do that! From July 1, 2018, everyone who pays UTII and a patent is also switching to new cash desks on a common basis!

1. Those who sell lottery tickets, postage stamps, etc.;
2. Those who trade using vending machines(vending machines) and has employees;

These two groups are also moving to general rules application of cash registers from 07/01/2018: the first will have to install cash desks at the point of sale, the second - to equip the machines with cash registers.

1. And also everyone who now uses the old-style checkouts (on and) will have to switch to online checkouts.

Switching to Online Cashiers from July 1, 2019

The next stage of the transition to online cash registers is July 01, 2019. From this date, they will be required to work according to the new rules:

• IP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII working in the field of trade and catering, without employees.
• Individual entrepreneurs on the PSN, conducting activities in trade and catering, without the involvement of employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash desks will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or USN, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and public catering.
• Individual entrepreneurs using vending machines for sales. The state does not have employees.

Who can work without online cash desks

• Organizations and individual entrepreneurs engaged in certain types of activities (for example, shoe repair, key making, etc.);
• Organizations and individual entrepreneurs engaged in the sale of magazines / newspapers in kiosks, ice cream, drinks on tap, trade at fairs or retail markets, trade in milk and kvass from tankers, sale of seasonal vegetables / fruits (including gourds);
• Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not set up a cash register, but must issue a payment document to the client;
• Pharmacy organizations in feldsher posts in rural areas*
• Entrepreneurs providing porter services.
• Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and the disabled.
• Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash desks for those who provide services to the population

At the moment, companies and individual entrepreneurs engaged in services to the public have the right to do without a cash register, but they must then issue a BSO. From 07/01/2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO formed on a special device - “ automated system for BSO. In theory, this system will become a kind of CRE, respectively, BSO will become a kind of cash receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSOs both when providing services and when performing work in relation to the population.

Important! Exemption from the use of CCP for taxpayers on UTII and a patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in feldsher stations in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but offline. That is, the cash register must be installed and used, but the data does not need to be transmitted electronically.

Important! Consider the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On the Regulation of the Circulation of Alcoholic Products” was amended by Law No. 261-FZ, the changes came into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sales of alcoholic products and retail sales of alcoholic products in the provision of public catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic products (including beer), regardless of the applicable taxation regime, must trade using a cash register from March 31, 2017 - from the date these changes come into force . This norm is special, therefore it has priority over the norm of the law “On the Application of CCP”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, IP and LLC on UTII and a patent, carrying out retail sale alcoholic products, will not receive a deferment until 07/01/2018, but must switch to new cash desks earlier - from 03/31/2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether a CCP is needed for an online store in the law. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

CCP for online commerce is needed both in the case of cash settlements and in settlements through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood as calculations that exclude personal interaction between the two parties to the purchase process.

If you accept payments in your online store only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a receipt printer.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

• If you have an agreement to accept payment from a client's card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate one), you must punch / generate a check;
• If you have an agreement for accepting payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and it must issue a check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You must first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out a check, if not, then you are obliged to knock out / generate a check!

Banks, according to Law No. 103-FZ, are not paying agents, therefore, you also draw / form a check under an agreement with a bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers must have a case with a serial number, as well as a 2D barcode printing function and a built-in clock.

There will be no fiscal memory and ECLZ in the new cash registers, instead of them there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a secure form.

In order for a cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the CTO. Here it is impossible not to note the “bonus”: to register a cash desk, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register old format cash desks until 01/31/2017. From February 1, 2017, the Federal Tax Service registers only new online cash desks. Previously registered cash registers, the service life of which has not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCT. Some models of old devices can be upgraded and turned into online cash registers.

How data will be transferred to the tax

Data transfer will take place with the help of the fiscal data operator (or CRF for short), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator's server, the operator checks it, sends a confirmation of receipt, and then forwards the data to the tax office.

The operator also fixes all data so that it cannot be corrected. All information will be stored in a database and kept for at least five years.

Important! Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in checks and BSO with the introduction of online cash registers

There are quite a few changes here:

• The list of required details has been expanded: the address of the store (website address, if it is an online store), the VAT rate, the taxation system for the operation, the fiscal accumulator number, and others have been added;
• Two new concepts "correction cash receipt" and "correction SRF" have been introduced: they will be formed when a previously performed settlement transaction is corrected. But you can make such a correction only for the current shift, you won’t be able to correct the data for yesterday or the day before yesterday!
• The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending the electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client will be able to receive his check on a special information resource.

How will fines change?

The fines have changed, the new rules have been in use since July 2016:

1. The penalty for non-use of cash registers is calculated from the amount that did not pass through the cash desk: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; IP - 25-50% of the amount, but not less than 10 thousand rubles. That is, the larger the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (during the year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may be disqualified for a period of one to two years;
3. For the use after 02/01/2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. A fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
4. Failure to submit documents and data at the request of the tax authority or submitting them in violation of the deadline will result in sanctions similar to clause 3;
5. For non-issuance of a check (BSO) on paper or for their failure to send electronically, a warning or a fine threatens. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

In general, the figures are quite impressive, even if we take the most minimal amounts of fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers in specialized cash equipment stores in your city.

You can go to your center Maintenance apply - to those who now have an old cash register.

The cash register must have a factory number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that from January 1, 2018, amendments to the Tax Code introduced by Federal Law No. 349-FZ of November 27, 2017 came into force. They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 With this deduction, you can reduce the tax payable to the budget.

So far, these are the highlights of online cash registers since 2018. Despite the fact that they have been applied since 07/01/2017, there are still quite a lot of questions.

Amendments to the law 54-FZ "On the use of cash registers" came into force: since 2018 the introduction of cash registers affected even entrepreneurs in special regimes. In 2019, everyone should install CCP.

The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print the names of goods on receipts, you need a cash register program. Try the free Checkout MySklad app - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers for individual entrepreneurs been introduced since 2018? What to do IP in 2019?

• renders services to the population, making out their forms of strict accountability. More about
• applies UTII and PSN, works in retail or catering and does not have employees.

The rest were supposed to deliver a new CCP by the summer of 2018.

From July 1, 2019, no entrepreneur has the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2018: latest news

• From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. It won't work without updates.
• The concept of calculations has been changed. Now they include not only the movement of funds, but also the offset of the prepayment and the receipt of other things for the goods.
• After receiving an online payment, a check must be generated no later than the next business day.
• From July 1, 2019, when offsetting an advance payment, it will be necessary to punch two checks: upon receipt of money and upon transfer of goods.
• Individual entrepreneurs on an imputation or patent can return up to 18,000 rubles in the form tax deduction for buying or setting up a new checkout.
• Entrepreneurs and companies on special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax authorities explained that small businesses can only apply FN for 36 months.
• Since 2017, you can register a KKM via the Internet - it's convenient and fast. More about registering a cashier >>
• If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received during his work without a cash desk (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making settlements through the CCP that actually did not take place, as well as 50,000 rubles for incorrectly marked goods indicated on the check. The same penalty is imposed for late transmission of fiscal data.

What can be done right now?

In 2018, almost all entrepreneurs had to register a cash register. In total, according to experts, about 1 million businessmen switched to the new order this year. The rest of the entrepreneurs must deliver the cash register by July 1, 2019. We recommend that you think about cash registers now: there may be a shortage of fiscal drives and new models. Postponing the purchase is dangerous: as the practice of last year showed, the majority of entrepreneurs are dragging to the last - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores must also install CCP. A check is always needed - even when the client pays for the purchase remotely with a card. In such a situation, you need to send the document to the buyer's email. If there is a delivery for cash, the courier issues a check.

Vending machines could work without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you can not set up a cash register until July 1, 2019.

What cash registers can be used in 2019?

All CCP models allowed for use are in the register on the website of the Federal Tax Service. Since 2017, online cash registers must be connected to the Internet - an Ethernet port has been added, a built-in GPRS or WiFi modem has been added. The most budgetary samples use the Internet on a computer to which they are connected via a USB port. Since 2017, the new cash register should have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash desks with it are no longer released.

How much do new cash registers cost in 2019?

Entrepreneurs have to change CCP at their own expense. Often, buying a new cash register is cheaper than refining an old one. The cost of upgrading depends on the number of vehicles and their models.

Another item of expenditure is OFD services. They cost about 3,000 rubles a year for one cash desk. It is worth considering the cost of connecting to the Internet - the law assumes that each outlet must be connected to the network. In addition, every 13 months it is necessary to change the fiscal drive. Legal entities on UTII, USN or patent - once every three years.

New cash registers also require maintenance costs. But today an entrepreneur can choose: to pay for constant service in service center Or only go there if it's broken.

How is the replacement of cash registers in 2019?

To re-register an existing cash register, you need to find out if it can be upgraded - the cash register must be able to connect to the Internet. It is also necessary to check whether it is possible to install a fiscal drive on the cash register. Find out more at your service center. If your cash register cannot be finalized, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be done on the Internet - an entrepreneur does not need to go to the tax office or contact a technical service center. This will require a qualified electronic signature (QES) - an analogue of a personal signature.

You can get a CEP at a certification center accredited by the Ministry of Communications. Addresses are published on the website of the department - you must pick up an electronic signature in person.

Is it necessary to service new cash registers in the central heating service?

Not necessary. Cash register supported by the manufacturer, which can attract partner service centers, which now do not need to obtain permission from the tax. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not served there on a permanent basis. To register a CCP in a tax agreement with the CTO is no longer a prerequisite.

Who can not install new cash registers at all?

There are activities that 54-FZ did not touch. And it doesn’t matter whether such a business is run by an individual entrepreneur or LLC, he doesn’t need a cash register in 2019.

• gourds, vegetables and fruits waddle, as well as live fish;
• ice cream and soft drinks in kiosks and stalls;
• peddling and at retail markets and fairs (except for trade in separate covered pavilions or shops);
• milk, butter or kerosene for bottling;
• newspapers and magazines;
• products of artistic folk crafts.

Exempted from the use of cash registers and those who provide services:

• plowing gardens and sawing firewood;
• shoe repair and painting;
• for making keys and minor repairs of jewelry and glasses.
• nannies and nurses;
• porters at railway stations;

Also on the list of CCPs exempted from use are points for the collection of waste materials and glass, pharmacies and medical assistants in rural areas and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no internet?

In remote villages and towns, you can work without transferring data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018 even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.