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New procedure for using cash register equipment. Online cash registers Transition to cash registers in the year

From February 1 this year, the Federal Tax Service registers only online cash registers. And from July 1, many entrepreneurs and companies must switch to using online cash registers for payments, with some exceptions. Read about the changes to cash registers in 2017 and the latest news about the transition to online cash registers in this article.

Who does the new requirements apply to?

The scope of application of the new cash register technology concerns payments in cash and electronic means of payment. Law No. 290-FZ of 07/03/2016, which introduced these changes to the Law on Cash Register of 05/22/2003, significantly expands the scope of application of cash register equipment, extending it, inter alia, to settlements with customers carried out by persons using UTII, patent system, as well as on entrepreneurs and companies who, when providing household services do without cash registers, writing out BSO.

According to the transitional provisions of Federal Law 290 specified persons will have to start using online technology from July 1, 2018. Companies and entrepreneurs that do not belong to these persons and do not fall under statutory exceptions must use online cash registers as of July 1, 2017.

The introduction of new cash register equipment will require appropriate investments from entrepreneurs. According to rough estimates, the costs will be about 20 thousand rubles.

This will include expenses:

  • for the purchase or modernization of a cash register (from 12 thousand rubles);
  • for service under an agreement with the fiscal operator, through which information about payments made through the cash register will be sent to the Federal Tax Service (from 3 thousand rubles per year).

In addition, there may be additional costs:

  • for the purchase of an electronic signature (about 2 thousand rubles);
  • to connect to the Internet at the place where the cash register is used;
  • to update the software taking into account new requirements for the information displayed on receipts (the list of purchased goods, the price, discounts provided for each product must be indicated).

In addition, an annual (for small business once every three years) replacement of the fiscal drive will be required. The rules for working with new equipment will need to train staff or hire already trained employees.

Why is all this being done? According to officials, the introduction of online cash registers will help dramatically increase tax collection. At the same time, they are guided by the experience of South Korea, where the use of such measures led to a 2-fold increase in tax revenues to the treasury. In addition, officials believe that the use of online cash registers will optimize control over payments and reduce the number of business checks.

Who should not use online cash registers for payments?

There are still exceptions in the cash register law in which the use of cash registers is not required. Who is not affected by the cash register changes in 2017? The types of activities exempt from CCM include, in particular:

  • sales of printed publications and related products at newsstands;
  • ticket sales in public transport;
  • trade on retail markets, fairs, exhibitions;
  • trade in kiosks with drafts soft drinks, ice cream;
  • trade from tanks with kvass, milk, etc.;
  • hawking vegetables and fruits;
  • shoe repair and painting;
  • rental of residential premises owned by entrepreneurs.

There is no need to use CCP and pharmacies located in rural areas populated areas. Without cash registers, you can work in remote or hard to reach areas, the lists of which determine regional authorities. In areas remote from communications, cash registers can be used in a mode that allows periodic transfer of payment data.

Sanctions for violating the new rules on cash registers

In addition to the rules for using cash registers in 2017, changes also affected sanctions for violating the established rules. Law 290 introduced amendments to the Code of Administrative Offenses of the Russian Federation, according to which:

  • for settlements without a cash register, an entrepreneur, an official of the company may be fined ¼ to ½ of the amount of the settlement in violation, but not less than 10 thousand rubles, and the company itself - ¾ to 1 of the amount of such payment, but not less than 30 thousand . rub. Repeated violations may result in disqualification for up to 2 years and suspension of activities for up to 90 days;
  • For the use of cash registers in calculations in violation of the established rules, the entrepreneur and an official of the company can be fined in the amount of 1.5 - 3 thousand rubles, the company - in the amount of 5 - 10 thousand rubles.

Almost all retail came under the new 54-FZ “On the use of cash register equipment”: in 2018 online cash registers put by most businessmen. And before July 1, 2019, almost everyone had to install cash register systems - even entrepreneurs on UTII and PSN.

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

Online cash registers. Last news

  • Until 2021, only individual entrepreneurs who sell goods received deferment own production, perform work or provide services and do not have employees under employment contracts.
  • Couriers were exempted from using cash registers. Now it’s enough to show the buyer the QR code that downloads electronic check. You don’t have to take the cash register with you: you can use it remotely. Read detailed answers to questions about the new changes.
  • An entrepreneur is required to issue a cashier's check when payment is received from an individual to the organization's bank account.
  • From January 1, 2019, new requirements for online cash registers apply. The format of fiscal data has changed: a new version FFD - 1.05. If the cash register was registered indicating FFD 1.0, it had to be re-registered. The VAT rate has also changed: from January 1, 2019 - 20%. Now online cash registers must print receipts indicating exactly this rate. Read more about how to reconfigure a cash register >>
  • Once your online payment has been received, the check must be generated no later than the next business day.
  • For non-cash payment, if the address Email or the buyer’s phone number is unknown, you need to print out the receipt and give it along with the goods.
  • From July 1, 2019, you need to punch a check after payment by an individual through a bank.
  • From July 1, 2019, you need to punch checks when setting off an advance payment: you will need two cash documents - when you receive an advance payment and when you transfer the goods.
  • If an entrepreneur ceases activity and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is deregistered automatically.
  • The concept of settlements has been expanded: now they include not only any movement of money in cash and by bank transfer, but also the offset of prepayment (for example, sales using gift cards).
  • The procedure for action in the event of a breakdown of the fiscal drive has been approved. Now you need to hand over the broken FN to the manufacturer for examination. If the breakdown occurs due to a manufacturing defect, it will be repaired free of charge. Within five working days from the date of the breakdown, you must submit an application for registration (re-registration) of the cash register with a new drive or for deregistration. If data can be read from a broken FN, it must be transferred to the tax office within 60 days.
  • Individual entrepreneurs on a patent and UTII payers were required to install an online cash register by July 1, 2019.
  • Individual entrepreneurs who do not have received a deferment until July 1, 2021 employees and prisoners employment contracts, and who perform work / provide services / sell goods of their own production. If an entrepreneur hires workers, he must register within 30 days new cash register.
  • The tax office can fine an entrepreneur up to 50% of the amount received during the trading period without an online cash register, but not less than 10,000 rubles. Companies face a fine of up to 100%, but not less than 30,000 rubles. From July 1, sanctions will also be introduced for the use of cash register systems in fictitious payments: organizations can be punished in the amount of up to 40,000 rubles, individual entrepreneurs - up to 10,000 rubles. There will also be fines for incorrectly labeled goods indicated on the receipt: companies can be charged up to 100,000 rubles, and entrepreneurs - up to 50,000 rubles. You will be fined the same amounts if you do not submit fiscal data to the tax office on time.

Online cash registers began to be introduced gradually in 2016, but since then the situation has changed more than once. Below are answers to the main questions about the use of new CCPs in 2020.

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

Who does the new edition of 54-FZ concern?

Who is required to use online cash registers in 2020?

Do you need online cash registers for UTII and patent in 2020?

Online cash registers for UTII and patent are required from July 1, 2019. And catering and retail with hired employees are already using them - since July 1, 2018.

Are online cash registers used under the simplified tax system in 2020?

Yes. Those who sell excisable goods, or are engaged in the catering industry and have hired employees, have been required to use online cash registers since 2018. If you still do not do this - Those who do not have employees have received

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

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

Is it necessary to install cash registers in vending machines?

From July 1, 2018 vending machines must be equipped with a cash register. You can use one cash register for all devices. If you are an individual entrepreneur without employees and trade using machines, you are required to use cash register machines from July 1, 2019.

Was it necessary to use online cash registers in public catering in 2020?

About the new cash register technology

How much does the online cash register cost?

The cost of a new cash register is, according to the Ministry of Finance, about 25,000 rubles. You can purchase from us from 16,500 rubles. All prices -

Will those who purchase a new cash register receive a tax deduction?

Do I need to contact a technical service center (TSC) to register a new cash register? Who operates the online cash registers?

How to configure MySklad to work with the new cash register?

We provide assistance in setting up the operation of My Warehouse with the new cash register. If you still have questions, our technical support is in touch around the clock and will help you figure it out.

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

Yes. You will be able to run receipts; all completed sales are recorded in the system and fiscal storage. After the connection is restored, the data will automatically be sent to the OFD.

Is it possible to send a check to the buyer directly from MyWarehouse? Including SMS?

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

How to return goods in MyWarehouse under the new scheme?

MyWarehouse transfers returns to fiscal registrar. The RF automatically sends this data to the OFD, and from there it goes to the tax office.

How can I work with goods without a barcode in MyWarehouse, for example, with loose goods?

Barcodes are in no way related to the requirements of Law 54-FZ; they are used for convenient work with goods. MyWarehouse supports searching by name and working with weighted goods.

Let's consider how the procedure for using cash registers will change next year, as well as control by tax authorities and penalties for non-use or incorrect use of CCP.

On July 15, 2016, amendments ((hereinafter referred to as Law No. 290-FZ)) to the Law on CCP came into force ( the federal law dated May 22, 2003 No. 54-FZ (hereinafter referred to as the CCP Law)), which introduce new requirements for the procedure for registering and using cash register equipment, expand the scope of its application, as well as the rights of tax authorities to control and obtain information.

In addition, changes have been made to the Code of Administrative Offenses, which tighten liability for non-use or incorrect use of cash registers and introduce new types of penalties.

Procedure for using CCP: new requirements

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

Let us recall that in 2014-2015, an experiment was conducted in a number of constituent entities of the Russian Federation on the use of online cash registers (Regulation of the Government of the Russian Federation dated July 14, 2014 No. 657). It was considered successful, and now the experience gained is being extended throughout the country.

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

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

New order CCP registration consists of the user submitting an application for registration to the tax authority on paper or in electronic form through the office cash register equipment on the website of the Federal Tax Service of Russia. The user enters the information received from the tax authority into the fiscal storage of the cash register (a block designed to protect fiscal data). registration number KKT, as well as information about yourself and about the KKT, and then submits the registration report generated in the KKT to the tax authority. We especially note that the implementation technical support Cash register is no longer required for registration.

The procedure for using BSO has changed. Now this is a primary accounting document, equivalent 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 of article 1.1 of the Law on Cash Register). Since July 1, 2018, the Law on CCP does not provide for the use of BSOs produced by printing ().

Fundamental innovations have appeared in terms of information about calculations. Firstly, a two-dimensional bar code (QR code with a size of at least 20 × 20 mm) will now be printed on a cash register receipt or BSO, containing in encoded form the details of document verification (date and time of payment, serial number of the fiscal document, payment sign, calculation amount, serial number of the fiscal drive, fiscal sign of the document) (Clause 1, Article 4 of the Law on CCP).

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

The scope of application of CCP has been expanded

The list of types of activities and special circumstances in which the use of CCP is not required (Clause 3, Article 2 of the Law on CCP) has remained virtually unchanged. However new edition The Law on CCP does not provide for the benefits previously provided to organizations and individual entrepreneurs providing services to the population, payers of UTII and individual entrepreneurs using the patent taxation system (hereinafter referred to as PSN).

Let us remind you that until July 15, 2016, organizations and individual entrepreneurs providing services to the public were exempt from the obligation to use CCT. Instead of cash receipt they could issue the client a BSO 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 Resolution of the Government of the Russian Federation dated May 6, 2008 No. 359 ( hereinafter - Regulations)). BSOs were produced by printing or generated using an automated system. If automated system in terms of its operating parameters, it met the requirements for cash register systems (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 cash register. BSOs produced by printing 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 produced by printing (Part 8, Article 7 of Law No. 290-FZ). In turn, an automated system for the formation of BSO according to changes is a cash register used for the formation of BSO in electronic form, as well as their printing on paper. Thus, the practical difference between issuing a cash receipt and issuing 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 enter into 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 who pay UTII, from July 1, 2018, lose the right to carry out cash payments and payments using payment cards without using cash registers, subject to the issuance of a document (sales receipt, receipt or other document) confirming acceptance Money for the corresponding product (work, service).

The use of CCP now implies more responsibility

Legislators have significantly changed the system of penalties in the area of ​​application of cash registers.

Previously, the Code of Administrative Offenses provided for all violations (non-use of cash registers; use of cash registers that do not comply with established requirements; violation of the procedure for registering cash registers; 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 edition): a warning or a fine in the amount of 1500-2000 rubles - for citizens, 3000-4000 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 amount of fines is set not just in rubles, but in an amount that is a multiple of the amount of the payment made in violation.

Thus, non-use of cash registers 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 1/4 to 1/2 of the amount of the settlement made without the use of cash register systems, but not less than 10,000 rubles;

For legal entities - from 3/4 to one size of the settlement amount made using cash and (or) electronic means of payment without the use of cash register systems, 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 in relation to officials for a period of one to two years, and in relation to individual entrepreneurs and legal entities - administrative suspension activities for a period of up to 90 days (Parts 2, 3, Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Please note that responsibility individuals- performers (that is, ordinary sellers) are excluded from Article 14.5 of the Code of Administrative Offences. 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 use 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.
Please note that this measure of liability will apply only from February 1, 2017 ().

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

Liability has been established for failure to send a cash receipt or BSO to the buyer (client) in electronic form or failure to transfer these documents on paper at his request: a warning or a fine for officials in the amount of 2,000 rubles, for legal entities - a warning or 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).

Hello, dear readers! In this article, we’ll look at one more point about working with new online cash registers, namely how to switch to them. For those who are not yet familiar with this issue, we advise you to read the article about.

Today you will learn:

  1. Who is obliged to switch to online cash registers and within what time frame;
  2. How to make the transition - step-by-step instructions;
  3. Where to view registers of cash registers and fiscal drives.

Since the beginning of this year, the topic of online cash registers has been high on the list of priority problems for entrepreneurs. So, everyone understands that sooner or later everyone will have to switch to new cash desks. The main target date for most businesses is July 1, 2017; for some, mainly small businesses, the transition has been postponed until July 1, 2018.

Deadlines for switching to online cash registers

The process of transition to new cash registers was initially divided into several stages, the first of which have already been completed.

Let's look at them using the following table:

Deadlines for a specific stage Features of the use of CCP at this stage
Until February 1, 2017 It was allowed to use and register both new and old cash registers
February 1 – July 1, 2017 It is allowed to use both new devices and previously registered old-style cash registers. But only new model cash registers can be registered; as of 02/01/2017, tax authorities stopped registering old model cash registers
How to use and register exclusively new-style equipment. The use of new devices from this date is postponed only for taxpayers who switch to new cash register models from 07/01/2018.
New cash registers must be used by everyone, including taxpayers on UTII or PSN, as well as those whose services are classified as services to the public

So, the old-style cash registers have already ceased to be registered and entrepreneurs are faced with the task of replacing the old cash registers with new ones. There are several months left for this, since July 1, 2017 is just around the corner.

For some, the transition deadline may come even sooner! Those who sell alcoholic products, from March 31, 2017, they can only do this using a cash register. In this case, the tax regime, even if it is or for which there is a deferment, does not matter. In this situation, the deferment until 2018 ceases to apply. Until July it will be possible to work on the existing old-style cash register; from July a new one will have to be installed - here everything is according to the standard scenario.

How to switch to online cash registers? How to properly think through your action plan? Our step-by-step instructions will help you with this.

Step-by-step instructions for switching to online cash registers

We will divide the entire process of changing the old-style cash register into several steps. So, you should start with preparatory activities, then purchase new device or upgrade the old one, and finally install new cash register registered with tax authorities.

Step 1: We study the law on the use of cash registers and determine whether you need to use a cash register in your activities, as well as when exactly this obligation to use it occurs.

If from mid-2017, there is not much time and work on replacing the cash register should begin now, if from 2018, measures to replace the cash register can be postponed for now.

Step 2: Let's find out whether it is possible to upgrade the existing CCP to meet the new requirements.

If modernization is not possible or you did not have a cash register in the first place, then you need to look through the list of equipment that meets the new requirements of the law and select the model that is suitable for you. With these questions, you can contact the CCP manufacturers or the center Maintenance with whom you are working.

Some cash register models cannot be upgraded, while others do not yet have an upgrade kit. In the second case, such an upgrade kit can be waited if it is practical and you have confirmation from the manufacturer that it is being developed and will be released soon.

Step 3: Determine what makes more sense for you: buy a new cash register or modernize the old one?

The decision must be made primarily based on the expected costs. It is logical that you should choose the cheaper option. But cost is not always decisive; other factors can also have an impact, for example, the number of cash registers that need to be changed, the specifics of the activity, and further plans for business development.

If you have several cash registers that need to be replaced, for example in different retail outlets, that is, it makes sense to draw up a schedule for their modernization and replacement.

Step 4: We buy either a new cash register or a kit for upgrading an existing device.

Plus, you should purchase the necessary cash register software. The cash register salesperson will advise you on these issues.

Step 5: We deregister the old cash register with the tax authorities even if we only modernize it to meet new requirements.

After 07/01/2017, all old cash registers that have not been deregistered by the owners will be removed automatically as not meeting the requirements - be careful and do not delay the process of replacing cash registers.

Step 6: We bring cash register equipment into condition for new registration.

For those who bought a new cash register, it is necessary to install the device itself, update the software, and provide other technical issues (access to the Internet, etc.). For those who are upgrading an old-style cash register, after deregistering the equipment, it is necessary to install a modernization kit, remove the ECLZ and replace it with a fiscal drive, and update the software.

Both the manufacturer's representatives and the technical service center with which you worked previously can help you install the upgrade kit.

Step 7: We enter into an agreement with the fiscal data operator (abbreviated OFD).

This requirement is mandatory; without it, the Federal Tax Service will not register your cash register.

OFD – an intermediary between the seller and the tax authorities, who ensures the transfer of revenue data. Only Russian company, which has permission for such activities.

Step 8: We register the new/updated cash register with the tax office.

Here the sequence of actions looks like this:

  1. We draw up and submit an application for registration of a cash register. This can be done either online through the cash register account on the Federal Tax Service website (you will need electronic signature), or in paper form in any tax office(previously you could only go to your own).
  2. The tax office informs you of the registration number of the cash register, which will not change during the entire period of use of the device.
  3. You write this number into the fiscal drive. You will also need to provide other information, for example, the name of the organization or full name of the individual entrepreneur and other details. After filling out all the required information, you need to generate a registration report and submit it to the tax office. This can already be done in three ways: on paper, electronically through the cash register office or through the OFD. These actions must be carried out no later than the business day following the day you receive the registration number from the tax service.
  4. Within 5 working days, tax officials register the cash register and send you a registration card. You receive it through the CCP or OFD office in in electronic format, if you need a paper version, contact the tax office, they should print it out for you.

Step 9: The cash register is installed and registered, you can work on it.

CCP and OFD registers

The Federal Tax Service website has a special section dedicated specifically to online cash registers. We recommend that you familiarize yourself with its contents, you can find a lot of useful information there. For example, check the presence of a cash register in the register of cash registers that meets the new rules and is approved for use, and also look at the list of accredited OFDs in order to choose the operator that is suitable for you.

  1. CCP register;
  2. Register of fiscal drives;
  3. OFD Register.

With their help, you can check the accuracy of the information provided to you by sellers of cash register equipment and companies offering OFD services, so as not to run into unscrupulous counterparties.

More merchants should use online checkouts from 2018. Officials made changes to the law on cash register systems and added to the list of those who must switch to the new cash register system. First of all, the amendments affected sellers of UTII and patents.

Important news: From January 1, 2019, it will be more difficult for companies to work with online cash register systems without violations. Because of this, the cash registers will have to be urgently reformatted. About this already.

Who needs online cash registers in 2018

Let us remember that the transition to new technology started in 2017. Almost all companies and entrepreneurs already use cash registers with the ability to online send information on checks to tax authorities. There were exceptions for imputation, provided that the buyer, upon request, is given a document confirming payment (sales receipt, receipt, etc.). Entrepreneurs with patents were also released under the same conditions. This was the first stage - from February 1, 2017.

An even larger group of sellers who were allowed not to switch to online cash registers are companies and individual entrepreneurs who perform work or provide services to the public. They have the right to work without a cash register, subject to issue. This was already the second stage of the transition since July 1, 2017.

The third stage fell on July 1, 2018. From now on, cash register systems are required to be used by companies on UTII that operate in the field of retail trade and catering. Also, an obligation arose for entrepreneurs with UTII or a patent for the same activity, but with one condition - they have hired personnel.

Companies and individual entrepreneurs that provide catering services and have employees are also required to switch to new online cash registers from July 1. But most of all, the transition to updated technology was experienced by sellers who use electronic means of payment for payments (online banking, mobile bank, electronic wallets). The exception is those who, and those who.

« It was assumed that the transition to online cash registers would be completed from July 1, 2018, but some businessmen were given a deferment until July 1, 2019. Who should switch to online cash registers as early as July 1, 2018, and who can postpone the transition for another year, see the table.»

Important: The Federal Tax Service cancels tax reporting

Entrepreneurs on the simplified tax system who use online cash registers will be exempt from filing tax reports. This is a new grandiose project that the Federal Tax Service is launching. We found out the details.

The transition to new work rules will be gradual. It is planned to be completed no earlier than 2020. The first to be exempted from tax reporting are entrepreneurs on the simplified tax system with the object of income that leads retail trade. They are the easiest way to trace the chain of control over goods, the Federal Tax Service noted. If the experiment is successful, companies will begin to join it.

How some people messed with old cash registers

The simplest and cheapest method that some sellers used was not to punch checks or issue check surrogates to customers. It looks like the same check, only it was punched at the cash register, which is not registered with the Federal Tax Service, although the “EKLZ” brand is stuck on it. Unscrupulous employees of the central service center could for 500 rubles. “forget” to stick a security seal on the cash register so that the seller can take out the ECLZ and punch the receipts uncontrollably.

A more complex and expensive way is to reflash the cash register. For example, install a program thanks to which some checks will be registered on EKLZ, while others will not. An additional technical device was sometimes offered as a “useful” appendage to a “malicious” program. For example, a hidden button under the cashier’s foot. I pressed the button and the check was not registered. For hacking a cash register they asked for 20,000-30,000 rubles.

Will it be possible to tinker with the new ones? CCP

Of course, there will be craftsmen who will try to hack online cash register systems. But this will be much more difficult to do, since the technology for protecting information has changed. Without delving into the terms, we can say that it is many times more difficult to deceive a fiscal accumulator than an ECLZ. Cash register models are included in the Federal Tax Service register after they have passed three stages of verification, one of which is carried out according to an openly published methodology. The OFD ensures that the company sends reliable information to the Federal Tax Service. People's control will also join in. For this purpose, the Federal Tax Service is already developing an application for smartphones, which will determine in seconds whether the buyer has a real check or a fake letter in his hands.

What is special about CCP, look at the diagrams and tables.

How to work with electronic cash registers

The Federal Tax Service answers about online cash registers

The law provides benefits for companies in hard-to-reach, remote and remote areas. Officials responded, .