Application of KKM. Features of the use of cash register equipment (cash register equipment). The goods are sent to the buyer by mail with cash on delivery: who will issue the cash receipt?

The seller (executor) challenges the prosecution for non-use of cash registers

1. Cash register equipment included in the register of cash register equipment is used on the territory Russian Federation mandatory for all organizations and individual entrepreneurs when making payments, except in cases established by this Federal Law.

2. When making a calculation, the user is obliged to issue cash receipt or form strict reporting on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before calculating, send a cash receipt or a strict reporting form in electronic form to the buyer (client) to the provided subscriber number or email address (if there is a technical opportunities for transmitting information to the buyer (client) in electronic form to an email address), unless otherwise provided by this Federal Law.

(see text in the previous edition)

In the cases specified in paragraph 7 of Article 2 of this Federal Law, the user is obliged to issue the buyer (client) a cash receipt or a strict reporting form on paper without sending it to the buyer (client) in electronic form.

(see text in the previous edition)

2.1. When making settlements in the form of offset or return of prepayment and (or) advances previously made by individuals for services in the field of cultural events, services for transporting passengers, luggage, cargo and cargo luggage, communication services, services in electronic form, defined in Article 174.2 Tax Code of the Russian Federation, services in the field of housing and communal services (including services of resource supply organizations), security services and security systems, services in the field of education, as well as for other services determined by the Government of the Russian Federation, the user can generate one cash receipt ( strict reporting form) containing information about all such calculations made during billing period not exceeding a calendar month or established by law Russian Federation (but no later than ten calendar days following the end of the billing period), without issuing (sending) a cash receipt (strict reporting form) to the client.

(see text in the previous edition)

When making the calculations specified in paragraphs 5 and 5.3 of this article in the form of offset or return of prepayment and (or) advances previously made by individuals in full, users have the right to send cash receipts (strict reporting forms) to buyers (clients) in electronic form without issuing paper cash receipts (strict reporting forms).

3. The user, in order to fulfill the obligation specified in paragraph 2 of this article, has the right to send to the buyer (client) to the subscriber number or email address (if it is technically possible to transfer information to the buyer (client) in electronic form to the email address) provided by the buyer (client) to the user before making a payment, information in electronic form identifying such a cash receipt or such a strict reporting form (registration number of cash register equipment, amount, date and time of calculation, fiscal sign of the document), and information about the address of the information resource, which is posted on the Internet and according to which such a cash receipt or such a strict reporting form can be received free of charge by the buyer (client).

3.1. In the event that the obligation to provide a cash receipt (strict reporting form) is ensured by reflecting a QR code that allows the buyer (client) to read it and identify the cash receipt (strict reporting form) and the data structure of which includes the date and time of execution calculation, serial number of the fiscal document, calculation sign, settlement amount, serial number of the fiscal drive, fiscal sign of the document (hereinafter referred to as the QR code), on the display of the user’s computer device or printing such a QR code on the document form in cases provided for by this Federal Law , receipt of a cash receipt (strict reporting form) in electronic form with the details provided for in Article 4.7 of this Federal Law is carried out by the buyer (client) independently using the information service of the authorized body, the procedure for use of which is determined by the authorized body, or the official software of the authorized body for mobile phone, smartphone or other computer device (hereinafter - mobile app authorized body) by reading the specified QR code using a mobile phone, smartphone or other computer device of the buyer (client), which provides the buyer (client) access to such information service of the authorized body or the specified mobile application of the authorized body.

A cash receipt (strict reporting form) received by the buyer (client) in accordance with this paragraph, including those printed on paper, is equivalent to a cash receipt (strict reporting form) received on paper or in electronic form.

The provision of a cash receipt (strict reporting form) in accordance with this paragraph is carried out free of charge.

4. A cash receipt or a strict reporting form received by the buyer (client) in electronic form and printed by him on paper is equivalent to a cash receipt or a strict reporting form printed by cash register equipment on paper, provided that the information specified in such a cash receipt or such a strict reporting form are identical to the cash receipt or strict reporting form sent to the buyer (client) in electronic form.

5. Users when making non-cash payments, excluding the possibility of direct interaction of the buyer (client) with the user or his authorized person or an automatic device for settlements, using devices connected to the Internet and providing the possibility of remote interaction of the buyer (client) with the user or his authorized person or an automatic device for settlements (hereinafter referred to as non-cash payments on the Internet), are obliged to ensure the transfer to the buyer (client) of a cash receipt or a strict reporting form in electronic form to the subscriber number or email address specified by the buyer (by the client) before making payments. In this case, the user may not print a cash receipt or strict reporting form on paper.

(see text in the previous edition)

5.1. When making payments (except for non-cash payments on the Internet), the user has the right not to issue a cash register receipt or a strict reporting form on paper, and if the buyer (client) does not provide the user with a subscriber number or email address before the calculation, not to send a cash receipt a check or a strict reporting form in electronic form to the buyer (client) to a subscriber number or email address, and also has the right to use cash register equipment (with the exception of cash register equipment used in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the fiscal data operator) outside the body of the automatic device for settlements in the following cases:

1) making payments using electronic means of payment using automatic devices for settlements when providing services for the transportation of passengers, luggage, cargo and cargo luggage;

2) making payments for goods sold (except for excisable products, technically complex goods, as well as goods subject to mandatory marking with identification means) using automatic payment devices containing equipment inside their housing for issuing this product, as well as making payments using automatic devices for payments for the provision of services by automatic devices mechanically connected to the body of the automatic device for calculations, provided that a QR code is displayed on the display of the automatic device for calculations when making calculations specified in this subclause.

(see text in the previous edition)

5.2. The provisions of paragraph 5.1 of this article regarding the conditions for the use of cash register equipment by users are applied if there is an easily readable serial number of such an automatic calculation device on the body of the automatic calculation device, printed in a place accessible for inspection without moving and (or) disassembling the automatic devices for calculations.

5.3. Users, when making non-cash payments that exclude the possibility of direct interaction between the buyer (client) and the user or his authorized person and are not subject to the provisions of paragraphs 5 and 5.1 of this article, are required to ensure that the cash receipt (strict reporting form) is transferred to the buyer (client) in one from the following methods:

1) in electronic form to the subscriber number or email address provided by the buyer (client) to the user, no later than the period specified in paragraph 5.4 of this article;

2) on paper along with the goods in the case of payments for the goods without sending such a cash receipt (strict reporting form) to the buyer in electronic form;

3) on paper during the first direct interaction of the client with the user or his authorized person in the case of payments for work and services without sending such a cash receipt (strict reporting form) to the client in electronic form.

5.4. When making payments specified in paragraph 5.3 of this article, a cash receipt (strict reporting form) must be generated no later than the business day following the day of payment, but no later than the moment of transfer of the goods.

5.5. Bank payment agents (subagents) operating in accordance with Federal Law of June 27, 2011 N 161-FZ “On the National Payment System”, when making payments using automatic settlement devices, are required to issue a cash receipt on paper and (or ) send the buyer (client) a cash receipt in electronic form to the provided subscriber number or email address (if it is technically possible to transmit information to the buyer (client) in electronic form to an email address) or information in electronic form identifying such a cash receipt ( registration number of the cash register equipment, amount, date and time of calculation, fiscal sign of the document), and information about the address of the information resource that is located on the Internet and through which such a cash receipt can be received free of charge by the buyer (client).

5.6. Users have the right to use cash register equipment (with the exception of cash register equipment used in a mode that does not provide for the mandatory transmission of fiscal documents to the tax authorities in electronic form through a fiscal data operator), located outside the place of settlement, in the following cases:

1) when making payments (with the exception of non-cash payments on the Internet) for goods sold during peddling trade and when selling goods remotely (except for the cases specified in paragraph 5.1 of this article);

2) when making payments at the place of performance of work and (or) provision of services that are performed (provided) by the user outside shopping facility, retail space, building, structure, structure and their parts and (or) land plot used by the user to perform work and (or) provide services on the basis of ownership, lease or other legally;

5.7. In the cases provided for in paragraph 5.6 of this article, the obligation to issue (send) a cash receipt (strict reporting form) to the buyer (client), in addition to the methods specified in paragraph 2 of this article, can be fulfilled by the user in one of the following ways:

1) by sending to the buyer (client) at the time of settlement to the subscriber number or email address (if there is a technical possibility to transmit information to the buyer (client) in electronic form to the email address), information provided by the buyer (client) to the user before making the payment in electronic form, allowing to identify such a cash receipt (strict reporting form) (registration number of cash register equipment, amount, date and time of calculation, fiscal sign of the document), and information about the address of the information resource, which is posted on the Internet and on to which such a cash receipt (strict reporting form) can be received free of charge by the buyer (client);

2) by providing the buyer (client) with the ability to read a QR code from the display of a mobile phone, smartphone or other computer device at the time of payment.

5.8. If, in accordance with the legislation of the Russian Federation, federal executive authorities are vested with the authority to approve forms of document forms used in the provision of services to the public, and (or) the legislation of the Russian Federation provides for the use of appropriate document forms when providing services to the population, the user is obliged to issue ( sending) to the client a cash receipt (strict reporting form), in addition to the methods specified in paragraph 2 of this article, can be executed by the user by transferring to the client the specified document on paper with the details of the cash receipt (strict reporting form) contained on it, allowing to identify this cash receipt (strict reporting form) (QR code and (or) date and time of settlement, serial number of the fiscal document, payment attribute, settlement amount, serial number of the fiscal drive and fiscal attribute of the document).

5.9. When making payments by the driver or conductor in the cabin vehicle when selling travel documents (tickets) and coupons for travel on public transport, the obligation to send a cash receipt (strict reporting form) to the buyer (client), in addition to the methods specified in paragraphs 2, 5.7 and 5.8 of this article, can be fulfilled by the user by providing the buyer (client) of the specified documents (tickets) and coupons on paper indicating information sufficient for identification and free receipt by the buyer (client) using information resources operator of fiscal data and (or) tax authority posted on the Internet, cash receipt (strict reporting form) in electronic form, which must be generated on the day of settlement.

5.10. In cases of settlements (except for settlements in cash, as well as settlements with the presentation of an electronic means of payment, subject to direct interaction between the client and the user) when accepting payment for residential premises and public utilities The obligation to use cash register equipment, including the generation of a cash receipt (strict reporting form) and the transfer of all fiscal data in the form of fiscal documents generated using cash register equipment to the tax authorities in electronic form through the fiscal data operator, is fulfilled by the user within a period not exceeding five working days from the date of receipt Money to the user's current account.

The obligation to issue (send) to the client a cash receipt (strict reporting form) when making payments specified in this paragraph is fulfilled by issuing (sending) to the client free of charge upon his written request on paper or in electronic form, containing the name of the service, date and the settlement amount, within a period not exceeding five working days from the date of receipt of such a request. Such a request must be transmitted (sent) by the client to the user no later than three months from the date of generation of the corresponding cash receipt (strict reporting form). In the absence of such a request after specified period The user's obligation to issue (send) a cash receipt (strict reporting form) to the client is considered fulfilled.

6. Users are obliged to ensure the transfer, at the time of calculation, of all fiscal data in the form of fiscal documents generated using cash register equipment (except for the documents specified in paragraph 4.1 of Article 4.1 of this Federal Law) to the tax authorities through the fiscal data operator, taking into account the provisions of the paragraph third of this paragraph, except for the cases specified in paragraph 7 of Article 2

(see text in the previous edition)

All fiscal documents received by the fiscal data operator (except for the documents specified in paragraph 4.1 of Article 4.1 of this Federal Law) are recorded and stored by the fiscal data operator in an uncorrected form in the fiscal data database.

(see text in the previous edition)

When transferring fiscal documents in electronic form, the details of a cash receipt or strict reporting form established by paragraphs five, six, sixteen, eighteen of paragraph 1 of Article 4.7 of this Federal Law, as well as information about the serial number of the automatic device for payments, may not be transferred to the fiscal data operator, provided that such data was transferred to the fiscal data operator earlier as part of a registration report or a report on changes in registration parameters.

6.1. Users who make payments for goods marked with identification means (hereinafter referred to as marked goods), and who, in accordance with the legislation of the Russian Federation, must send (enter) information about such goods into the state information system for monitoring the circulation of goods subject to mandatory marking with identification means, or federal state traffic monitoring information system medicines for medical use from the manufacturer to the end consumer using identification means for medicinal products for medical use (hereinafter referred to as information labeling systems), at the time of payment for such goods, they are required to generate data on such goods, provided for by the legislation of the Russian Federation on the use of cash register equipment , in the form of requests for marking codes and notifications about the sale of marked goods in electronic form using cash register equipment, which provides the ability to generate the specified data and transfer it using this cash register equipment to the operator information systems marking through the fiscal data operator, except for the cases provided for in paragraph 7 of Article 2 and paragraph 2.1 of Article 5 of this Federal Law.

Users who are specified in paragraph one of this paragraph and make payments for labeled goods, in the cases provided for in paragraph 7 of Article 2 of this Federal Law, are obliged to check the accuracy of the labeling codes of such goods using cash register equipment containing a fiscal drive that provides independent verification the reliability of marking codes, according to their verification code in the event that the marking code contains a verification code that can be independently verified by the fiscal drive using the verification code verification key, except for the cases provided for in paragraph 2.1 of Article 5 of this Federal Law.

7. Users who entered into an agreement with a fiscal data operator, whose permission to process fiscal data was subsequently revoked, from the date of termination of such permission until the conclusion of an agreement with a new fiscal data operator, have the right to use cash register equipment without transferring fiscal documents to the tax authorities and to the operator of labeling information systems (if the user made payments for labeled goods) in electronic form through the fiscal data operator, but no more than within 20 calendar days. At the same time, cash register equipment cannot be used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities and the operator of labeling information systems (if the user made payments for labeled goods) in electronic form through the fiscal data operator, and when concluding an agreement with a new operator fiscal data, users are required to transfer to the tax authorities and the operator of labeling information systems (if the user made payments for labeled goods) in electronic form through the fiscal data operator all fiscal documents that were not transferred.

(see text in the previous edition)

8. If a regulatory legal act is adopted that amends the requirements for cash register equipment and (or) fiscal storage:

cash register equipment and fiscal storage that comply with the requirements that were in force before the date of entry into force of the specified regulatory legal act, and that do not comply with the requirements amended by the specified regulatory legal act legal act, may be included in the register of cash register equipment and the register of fiscal storage devices within one year from the date of entry into force of the specified regulatory legal act. Such cash register equipment and fiscal storage devices, which are included in the register of cash register equipment and the register of fiscal storage devices, are not subject to exclusion from the register of cash register equipment and the register of fiscal storage devices due to their non-compliance with the requirements amended by the specified regulatory legal act within two years from the date of entry into force of the specified regulatory legal act;

cash register equipment and fiscal storage devices, which are included in the register of cash register equipment and the register of fiscal storage devices, comply with the requirements that were in force before the date of entry into force of the specified regulatory legal act, and do not comply with the requirements amended by the specified regulatory legal act, can be registered, re-registered , used by users and are not subject to exclusion from the register of cash register equipment and the register of fiscal storage devices due to their non-compliance with the specified regulatory legal act within two years from the date of entry into force of the specified regulatory legal act. If, within two years from the date of adoption of the specified regulatory legal act, cash register equipment and the fiscal drive are not brought into compliance with the requirements amended by the specified regulatory legal act, such cash register equipment and the fiscal drive are subject to exclusion, respectively, from the register of cash registers. cash registers and register of fiscal drives, except for the case provided for in clause 8.1 of this clause federal body the executive branch provides written explanations to tax authorities, organizations, individual entrepreneurs and individuals on the application of the legislation of the Russian Federation on the use of cash register equipment.

We have collected all the useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since this article was written, several important changes law, new clarifications have been issued from the Federal Tax Service.

Read the publication with up-to-date information:

More information about what is happening now:

What is an online cash register

An online cash register is a cash register that meets new requirements:

• prints the QR code and link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a fiscal drive built into the case,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.

An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.

For example, all cash desks and fiscal registrars of Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are included in a special register of cash register models and approved by the Federal Tax Service.

How does the online cash register work and what should now be on the receipt?

The sales process at the online checkout now looks like this:

The online cash register receipt contains:

If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate email client or his subscriber number.

The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the receipt.

The cashier's last name does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to clients. The list of accredited OFDs is presented on the Federal Tax Service website.

Register of online cash registers- this is a list of cash register equipment that is ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash register equipment contains 43 cash register models. The list is updated and anyone can view it on the tax website. Each specific cash register is also included in the register of cash register copies.

Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.

Fiscal data— this is information about financial transactions carried out at the checkout. Technical requirements to the fiscal drive are described in the law; now there is one model of fiscal drive available on the market for purchase. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator It is different for all entrepreneurs and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6,000 rubles.

Agreement with OFD— a mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.

Who should switch to online cash registers

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• traders of excise goods,
• owners of online stores,
• entrepreneurs providing services to the population and not using cash registers, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (SSR) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a type of online cash register and it also transmits data online. .

Time frame for transition to online cash registers: 2017-2018.

Very often, entrepreneurs ask the question: “If a company operates under two taxation systems, the simplified tax system and the UTII tax system, when should it switch to the new rules?”

From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.

Who is exempt from online cash registers?

As before, the following are exempt from working with cash registers: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting out their own housing, organizations with non-cash payments, credit organizations and companies engaged in the market valuable papers, conductors and catering establishments in educational institutions.

Religious associations, sellers of handicrafts and postage stamps can also continue to operate without cash registers.

Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.

How to switch to an online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future operation of the business; it should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to an online cash register by July 2017.

To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legal trade. Or they trade with the risk of getting a fine.

To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.


Select an online cash register to switch to 54-FZ
Solutions for any business

Procedure for switching to online cash registers

So, to switch to an online checkout smoothly, plan thoroughly and act step by step:

1. Find out if existing equipment can be modified

Contact your cash register manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.

If your cash register can be improved, don’t rush to rejoice. It is often better to buy a new online cash register than to remodel old cash register equipment (the cost of reworking some cash registers is comparable to the cost of a new cash register).

To avoid wasting your money, do some market research. Find out how much it costs to upgrade a cash register on average in the market (for different manufacturers), and how much a new online cash register costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny modification costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check whether the equipment you are considering is in the Federal Tax Service register:

• Checking online cash registers - a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives is a similar service for checking fiscal drives (so that they don’t sell you a broken or already used drive).

3. Make a schedule for replacing ECLs

In order not to overpay for ECLZ work, check when its service life ends. Upon completion of the ECLZ operation, it is better for you to immediately install a fiscal drive and switch to online cash registers.

4. Bring the Internet to the store

The Internet for an online cash register must be stable. Find out if the Internet providers in your region have special tariffs (you can also consult your ASC). Find out what works for you: wired Internet or Wi-Fi modem.

5. Check for updates to the cash register program

If you work with cash register software, for example, with a commodity accounting system, be sure to find out whether it will be modified to work according to the new rules, whether it is compatible with an online cash register, how much the modification will cost and when it will be carried out. Wiki cash registers work with all commodity accounting systems for free - this is our basic functionality.

After all the preparatory work, decide when to switch to an online checkout.

6. Remove the old cash register from the Federal Tax Service register

Contact your central service center and get a report from the ECLZ. Write an application for deregistration and go to the tax office. You should still have the card of the owner of the cash register in your hands with a mark of deregistration.

7. Select the OFD and enter into an agreement with it

This is a prerequisite for registering an online cash register. Explore possible options, conditions and service provided. The OFD agreement is an offer in in electronic format, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the branch.

After concluding the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online cash register

New law allows two options for registering an online cash register: classic and electronic.

The classic method is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After some time you are given a registration number.

The electronic method of registering an online cash register saves time. To set up an online cash register, you will need an electronic digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. Register in your personal account on the nalog.ru website.
2. Fill out the application on the Federal Tax Service website.
3. Enter the registration number of the online cash register and fiscal drive.
4. Fill in the OFD details.

If you did everything correctly, the Federal Tax Service will issue you a cash register registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. Amount of penalties: from 3,000 rubles, up to a trade ban.

The procedure for registering an administrative violation has become simpler. In some cases, for the first violation, a verbal warning is possible, but for a repeated violation, trade is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, comply with all requirements of the new legislation.

How to choose an online cash register

First of all, make your own list of cash register requirements. Answering simple questions about your outlet will help you determine your requirements.

Are you going to use the cash register as a means of business automation? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a cash register that at least knows how to upload sales data into Excel tables.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash register must be adapted for Unified State Automated Information System, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or a full-time IT specialist? Now a cash register is an IT system, which includes not only a cash register, but also an Internet connection, communication with the OFD and a cryptographic tool. If you do not have an employee on staff who can quickly diagnose the entire system in the event of a breakdown, then it makes sense to enter into an agreement with a service center.

Once you have decided on the basic characteristics, you can make a decision.

Example: select a cash register for a convenience store

Let's say you have a small store near your home: the assortment includes beer and other mild alcohol. Trade is going well, but you want to increase sales without freezing large amounts of goods. You have 1 cashier on your staff, and you personally replace him.

It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash register is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with Unified State Automated Information System and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner from whom you will purchase the cash register.

Example: choose a cash register for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and do not intend to. You collect information about clients into a common CRM system. There is a computer specialist on staff who sets up this system and helps solve other technical problems.

In this case, a budget kit is enough for you: KKT Wiki Print 57 F and the Wiki Micro system unit. All necessary instructions your technical specialist will find in the support section “Dreamkas” and the OFD that you choose.

If you do not have an ordinary hairdressing salon, but a premium salon, then the Wiki Classic and Wiki Print 80 Plus F set is more suitable for you - it does not differ much in function from budget cash registers, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online cashier

Wiki cash desks fully meet the requirements of 54-FZ and EGAIS.

Is it necessary to use CCP for services to citizens?

It will be mandatory to use CCP for services to citizens only from July 1, 2019. Until this date, CCP may not be used if an organization or individual entrepreneur issues a BSO.

Determine whether the services are provided to the population using the OKPD 2 classifier. If the service is in this classifier, the organization is obliged to use CCP from July 1, 2019.

Services to the population are not highlighted in the new classifiers. Therefore, you can use the order of Rosstat dated May 23, 2016 No. 244. With this order, Rosstat approved the collective classification groups “ Paid services population" based on OKVED 2 and OKPD 2.

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In addition, until July 1, 2019, he has the right not to use CCP

The new law dated November 27, 2017 No. 337-FZ was officially published on Monday, November 27. The right not to use cash register equipment for the following persons was extended until July 1, 2019:

• organizations when carrying out activities subject to UTII (except for retail trade and public catering);
• individual entrepreneurs when carrying out activities subject to UTII or PSN (except for retail trade and public catering);
• individual entrepreneurs without employees who use UTII and PSN for retail and catering. If such an individual entrepreneur enters into an employment contract with an employee, he is obliged to register cash register equipment within 30 calendar days from the date of conclusion of the contract;
• individual entrepreneurs trading using vending machines, if they do not have employees.

Also, until July 1, 2019, the right to issue strict reporting forms (SRB) when providing services to the public in paper form has been extended. An exception is made only for catering services.

In areas remote from the network, where there is no Internet, cash register systems can be used without transmitting receipts to the tax office. The list of such territories is approved and published on their websites by local administrations. These territories include settlements inhabited by up to 10 thousand people. This is stated in the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 and paragraph 7 of Article 2 of the Law dated May 22, 2003 No. 54-FZ.

The document can be ordered from a printing house, printed on a computer, or even written by hand. When making calculations, make a copy of the form or fill out its detachable part. Copies or tear-off parts. Keep records of settlement documents in a special journal by serial number and date. develop it yourself. This procedure follows from paragraphs 3 and 4 of Article 2 of the Law of May 22, 2003 No. 54-FZ and the Rules approved by Decree of the Government of the Russian Federation of March 15, 2017 No. 296.

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From what period to use online cash register

From July 1, 2018 Required to use online cash register

1. Organizations and entrepreneurs on UTII that operate under paragraph 2 of the Tax Code of the Russian Federation, with the exception of those who must apply from July 1, 2019.

2. Entrepreneurs on patent subject to the issuance of a payment document (sales receipt, receipt, etc.) at the buyer’s request;

3. Organizations and entrepreneurs when providing services to the public subject to the issuance of printing BSO (Part 8 of Article 7 of the Law of July 3, 2016 No. 290-FZ), with the exception of those who must apply from July 1, 2019.

4. Organizations and entrepreneurs who have the right not to apply CCP according to the Law of May 22, 2003 No. 54-FZ (before it was amended by the Law of July 3, 2016 No. 290-FZ).

5. Organizations and entrepreneurs who use vending machines, with the exception of entrepreneurs without hired personnel.

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From July 1, 2019 Required to use online cash register

1. Organizations and entrepreneurs on UTII that provide the following services:

• household;
• veterinary;
• car service;
• paid parking and transportation;
• on the distribution and placement of advertising on structures and vehicles;
• on temporary accommodation and residence;
• rental retail places and land plots for a retail chain.

2. Entrepreneurs on UTII and patent who are engaged in retail trade and catering and do not have hired staff.

If an entrepreneur will hire employee until July 1, 2019, he is obliged to register the CCP within 30 calendar days from the date of conclusion of the employment contract.

3. Entrepreneurs with a patent who are engaged in the following activities:

• repair and tailoring of clothing, fur and leather goods, hats and textile haberdashery products;
• repair, sewing and knitting of knitwear;
• .....
• other activities - see full list(.pdf 122Kb)
• .....

4. Organizations and individual entrepreneurs that perform work and provide services to the population (with the exception of organizations and individual entrepreneurs that provide catering services and have hired personnel) subject to the issuance of BSO

5. Entrepreneurs who use vending machines, provided that they do not have hired staff

From July 1, 2019, all individual entrepreneurs and organizations, regardless of the taxation system, are required to use online cash register systems

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Do you make payments to customers in hard-to-reach areas?

In this case, work without an online cash register. So, instead of a cash register receipt, give the buyer a document that confirms the calculations. Unified form there is no form. Therefore, compose it in any form. The document can be ordered from a printing house, printed on a computer, or even written by hand. When making calculations, make a copy of the form or fill out its detachable part. Keep copies or tear-off parts for at least five years. Keep records of settlement documents in a special journal by serial number and date. Develop the format of the magazine yourself. This procedure follows from paragraphs 3 and 4 of Article 2 of the Law of May 22, 2003 No. 54-FZ and the Rules approved by Decree of the Government of the Russian Federation of March 15, 2017 No. 296.

The goods are sent to the buyer by mail with cash on delivery: who will issue the cash receipt?

If the seller sends goods to the buyer by cash on delivery via Russian Post, the seller does not need to use cash register with this method of sale.

In this case, the actual transfer of the goods to the buyer and the acceptance of money for the goods is carried out not by the seller himself, but by the buyer. According to the rules when conducting activities to accept payments from individuals on account of third parties for goods sold(works, services), an organization conducting such activities is obliged to use CCP. Accordingly, a cash receipt for the buyer must be issued by the post office that issued the parcel and accepted payment.

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For non-cash electronic payments, CCP must be used from July 1, 2018

For electronic non-cash payments with individuals (except for payment cards), cash register systems should be used from 07/01/2018. This conclusion is contained in the letter of the Ministry of Finance No. 03-01-15/55761 dated 08/30/2017.

According to paragraph 3 of Article 16.1 of the Federal Law of 02/07/1992 N 2300-1 “On the Protection of Consumer Rights”, when paying for goods by transferring funds within the framework of the applicable forms of non-cash payments, the consumer’s obligations to the seller for payment are considered fulfilled in the amount specified in the transfer order funds, from the moment of confirmation of its execution by the credit institution serving the consumer.

Taking into account the above when performing the calculation by electronic means payment, including excluding the possibility of direct interaction between the buyer and the user or his authorized person, the user must use CCP from the moment of confirmation of execution of the order for the transfer of electronic means of payment by the credit institution.

Note: Also see letter of the Federal Tax Service No. AS-4-20/17357@ dated 08/31/2017

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Who should use CCP

Must use cash register equipment all those organizations and entrepreneurs, which conduct payments in cash or accept bank cards for payment. This rule works when we're talking about on the sale of goods, provision of services and performance of work. It does not matter with whom the settlements take place. These could be simply citizens, entrepreneurs or representatives of organizations. The rule is established in paragraph 1 of Article 2 of the Law of May 22, 2003.

The obligation to use CCP does not depend on the type of organization. By the way, non-profit organizations(including public sector organizations) must use cash registers on an equal basis with everyone else. The fact that the activity does not generate profit does not matter

True, there are still several exceptions when it is not necessary to use CCT. Only payment agents are required to use cash register systems in any case. No exceptions apply to them (clause 4 of article 2 of the Law of May 22, 2003 No. 54-FZ).

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Is it necessary to use cash register systems when making payments using plastic cards?

It is mandatory to use cash register systems when making payments with plastic cards. This is directly stated in paragraph 1 of Article 2 of the Law of May 22, 2003 No. 54-FZ. Moreover, the cash receipt must contain a note indicating the receipt of a non-cash payment (letter of the Federal Tax Service of Russia dated March 28, 2005 No. 22-12/19995). To do this, use a cash register system that provides separate accounting for cash and non-cash revenue. In Z-reports, the total amounts of cash and non-cash receipts for the day should also be shown separately.

After finishing your shift, transfer cash to the main cash register. The deposited amount is reflected in the journal and certificate-report of the cashier-operator and in the cash book (based on the receipt order). There is no need to draw up cash receipt orders and reflect revenue received via plastic cards in the cash book.

When paying for goods by bank transfer through a bank, the seller is obliged to use cash register

If buyers transfer money for goods to a bank account through a bank. Should the seller use CCP in this case? Yes, it should, according to the Russian Ministry of Finance (letter dated April 28, 2017 No. 03-01-15/26324).

The Ministry of Finance believes that when the buyer pays for goods by means of a payment order through credit institution Law 54-FZ does not provide for any exceptions for the seller. This means that with this method of calculation, the use of cash register equipment is mandatory.

This conclusion of the Ministry of Finance is controversial, because if we look at the definition of the concept of “settlements” given in Law No. 54-FZ: “settlements - acceptance or payment of funds using cash and (or) electronic means of payment...” we see that non-cash transfers from a current account using a payment order are not mentioned in the definition. Those. comrades confused non-cash payments through a bank with electronic means of payment.

It can be seen that Law No. 54-FZ regulates only cash payments and payments by electronic means of payment. This law does not regulate non-cash payments through banks. This means that there is no need to use cash register systems when the buyer pays for goods from a current account by creating a payment order.

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From February 1, 2017, the Federal Tax Service will register only online cash registers

After January 31, tax authorities will register only those cash registers that have a fiscal drive and are capable of transmitting data on punched checks via the Internet to the Federal Tax Service of Russia (online cash registers).

To others prerequisite To register a cash register, there will be an agreement with a fiscal data operator (FDO), through which information will be transmitted to the tax office.

And from July 1, 2017, all organizations and individual entrepreneurs that are required to use cash register systems will have to switch to online cash registers. This means that it will be impossible to use “old” technology, which is unable to transmit information about punched checks via the Internet online, and to work without an agreement with the OFD.

According to Law 54-FZ “On the use of cash register equipment”, trade in the country is gradually moving to online cash register systems. To figure it out who needs to install a cash register this year, read our article.

To go to new order It’s not enough to just buy a cash register and register it with the Federal Tax Service. Now you need to enter the names of goods in receipts - which means you will need a cash register program that can do this. Our application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now: it's free.

Everything related to the use of cash registers is regulated by 54-FZ. This law also answers the questions of who should install a cash register and when, whether an individual entrepreneur is required to have a cash register, and who is generally exempt from installing new equipment. Everything about whether you should install a cash register and when is in this article.

First, let’s look at whether the use of cash registers depends on the form of business ownership.

Is it necessary to install a cash register for individual entrepreneurs in 2020?

Previously, entrepreneurs themselves decided whether a cash register was needed for an individual entrepreneur: they could choose how to confirm a purchase. It was possible to use not only cash receipts, but also other documents - for example, a sales receipt. After the adoption of amendments to 54-FZ, the procedure changed. Now the purchase is confirmed exclusively by an online cash register receipt.

Is it mandatory for all individual entrepreneurs to have a cash register today? Most. There is only one exception: until July 1, 2021, you have the right not to use cash register equipment Individual entrepreneurs without employees on employment contracts, which:

• sell goods own production,
• perform work,
• provide services.

If you do not fall into this category, a cash register is required for you. Yes, this applies to:

• Individual entrepreneurs without hired employees selling goods not produced by themselves or selling through vending machines.
• Individual entrepreneur with hired employees who perform work or provide services.
• Individual entrepreneurs who issue strict reporting forms (this also includes the sale of tickets in the vehicle cabin by the conductor or driver).

There will be no more delays. The equipment must be of a new type - with an Internet connection for online data transfer to the tax office.

Do you need a cash register for an LLC?

The use of cash registers does not depend on the form of ownership of the organization, that is, LLCs must also use new cash registers. In this case, the period for transition to the new procedure is determined by the tax regime. Next, we will analyze in detail who needs to pay the cash register and when, depending on the form of taxation.

Do you need a cash register for UTII?

Previously, certain categories of entrepreneurs were not allowed to use cash registers during imputation, but amendments to the law required them to be installed new technology. Now, with UTII, cash registers are required for everyone. Only the installation time differs. More details about this below.

Cash register for individual entrepreneurs on UTII: is it necessary, when to install it, fines for absence

Most entrepreneurs on UTII have been required to work with a cash register since last year.

Those who received the last reprieve Self-employed individual entrepreneur without employees who sell goods of their own production / provide services / perform work. They have until July 1, 2021.

If you do not fall into any of these categories, this means that online cash register is required for you.

When installing a cash register, you must not forget about equipping the seller’s workplace. But MySklad clients don’t have to think about it - we offer a ready-made cashier’s workstation. This is an alternative to expensive POS systems, which will allow you to spend half as much on automation of the seller’s workplace. With a convenient cashier's workstation at MoySklad, you can maintain inventory records, register sales, and punch receipts. Just run the program on your computer or laptop, and then connect the fiscal recorder and scanner to it.

If an entrepreneur ignores the law, he will be fined - up to 50% of the proceeds that went past the cash register (not less than 10,000 rubles). For a repeated violation, if the total settlement amount is 1 million rubles or more, from July 1, 2018, you will face a fine of 800,000 to 1 million rubles or suspension of activities for up to 90 days.

Cash desk for an LLC on UTII: when to establish, what fines may be imposed

Organizations on the imputation should also have already supplied the CCP.

For non-compliance with the law, organizations face a fine of up to 100% of revenue received without the use of cash register systems, but not less than 30,000 rubles. Since July last year, if the company is caught again and the settlement amount is more than 1 million rubles, tax authorities will be able to recover from 800,000 to 1 million rubles.

Is a cash register needed for a patent in 2020?

Previously, organizations and individual entrepreneurs using the patent taxation system were allowed to issue documents to customers that replaced cash receipts. But now they are all required to use online cash register systems. From July 1, 2019, the cash register must be owned by individual entrepreneurs with a patent, which:

• sell goods not of their own production or are employed in public catering if there are no hired employees,
• provide services/perform work if there are hired employees.

A deferment until July 1, 2021 was granted only to those individual entrepreneurs on the patent tax system who do not have hired employees and who sell goods of their own production, or provide services, or perform work. All other individual entrepreneurs on the patent, as well as organizations, should have already installed a cash register.

Do you need a cash register under the simplified tax system in 2020?

Definitely yes. If you choose a simplified taxation system, you must use cash register.

Individual entrepreneurs using the simplified tax system have the right not to use cash registers only if they provide services to the public and issue strict reporting forms on paper. Also, individual entrepreneurs without employees are still exempt from cash registers.

Most individual entrepreneurs who provide services or perform work for the population have the right to issue paper BSOs. The exception is catering entrepreneurs who have entered into employment contracts. They are required to use online cash registers now.

At the checkout, you can punch checks or generate electronic BSOs. The details for the check and the electronic BSO are the same. The cash desk will send both documents to the Federal Tax Service in real time. Strict paper forms can only be issued for cash and card payments via a POS terminal.

Until February 1, 2021, individual entrepreneurs using the simplified tax system have the right not to indicate the names of goods and their quantities on cash receipts (clause 17, article 7 of the Federal Law of July 3, 2016 No. 290-FZ). But individual entrepreneurs are still required to reflect the price of goods on the simplified tax system. Therefore, entrepreneurs can indicate goods with the same price in one line on the receipt. In this case, you will need to reflect the product, its price and total cost.

To save time, money and nerves, think about it in advance - you will need it anyway. Currently in effect profitable promotions, and all the equipment is available.

Do self-employed people need an online cash register?

From January 1, 2020, entrepreneurs from Moscow, Moscow region, Kaluga region, Tatarstan and 19 other regions can switch to the experimental tax regime “Professional Income Tax” or, in other words, register as self-employed.

The self-employed include those who are not individual entrepreneur and provides services without hiring employees, for example, nannies and tutors. But those who have an annual income of more than 2.4 million rubles per year, or have hired workers, or sell excisable and labeled goods, cannot switch to this regime.

What does a self-employed person get:

• no need to take it tax reporting- just register in the “My Tax” application,
• income tax is 4% when working with individuals and 6% when working with legal entities and individual entrepreneurs,
• no need to pay insurance premiums and VAT.

A self-employed person can make payments both in cash and in non-cash form. The sale or provision of a service is recorded by a receipt, which is created in the My Tax application. Thus, the self-employed do not need an online cash register. But without it, you won’t be able to accept card payments.

Do you need a cash register for an online store?

Online trading as a type of activity is not included in the list of cash registers exempt from the use. This means that a cash register is needed for an online store.

We recommend calculating all costs in advance. It may seem that one cash register will not be enough. If the payment was made online, you need a cash register registered at the url of the online store. When a courier accepts payment, he may require a special mobile cash register. Does the online store have a pick-up point where you can pay for your purchase? There you also need a cash register registered at the physical address of this point.

But often in all these cases you can get by with one cash register. Connect MySklad to use your cash register for both printing receipts for online orders and for retail sales. When registering a cash register, indicate the address of the point and url of the online store. The new amendments free the courier from the obligation to carry a cash register: simply show the buyer a QR code to download an electronic receipt. All the necessary features are provided in MySklad.

Moreover: in MySklad you can work on different taxation systems - also at the same checkout. You can save by reducing taxes! For example, you can use UTII for retail trade and OSNO for online store orders. Or sell products at different systems taxation: a separate check will be printed for each SNO item, as required by law. You don't need a second cash register for this!

Last year, Law 54-FZ on online cash registers changed dramatically. But in 2020 there are plenty of amendments. Read in the article how working with cash registers will change in 2020, taking into account latest changes.

• Cash register receipt upon delivery by courier
• Who can work without a cash register

Since last year, even more organizations and entrepreneurs have switched to online cash registers. Many call changes made into the law 54-FZ were revolutionary, so seriously did they change the procedure for working with cash register equipment.

In 2020, there were new restrictions for online cash registers. Now it is impossible to use the CCP with the old memory format 1.0. Cash desk information must be transmitted in format 1.05 or 1.1. For violation, the company faces a fine of at least 30 thousand rubles. There are other changes, which we will discuss below.

Urgent changes! The President signed a number of laws that amend the the federal law 54-FZ. It was he who changed the rules for online cash registers for some companies and individual entrepreneurs from July 1, 2020.

Main amendments to Law 129-FZ:

• Individual entrepreneurs without employees, selling goods of their own production;
• Individual entrepreneurs without employees who independently provide services or perform work.

• Organizations providing housing and communal services
• Sale of tickets by a conductor or driver in public transport.

• leasing to individual entrepreneurs residential premises owned by them together with parking spaces in apartment buildings;
• carrying out settlements by real estate owners' associations, educational organizations etc;

relief provided to online stores. Now the courier can not punch the receipt upon delivery, but show it in the form of a QR code, which the buyer scans on his phone. This is now equivalent to issuing an electronic check;

You need to use CCP for any non-cash payments. It is necessary to punch a receipt if the buyer paid for a product or service through online banking, a mobile application or a bank terminal. Including if a citizen transferred money on a receipt through an operator at a bank.

The laws of 07/03/2018 No. 192-ФЗ and of 06/06/2019 No. 129-ФЗs 02/01/2020 allow not to issue paper and electronic checks to customers if they made a purchase through a machine with a QR code.

Appeared at the Higher Tax Academy. Find out right now when to issue a check for non-cash payments and what documents are now required from accountants.

Online cash register for non-cash payments

Many questions arise when receiving payment in cashless form. The new law removed most of them.

Settlements between companies and entrepreneurs

If legal entities and entrepreneurs pay each other by transferring money from the current account of one company to the current account of another, then there is no need to punch a cash receipt. In particular, a check is not required if the accountant generates and sends the payment order through the client bank.

It’s another matter if goods, works and services for the organization are purchased and paid for by an accountable person. If the accountant pays in cash, with his own bank or corporate card, then the seller is obliged to issue a check to the cash register. With these checks, the accountant will report to his accounting department.

Be careful: inspectors impose millions in fines on chief accountants for violations related to the use of cash registers. Controllers take advantage of a loophole in the Code of Administrative Offences, and the courts support them. We found out what violations inspectors fine chief accountants for.

Cashless payment from individuals

Not only organizations and entrepreneurs can pay by bank transfer. Individuals can also transfer payment to the seller’s bank account. For example:

• In the store, present your bank card for payment,
• Transfer funds through the online banking program in which his card is serviced,
• Come to the bank and transfer payment through the operator,
• Make a payment through the seller’s website, if it has such an option.

The last option (payment through the website) includes several different ways, for example, payment from an electronic wallet, through a payment system, with bank card, through online banking, etc.

When are expense checks used?

The legislation on online cash registers obliges the issuance of cash receipts not only when accepting funds, but also in some cases when issuing them. Checks with the attribute “expense” must be issued when paying out winnings if the company organizes gambling.

In calculations for loans to individuals, it is also necessary to use cash registers (Clause 4, Article 4 of Law No. 192-FZ dated July 3, 2018):

• When issuing loans in 2020;
• When accepting a loan repayment from an individual in 2020.

There is no need to make calculations for the issuance and return of accountable funds through a cash register. And if the organization makes a payment to an individual, for example, under a lease or work agreement, you need to enter a check with the attribute “expense”. After all, the physicist himself cannot issue a check for receipt of payment, and organizations have such an obligation after the concept of calculations was clarified in clause 1.1 of Law 54-FZ.

In 2020, organizations will continue to have the obligation to issue checks for barter transactions. That is, if organizations pay for purchased goods not with money, but with another product, and the mutual debt is repaid (Clause 4 of Article 4 of Law No. 192-FZ dated 07/03/2018).

Cash register receipt upon delivery by courier

Just recently, inspectors prohibited punching receipts in advance, and advised online store couriers to carry portable cash registers with them. Courier service can work with several online stores. Then punch checks at one cash register different sellers impossible, and carrying several cash registers with you is inconvenient.

In 2020, this problem has already been solved. The check can be punched and given to the courier for delivery to the buyer along with the goods. But only if delivery is carried out no later than the next day after receiving the buyer’s payment. If delivery is later, the check can be sent to the buyer's email or phone number.

If the buyer pays in cash with the courier, then there are two options for issuing a check:

• The courier may still carry a portable cash register to issue receipts to the customer,
• The courier can report accepted payment to the online store, and the store will send an electronic receipt to the buyer by mail or phone.

Who can work without a cash register

Until mid-2020, the cash register may not be used by organizations that accept communal payments from the population. Those who provide services to the public, for example, making keys, babysitting, shoe repair, and after July 1, 2020, will be able to issue strict reporting forms instead of a cash receipt.

The amendments clarify that the use of an online cash register for bottling sales is not required drinking water and milk. Law 54-FZ did not previously require the use of cash registers when selling non-alcoholic drinks by the glass. But according to GOST 31985-2013, neither water nor milk are classified as soft drinks. Thus, before the amendments were introduced, water and milk traders had to apply CCP.

Sellers of books and magazines are also exempt from the obligation to use cash registers, regardless of the place of sale:

• Specialized retail outlet,
• Newsstand,
• Other places of sale.

Owners of mechanical devices for selling goods are not required to use online cash registers. In order not to use a cash register, the device must meet the following requirements:

• Do not be connected to the mains,
• Do not operate on batteries or rechargeable batteries,
• Accept payment exclusively in coins, for example, 5 or 10 rubles.

Examples of mechanical vending machines include machines that sell candy or toys.

Exempt from CCP in 2020:

• Individual entrepreneurs selling theater tickets (state or municipal) to physicists from their own hands, bypassing the theater box office;
• Sellers of handicrafts;
• Religious organizations providing ritual services or selling special literature;
• Libraries, if they have paid services;
• Food in educational institutions;
• Credit organizations;
• Physicists - insurance agents.

Horticultural cooperatives and societies are not required to use cash registers when accepting membership fees, since fees are not payments for goods, work or services. But when accepting payment for the maintenance of infrastructure, for example, providing security, checks must be issued.

Other changes to 54-FZ on online cash registers

Law 54-FZ on online cash registers dictates several more rules regarding the management of cash registers. All of them are relevant for 2020. Let's talk about some of them.

• A QR code is now required on receipts. Previously, it was not necessary to print it on the receipt. However, a mandatory condition for allowing the use of cash register equipment was the availability of the technical ability to print QR codes;

The procedure for action has been clarified if an organization did not use CCP or used it in violation. In accordance with clause 4 of Article 4.3 of Law 54-FZ, in these cases the seller generates a correction check;

If the company is liquidated, there is no need to submit an application to deregister the cash register. The inspectors themselves will remove it from the register after entering it into the Unified State Register of Legal Entities on the liquidation of the enterprise (clause 18, article 4.2 of law 54-FZ).

Review of the latest changes in taxes, contributions and wages

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

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