home Self-development Old style cash registers. Is it possible to use an old cash register for UTII: features, instructions and reviews

Old style cash registers. Is it possible to use an old cash register for UTII: features, instructions and reviews

Amendments to Law 54-FZ “On the Application of cash register equipment»: from 2018 introduction of cash registers even affected entrepreneurs in special regimes. In 2019, everyone had to install a cash register.

The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print product names on receipts, you need a cash register program. Try it free application Cash desk MoySklad - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers been introduced for individual entrepreneurs since 2018? What should an individual entrepreneur do in 2020?

For the majority - yes, but by July 1, 2019, the rest had to put up cash registers, that is, those who:

provides services to the population, issuing them with strict reporting forms. Read more about
applies UTII and PSN, works in retail or public catering and has no employees.

There is only one exception: IP without employees who provide services, perform work or sell goods own production. They have until July 1, 2021.

The rest should have put new cash register by the summer of 2018.

From July 1, 2019, the vast majority of entrepreneurs no longer have the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2019: latest news

From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates.
The concept of calculations has been changed. Now they include not only movement Money, but also offsetting the prepayment and receiving other things for the goods.
Once your online payment has been received, the check must be generated no later than the next business day.
From July 1, 2019, when setting off an advance payment, you will need to punch two checks: when receiving money and when transferring goods.
Individual entrepreneurs on an imputation or patent can return up to 18,000 rubles in the form of a tax deduction for a purchase or setup new cash register.
Entrepreneurs and companies under special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax office has clarified that small businesses can only apply FN for 36 months.
Since 2017, you can register a cash register via the Internet - it’s convenient and fast. Read more about registering a cash register >>
If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received while working without a cash register (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making payments through cash register systems that actually did not exist, as well as for incorrectly labeled goods indicated on a receipt - 50,000 rubles. The same fine may apply for untimely transmission of fiscal data.

What can you do right now?

In 2018, almost all entrepreneurs were required to register a cash register. In total, according to experts, this year we switched to new order about 1 million businessmen. The rest of the entrepreneurs had to install the cash register by July 1, 2019. It's time to think about cash registers: there may be a shortage of fiscal drives and new models. Postponing a purchase is dangerous: as last year’s practice showed, most entrepreneurs wait until the last minute - 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 cash register systems. A receipt is always needed - even when the client pays for a purchase remotely with a card. In such a situation, you need to send the document to the buyer’s email. If delivery is made for cash, the courier issues the receipt.

Owners of vending machines could work without cash registers until July 1, 2018. All except individual entrepreneurs without employees, who were required to install the cash register by July 1, 2019.

What cash registers can you use in 2020?

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

How much do new cash registers cost in 2020?

Entrepreneurs have to change cash registers at their own expense. Often buying a new cash register is cheaper than modifying the old one. The cost of modernization depends on the amount of equipment and its models.

Another expense item is OFD services. They cost about 3,000 rubles per year for one cash register. It is worth taking into account the costs of connecting to the Internet - the law assumes that every a store must be connected to the network. In addition, the fiscal drive must be changed once every 13 months. For legal entities on UTII, simplified tax system 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 contact them only in case of a breakdown.

How are cash registers replaced in 2020?

To re-register an existing cash register, you need to find out whether it can be modernized - the cash register must be able to connect to the Internet. It is also necessary to check whether a fiscal drive can be installed on the cash register. Find out more from your service center. If your cash register cannot be modified, 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 completed on the Internet - the entrepreneur does not need to go to the tax office or contact the center Maintenance. This will require a qualified electronic signature(KEP) - an analogue of a personal signature.

You can obtain a CEP from a certification center accredited by the Ministry of Telecom and Mass Communications. The addresses are published on the department's website - you must collect the electronic signature in person.

Is it necessary to service new cash registers at the service center?

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

Who can avoid installing new cash registers at all?

There are types of activities that 54-FZ did not affect. And it doesn’t matter whether such a business is run by an individual entrepreneur or an LLC - he doesn’t need a cash register in 2020.

melons, vegetables and fruits in bulk, as well as live fish;
ice cream and soft drinks in kiosks and trays;
peddling and on retail markets and fairs (except for trade in individual indoor pavilions or shops);
milk, butter or kerosene on tap;
newspapers and magazines;
products of artistic folk crafts.

Those who provide services are also exempt from the use of CCP:

plowing gardens and cutting firewood;
shoe repair and painting;
for making keys and minor repairs jewelry and glasses.
nannies and caregivers;
porters at train stations;

Also on the list of CCPs exempt from the use are points for the collection of waste materials and glass, pharmacy and paramedic stations 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 transmitting 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. List settlements, in which you can work without an Internet connection, are determined by local authorities.

a courier will come to you will bring all documents prepared for sale and will pick up the cash register
deregister by proxy

What models of cash registers do we buy?

Online cash registers only. Unfortunately, we do not buy old-style cash registers with EKLZ.
Not sure what kind of cash register you have? Call, write - we will definitely sort it out!

The seller's procedure when selling a cash register

1. Transfer all data to the OFD, close the shift, and close the archive of the fiscal drive installed at the cash desk.
2. Deregister the cash register with the tax office:
- either through Personal Area taxpayer (digital signature required)
- or during a personal visit to the tax office.
3. Draw up a sales contract and a delivery note.
4. Accept payment from the buyer. Important point: if payment is made in cash, you are required to provide the buyer with a fiscal cash receipt. You can punch it at the same checkout - in this case, the settlement between the seller and the buyer will need to be made before the moment when the FN archive is closed (see paragraph 1), and in the purchase and sale agreement, specify the period during which the cash register will be deregistered and transferred to the buyer after payment.

If you sell a cash register to us, we will help you go through all the procedures.

Cost of purchasing cash registers:

You can sell us the cash register at the following prices:

Cash register	Buying Used
Evotor 5 without FN	4 000
Evotor 7.2 without FN	3 000
Evotor 7.3 without FN	4 000
Evotor 10 without FN	7 000
ATOL 11F and others.	4 000

How to work with cash register in Russia: 5 simple rules for individual entrepreneurs + universal instructions for use.

In our era of total informatization of society, the state is doing everything to ensure maximum control over cash flows. This is typical for all countries of the world, and Russia is no exception.

However, you should not consider this unit solely as an expensive burden - working on a cash register and cash register has a number of advantages for business. If, of course, you use it correctly.

To do this, we will devote one of the sections of the article to instructions.

In 2016, legislators introduced new norms and concepts in the field of cash register systems into Russian use. Second part of the article - short review these legislative initiatives.

The reform is being carried out, as always, under the pretext of deregulation, but it is bad for business additional expenses. Among them, for example, is the mandatory use of a fiscal drive and an electronic check.

What is it and how work with a cash register new system ? All this requires clarification.

History of the issue and instructions for operating a cash register

Nowadays, the question “how to operate a cash register or cash register” causes a lot of indignation among entrepreneurs and complaints about unnecessary expenses. But they are installed all over the world, and there is no such resistance there.

So, after all, is cash register equipment (cash register equipment) a punishment or an advantage?

Now it’s hard to imagine, but initially cash registers, cash registers and cash registers were promoted by business, and the state resisted.

At first, officials were categorically against such incomprehensible innovations, although gradually they gave in, agreeing to make cash register and cash register mandatory for everyone.

Since that time, working on a cash register has become part of the routine of any more or less large business.

1) KKT and KKM - where did they come from?

It should be noted here that the first mechanical analogs of cash registers and cash registers in general appeared back in 1875. Moreover, there is exact date“birth” of the first cash register – July 13, 1875, Massachusetts, USA.

The role of Papa Carlo, who “planed” the mechanical first-born, was played by David Brown, the “father” of all modern CCTs. He first used his invention in 1879 in a major department store in New York.

KKT - it was the whole system, where working the cash register gave birth to a new class, or rather new profession- cashier.
There they not only counted customers, but also sent goods on special hanging boxes.

Each cashier sat like a spider in the center of the “web” - these were the ropes along which these hanging boxes moved as part of the overall giant cash register. The cash register was the main thing, but only a part common system KKT.

Agree, after such a description of the work of those cashiers, it’s somehow not good to complain about working with modern automatic systems.

Working on a cash register allowed us to establish strict control over cashiers, contributed to the optimization of all processes in the store. These factors led to increased profitability of the department store almost by a third.

Having learned about such a miracle device that prevents employee theft, many wanted to get a cash register for themselves.

However, due to the high cost, at first only large retail chains and only in the USA could introduce cash registers - as they were officially called then, cash register machines, cash registers (in Russia, by the way, for some reason the name cash register equipment - CCT) was adopted. .

However, after just a decade of work on cash registers, cash registers spread throughout the Old World, covering both sides of the Atlantic. Not only large, but also smaller businesses used cash registers with cash register systems.

Operating a cash register has become part of the cultural tradition in the West.

2) Working on a cash register in the twentieth century

The introduction of cash registers and cash registers also began in the Russian Empire, but only in the twentieth century just before the First World War, when working on a cash register was not very relevant (Revolution, you understand).

A real box office boom happened only during the NEP period, and then in the 30s of the twentieth century, just before the Second World War, when everything Soviet Union managed to build 44 department stores.

But the war again prevented the implementation of CCP... However, there was no business in the USSR, so we will not dwell on this in detail.

However, there was business in the West, and it was doing quite well - cash registers were developing rapidly there.

Working with a cash register has improved every decade - cash registers have become smaller in size and easier to use. Since the 70s, the transition to electronic cash registers began.

Today in the history of CCT began new round development – transition to Internet technologies. From now on, work on the cash register is carried out via the Internet. Even if you, as a buyer, don’t feel the difference, progress does not stand still.

The global CCP reform began 10-15 years ago in developed countries, and in 2017 it finally reached Russia, where, however, it was met with a wave of indignation among small businesses.

3) The main nuances of working with a cash register in modern Russia

Where does the indignation come from if all over the world it was business that introduced such systems, and the state only provided support? Was working on a cash register really too much for Russians?

How Russian entrepreneurs different from Western ones?

Firstly, mentality.

It just so happens that post-Soviet entrepreneurs are inclined to conduct business not publicly and even illegally.

If it were not for the tough position of the government, the voluntary introduction of CCP in Russia would not have happened.

This is, in fact, putting the state into your pocket so that it can find out exactly how much revenue you received.

Operating a cash register is like having a magnifying glass - the government sees your ins and outs and can tax you on it.

This is one reason for the indignation, which, however, no one particularly voiced, because it promised problems with fiscal authorities.

The second reason is that the state has transferred all responsibility (including financial) for reporting, maintenance and purchase of cash register systems to business.

If for a large and medium-sized enterprise this is in the order of things, then for a small enterprise the purchase of an expensive cash register and operating a cash register, paying for its maintenance and other things can become a very noticeable expense item.

Do not forget that the introduction of new CCPs in Russia coincided with the collapse of the ruble: After all, cash registers are imported (or with imported chips), which means their prices have risen sharply.

At the same time, the income of small businesses has decreased. Where to get money? Hence the indignation.

However, disgruntled entrepreneurs are still forced to implement CCP, especially since the state nevertheless made some concessions and introduced the possibility of compensation for those (individual entrepreneurs) who work on the Unified Tax on Imputed Income (UTII), so popular anger turned into ordinary grumbling in the kitchen.

How to operate a cash register in Russia?

As we said in the preamble of the article, legal features We will devote a separate section to “cash reform” in Russia (everything there, as always, is not entirely clear, and therefore raises a lot of questions). For now, let's focus on the technical part.

So, a modern CCP must perform several functions, among which the most important is issuance of a check based on the results of a commodity-money transaction.

Sending an SMS with a receipt to the buyer or other newfangled details do not change the essence of the cash register - making a purchase and recording cash flow between the store and the buyer (what money was paid and for what goods).

PS. Since 2003, how to work with a cash register in Russia has been regulated by Federal Law No. 54, which was supplemented with new rules in 2016: https://www.consultant.ru/document/cons_doc_LAW_42359.

This introduced the concept of online cash registers, the essence of which boils down to the fact that now all cash registers must be connected to the Internet and instantly send current data to special centers collecting fiscal information.

Previously, cash registers could work offline (outside the network), and all information had to be recorded on a special control tape (essentially, an internal receipt for use by the store itself).

In new cash register models, this tape is replaced by a special block - the so-called fiscal drive, where all information transmitted via the Internet will be duplicated.

This is necessary in case of interruptions in the Internet - the cash register turns off if there is no connection for 30 days.

Despite some innovations regarding the Internet, the principles of how to work with a cash register remain the same as they were in Federal Law No. 54.

As then, the legislation requires all entrepreneurs working with cash or payment cards to have a cash register (that is, in fact, for everyone).

Detailed instructions for working with a cash register

Entrepreneurs of the old school are categorically against CCT, citing the fact that it is impossible to understand all these buttons without outside help.

However, the practice of their use since 2003 shows the opposite - mastering a CCT is no more difficult than a modern mobile phone.

Rather, it’s even simpler, since the set of operations in cash registers is the same. As you know, the same set of actions is remembered very easily, forming muscle memory - the hands themselves will make the usual movements.

We wrote earlier that CCPs are imported and therefore become more expensive, but this is not entirely true.

They may be domestically produced, but their components are still foreign, so exchange rate fluctuations still affect the cost of the cash register.

The first commandment of a future cashier is to read the instructions.

Only in our latitudes is it customary to first assemble the device without instructions, discover “extra” parts, and only then begin to study the accompanying documentation.

All over the world they start with the included instructions - we will start with this too.

1. When starting the device...

Before the first start, the cashier must perform several important actions:

Check the integrity of the CCP and all its blocks.

There are no unimportant details in the cash register, but still maximum attention should be paid to the integrity of the block where cash is stored, as well as the fiscal drive.

All cash register systems must work, then work on the cash register will become as automated as possible.

Then you need to check is the cash register cleared?(zeroing is done after each working day, when the daily revenue is withdrawn from the cash register).
In parallel with this, you need to pay attention to the time and date in the cash register to see if they are configured correctly.

You need to check all this by printing a zero check on your cash register, or better yet two.

This will not only help you accurately check the date, but will also make it possible to check whether the printing mechanism is working, whether the ribbon is threaded, etc.

2. Turning on the cash register

If we describe all the work with CCP step by step, then the instructions will look like this:

Visually inspect the CCP to see if there is any damage, if all blocks are closed, etc.

Turn on the device: some cash register models have a button on the rear panel, while others, instead of pressing a button, you need to turn the key on the front (to the “REG” position).

The result of these actions should be a switched on scoreboard with four zeros.

Checking cash registers - experts recommend checking the printing of receipts and the operation of all systems before starting the working day.

To do this, print one or two blank checks by pressing the “Payment” or “Cash” button with zeros on the display.

That's it, the CCP is turned on and ready to work. This algorithm is repeated every time the device is started.

3. How to serve a client when working at a cash register?

After launching the cash register, it’s time to start serving customers.

This process can also be shown as a short instruction:

If the cash register is equipped with a sensor for reading a barcode, information about the product will immediately go to the cash register computer.

If not, the cost and product/category code must be entered into the cash register manually.

If there are several products, then all the data must be entered into the cash register as indicated in paragraph 1.
Click the “Payment” or “Cash” button to complete the purchase - this will open the cash register block where cash is stored.
Place the payment there or pay the client change.

Modern cash registers also calculate the amount of change themselves: the cashier enters into the cash register not only the purchase amount, but also the amount received from the buyer, and the cash register itself determines the amount of change.

Modern cash registers are also connected to a bank terminal for reading payment cards.

In this case, the terminal can issue one or two checks (depending on the bank).

If there are two, you give one to the client, and leave the second at the enterprise for reporting along with the cash register.

Print the receipt (produced automatically) and give it to the client along with the goods.

Modern CCP is capable of performing a number of additional functions.

For example, the “%” button allows you to sell products at a discount. In this case, the discount is determined automatically, which allows the cashier not to rack his brains over price changes.

You just need to enter the original cost of the product, and then click on 5 (10 or 15 is the amount of your discount) and “%” - and you’re done.

PS. It is important that discounts can be configured not only for individual products, but also for entire groups - shoes, groceries, spare parts.

4. Replacing the tape when working with a cash register

The tape that your cash register turns into receipts regularly runs out. If your trading is brisk, then this can happen several times a day.

In fairness, such a situation is rare, except in large retail networks with high traffic.

But even if you are a small individual entrepreneur, rest assured that the tape in your cash register will run out sooner or later. Operating a cash register requires that you know how to change it.

Universal instructions for replacing the tape in a cash register (more details in the instructions for specific cash register models):

To understand that your tape is running out, you need to carefully look at the receipts - a pink line is applied at the end of the roll.

If there was such a line on the last check, then it’s time to replace the fly.

Print a new ribbon from the block.
Lift the cash register cover in the place where the tape is issued after purchase (most often there is a latch on the side, but on older models it does not lock in any way and simply rises up).
Pull out the old paper spool and insert a new one in its place.
Separate the edge of the inserted tape from the reel and insert it into the CCT clamp with the unwinding down.
Pull the edge of the tape, pulling it through the paper receptacle into the KKT printing device.
Close and secure the CCP cover.

Press the "Up" or "BL" key to rewind the tape a little.

This way it will be better fixed in the cash register, and the very edge of the tape will appear from the slot that issues receipts.

If there is excess paper sticking out of your cash register, it is recommended to tear it off so that the edges of the receipt are even.
The old tape is not thrown away, but sealed and handed over to the responsible person, or directly to the director for reporting on CCP.

Despite the rather long description of 10 points, everything is quite simple and prosaic: open the lid, take out the old roll, insert a new one, close the lid.

Working with a cash register may seem difficult only at first glance - you just need to repeat this procedure a couple of times so that everything reaches the level of automation.

The nuance is that it is practically impossible to replace the ribbon incorrectly - the device itself will “notify” you about this: either the lid will not close, or the paper will not come out where it should, or the sensor inside the device will show “no paper”.

Just watch your device like a plastic pet that needs to be fed on time. Something like the old Tamagotchi toy.

How to work with a cash register from a legal point of view?

As we announced, the most difficult moment was left “for appetizer” - legal nuances application of CCP in Russia.

First, let's answer the question - who can work for cash register systems.

Then we will describe the legislative innovations, and at the end we will summarize with an estimate: how much does a cash register cost and how much will it cost to maintain it after “updating” the legislation.

Answer #1. Who has legal access to a cash register?

To gain access to the cash register, all employees, except the director, must enter into an agreement on full financial responsibility.

This should prevent theft and other unfavorable issues that may arise when working with money.

Such an agreement for working on a cash register, of course, is not needed by a business owner - an entrepreneur. He is already a responsible person from the point of view of the Federal Tax Service (FTS).

Important point– before opening the cash registers in the store, at the beginning of the working day, the director of the establishment or an individual entrepreneur is required to start the cash register counter and open its drive.

You also need to print a report receipt, which shows the total amounts at the cash register for the last day. It is important to compare his readings with the audit trail.

At the end of the working day, all reporting information is entered into this journal. The Director is also required to accept used tape and other supplies.

All reports and, in general, all documentation related to CCP are certified by the director or individual entrepreneur with his signature - only after that these papers acquire the status of an official document.

In addition, the law prescribes that the director/individual entrepreneur must:

maintain a cash book;
draw up a new tape (enters the cash register number, the start date of using the new tape, and the registrar’s readings in the journal);
store spare cash register and ink tapes;
issue driving keys to employees;
store and issue small change coins and small bills for reporting purposes;
and the most important thing is to receive the cash at the end of the day.

The cashier is required to accept the cash register and provide its basic functions (customer service, replacing tapes and issuing revenue at the end of the working day).

As we see, the greatest share of responsibility falls on the director and responsible person(head of department), who will be responsible for receiving revenue and all operations with money and fixed assets of the enterprise.

Answer #2. Innovations in working with a cash register in recent years

The main innovation in the legislative field of Russia regarding cash registers is their transformation from the category of ordinary cash register equipment (established by Federal Law No. 54 of 2003) into the category of “online cash registers” (the norm is introduced by Federal Law No. 290 of 2016).

This is being done both as part of the “modernization” of the state’s fiscal policy, transfer to modern Internet technologies, and for stricter control over business in order to increase tax revenues to the treasury.

From now on, all information will be received by the fiscal authorities instantly, via the Internet, which means that any manipulations with revenue will be much more difficult.

Law No. 290 came into force on July 15, 2016: https://publication.pravo.gov.ru/Document/View/0001201607040160

In addition to switching to modern technologies, he introduced another innovation - the concept of “fiscal data operator”.

These are intermediaries between the Federal Tax Service and the entrepreneur himself, who receives and stores all fiscal information coming from the individual entrepreneur.

Despite the fact that the law already came into force last summer, the state has drawn up a “Road Map” for businesses, which gives time and opportunity to prepare for the new requirements.

Thus, the legislator has prepared the following stages for the introduction of innovations in the field of CCP:

№	Deadlines	Description
1.	From 07/15/2016 to 06/30/2017	The voluntary use of online cash registers is being introduced in Russia - online cash registers and old cash registers operate in parallel.
2.	From 02/01/2017	Registration of old cash registers is stopped, but previously registered devices can continue to be used for now.
3.	From 01.07.2017	All enterprises, except individual entrepreneurs on UTII, are required to abandon old cash registers and switch to online cash registers.
4.	From 01.07.2018	From now on, those who were previously given a deferment by the government - individual entrepreneurs on UTII and on patents - should also switch to online cash registers.

How to work with a cash register in new conditions?

If you have been working for a long time and you already have a cash register, then you need to check with the manufacturer whether your “original” machine can be upgraded. This can bring you serious savings.

But here it is important to ask not only about the technical side of the issue - about the “hardware”, but also about the “software” - the software.

The fact is that not all manufacturers can provide suitable software, approved by the Federal Tax Service.

If you are just starting a business and you need to purchase such a cash register, then immediately pay attention to the software (“firmware”) and the presence of elements such as a fiscal drive (older models had a tape).

Here you need to be careful not to unknowingly purchase a device that will be unusable from 2018.

PS. Registration of a new/updated device is carried out through the Federal Tax Service website in the personal account of the OFD. That is, simply via the Internet - https://www.nalog.ru/rn77/ip/interest/kkt

To enter the account, a novice entrepreneur will need a qualified electronic signature (CES).

The registrar (RP) becomes responsible for that particular device. He can use it himself, or delegate this right through an agreement (we have already mentioned this) to a responsible employee - the cashier.

Price issue...

The issue of modernizing the CCP to new standards remains open - it all depends on the manufacturer.

But as for the acquisition new technology, then everything is more or less clear. At the current ruble exchange rate, the price of a cash register with an “online cash register” function will cost from 18,000 to 32,000 rubles.

Why is there such a big difference? It’s all because of volumes: the more clients a cash register needs to serve per day, the more expensive it is.

By the way, a catalog of cash registers adapted to the new requirements is even available on the website of the Federal Tax Service. It also contains data on the digital security of your data and other information.

The Federal Tax Service believes that even taking into account the new expenses, the updated system leads to savings:

*Arguments of the Federal Tax Service.

To this it is worth adding the prices for the services of fiscal data operators, which is approximately 3,000 rubles per year (this amount is due for each individual cash register).

Seeing a number of connected but unattended cash registers in a store, you can estimate how much the owner pays for them. Yes, these are not the largest amounts, but still noticeable (especially for).

Is everyone required to use a cash register at work?

A representative of the consulting company will tell you who can do without it:

Will small businesses be compensated for cash register work?

The state has provided for the possibility of tax deduction (compensation) for these expenses on cash registers.

However, there are a number of “buts” here: only individual entrepreneurs who have switched to UTII or use patents have the right to deduct, but they will be able to do this only in 2018 (more details in the explanations of the Ministry of Finance - letter No. 03-01-15/17988).

In essence, the system is designed so that only latecomers – those who were unable to do so earlier – could receive deductions.

Let us remind you that all enterprises, except these individual entrepreneurs, must switch to online cash registers in 2017.

Individual entrepreneurs on UTII and patents must switch from July 1, 2018. Old cash registers cease to be registered in February 2017.

And only those individual entrepreneurs who register/re-register online cash registers in 2018 can receive tax deductions.

It turns out that until the beginning of 2018 there is either no need to start new business in general, or pay everything out of your own pocket.

Those who worked under the old schemes will also have to re-register their cash registers at their own expense in 2017, since the registration period for most will have already expired by the beginning of 2018.

In short, the system is designed in such a way that as few small entrepreneurs as possible can receive compensation.

However, there is a system of tax deductions, and whether or not to take advantage of this opportunity is your right, not your obligation. In addition, the system was introduced not to increase budget expenditures, but to increase income (tax revenues).

Here, in fact, is all you need to know about how to work with a cash register in Russia after innovations 2016.

There doesn't seem to be much change. But for those who already have their own business, there can be a lot of hassle, as well as expenses.

However, everything is not so scary - the deadlines seem realistic. In addition, if small businesses have come to terms with the very idea of cash registers, then with the transition to online themes more.

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Tax authorities, when implementing control functions in the field of using cash register equipment (hereinafter referred to as CCT), are guided by the use of a risk-based approach, which, under the current regulatory framework allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38%, and at the same time increase their effectiveness from 54 to 86 percent.

At the same time, the modern level of technology development makes it possible to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and for tax authorities, as evidenced by world experience.

In order to improve the current order - costly, labor-intensive and administratively inconvenient - the idea of reforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ “On Amendments to the federal law“On the use of cash register equipment when making cash payments and (or) payments using payment cards” and certain legislative acts Russian Federation».

The law provides the following main provisions:

The main provisions of the proposed system are:

Transfer of information about settlements to in electronic format to the tax authorities through the fiscal data operator.
Electronic registration of cash registers without visiting the tax authority and without physically presenting the cash register.
Construction of a system for guaranteed detection of violations based on automated analysis of information on calculations, identification of risk areas for committing offenses and conducting targeted effective checks.
Involving buyers in civil control.

To test the proposed technology, an experiment was conducted in accordance with the Decree of the Government of the Russian Federation dated July 14, 2014 No. 657 “On conducting an experiment in 2014 - 2015...” using the technology of transmitting information about settlements to the tax authorities.

The objectives of the experiment are to determine for organizations and individual entrepreneurs financial efficiency and ease of use of information transmission technology, as well as the technical capabilities of operating cash register systems and information transmission technology.

The experiment was carried out over six months from August 1, 2014 in four constituent entities of the Russian Federation: Moscow, Moscow region, Republic of Tatarstan and Kaluga region.

The experiment showed both the financial efficiency of the technology for transmitting information on settlements for organizations and individual entrepreneurs when switching to the proposed procedure for using cash register systems, and the ease of use of such technology. At the same time, the technical capabilities of operating the technology for transmitting information about calculations have been proven.

Taxpayers took part in the experiment various types and scale of activity: as large retail chains and individual entrepreneurs. At the same time, along with taxpayers required to use cash registers, taxpayers who are not required to use cash registers, for example those working in the service sector, took part in the experiment.

The experiment was completed on February 1, 2015, however, at the request of taxpayers who participated in the experiment, by Decree of the Government of the Russian Federation dated June 3, 2015 No. 543, they were given the right to register cash registers and work using new technology until the end of 2015. By Decree of the Government of the Russian Federation dated December 22, 2015 No. 1402, experiment participants were given the right to use CCP using new technology until the end of 2016.

To date, 3.5 thousand units of cash register equipment have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.

What advantages does it give? new technology? First of all, it allows a bona fide cash register owner to:

reduce annual costs for CCP;
get a tool with which he can monitor his turnover, indicators, and better control his business in real time;
be able to register a cash register through the website of the Federal Tax Service of Russia without physically submitting it to the tax authority;
use modern electronic devices as part of CCP – Cell phones and tablets;
get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
work in a fair, competitive business environment by preventing unscrupulous taxpayers from illegally minimizing their tax obligations and unfairly gaining a competitive advantage.

The new technology provides citizens with additional protection of their rights as a consumer due to the ability to:

get electronic check from the fiscal data operator and (or) in your email;
quickly and conveniently check the legality of a cash receipt yourself through a free mobile app and if questions arise, immediately send a complaint to the Federal Tax Service of Russia.

From the state's point of view, legalization is expected retail and service sector and, accordingly, an increase in tax revenues, as well as optimization of labor costs through the transition to electronic registration and focusing the attention of tax authorities on risk areas.

Until recently, many were interested in the question. But from 2017, for individual entrepreneurs who accept cash payments for goods or services, a full-scale transition to a new type of cash register begins. Online cash registers for individual entrepreneurs in 2017 will begin to transmit information about retail sales to tax office immediately at the time of purchase.

Who should switch to online cash register from the new year, and who will the changes affect later? Find out all the latest news about the procedure for using cash register equipment.

What are online cash registers

Online cash register. The new procedure for using cash registers obliges the use of only online cash registers for cash payments. There is no need to explain to anyone what online is – these are activities or operations carried out in real time via the Internet.

Old-style devices that work with EKLZ (electronic control tape protected) can only accumulate sales data in their fiscal devices. Between the seller working on a new type of cash register and the tax office there will be an intermediary - a fiscal data operator (FDO). This is specialized commercial organization, which has qualified personnel and the necessary technical specifications for receiving and transmitting data electronically.

When conducting an online sale, the cash register sends a request to the fiscal data operator, who accepts it, creates a fiscal sign for the cash register receipt and confirms acceptance of the data. Without confirmation from the OFD, a receipt will not be generated and the purchase will not take place. Then the operator transmits systematized information about the payments made to the tax office, where they are stored. It is expected that the sales process will last only one and a half to two seconds longer than it does now.

How does the online cash register work?

Cash desks connected to the Unified State Automated Information System already operate approximately according to this principle when selling alcohol. A special device similarly transmits a request via the Internet to confirm the legal origin of each bottle and receives permission to sell or refuse if the alcohol is adulterated.

What caused the transition to new cash registers?

The initiative to switch to new cash registers since 2017 belongs to the Federal tax service. Tax authorities consider the main advantages of innovations to be:

Transparent accounting of sellers' income;
Increase in tax revenues;
Reducing the number of inspections;
Receipt by consumers additional features to protect your rights.

The introduction of online cash registers began as an experiment conducted by the Federal Tax Service in Moscow, Tatarstan, Moscow and Kaluga regions for six months, starting in August 2014. Although just over 3 thousand cash register units were tested as part of the experiment, the organizers concluded that the idea was viable and proposed to implement it at the legislative level.

The bill twice received a negative opinion from the Ministry of Economic Development, and business has repeatedly opposed the introduction of innovation funds. As a temporary concession, the tax authorities decided to introduce new cash registers in 2017, and not in 2016, as originally planned. As a result, the law was adopted in the third reading on June 14, 2016 under No. 290-FZ and it is now in force throughout the Russian Federation.

How to register online cash register in tax

Who should switch to the new CCP

And now more about who should install a new CCP in 2017. The answer to this question depends on what tax regime the seller operates in, what goods and under what conditions he trades.

Payers of the simplified tax system, OSNO, unified agricultural tax

Switch to a new cash register from July 1, 2017 Everyone working for the simplified tax system, OSNO and unified agricultural tax is required. These taxpayers still use cash registers, so this requirement will not be news to them. Registration of old-style cash registers ceases from February 1 and until July 1, 2017, all sellers already working with a cash register must upgrade their equipment or purchase new ones.

Entrepreneurs on UTII and PSN

Payers of UTII and PSN, who are not yet required to issue cash receipts, online cash register will be required from July 1, 2018, so they have another year and a half left. During the same period, the issuance of strict reporting forms () of a printed sample when providing services to the public is stopped. From now on, BSO must be issued using a new automated system, which is also considered cash register equipment.

In total, the latest news about the timing of the introduction of new cash registers from 2017 can be summarized in the following table.

List of those who need cash registers since 2017 retail sales will not be required, significantly reduced. Thus, those selling at markets have been removed from it if the goods are included in the list prepared by the Government of the Russian Federation (carpets, clothing, shoes, furniture, rubber and plastic products And so on). So far, only a draft Resolution has been developed, but there is a high probability that it will be adopted.

The list of situations in which online cash registers have not been used since 2017 is given in the latest version of Article 2 of Law No. 54-FZ dated May 22, 2003 (for a complete list, please refer to the source):

Implementation printed products in kiosks, if they account for at least half of the turnover;
Sale valuable papers, tickets and coupons for travel to public transport, provided that they are sold directly in the vehicle showroom;
Catering services in educational institutions during school hours;
Trade at fairs, retail markets, exhibitions at some retail locations (except for shops, auto shops, containers, pavilions, kiosks, tents);
Sales of ice cream and soft drinks on tap;
Trade from tanker trucks with milk, kvass, vegetable oil, live fish, kerosene;
Sale of vegetables, fruits, melons in season;
Retail trade, except for goods requiring special storage and sale conditions;
Sales of folk art products by the manufacturer themselves;
Shoe repair and painting;