home Exchange rates Exception regions where you can not use online cash desks and not transfer fiscal data to the FTS through OFD. Who needs an online cash desk in hard-to-reach areas and settlements remote from communication networks? Hard-to-reach and remote areas

Exception regions where you can not use online cash desks and not transfer fiscal data to the FTS through OFD. Who needs an online cash desk in hard-to-reach areas and settlements remote from communication networks? Hard-to-reach and remote areas

Is it possible not to use online cash registers if there is no Internet? Is there a list of regions exempt from using online cash registers? Let's figure it out.

Transition of cash registers to online mode

From 2017, organizations and entrepreneurs must apply online cash register s. The relevant Law entered into force in July 2016 (Part 1, Article 7 of Federal Law No. 290-FZ of July 3, 2016). At the same time, legislators have provided for a phased transition to the use of online cash desks.

Period	Stage
Until 01.02.2017	Until February 1, 2017, you could: . register a regular cash register without the function of online data transfer to the IFTS according to the old rules.
From 02/01/2017 to 02/01/2017	During this period you can: Use, as before, the already used CCP, including re-registration and deregistration in accordance with the previously existing procedure; . register only a new online cash register that transmits fiscal data to the IFTS online. Given that information must be transmitted through a fiscal data operator, an organization (IE) must conclude an agreement with such an operator.
After 07/01/2017	After July 1, 2017, you can register and use only an online cash register that transmits fiscal data to the IFTS via the Internet. An exception is for those located in areas remote from communication networks. Since they do not have the technical ability to transmit information over the Internet. The list of such localities is determined by the regional authorities (clause 7, article 2 of the Federal Law of May 22, 2003 N 54-FZ).

Business Benefits

Legislators have provided benefits for companies from hard-to-reach, remote and remote areas. At the same time, Federal Law No. 54-FZ, as amended by 07/03/2016 imposes different requirements for the use of cash registers in hard-to-reach areas and in areas remote from communication networks. What is the difference? Fundamental difference- different duty to use online CCP. Let's explain.

Areas away from the Internet

A store from a remote area from networks is required to have an online cash register, punch checks on it and issue it to customers. But it is not necessary to transfer data through the fiscal data operator to the IFTS.

Keep in mind, however, that the cash register in such areas should be modernized and contain a fiscal drive instead of ECLZ.

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

Regions in which lists of areas remote from communication networks were approved
Region code	Region name
1	Republic of Adygea (Adygea)	Decree of the Cabinet of Ministers of the Republic of Adygea dated March 3, 2017 No. 33
2	Republic of Bashkortostan	Decree of the Government of the Republic of Bashkortostan dated January 23, 2017 No. 10
6	The Republic of Ingushetia
8	Republic of Kalmykia	Order of the Ministry of Economy and Trade of the Republic of Kalmykia dated December 1, 2016 No. 136-s
10	Republic of Karelia	Order of the State Committee for road infrastructure, Transport and Communications of December 29, 2016 No. 174
11	Komi Republic	Decree of the Government of the Republic of Komi dated January 23, 2017 No. 27
13	The Republic of Mordovia	Order of the Ministry of Information and Communications of the Republic of Mordovia dated January 31, 2017 No. 8
14	The Republic of Sakha (Yakutia)
15	Republic of North Ossetia - Alania	Decree of the Government of the Republic of North Ossetia-Alania dated March 14, 2017 No. 119
17	Tyva Republic
18	Udmurt republic	Order of the Ministry of Industry and Trade of the Udmurt Republic dated January 18, 2017 No. 3
21		Decree of the Cabinet of Ministers of the Chuvash Republic of February 3, 2017 No. 28
22	Altai region	Government Decree Altai Territory dated February 16, 2017 No. 54
23	Krasnodar region	Order of the Department of Informatization and Communications of the Krasnodar Territory dated February 13, 2017 No. 20
25	Primorsky Krai
27	Khabarovsk region	Decree of the Government of the Khabarovsk Territory dated March 7, 2017 No. 56-pr
28	Amur region	Decree of the Government of the Amur Region dated January 27, 2017 No. 38
29	Arhangelsk region	Decree of the Government of the Arkhangelsk Region dated January 31, 2017 No. 32-pp
30	Astrakhan region	Decree of the Government of the Astrakhan Region dated January 31, 2017 No. 14-P
32	Bryansk region	Management Order consumer market and services, control in the field of production and circulation of ethyl alcohol, alcoholic and alcohol-containing products of the Bryansk region dated January 31, 2017 No. 32
33	Vladimir region	Resolution of the Department for the Development of Entrepreneurship, Trade and Services of the Regional Administration dated January 30, 2017 No. 1
34	Volgograd region	Order of the Committee of Industry and Trade of the Volgograd Region dated January 30, 2017 No. 02-n
36	Voronezh region	Decree of the Government of the Voronezh Region dated March 3, 2017 No. 156
42	Kemerovo region	Decree of the Board of the Administration of the Kemerovo Region dated February 16, 2017 No. 68
43	Kirov region	Decree of the Government of the Kirov Region dated January 31, 2017 No. 43/52
44	Kostroma region	Decree of the Administration of the Kostroma Region of February 22, 2017 No. 67-a
45	Kurgan region	Decree of the Government of the Kurgan Region dated January 31, 2017 No. 20
46	Kursk region	Decree of the Administration of the Kursk region of February 1, 2017 No. 51-pa
47	Leningrad region	Order of the Committee for Communications and Informatization of the Leningrad Region dated February 28, 2017 No. 06
48	Lipetsk region	Decree of the Administration of the Lipetsk Region dated January 31, 2017 No. 35
49	Magadan Region	Decree of the Government of the Magadan Region dated February 16, 2017 No. 84-pp
53	Novgorod region	Decree of the Government of the Novgorod Region dated March 7, 2017 No. 69
55	Omsk region
56	Orenburg region	Decree of the Government of the Orenburg Region dated March 9, 2017 No. 177-p
58	Penza region	Decree of the Government of the Penza Region dated February 1, 2017 No. 43-pP
59	Perm region
60	Pskov region	Decree of the Administration of the Pskov Region dated February 17, 2017 No. 81
61	Rostov region	Decree of the Government of the Rostov Region dated February 2, 2017 No. 50
62	Ryazan Oblast	Government Decree Ryazan region dated January 31, 2017 No. 39-r
64	Saratov region	Decree of the Government of the Saratov region of February 13, 2017 No. 52-P
67	Smolensk region	Decree of the Administration of the Smolensk Region dated January 27, 2017 No. 27
68	Tambov Region	Order of the Department for the Development of Industry and Entrepreneurship of the Tambov Region dated January 30, 2017 No. 16
70	Tomsk region	Administration Decree Tomsk region dated January 30, 2017 No. 26a
71	Tula region	Order of the Ministry of Informatization, Communications and Issues open management Tula region dated January 24, 2017 No. 5-osn
72	Tyumen region	Decree of the Government of the Tyumen Region dated February 21, 2017 No. 51-p
73	Ulyanovsk region	Decree of the Government of the Ulyanovsk Region dated February 27, 2017 No. 86-P
74	Chelyabinsk region	Decree of the Legislative Assembly of the Chelyabinsk Region dated January 26, 2017 No. 800
75	Transbaikal region	Decree of the Government of the Trans-Baikal Territory dated January 31, 2017 No. 19
76	Yaroslavl region	Decree of the Government of the Yaroslavl Region of February 1, 2017 No. 59-p
79		Decree of the Government of the Jewish Autonomous Region of January 25, 2017 No. 11-pp
83	Nenets Autonomous Okrug	Decree of the Administration of the Nenets autonomous region dated September 20, 2012 No. 265-p
86	Khanty-Mansi Autonomous Okrug - Yugra	Decree of the Government of the Khanty-Mansiysk Autonomous Okrug - Yugra dated January 27, 2017 No. 23-p
87	Chukotka Autonomous Okrug
92	Sevastopol	Decree of the Government of Sevastopol dated February 2, 2017 No. 71-PP

Remote and hard-to-reach areas

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

In hard-to-reach or remote areas, it is not necessary to use CCP at all. But then you need to issue a document that confirms the payment. Exception: companies and entrepreneurs who make payments using automatic payment devices or sell excisable goods.

The document confirming payment must contain the name, serial number, as well as the details specified in paragraphs 4-12 of clause 1 of Art. 4.7 of Federal 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. The list cannot include cities, district centers and urban-type settlements.

Regions in which lists of hard-to-reach or remote areas have been approved
Region code	Region name	The document in which the list of localities was approved
2	Republic of Bashkortostan	Order of the Cabinet of Ministers of the Republic of Bashkortostan dated January 26, 2001 No. 67-r
3	The Republic of Buryatia	Decree of the Government of the Republic of Buryatia dated April 3, 2001 No. 119
6	The Republic of Ingushetia	Decree of the Government of the Republic of Ingushetia dated November 29, 2016 No. 224
8	Republic of Kalmykia	Order of the Ministry of Economy and Trade of the Republic of Kalmykia dated December 1, 2016 No. 137-s
11	Komi Republic	Decree of the Government of the Republic of Komi dated January 24, 2017 No. 31
13	The Republic of Mordovia	Order of the Ministry of Trade and Entrepreneurship of the Republic of Mordovia dated February 14, 2017 No. 57
14	The Republic of Sakha (Yakutia)	Decree of the Government of the Republic of Sakha (Yakutia) dated February 20, 2017 No. 50
17	Tyva Republic	Decree of the Government of the Republic of Tyva dated November 11, 2016 No. 472
21	Chuvash Republic - Chuvashia	Decree of the Cabinet of Ministers of the Chuvash Republic of December 14, 2016 No. 530
22	Altai region	Decree of the Administration of the Altai Territory dated December 23, 2016 No. 432
25	Primorsky Krai	Decree of the Primorsky Territory Administration dated March 2, 2017 No. 55-pa
26	Stavropol region	Decree of the Government of the Stavropol Territory dated October 14, 2005 No. 129-p
27	Khabarovsk region	Decree of the Government of the Khabarovsk Territory dated December 2, 2004 No. 97-pr
28	Amur region	Decree of the Government of the Amur Region of September 22, 2016 No. 416
29	Arhangelsk region	Decree of the Government of the Arkhangelsk Region dated February 1, 2011 No. 22-pp
30	Astrakhan region	Decree of the Government of the Astrakhan Region dated February 8, 2017 No. 31-P
32	Bryansk region	Order of the Department of the Consumer Market and Services, Control in the Production and Turnover of Ethyl Alcohol, Alcohol and Alcohol-Containing Products of the Bryansk Region of January 31, 2017 No. 33
33	Vladimir region	Administration Decree Vladimir region dated October 18, 2016 No. 901
35	Vologda Region	Decree of the Government of the region of November 21, 2016 No. 1038
37	Ivanovo region	Government Decree Ivanovo region dated September 28, 2016 No. 326-p
38	Irkutsk region	Decree of the Government of the Irkutsk Region dated December 29, 2008 No. 131-pp
41	Kamchatka Krai	Decree of the Government of the Kamchatka Territory dated January 9, 2017 No. 2-P
43	Kirov region	Law of the Kirov Region dated December 27, 2007 No. 208-ZO
44	Kostroma region	Decree of the Administration of the Kostroma Region dated February 14, 2017 No. 47-a
46	Kursk region	Decree of the Government of the Kursk region of January 26, 2004 No. 5
49	Magadan Region	Decree of the Government of the Magadan Region dated September 8, 2016 No. 723-pp
52	Nizhny Novgorod Region	Decree of the Government of the Nizhny Novgorod Region of December 14, 2016 No. 852
55	Omsk region	Decree of the Government of the Omsk Region dated March 1, 2017 No. 53-p
59	Perm region	Decree of the Government of the Perm Territory dated February 9, 2017 No. 43-p
62	Ryazan Oblast	Decree of the Government of the Ryazan Region dated January 31, 2017 No. 38-r
67	Smolensk region	Decree of the Administration of the Smolensk Region dated November 5, 2003 No. 282
68	Tambov Region	Order of the Department for the Development of Industry and Entrepreneurship of the Tambov Region dated February 15, 2017 No. 27
72	Tyumen region	Decree of the Government of the Tyumen region of February 20, 2007 No. 26-p
73	Ulyanovsk region	Decree of the Government of the Ulyanovsk Region dated January 25, 2017 No. 36-P
74	Chelyabinsk region	Decree of the Legislative Assembly of the Chelyabinsk Region dated January 26, 2017 No. 799
79	Jewish Autonomous Region	Decree of the Government of the Jewish Autonomous Region of February 8, 2017 No. 21-pp
83	Nenets Autonomous Okrug	Decree of the Administration of the Nenets Autonomous Okrug dated February 2, 2017 No. 22-p
87	Chukotka Autonomous Okrug	Decree of the Government of the Chukotka Autonomous Okrug dated January 11, 2017 No. 5

Individual entrepreneurs and enterprises that operate outside the city in a remote area may have access to a number of noteworthy preferences in terms of obligations to use online cash registers. Their content depends on where exactly the business entity is located - in a “hard-to-reach” or “remote from communication networks” area in terms of classification under Law No. 54-FZ.

Let's learn more about the special procedure for conducting settlements with buyers trade enterprises, located within one or another type of territory with preferential conditions for the use of cash registers, as well as where to look for a list of settlements exempted from online cash registers or where they can work offline - without transferring fiscal data to the OFD.

"shop" - a store or place of provision of services/works;
"hard-to-reach" - specified in paragraph 3 of Art. 2 of Law No. 54-FZ;
"remote" - specified in paragraph 7 of Art. 2 of Law No. 54-FZ.

A “hard-to-reach” store has the right not to use cash registers at all

The provisions of paragraph 3 of Article 2 of Law No. 54-FZ (LINK) determine that individual entrepreneurs and legal entities that do business in a “remote” or “hard-to-reach” area have the right not to use cash register equipment:

3. Organizations and individual entrepreneurs, carrying out settlements in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only settlement of a municipal district), urban-type settlements), indicated in the list of remote or hard-to-reach areas approved by the authority state power subject Russian Federation, has the right not to use cash registers, subject to the issuance to the buyer (client) at his request of a document confirming the fact of the settlement between an organization or an individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.

The state authority of the subject of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this paragraph, as well as the changes made to the specified list.

The exact list of such settlements exempted from online cash desks is fixed in a regulatory act adopted at the level of a subject of the Russian Federation.

The areas where the CCP is not required to be applied may not include the territories:

any cities;
any district centers (except those that are the only settlements in their municipal district);
any urban-type settlements.

It should be noted that in Article 2 of the law there is also paragraph 5, according to which the CCP has the right not to use pharmacy organizations that are located in feldsher and feldsher-obstetric stations in villages. Besides, separate divisions medical organizations with licenses also have the right not to use online cash desks when carrying out activities in rural areas.

Despite the fact that a “hard-to-reach” store has the right not to use cash registers, instead cash receipt he must issue to the buyer (client), at his request, another document confirming the fact of payment for the goods (service). Such a document must contain the details specified in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ. The document must be issued in the manner specified in the Decree of the Government of Russia dated March 15, 2017 No. 296 (LINK).

Let's get acquainted with the requirements for a document replacing a cash receipt, and with the procedure for issuing it to the buyer in more detail.

The nuances of issuing a document replacing a check ("hard-to-reach" store)

A document issued by a “hard-to-reach” store (hereinafter referred to as a check) - replacing an online checkout check, must have the following details:

name of the document, serial number (assigned from the beginning of the shift);
date, time, settlement address;
name of the economic entity (full name of IP), its TIN;
information about the taxation system applied by the business entity;
information about the operation in which a check was issued at the store's checkout - income or expense Money;
a list of goods for which payment is made by check (taking into account discounts, markups, indicating VAT, if it is applied by an economic entity, and highlighting goods that are exempt from VAT);
the final amount of the calculation (indicating VAT and with the allocation of the amount for goods that are not subject to VAT);
information about the method of payment - in cash or by card (with the allocation of amounts accepted in cash and by card);
Name and position of the seller.

The check must be signed by the seller.

Technically, a check can be generated using:

CCP of the old sample (configured to print checks with the above details);
receipt printer.

Theoretically, each check can also be printed on a computer or even written out manually (however, both are extremely slow procedures, and therefore it is better to ensure the formation of checks using these automatic devices).

In accordance with Decree No. 296, a "hard-to-reach" check is applied in the following order:

The seller prints out (fills out) the document, signs it, transfers it to the buyer at the moment of accepting funds from him (carrying out payment by card).

At the same time, one should use technical means, allowing you to simultaneously generate a check in 2 copies, or in one, but with a tear-off part - by analogy with a form strict accountability. In the second case, the detachable part, like the main part, must contain all the details indicated above. One of the copies of the check or the tear-off part is transferred to the buyer.

The serial numbers assigned to each check should not be repeated (except for the situation when the number is applied to a copy or tear-off part of the check - it must exactly match the number of the original check or its main part).

At the end of the shift, the seller transfers the saved copies (main parts) of the checks to the employee responsible for maintaining the document register (compiled in free form) - to register the saved documents in this journal.

It is a completely working scheme - when the seller himself is responsible for keeping the journal - in this case, information on checks is not transferred to anyone.

In the register of documents, information on checks is given in the sequence corresponding to the order in which each check is issued.

The magazine must be stitched, numbered. The head of the company or individual entrepreneur must certify this magazine(and put a stamp on it, if used).

If there were no purchases in the store during the day, then no information is entered into the journal.

The journal also records information on incorrectly drawn up checks. Such a check, first of all, must be withdrawn from circulation (it cannot be issued to the buyer or used in any other way), crossed out and handed over to the employee responsible for keeping a record of checks. At the same time, the serial number is retained behind the check, despite the fact that it is considered incorrect and cannot be used.

The head of the company must conclude with the employee responsible for issuing checks - that is, with the seller, and with the person who fills out the register (in principle, this can be, as we noted above, the same employee) a separate agreement on material responsibility.

The seller and the employee who keeps records of checks and the journal, of course, can be the head of the company and the individual entrepreneur. In this case, there is no need to draw up any permits.

Copies of checks (tear-off parts) must be kept in a secure place - in a safe or in a locked room for at least 5 years. Then they are destroyed in accordance with the decision of the commission, which is appointed by the head - if not he himself is responsible for issuing and accounting for checks.

Where to find a list of settlements exempted from online cash registers

Lists of "hard-to-reach" settlements exempted from online cash desks, as a rule, are published on the official websites of the executive authorities of the constituent entities of the Russian Federation or municipalities.

"Hard-to-reach" settlements should be fundamentally distinguished with those settlements that are located in areas "remote from communication networks"(Clause 7, Article 2 of Law No. 54-FZ). In "remote" areas for sellers, there is a slightly different privilege - the ability to use online cash registers offline without data transfer.

Let's get acquainted with the features of this application of CCP in more detail.

“Remote from communication networks” store uses an online cash register in offline mode - without data transfer to OFD

So, in accordance with paragraph 7 of Article 2 of Law No. 54-FZ in "remote" settlements- corresponding to the criteria defined by law, you can use CRE in a mode that does not provide for data transfer to the OFD via the Internet:

7. In areas remote from communication networks, determined in accordance with the "criteria" established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks , approved by the state authority of the constituent entity of the Russian Federation, as well as on the territories of military facilities, facilities of bodies federal service security, state protection agencies, foreign intelligence agencies users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to tax authorities V electronic form through the fiscal data operator.

The state authority of the subject of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.

What does it mean?

The most important thing is that you need to use, despite the "offline" mode of using cash registers, namely the online cash register. That is, a device that has, which is registered (removed from registration, replaced) with the Federal Tax Service in the manner prescribed by law.

The "no data transfer" mode allows you to use the online cash register without connecting to the server and, as a result, not to pay OFD about 3,000 rubles per year per contract, but this is at the discretion of the CCP user. There is no need to hand over cash receipts to customers in in electronic format- it is enough to give out paper on hands.

As we noted above, a settlement to be classified as “remote” must meet a number of legislative criteria - let's get acquainted with them in more detail.

What are the criteria for "remote" points

The main document, which reflects the criteria about which in question- Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 (LINK). In fact, this is the only criterion - population not exceeding 10 thousand people. But the appearance of others is not ruled out - by analogy with those defined in the federal law for "hard-to-reach" settlements.

Lists of "remote" settlements are also published in a fairly decentralized manner, if we talk about the official websites of the authorities. Therefore, one has to look for such information on alternative sites: for example, or the private site indicated above, which also contains a list of "remote" settlements.

At the same time, it should be borne in mind that if the region has not adopted regulations establishing lists of “remote” settlements, then it is considered that there are no such points in the region (letter of the Federal Tax Service of Russia dated January 27, 2017 No. ED-4-20 /1435 - LINK).

In any case, to clarify the data, it is useful to contact the local branch of the Federal Tax Service - perhaps they will tell you about the announced changes in the regional regulations, which define lists of "hard-to-reach" or "remote" areas.

The fact that, when trading in a “remote” area, an economic entity has the right to use CRE without transferring data to the OFD, means not only savings on the Operator’s services, but also the presence of a number of additional obligations of the economic entity in terms of registration actions performed when using CRE.

It should be noted that, taking into account the content of such actions, savings on OFD services will not be obvious in all cases.

Features registration of "remote" online cash registers

When working with a “remote” online cash register that operates offline (without concluding an agreement with the OFD), the user, as in the scenario using the online cash register in normal mode, is obliged to register it (and the fiscal drive) with the Federal Tax Service, and also remove CCP from registration in cases provided for by law.

When using the cash desk in the usual mode, all registration actions are performed online - through Personal Area FTS (or with the assistance of OFD). But if the CCP is used in the mode without data transmission, then the user needs to:

In order to register an online cash register with the Federal Tax Service (as a condition for the start of its legal use), send to tax service at the place of registration of the business entity, an application for registration of cash register equipment on paper - in the form approved in Appendix No. 1 to the order of the Federal Tax Service of the Russian Federation dated May 29, 2017 No. ММВ-7-20 / [email protected](LINK).

At the same time, the statement reflects the fact that the CCP will be used in the mode without data transmission.

If it is actually possible to gain access to the Personal Account (as an option, if the store owner is located in a settlement where the Internet is available), you can also register an online cash register through the Personal Account of the Federal Tax Service. The online application must also indicate that the cash desk will be used in the mode without data transfer to OFD.

If it is necessary to re-register a CRE due to the replacement of a fiscal drive (or), take the online cash register together with the drive to the Federal Tax Service, remove it there and submit it for reading fiscal data. The cash desk is transferred to the specialists of the Federal Tax Service along with an application for re-registration (de-registration) of the online cash desk.

Fiscal data are read by the FTS specialists using a special USB adapter (letter of the Federal Tax Service of Russia dated February 16, 2018 No. AS-4-20/ [email protected]- LINK).

Thus, the user, objectively, may need to repeatedly visit the Federal Tax Service for various purposes. This will take time and it may be more profitable - despite the existence of legal grounds for using CRE without data transfer, nevertheless conclude an agreement with OFD if there is an actual technical possibility to do this. The “drawdown” in sales due to the time spent on visits to the Federal Tax Service can be much higher than the cost of OFD services.

Even if the cash desk is used in a settlement with a population of less than 10 thousand people, then the Internet is most likely there in some form - at least mobile. It is quite enough to service an online cash register, which does not consume a lot of traffic.

Summary

The provisions of Law No. 54-FZ define 2 types of preferences for business entities that make settlements with individuals(and in general they are required to use an online cash register with data transfer to the OFD):

Legal refusal to use the online cash register- in territories recognized as "hard-to-reach" in accordance with paragraph 3 of Article 2 of Law No. 54-FZ.

Instead of an online checkout receipt, the store must issue to the buyer a substantially similar document containing details that are very close to those reflected in the receipt printed on the cash register.

Legal refusal to conclude an agreement with OFD- that is, the possibility of using CCP in a mode that does not provide for data transmission in territories recognized as "remote from communication networks" - in accordance with paragraph 7 of Article 2 of Law No. 54-FZ.

At the same time, the cash desk must have a full-fledged fiscal drive, it needs to be in due course(admissible - using paper documents) (re-register, de-register).

Lists of settlements exempted from online cash desks (which are referred to as "hard-to-reach"), or those where online cash desks can work offline without transferring data to the OFD (which are referred to as "remote"), are determined at the level regional bodies authorities that issue separate regulations for this purpose.

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 desks

There is already a list of villages that may not use online cash desks 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.

Federal Law No. 54-FZ as amended. 07/03/2016 imposes different requirements for the use of cash registers in hard-to-reach areas and in areas 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 a 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 an offline operating 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 make 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.

Entrepreneurs and organizations operating in remote and hard-to-reach areas have the right not to use online cash desks subject to a number of conditions, which, in particular, include the inclusion of the territory in the regional list, as well as the issuance of a document confirming the transaction to the buyer.

In accordance with the amendments made to Law No. 54-FZ of May 22, 2003, the use of online cash desks in a remote area is not necessary if the individual entrepreneur or organization complies with a number of requirements. The legislator refers to these as the issuance of a document executing the settlement with the buyer, as well as the inclusion of the territory in which the activity is carried out in the list of areas exempted from use cash registers equipped with online data transfer function.

A benefit that allows you not to use online cash registers in hard-to-reach and remote areas, as well as a list of the main conditions for obtaining it, is given in paragraph 3 of article 2 of Law No. 54-FZ.

note that the law also provides for a separate benefit for those who do business in areas remote from communication networks. Such entrepreneurs can use CRE without the function of transferring information to the fiscal data operator.

Let's take a closer look at both benefits.

Table No. 1. The use of CCP in remote from communication networks, remote and hard-to-reach areas

Conducting activities in an area remote from communication networks

You can get acquainted with the list of territories recognized as remote from communication networks on this page.

Operating in remote and hard-to-reach areas

Individual entrepreneurs and organizations operating in remote and hard-to-reach areas may not apply CCP under a number of conditions.

Conditions for receiving benefits

Inclusion of the area in which activities are carried out in the list of territories recognized as remote and difficult to access.

The localities that are subject to inclusion in this list are determined and fixed in the relevant legal act by the authority of the corresponding subject of the Russian Federation.

If the subject has not approved such a list, then it will not be possible to receive this benefit, even despite the presence of such territories (Letter of the Federal Tax Service of Russia dated January 27, 2017 N ED-4-20 / 1435).

The list of areas classified as remote and difficult to access is established for the Astrakhan region, the Republic of Bashkortostan, the Perm Territory and the Chukotka Autonomous Okrug.

Carrying out activities not related to trade in excisable goods and settlements through an automatic device.

Automatic devices include devices that accept repayment without the participation of a cashier or seller. Such devices include payment terminals, etc.

Note: The list of goods classified as excisable is given in Art. 181 of the Tax Code of the Russian Federation.

Accordingly, vending and trade in excisable goods require the mandatory use of cash registers, regardless of the place of business.

Issuance at the request of the buyer (client) of a document confirming the fact of the settlement.

The specified document must meet the requirements established by law for the procedure for its preparation, maintenance and accounting.

Note: The rules for issuing and accounting for a document issued instead of a check (BSO) in hard-to-reach regions are established by Decree of the Government of the Russian Federation dated March 15, 2017 No. 296.

Mandatory details of the document issued instead of a check (BSO)

A document drawing up settlements with buyers in remote and hard-to-reach areas must contain the following mandatory details listed in para. 4-12 p. 1 art. 4.7 of Law No. 54-FZ:

Date, time and place of settlement with the buyer or client;

Note: When calculating in the premises, its address is indicated, including the postal code, when calculating in transport - the name and number of the vehicle, the legal address of the organization or the IP registration address, when calculating on the Internet - the address of the seller's website.

the name of the organization or individual entrepreneur making settlements with the client (buyer);
TIN of an individual entrepreneur or organization;
taxation system;
sign of calculation;

Note: Upon receipt of funds from the buyer (client), the sign of the settlement will be "incoming", when the funds are returned to the buyer - "return of incoming". The issuance of funds to the buyer is documented by the calculation sign “expense”, and the receipt of funds from the buyer (client) issued to him is “return of expenses”.

the name and quantity of goods sold, work performed or services rendered (if their volume and list can be determined at the time of payment), as well as the calculation amount, unit price, taking into account discounts and markups;
the amount of the calculation indicating the rates and amounts of VAT at these rates (except for cases when the user is not a VAT payer, and also except for the case when goods, works, services are not subject to value added tax);
form of payment (cash or payment by means of) and the amount of payment;
position and surname of the person who made the settlement with the buyer (client) and issued the relevant document.

Note: except for payments made on the Internet and through vending machines.

The procedure for issuing a document confirming the settlement with the buyer

When making a payment using cash:

The document contains all the necessary information specified above.
An authorized person of the organization or individual entrepreneur personally signs the document.
At the end, the document is handed over to the client or buyer.

When calculating using bank card:

The use of a POS-terminal or other device that reads information from an electronic means of payment and receives payment confirmation.
Registration, signing and issuance of the drawn up document to the buyer (client).

For mixed payments (part of the payment in cash, and part by card), the issuance of the specified document and change (if necessary) is carried out simultaneously.

Requirements for the execution, accounting and storage of documents issued instead of a cash receipt in remote and hard-to-reach areas

Several options for compiling the specified document are allowed: by hand, using a computer or in a typographical way.
The document is filled in Russian, neat and legible underline.
Blots, errors and corrections are not allowed.
Accounting for these documents is carried out in a special document (hereinafter referred to as the Book of Accounts) by making entries indicating the serial number and date of the calculation.
If during the day there were no settlements with buyers (clients), then they are not entered into the entries in the Book of Accounts.
In case of damage to the form, the document is crossed out and attached to the Book of Accounts for the day on which it was drawn up, and an entry is made in the Book opposite the number of the form about the damage to the document.
The book of accounting is maintained by the head of the organization or individual entrepreneur.
All documents executed during the day are entered into the Book in accordance with the serial number.