home Exchange rates Online cash desks. New rules for working with cash registers Innovations in cash registers since the year

Online cash desks. New rules for working with cash registers Innovations in cash registers since the year

In 2016, significant amendments to the federal legislation in the field of cash registers were adopted. They established that all enterprises and organizations that accept cash from customers for goods or work and services should apply to new devices. Since 2017, an online cash register who should switch to a new CCP is, first of all, those who used cash registers before and applied a simplified or general tax regime. But in voluntary anyone can use them.

Online cash registers are special devices that now have a special fiscal drive instead of ECLZ memory, and also have the ability to connect to the Internet and transfer to tax information about a broken check. Each entity that uses an online cash register must have an agreement with a special organization - a FD operator that stores information about stamped checks and transfers them to the tax office.

As before, new cash registers must have a serial number on the case, have a device for printing a receipt (with the exception of special cash desks for online stores), as well as a clock to reflect the correct time.

The main purpose of using online cash registers is full control over all cash transactions by the tax authority, which should ensure that all sales are recorded and taxed.

The check of the online cash desk must necessarily have a number of details enshrined in the law. In particular, it must contain a list of goods or services with quantity, price and amount, as well as a QR code for checking the check on the tax website. Also, at the request of the buyer, the seller is obliged to send him email a copy of the newly punched check.

Attention! All devices that were used earlier did not have such functions. Therefore, from February 1, their registration was stopped, and from July 1, they are generally prohibited from use. However, it is allowed to modify some of the previously used cash registers, then such changes must be recorded officially.

Who should use online cash registers from 2017

Online cash desks since 2017 new law determines that from February 1 to July 1, 2017 there is a transition period when the old cash desks can still be used, but it is no longer possible to register or change the ECLZ.

From July 1 to without fail entities using the general regime and simplified system should use online cash registers. They are required to fully record cash income for tax purposes.

They also include alcohol sellers. For them, the mandatory start date for using the online cash register was moved to March 31, 2017. In addition, from this date, such a device will be required to be used by both those who have used the cash register before, and subjects on the imputation and patent that have been exempted from the use of cash registers. An online checkout for individual entrepreneurs selling beer has also become mandatory, since beer and other cocktails have been equated with alcoholic beverages.

Attention! Online cash desks for individual entrepreneurs on and, as well as companies on UTII, will need to be applied from July 1, 2018. Therefore, while they can continue their activities as before without any apparatus. This relief was given to them because, when calculating taxes, not actually received income is used, but calculated on the basis of conditional indicators.

However, in a year they will also have to use online cash registers, since the BSOs they use will also need to be passed only through such a cash register.

The enacted law establishes a circle of persons who are exempted from using online cash registers. These, in particular, will include firms and entrepreneurs who operate in areas without access to the Internet.

Attention! The procedure for registering an online cash register with a fiscal data operator and with a tax office is described in this article. It is somewhat different from the registration of conventional cash registers.

In what case can you not use online cash registers?

Today, the law defines the following exemptions from the use of online cash registers:

Trade in non-equipped markets;
Trading from vehicles;
Shoe repair;
Kiosks selling newspapers and magazines;
Landlords who rent out their own dwellings.

Attention! In addition, the use of cash desks is only necessary for cash payments. If a company or an entrepreneur accepts money only non-cash to his current account, and does not have an actual cash turnover, then he does not need to purchase an online cash desk.

Also given the right not to use new equipment to credit institutions, firms operating in the securities market, as well as companies organizing catering in kindergartens, schools and other educational institutions.

They may also not buy an online checkout religious organizations, sellers of goods recognized as handicrafts, sellers of postage stamps, etc.

If there is no Internet connection in the place where the cash register is planned to be used, then instead of the new device, you can use the old one. However, this type of territory will be established by law and entered into a special register.

Benefits when using new cash registers

Currently, the government is actively discussing a bill according to which an entity using UTII or PSN, when purchasing an online cash register, will be entitled to a deduction in the amount of 18,000 rubles. This amount will be taken into account when calculating the amount of the mandatory payment. A deduction in this amount will be provided for each purchased cash register.

However, it will be possible to use the right to a benefit only in relation to those devices that were purchased starting from 2018.

The bill will involve the transfer of the unused amount of the deduction to subsequent tax periods. However, it will be issued only once for each device, which means that changing the regime from UTII to PSN or vice versa will not allow you to apply for the benefit again.

Features of using online cash registers for online stores

Another reason why it was decided to introduce online cash registers was full control over the activities of online stores. Currently, entrepreneurs often do not register such sites, and accept payments using electronic money, which makes it difficult to track incoming funds, and therefore income.

Amendments to the law now introduce the obligation to use a cash register every time a product is sold. At the same time, an online checkout for an online store should not be easy to use, and upon the fact of payment, issue an electronic receipt to the buyer.

In this case, there is one exception - the online cash desk can not be used if payment for the purchased goods is received directly to the bank account of the company or individual entrepreneur.

The tax authority also established in its letter that if, at the time of the introduction of online cash registers, the owner of an online store applied UTII or a patent, and had the right not to use a cash register, then this right will remain with him until July 1, 2018, when for these categories of payers online checkout will become mandatory.

The obligation to use an online cash register and send an electronic check to the buyer applies not only to cash, but also to payment by bank cards and electronic money Webmoney or Yandex-Money.

A feature of the cash register for an online store is that it should not print a paper receipt, but only send an electronic receipt to the buyer at the time of payment. As of April 2017, only one cash register, ATOL 42 FS, meets this kind of criteria.

The check that should be generated by the machine does not differ from a regular online cash register. It must contain all the details specified by law.

Attention! If the store provides a service courier delivery, then the employee must have a portable cash desk with him and, at the time of receiving money from the buyer, knock out a check for him.

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

Despite the fact that the new law provides for a gradual transition to online cash registers, for entities selling beer and alcoholic products, you need to use such a device from March 31, 2017. This obligation is established by amendments to the law on alcoholic products.

New cash desks are required to be used by all firms and entrepreneurs, regardless of how the sale is carried out. This means that even remote points selling beer fall under its action.

Moreover, no benefits are determined depending on the taxation system, which means that if an entrepreneur on UTII or a patent sells beer or other alcohol, then he is obliged to use an online cash register.

It should be noted that in this part the new law on alcohol is in conflict with the law on cash desks. The latter, as you know, allows on the imputation and patent to start using the online cash register from July 1, 2017.

However, experts believe that the law on alcohol, being more specialized, has more weight over the general law on cash desks. The official position of the tax and other authorities has not yet been published.

Important! When choosing a device, you need to remember that in addition to transferring checks to the tax office, the new cash desk should also be able to work with EGAIS. At the same time, not only distributors of strong alcoholic beverages, but also beer sellers are now required to interact with the system.

The cost of switching to new cash registers

The rule of law requires that all business entities have online cash desks over time. The use of old cash registers is not allowed. At the same time, companies and individual entrepreneurs are given the right to upgrade old devices or purchase new cash desks right away.

In the first case, many manufacturers of this equipment offer entire kits for upgrading cash desks. Cash costs for such kits can range from 7,000 to 15,000 rubles, depending on the brand of the cash register.

At the same time, the improvement involves replacing the ECLZ with a fiscal storage of information.

In addition, giving preference to the modernization of the cash register, the number of goods in the nomenclature and the volume of operations matter. With a significant amount of these indicators, it is more expedient to purchase a new online cash desk.

KKA brand	Application	Estimated price
"Atol 30F"	It is recommended for use in small businesses where there are few buyers and customers.
"Viki Print 57 F"	Trading places with a small amount buyers, supports EGAIS	20.5 thousand rubles
"Atol 11F"	Suitable for micro-enterprises and small businesses with a limited number of buyers, provides the opportunity to use the Unified State Automated Information System, it is possible to use it in the beer trade.	25.1 thousand rubles
"Viki Print 80 Plus F"	The device is endowed with a large functionality, for example, a cut of checks in automatic mode. It can be used at medium and large retail outlets, it is equipped with EGAIS, it is possible to trade in beer.	32.0 thousand rubles
"Atol 55F"	The online cash register is equipped with many functions, including cutting checks automatically, connecting a money box. It is more expedient to apply it to large firms with large turnovers of cash payments. There is EGAIS, it can be used when trading beer.	31.0 thousand rubles
"Atol FPrint-22PTK"	It can be used in almost all industries, a universal set of features. There is EGAIS, it supports the beer trade.	33.5 thousand rubles
"Atol 90F"	The device comes with a rechargeable battery, which allows it to be used up to 20 hours at points where there is no electricity. It is used for delivery and distribution trade. There is EGAIS, you can use it when selling beer.	20.0 thousand rubles
"Evotor ST2F"	Recommended for places Catering and small shops, as well as hairdressers and beauty salons. There is a possibility of organizing warehouse accounting. There is touch screen, as well as operating system Android.	29.5 thousand rubles
"HATCH-ON-LINE"	Small shops with a small range of goods.	15.6 thousand rubles
"SHTRIKH-M-01F"	It can be used in fairly large retail outlets, it can be connected to a trading terminal, there is an automatic cut of checks.	24.3 thousand rubles
"KKM Elves-MF"	Used in small retail outlets with a limited range, equipped with a battery, which makes it possible to use it for remote trading	11.6 thousand rubles
"ATOL 42 FS"	The checkout is focused on online stores, it does not have a mechanism for printing receipts.	20.0 thousand rubles

Checkout service procedure

The legislation does not require for new cash registers that have an online connection with the OFD, mandatory verification and maintenance in special centers. This rule applies only to old cars that still have ECLZ.

The economic entity, at its discretion, makes a decision on the inspection based on the expediency for the purpose of repair. Maintenance centers are expected to take on this responsibility.

Starting this year, the CTO does not need to register with the Federal Tax Service when operating and maintaining cash registers, which was mandatory in the past.

This innovation will attract many technical specialists and new firms to the industry.

Each owner of a new online cash register has the right to choose:

Checkout with technical center long term service contract.
Involve CTO specialists only in the event of a breakdown and technical malfunction at the cash register.
Invite repairmen who do not work in the central heating service, but have all the necessary knowledge.
If the company has a sufficiently large number of online cash desks, it can include a technical specialist from this area in its staff.

Since 2017, organizations and entrepreneurs must use online cash registers. The relevant Law entered into force in July 2016 (Part 1, Article 7 of Law No. 290-FZ of July 3, 2016). But the transition to online cash registers was gradual.

Law on online cash registers: what is the essence

The law obliges organizations and individual entrepreneurs to use CRE models with fiscal data drives (Article 1.1 of the Law of May 22, 2003 N 54-FZ). With the help of new cash registers, information about transactions carried out with cash or using electronic means of payment will be transmitted through fiscal data operators to tax authorities in online mode. According to the Law on online cash desks, in order to become such an operator, Russian organization must obtain the appropriate permission to process fiscal data.

Accordingly, today many organizations and individual entrepreneurs have to purchase such online cash desks. Their prices differ, of course. At the same time, in order to comply with the requirements of the new Law on Online Cash Desks, it is not necessary to completely change the equipment, some devices can be upgraded.

It should be noted that a section has been created on the website of the Federal Tax Service dedicated to the procedure for switching to online cash registers. The latest news and explanations of the tax authorities on this issue appear exactly there.

Cabinet KKT

From 08/19/2017, firms and individual entrepreneurs using online cash desks are in some cases required to communicate with the Federal Tax Service on “cash” issues only through the CCP Internet account. And comply with this certain deadlines otherwise there may be a penalty. Access to the KKT cabinet is possible only through information service on the website of the Federal Tax Service "Personal account of the taxpayer ( legal entity or individual entrepreneur)».

Online cash registers for those who have the right not to use cash registers

Those organizations and individual entrepreneurs who, prior to the entry into force of the commented Law, had the right not to apply the CCP, and then may not apply it until July 1, 2018 (part 9 of article 7 of the Law of 03.07.2016 N 290-FZ). That is, moneychangers, entrepreneurs using the patent taxation system (part 7 of article 7 of the Law of 03.07.2016 N 290-FZ) have such a right, as well as those who trade using vending machines(part 11 of article 7 of the Law of July 3, 2016 N 290-FZ). True, if an individual entrepreneur trades through machines and he does not have employees, then he is exempt from the use of cash registers until 07/01/2019. Also, until this date, organizations and individual entrepreneurs that perform work, provide services to the public (except for organizations and individual entrepreneurs with employees with whom employment contracts have been concluded that provide catering services) may not apply the CCP and draw up a BSO (part 8 of article 7 Law of July 3, 2016 N 290-FZ).

Law on online cash desks: what has changed for the consumer

When making payments, the seller, as before, must issue the buyer a cash receipt or a form strict accountability on paper. But if, before the moment of settlement, the buyer informs the seller of his subscriber phone number or email address, then the online cashier will send him a check or BSO in in electronic format- by phone or e-mail (clause 2, article 1.2 of the Law of May 22, 2003 N 54-FZ).

The tax service comments on this innovation as extremely positive for consumers. After all, having received an electronic cash receipt, the buyer may not be afraid to lose it, which is important from the point of view of consumer protection. On the other hand, not every client will agree to provide their phone number or e-mail to the seller for fear of receiving a new portion of advertising messages.

Online cash register is the household name for cash registers, the new requirements for which were established by the law of 07/03/2016 No. 290-FZ: “cash control equipment - computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through the operator of fiscal data and the printing of fiscal documents on paper in accordance with the rules established by law Russian Federation on the use of CCT.

What are online checkouts for?

The site of the tax department is full of lengthy discussions about the benefits of online cash registers. We agree that for the tax authorities, the widespread introduction of online cash registers is a storehouse of information about taxpayers. And what is the use of businessmen and accountants?

According to the assurances of the Federal Tax Service, online cash desks will reduce the number of cash discipline checks - they will not come to everyone at random, but only to those who have aroused suspicion, for example, by frequent cancellation of checks or issuance of a check in excess of 100 thousand rubles. at a time or within a few minutes. So accountants should be more careful about cash payments, so as not to get into the “black list” of inspectors.

The online checkout will help the business owner to control outlets and sales volume Personal Area KKT and personal account OFD.

And with a reduction in the cost of ECLZ tapes, the cash register will become cheaper to maintain. In addition, the use of online cash registers allows you to refuse to issue a number of cash documents and registers - read more below.

Online cash desks will help out merchants on the Internet - by law, a check must be issued within 5 minutes after making a purchase. If you have an online store in Moscow, and your buyer is in Murmansk, then either the courier who will bring the goods to the buyer will transfer the check, or the check will have to be punched in advance and put in the parcel - but then the online store will violate the law. With online cash registers, the receipt will be prepared electronically directly on the site and sent to the buyer's email address.

Who and when should switch to online cash registers

Officials have planned a smooth transition to online cash registers. Moreover, those taxpayers who were previously exempted from this need by the law will also have to use the new cash registers.

So, you can switch to online cash registers on your own initiative now - if you have run out of ECLZ of a conventional cash register, then there is no point in installing a new ECLZ - in the middle of 2017, everyone who now uses cash registers should use online cash registers:

Deadline	Who should go
01.02.2017	Tax officials stop registering ECLZ at regular checkouts, but they can still be used
31.03.2017	Organizations and individual entrepreneurs selling beer at retail through a store and catering and paying UTII instead of the usual cash registers are required to use online cash registers
01.07.2017	Legal entities and individual entrepreneurs must use online cash desks. Exception: taxpayers for UTII, PSN, providing services to the population
01.07.2018	Vumeneny, individual entrepreneurs on a patent and taxpayers providing services to the population are switching to online cash desks - we talked about the nuances of the transition for them here
01.02.2021	Taxpayers for PSN, USN, UTII must indicate in the check the list of purchased goods and prices

Completely freed from innovation those who provide small domestic services(nannies, receiving glass containers), sellers of certain goods (newspapers, ice cream, seasonal vegetables, kvass from tanks) and residents of hard-to-reach regions without the Internet - each subject of the Russian Federation will determine such places independently. For a complete list of those who have been released, see paragraph 2 of Art. 2 of Law 54-FZ (as amended on 01/01/2017).

How much does an online checkout cost

You can buy a new cash register, or you can upgrade an existing one - add a fiscal drive. Specify the cost of upgrading the existing cash desk in the central heating service - for example, the price of updating the Mercury 115K CCP is 12 thousand rubles.

We register the online cash register with the tax office

The tax authorities insist that it is preferable to register an online cash register, register cooperation with the OFD and change the fiscal drive in the personal account of the CCP on the website of the Federal Tax Service. In the personal account of the taxpayer, you have a section "Cash equipment" - there you need to register an online cash desk. For individual entrepreneurs, the personal account of the Federal Tax Service is connected to the portal of public services - if Account on public services is fully confirmed, then the personal account is ready for use.

For actions in the personal account of the taxpayer, an electronic signature is required. If you do not have it, you need to take care of this issue and purchase it.

How to connect online cash register:

* do not forget to deregister the old cash register after registering online cash register.

To register an online cash register in the section "Cash equipment" on the website of the Federal Tax Service, you need to select the item "Registration cash register equipment". There you fill out an application for registration of an online cash register indicating its technical data and information about the company. In the Registration Report section, enter the registration data received on the cash register itself - the manufacturer's support service or the CTO will tell you more. Sign the application electronic signature and send it to the tax office. Within 5 days, a CCP registration card will appear in your personal account. If everything was done correctly, an inscription will appear opposite the information about the online cash register: “KKT is registered”.

Similarly, you can register a cash desk through the OFD - learn more from your operator.

By law, you can also submit a paper application to your tax office, but the procedure has not yet been regulated and the application form has not been approved (clause 1, clause 10, article 4.2 of Law 54-FZ as amended on 01/01/2017).

After registering an online cash register, it can be used for settlements with the population and counterparties.

How to manage online cash register

The main change in accounting when switching to online cash registers is that you can not fill out a unified primary document for registering the receipt of money from the population:

KM-1 “Act on transferring the readings of summing money counters to zeros and registering KKM control counters”;
KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of KKM for repair and upon its return to the organization";
KM-3 "Act on the return of funds to buyers (clients) on unused cash receipts";
KM-4 "Journal of the cashier-operator";
KM-5 "Journal of registration of indications summing cash and control counters of KKM, working without a cashier-operator";
KM-6 "Help-report of the cashier-operator";
KM-7 "Information on the readings of KKM meters and the organization's revenue";
KM-8 "Journal of calls of technical specialists and registration of work performed";
KM-9 "Act on the verification of cash Money checkout."

About this letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / 1 [email protected] and the Ministry of Finance of the Russian Federation dated September 16, 2016 No. 03-01-15 / 54413.

This is logical - why keep it, for example, if all the same indicators are recorded in the personal account of the cash register on the website of the Federal Tax Service (and in the personal account of the OFD - if the operator provides such an opportunity).

Together with online cash desks, an accountant will use 2 more additional types check:

correction check - punch it when you find, for example, unaccounted for revenue in the amount of excess cash over CCP data for that day;
a check with a sign of return of receipt - it should be issued both when returning cash for a product or service, and when returning money to the buyer's bank account.

The cash book, credit and debit orders will be issued in the same order.

Documents and information requested by the tax authorities will only need to be transferred through the personal account of the CCP on the website of the Federal Tax Service (clause 4, article 5 of Law 54-FZ as amended on 01/01/2017).

Before starting settlements with customers, the cashier generates a report on the opening of the shift, upon completion of settlements - a closing report. More than 24 hours cannot elapse between these reports (clause 2, article 4.3 of Law No. 54-FZ as amended on 01/01/2017). Usually, a mechanism for controlling the time between reports is already built into the cash register and the cash register is able to independently display a report on the closing of the shift. If this did not happen, the tax authorities will be punished for violating the procedure for generating a closing report as for violating the rules for applying CCP. The amount of sanctions - from one and a half thousand rubles. for the head of the company and from 5 thousand rubles. on the taxpayer.

If you started using an online checkout, then you issue a paper check to the buyer upon purchase, plus specify whether he needs a check in electronic form. If yes, then send it to the buyer's e-mail. In accounting, electronic checks received from a counterparty are equated to paper ones (Article 1.1 of Law 54-FZ as amended on 01/01/2017).

Visually, checks issued online by CCPs will differ from regular checks: new checks have 21 mandatory details instead of 7, as it was before (clause 1, article 4.7 of Law 54-FZ as amended on 01/01/2017). The main difference is the appearance of a QR code on the check, thanks to which the buyer will be able to find out Additional information about the company that issued the check.

Changes will also occur with forms of strict accountability - they can only be printed through automated system for BSO or provide in electronic form, the clause on the possibility of printing forms in a typographical way was excluded from the legislation.

What happens if you do not use the online checkout

If you are required to use a cash register at work, but are afraid to switch to online cash registers and work after 07/01/2017 at the old cash register, the tax authorities will issue a warning. Or they can impose a fine - from one and a half thousand rubles to executive and at least 5 thousand rubles. for a company/IP. Do not use cash registers, although you must - you will receive a fine of at least 10 thousand rubles. for an official and at least another 30 thousand rubles. to a legal entity / individual entrepreneur. You will get caught with this violation again and the amount of settlements past the cash desk will be more than 1 million rubles. - the official will be disqualified, and the activities of the company / individual entrepreneur will be suspended for a maximum of 90 days. A complete list of penalties for violations of the procedure for applying CCP is in Art. 14.5 of the Code of Administrative Offenses. The limitation period for violations of the order of work with the cash register is the same - 2 months (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation).

The third wave of amendments to the law passed in 2019 54-FZ "On the use of cash registers". Who and when should set up an online cash register? How to register and where to service the CCP? What data should be indicated in the check and how to avoid fines?

The transition to work according to the new order is not just the purchase of new cash registers. In checks, now you need to punch the names of goods, so you need a cash register program. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

54-FZ. New procedure for applying CCP from 2018

The use of cash registers in 2020 - how it looks in practice

When the cash register is registered, the seller starts working with it. The use of CCP in 2020 as a whole does not differ from the usual work. The buyer pays for the goods and receives a check - now also electronic. fiscal registrar sends information about the sale or return to the fiscal data operator. OFD processes the information, sends confirmation back to the cashier, and the data to the tax office. All information is transmitted in parallel with the issuance of a check, that is, the customer service time does not change.

New rules for the use of cash registers in 2018 helped the state to make trade transparent. But for entrepreneurs, re-equipment of the cashier's place is an additional cost. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online checkout for a store: how much it costs and how to save >>

What threatens the improper use of cash registers in 2020?

The tax authorities have already issued the first fines for violating the requirements of 54-FZ. For non-use of a new cash register, an entrepreneur can be fined 25-50% of the amount spent past the cash desk, but not less than 10,000 rubles. Organizations - by 75–100%, but not less than 30,000 rubles. For the use of a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount exceeds 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, there have been more fines for the incorrect use of cash registers. Amendments have been made to the Code of Administrative Violations - now they will also punish fictitious checks of cash registers. From companies they will be able to recover up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods on a check or untimely transfer of fiscal data: organizations in the amount of up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If the individual entrepreneur or company is caught in violation again, and the settlement amount is more than 1 million rubles, the fine will be from 800,000 to 1 million rubles.

In addition, the tax authorities will have the right to block the work of cash desks that were used in violation. This will be possible in the presence of two witnesses or with the use of video recording.

What to do?

For individual beneficiaries, the transition to new order work ended on July 1, 2019, but for most entrepreneurs it has already arrived on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - desired cash desk may not be available, you will have to wait for delivery, registering the cash desk will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with turnkey solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to OFD and a convenient cash register program. You don't have to wait for delivery - all the equipment is in stock. We will help you set everything up and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users who were in the first wave of online cash registers implementation.

Experts predict a shortage of fiscal accumulators in the market, which will lead to overpricing. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.

So start the transition right now - don't delay to a deadline. And MySklad will help save time, nerves and money. The cost of our "Economy" package is covered by a tax deduction. And our cash register program is compatible with new CCP models, does not require installation and expensive implementation, and is suitable for automating any number of retail outlets.

It's safe with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, a module transmitting data to the Federal Tax Service was installed on the first several thousand cash registers. The project was recognized as successful - and implemented throughout Russia.

The use of CCP with the simplified tax system in 2020

For IP application of CMC under the simplified tax system in 2018, it was necessary, as for legal entities. The right to defer until July 1, 2019 was granted only to those companies and entrepreneurs on simplified taxation that provide services to the public. Instead of using cash registers, they can still issue strict reporting forms to customers.

Application of CCP in the provision of services to the population in 2020

No, in 2020 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to customers.

Will IP on a patent receive a deferral for the application of CCP in 2020?

See also the recording of our seminar, where Ivan Kirillin, head of the sales department of My Warehouse, spoke about the changes in 54-FZ.

KKM (cash register, cash register or simply cash register) is a device that records the fact of purchasing goods and registers this fact with a seal cash receipt. Another the federal law on KKM dated November 27, 2017 No. 337-FZ introduced new changes to the procedure for applying cash desks.

Chronology of the transition to CCP online

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

The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on the assessment of its regulatory impact. Business was also against it, which was written about more than once. news feeds. At one of the meetings with the heads of business associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed, as a concession, to make the process of transition to new cash registers step-by-step.

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

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

In addition, on behalf of the President, businessmen were promised a special tax deduction to cover the costs of acquiring new cash desks. However, only individual entrepreneurs received this benefit for and, and only in the amount of not more than 18 thousand rubles per unit of cash register equipment.

What should be online cash registers

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

Requirements for cash desks that transmit sales data in real time are set in new edition Article 4 of Law No. 54-FZ:

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

Which cash registers can be used in 2018, indicated in the published n on the website of the tax service and constantly updated register of KKM models with online data transfer. Purchase equipment only from this list!

Costs for the transition to online cash desks

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

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

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

In total, at least 20 thousand rubles if your equipment can be upgraded, or 40 thousand rubles if this is not possible.

By order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old CCP models instead of online cash desks in settlements with up to 10,000 people.

When does the application of the new CCP begin?

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

from February 1, 2017, the registration of devices of the previous type has been terminated;
before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
from July 1, 2017, retailers, except for payers and PSN, are required to work only at online cash desks;
from July 1, 2018, sellers and catering outlets on UTII and PSN with employees must apply CCP on an equal basis with others, i.e. his special benefit they lose. If there are no employees in these areas, then the transition period is extended until July 1, 2019;
from July 1, 2019, those who provide services to the population under any taxation regime, instead of printed BSO, must issue a form printed by an automated device (similar to a cash register).

Thus, if the law on online cash registers does not change anymore, from July 2019 the Federal Tax Service will begin to accept information about most retail purchases and services to the population. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, operators of fiscal data and the tax authorities themselves.

The list of sellers who, even after the adoption of the new law, are entitled to receive cash payment without issuing a cash receipt, is established in Article 2 of Law No. 54-FZ.

How online checkouts work

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

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

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

Please note: OFD is a commercial specialized organization with the necessary technical resources and skilled workers. You must also choose an operator, following the recommendations of the Federal Tax Service - from the official list.

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

Increased fines for violating the law on cash registers

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

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

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

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

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

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

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