Online cash desks in hard-to-reach areas. Conducting activities in an area remote from communication networks

When in the context of 54-FZ it comes to remote and hard-to-reach areas, misunderstandings may arise. Therefore, we immediately designate two categories of organizations and individual entrepreneurs:

1. Organizations and individual entrepreneurs who need to use a cash register, but it is not necessary that it be connected to the Internet. Entrepreneurs call such online cash desks the term "" for areas remote from communication networks.

2. Organizations and entrepreneurs who, when making settlements, are not required to use CCP at all. It is about them that will be discussed below.

An exception for individual entrepreneurs and organizations for the installation of online cash registers is prescribed by 54-FZ itself, namely paragraph 3 of Art. 2: if an organization or an individual entrepreneur makes payments in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements), this organization or individual entrepreneur is not required to use an online cash desk.

The list of remote or hard-to-reach areas is approved by the authority state power each individual subject Russian Federation for the relevant subject of the federation and is subject to mandatory publication on the official website of this body within five days from the date of its adoption or changes in the relevant list.

An organization or individual entrepreneur of this category, when making settlements with clients, at the request of the latter, must issue a document confirming the fact of the settlement. Such a document must contain a number of the following mandatory details:

Date, time and place (address) of the settlement (in case of settlement in buildings and premises - address of the building and premises with postal code, in case of settlement in vehicles - name and number vehicle, address of the organization or address of registration individual entrepreneur);

Name of the organization or surname, name, patronymic (if any) of an individual entrepreneur;

User tax identification number;

Used in the calculation taxation system;

Settlement sign;

Name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, disbursements, their quantity, unit price including discounts and extra charges, cost including discounts and extra charges, indicating the VAT rate (except for cases making settlements by users who are not VAT taxpayers or exempted from fulfilling the duties of a VAT taxpayer, as well as making settlements for goods, works, services that are not subject to taxation (exempt from taxation) VAT);

The amount of the calculation with a separate indication of the rates and amounts of VAT at these rates (with the exception of cases of settlements by users who are not VAT taxpayers or exempt from fulfilling the obligations of a VAT taxpayer, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation ) VAT);

Form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash in cash and (or) electronic means of payment;

Position and surname of the person who carried out the calculation, issued the form strict accountability and the one who issued (transferred) it (with the exception of settlements carried out using automatic settlement devices, which are also used when making settlements using electronic means of payment on the Internet);

Registration number of KKT.

IMPORTANT! ! !

Until 02/01/2021, individual entrepreneurs using PSN, STS, UTII for certain types activities may not indicate the name of the product (work, service) and its quantity (FZ of 07/03/2016 N 290-FZ), with the exception of individual entrepreneurs trading in excisable goods.

At present, a number of constituent entities of the Russian Federation have already adopted regulations defining lists of remote or hard-to-reach areas in which organizations and individual entrepreneurs have the right not to use cash registers when making payments.

This list can be found below:

1. Republic of Adygea (Adygea) - the list is not established

5. Republic of Dagestan - the list is not established

9. Karachay-Cherkess Republic - the list is not established

12. Republic of Crimea - the list is not established

16. Republic of North Ossetia - Alania - the list is not established

17. Republic of Tatarstan (Tatarstan) - the list is not established

21. Chechen Republic - the list is not established

42. Kaliningrad region - the list is not established

49. Leningrad region - the list is not established

50. Lipetsk region - the list is not established

52. Moscow region - the list is not established

58. Orenburg region - the list is not established

Who needs to use online cash registers in 2017, we told in. We will talk about whether it is necessary to use online cash desks in hard-to-reach areas in this material.

Hard-to-reach terrain: do you need an online cash desk?

In accordance with exempted from the use of CCP, incl. online cash desks, organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements), subject to the issuance to the buyer, at his request, of a document confirming the fact of settlements containing the name of the document, its serial number, other mandatory details (paragraphs 4-12, clause 1, article 4.7 of the Federal Law of May 22, 2003 No. 54-FZ) and signed by the person who issued such a document.

The rules for issuing and recording such documents are approved by Decree of the Government of the Russian Federation of March 15, 2017 No. 296.

List of settlements exempted from online cash registers

Mentioned in paragraph 3 of Art. 2 of the Federal Law of May 22, 2003 No. 54-FZ, the list of remote or hard-to-reach areas is approved by the state authority of the corresponding subject of the Russian Federation. This regional body within 5 days must bring such a list to the attention of the Federal Tax Service, as well as post it on its official website on the Internet.

So, for example, the list of remote or hard-to-reach areas of the Primorsky Territory was approved by the Decree of the Administration of the Primorsky Territory dated March 2, 2017 No. 55-pa, and the settlements exempted from online cash desks in the Volgograd Region are given in the Order of the Committee of Industry and Trade of the Volgograd Region dated March 15. 2017 No. 16-n.

In addition, it is allowed to use not online cash desks, but ordinary cash registers in areas remote from communication networks (clause 7, article 2 of the Federal Law of May 22, 2003 No. 54-FZ). They are recognized as separate settlements, the population of which is not more than 10 thousand people (clause 1 of the Order of the Ministry of Telecom and Mass Communications dated December 05, 2016 No. 616). The list of such settlements is approved by the state authority of the constituent entity of the Russian Federation.

So, for example, the list of such areas in the Nizhny Novgorod region was approved by the Decree of the Government of the Nizhny Novgorod region of March 29, 2017 No. 176, and in the Samara region - by the Decree of the Government of the Samara region of March 27, 2017 No. 185.

Federal Law No. 54-FZ as amended. 07/03/2016 has different application requirements cash register equipment in hard-to-reach areas and in territories remote from communication networks.

Areas remote from communication networks

These areas include settlements in which there is no stable Internet connection.

In territories remote from communication networks, Law No. 54-FZ obliges the use of cash registers, but allows not transferring fiscal data from cash desks to tax authorities through the fiscal data operator.

Please note that the cash registers used in such areas must be modernized, that is, contain a fiscal drive instead of an ECLZ. The timing of the transition to a new type of cash register can be viewed in this table, recall that for most organizations in the Russian Federation this date is July 1, 2017.

When registering a new cash register in an area remote from communication networks, it is necessary to select the offline operation mode of the cash register, which does not provide for the transmission of OFD data. How to do this, read the special instructions. Thus, when making calculations, the fiscal drive will record all the data, but not transfer them to the operator.

Lists of territories remote from communication networks are approved by the subjects of the Russian Federation in accordance with certain criteria. In particular, the Ministry of Telecom and Mass Communications of the Russian Federation, that such areas may include territories with a population of no more than 10,000 people. For example, such areas have already been approved relating to the Amur Region, Astrakhan Region, Trans-Baikal Territory, Kirov Region, Komi Republic, Kurgan Region, Lipetsk Region, Perm Territory, Penza Region, Rostov Region, Tomsk Region, Yaroslavl Region, Chuvash Republic and Chukotka Autonomous county,

Remote and hard-to-reach areas

These are especially remote sparsely populated areas, often inaccessible to transport.

According to Law No. 54-FZ, organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas may not use cash registers (CREs), but at the request of the buyer they are required to issue him a document confirming the fact of the settlement. This document must contain the name, serial number, as well as the details specified in paragraphs 4-12 of clause 1 of Art. 4.7 of Law No. 54-FZ:

• date, time, place of settlement,
• name of the organization / full name of the entrepreneur,
• TIN of the seller,
• taxation system,
• sign of settlement (income/expense, return of income/expense),
• name of goods, works, services, quantity, unit price, cost, total amount,
• VAT rate/amount,
• form of payment (cash/card), amount of payment,
• position and name of the seller.

The lists of such settlements must be approved by the authorities of the constituent entities of the Russian Federation. Please note that the list cannot include cities, district centers and urban-type settlements.

The new law on KKT 54-FZ discussed the rules separately online registration sales in hard-to-reach places. If the company operates in a remote area, it is given preferences. We will tell you more about accounting for the sale of remote areas in the material below.

Businesses in remote areas of the country can do without a cash desk. Legislators came to this conclusion and enshrined it in the new law 54-FZ on online cash registers. The main thing is to comply with the conditions enshrined in the act. For example, cities, urban-type settlements, as well as district centers, are not recognized as hard-to-reach places. For other territories, the following rules must be observed:

• the company issues a document on cash payments in exchange for the cash register
• clients of the firm never pay through automatic payment terminals
• point of sale does not sell excisable goods
• the area is included in the official list of hard-to-reach places

IMPORTANT: All requirements must be met at the same time.

List of settlements exempted from online cash registers

There is already a list of villages that may not be used online cash registers in hard-to-reach areas. For some areas, these are preliminary data, but they can be guided. Most importantly, do not forget that no exemption from KKM applies if you trade in cigarettes, gasoline and alcohol.

The list may include the following:

• boundaries of specific areas
• distance in km from district centers
• there is a risk of flooding
• lack of connecting bridges and crossings
• lack of stationary outlets

At the same time, villages that meet the following conditions, regardless of the number of inhabitants, can be included in the list:

• more than 60 km from the center
• the road is not always passable due to the weather
• no other roads

ATTENTION: if you legally trade without a cash register, be prepared to issue a BSO at the first request of the buyer.

Rules for working without CCP

The draft Resolution on work without CCP includes the following legislative initiatives:

• documents issued instead of KKCH must be registered in a special journal in order, taking into account the issuance
• BSO accounting journal instead of checks must be stitched and certified by the head and sealed
• documents instead of CC can be filled out by hand or in the traditional typographical way
• at the same time, a document is issued to the client and a copy is made for filing in a journal

Please note, although such documents are very similar to BSOs, they should only be issued if the buyer insists on it. To write out forms instead of CC to all clients of the company - beneficiaries are not required.

AT federal law 54-FZ on cash registers defines different rules for the use of cash register equipment for areas remote from communication networks, as well as for remote and hard-to-reach areas.

Let us tell you what is the difference between the two terms and how it affects the obligation to apply CCP.

Territories remote from communication networks

These are settlements with a population of up to 10,000 people. This criterion is indicated by the Order of the Ministry of Communications No. 616 dated December 5, 2016, that is, it is the population size that is taken as the basis, and not the remoteness of the territory from large cities. Based on this criterion, the authorities compiled lists of settlements in each region. We have compiled them for your convenience.

In areas remote from communication networks, organizations and individual entrepreneurs are required to use CCP, but in an offline mode. In this mode, the cash desk does not send fiscal data to the tax office, but the FN remembers all cash transactions. The tax authority has the right to demand that the data be read from the FN and submitted to the inspection when replacing the fiscal drive or deregistering the cash register.

Set up offline mode during checkout according to the instructions.

Hard-to-reach or remote areas

These are settlements where it is allowed not to use CCP at all. However, the seller is obliged to issue, at the request of the buyer, a document confirming the fact of settlement. The document may be handwritten, but according to it must contain the following information:

• Name and serial number of the document;
• Name of the organization or full name of the individual entrepreneur;
• taxpayer identification number (TIN);
• The system of taxation applied in the calculation;
• Settlement sign: income, expense or return of income;
• Name of product;
• The amount of the calculation;
• Method of payment: cash or payment by bank card;
• Position and full name of the person who made the calculation;
• Signature of the person who issued the document confirming the fact of the calculation.

Lists of settlements that can be traded without cash registers are approved by the authorities of the constituent entities of the Russian Federation; cities, regional centers, urban-type settlements () cannot appear on the lists. If the settlement is not on the list of hard-to-reach or remote areas, then it is necessary to apply CCP on a general basis in accordance with the requirements of the law.

Exception! Even in hard-to-reach areas, organizations and individual entrepreneurs who use an automatic device for settlements or trade in excisable goods are required to trade through an online cash desk (from 07/03/2016).

Excisable goods are alcohol, tobacco, fuel, motor oil and other items listed in .

Automatic settlement devices are a device for settlement with the buyer (client) in automatic mode with the use of cash registers without the participation of an authorized person of an organization or an individual entrepreneur (as amended on 07/03/2016). For example, these are payment terminals, vending machines and other devices that accept money without human intervention.