When not to use KKM. What documents regulate the use of CCP? Settlement limit

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 the client’s email or 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 cash register equipment, 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 forms strict reporting(BSO) 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 involved in the securities market, 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 required condition to register 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

The 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.

Online cash registers are necessarily used by most business entities. But part of the IP and legal entities have the right to a deferment or are not obligated to apply innovative CCP. About whom and what types of activities we're talking about? We will look into who is exempt from the online cash register until 2019 or indefinitely in this article.

What is meant by “exemption” from the use of cash register equipment?

Indeed, “exemption” from the use of CCT may in this case involve several interpretations. Namely:

1. “Exemption” - as a legal requirement not to use online cash registers.

That is, we are talking about the fact that a business entity should not use cash register systems. Even if he is, in principle, ready to apply it, he cannot, the “release” is “compulsory” in nature.

1. “Exemption” - as a legislative permission not to use online cash registers.

At the same time, such a permit can be established for one or another type of business entity:

• on an ongoing basis;
• on a temporary basis.

At the same time, “voluntary” exemption from online cash registers may be characterized by the presence or absence of an obligation of a business entity to issue documents to its clients that replace cash receipt. Such documents could be, for example, a sales receipt or a strict reporting form.

1. “Exemption” from the “full use” of online cash registers - in fact, partial release, in which CCP is used according to one or another “simplified scheme”.

A striking example of such a “simplified scheme” is when an online cash register can be used in a mode without transferring data to the OFD (and, as a result, save on money) in the manner prescribed by paragraph 7 of Article 2 of Law No. 54-FZ. There are other “simplified” options for using cash registers - related, in particular, to the possibility of not issuing a cash receipt to the buyer or client.

But in essence, all these options and others like them reflect the fact that it is necessary to use an online cash register in principle, and they can hardly be called a full-fledged “exemption” from cash registers.

Let's take a closer look at how Russian entrepreneurs can use one or another scheme for exemption from the use of cash registers in the context of the above interpretations - having agreed that we will talk about the possibility not to apply in principle (without adjusting for the need to use them in a “preferential” regime - as in the case of the possibility not to enter into an agreement with the OFD ).

Exemption as a ban on the use of CCP

“Forcibly exempt” from the use of cash registers (clauses 1, 9, 10, 11 of Article 2 of Law No. 54-FZ - LINK):

1. Banks.

In addition, online cash desks are not used by authorized representatives of banks who carry out payment transactions in accordance with orders from a financial institution.

1. Individual entrepreneurs and legal entities selling through automatic devices that do not consume electricity in any way (through an outlet, battery, battery).

For example, through candy vending machines equipped with a scrolling lever, which you can start turning after placing a 5-ruble or 10-ruble coin in a special slot.

1. Individual entrepreneurs and legal entities that make non-cash payments to each other.

However, if a representative of an individual entrepreneur or a legal entity (employee, authorized representative) came to pay the counterparty in cash, he must issue them a cash receipt upon receipt Money in payment for goods or services.

1. Business entities that exercise the powers of state or municipal authorities within the framework of activities for the provision of paid parking lots for use by citizens and organizations on highways common use and on land plots that belong to the authorities.

Actually, for now this is all a case of “forced” exemption from the use of online cash registers. Next, we will consider a “softer” version of the exemption, in which a business entity is given the right to choose whether to use an online cash register or not.

Let's start with those users for whom the law has established an indefinite (valid until the law establishes otherwise) right to refuse to use cash register systems.

Who and what types of activities are exempt from online cash registers indefinitely

They can decide at their own discretion whether to use an online cash register or not (clauses 2, 2.1, 3, 5, 8, 12 of Article 2 of Law No. 54-FZ):

1. Individual entrepreneurs and legal entities that carry out the types of activities named in paragraph 2 of Article 2 of the law.

In particular, these types of activities include:

• sale of newspapers and magazines in paper form (and related products, the list of which is determined by the law of the subject of the Russian Federation);
• sale of tickets in public transport (but only until July 1, 2019, after which you will need to use an online ticket office for this type of activity);
• providing meals to students of educational institutions;
• retail trade in markets (unless it occurs outside a store, kiosk, tent), unless such trade is related to the sale of non-food products according to the list reflected in the order of the Russian government dated April 14, 2017 No. 698-r;
• peddling (in the open air, on trains, on airplanes) trade in goods that are not technically complex and require special conditions storage and sale, as well as those not related to those goods that are subject to labeling;
• sale of ice cream, soft drinks (including kvass and milk from tanks);
• sale of bottled vegetable oil, live fish, vegetables, fruits;
• sale of kerosene;
• reception from individuals glass containers, waste materials (except scrap metal);
• providing various household services;
• renting out your own residential premises (only individual entrepreneurs and legal entities must use cash register systems when carrying out this type of activity).

Important nuance: if an individual entrepreneur or legal entity sells excisable goods (for example, alcohol or tobacco products), then it will not be possible to take advantage of the preference in question. The same thing - if the calculations are carried out automatically(for example, through a vending machine, which in this case should have an automatic online cash register built into it).

Business entities carrying out the above types of activities has the right not to issue the buyer or client with any documents confirming the purchase, instead of a cash receipt. But it’s still useful to do this - consumer confidence will increase. An alternative document to a cash receipt can be the same sales receipt, BSO - as an option, printed using a receipt printer.

1. Individual entrepreneurs on PSN, carrying out activities that do not relate to those named in subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 of paragraph 2 Article 346.43 of the Tax Code of the Russian Federation- LINK .

Please note that the types of activities that are subject to an indefinite exemption from CCP do not include such large segments as retail trade and public catering. There, in general, you need to use an online cash register.

Individual entrepreneurs on PSN, who may refuse to use online cash registers, in turn, need to issue clients with a document alternative to a cash register receipt. This document must have the details named in paragraphs 4-12 of paragraph 1 of Article 4.7 of Law No. 54-FZ.

Namely:

• name of the document, its serial number from the beginning of the cashier’s shift;
• date, time, place of receipt of funds from the buyer or client;
• name of the business entity (or full name of the individual entrepreneur), TIN;
• the tax regime that the company applies;
• information about the content of the payment transaction (receipt, expense);
• a list of goods or services for which the buyer or client pays;
• the price for selected goods or services including VAT (or highlighting those goods that are sold without VAT) - final, taking into account discounts and surcharges;
• information about the method of accepting payment - in cash or through acquiring (with a division of the amounts accepted by each method);
• Full name and position of the person who accepted the payment.

The document replacing the cash receipt must be signed by the seller.

From a technical point of view, the document in question can be generated in any way convenient for the seller - on a receipt printer, on a computer, or even manually.

The IP document in question on the PSN must be issued to the client or buyer without waiting for a request from him.

1. Individual entrepreneurs and legal entities that operate in hard-to-reach areas.

In each region, the authorities themselves determine which localities they are and publish the corresponding regulations(you can see more about this in). Such areas cannot include:

• cities;
• regional centers (unless they are the only settlements in their municipality);

At the same time, the same rule must be taken into account as in the case of “exceptional” types of activities above - preference is not available when selling excisable goods or using automatic devices.

As in the case of the exemption from the use of cash registers for entrepreneurs on a “patent,” those firms that operate in hard-to-reach areas are required to issue clients and customers with a document alternative to an online cash register receipt.

In the scenario under consideration, a number of special requirements from the point of view of the order of issuance and accounting. These requirements are determined by Decree of the Government of Russia dated March 15, 2017 No. 296.

Note that “hard-to-reach” companies have the right to issue a document alternative to a cash register receipt only if the client or buyer themselves requests it.

1. Pharmacies operating as legal entities located in paramedic and obstetric centers in rural areas (and separate units medical institutions which are located in the countryside).

Note that in the scenario under consideration, it is necessary to use an online cash register when using vending machines or selling excisable goods.

There are no requirements for the use of documents alternative to cash receipts for pharmacists and rural hospitals.

1. Religious organizations.

There are no requirements for the use of alternatives to cash receipts for such organizations.

1. State, municipal, belonging to the Russian Academy of Sciences (and other academies, institutes, educational institutions) libraries - when providing paid services within the main activity.

At the same time, the list of such services should be established by the Russian Government.

The list of cases when you can not use the online cash register is listed in the table (the table does not indicate situations when a temporary exemption applies):

Who is exempt from online cash register until 2019

The following business entities are temporarily exempt from the use of online cash registers - until July 1, 2019:

1. Individual entrepreneurs on PSN and UTII, legal entities on UTII, which, having employees on staff, carry out activities not related to retail and catering- here sellers and restaurateurs are again “in flight”).
2. Individual entrepreneurs on PSN and UTII, which, without employees, carry out any types of activities permitted under the relevant tax regimes(including in retail and public catering - there is a loophole here, but the business owner will have to rely on his own strength).

A complete list of permitted activities for which online cash registers may not be used in both cases is given in paragraph 7.1 of Article 7 of Law No. 290-FZ of July 3, 2016 - LINK.

1. Individual entrepreneurs and legal entities providing services with employees in any field of activity except catering(under any taxation system - if not on a special regime, then on the OSN, simplified tax system, unified agricultural tax).

1. Individual entrepreneurs and legal entities performing work and providing services to the public without having employees - in any field of activity(and regardless of the applicable tax regime).

It is worth keeping in mind that a legal entity without employees will most likely not be able to function in practice, since in order for a business company to enter into legal relations, it must at least have a director appointed. Even if he doesn't have employment contract(that is, if the director is the founder himself), then he, nevertheless, can be considered as an employee - since he will be considered an insured person in the pension, social and health insurance system.

The specified categories of business entities providing services are required to issue strict reporting forms to clients instead of online cash register receipts - in the manner prescribed by Decree of the Government of Russia dated May 6, 2008 No. 359.

1. Individual entrepreneurs and legal entities that, without employees, conduct sales through vending machines.

There are no requirements for issuing documents alternative to checks.

Postponement of the use of cash register until July 1, 2021 for individual entrepreneurs without employees

Federal Law 129-FZ dated 06/06/2019 On amendments to the Federal Law “On the use of cash register equipment when making payments in Russian Federation" gives exemption from the use of online cash registers until July 1, 2021 for individual entrepreneurs without employees when selling goods own production, performance of work, provision of services. Comments on this topic are provided in.

Summary

Business entities may be exempt from the use of cash registers:

1. On an ongoing basis.

The list of such companies is defined in paragraphs 2, 3, 5, 6 of Article 2 of Law No. 54-FZ.

1. Temporarily.

The list of such companies is established in the provisions of Article 7 of Law No. 290-FZ.

Now the deadline until which the exemption from CCT under Law No. 290-FZ is valid is July 1, 2019. But its extension is not excluded - if the corresponding federal law is adopted.

Separately, it is worth highlighting business entities that the law does not exempt from the use of cash registers - it directly instructs them not to use online cash registers.

By analyzing offers from a payment aggregator, you can understand what is more suitable for online stores.

All models of cash register equipment approved for use are included in the appropriate register of the Federal Tax Service.

What cash register models and inventory software are offered in the “My Business” online accounting service.

Video - who may not use the online cash register:

In this article you will learn:

• Latest changes in the use of CCP.
• How much will it cost to switch to an online cash register?
• For whom is the mandatory use of CCP provided?
• What is the time frame for changes to the CCP law to come into force?
• Who can continue to work without using CCP.
• What kind of reporting needs to be generated when working with cash register systems.
• What liability is provided if the procedure for using the cash register is violated?

Russian legislation is being modernized, changes are being made, laws and legal norms are being improved. These processes also affected the scope of sales: most recently, amendments were adopted to Federal Law 54-FZ on the use of new cash register equipment in retail trade and the provision of services. This regulatory document is intended to modernize sales processes in stores, streamline the legal relationship between buyer and seller, and also simplify interaction between the tax service, trade organizations and individual entrepreneurs. It is not surprising that in the modern era digital technologies the state decided to accept new law on the use of cash register systems and bring the trade sector to a new information level, automating and modernizing data collection when making cash settlements and payments using electronic means between buyer and seller, as well as between provider and consumer of services.

At the moment, the norms for the use of cash register systems by organizations and individual entrepreneurs are prescribed in the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

The law on the application of cash register systems 54-FZ obliges all organizations and individual entrepreneurs to use cash register equipment when charging for goods or services provided. It also spells out exceptions in which an enterprise or individual entrepreneur is exempt from using the devices.

In this article, we will look at the cases in which the use of cash registers is mandatory, the circumstances under which exemptions from installing devices occur, as well as what are the regulations for their implementation and sanctions for violating the procedure for using cash register equipment.

The law on the use of cash registers implies a gradual transition to the use of online cash registers; it applies to both large retail retail chains as well as small enterprises and individual entrepreneurs.

Latest changes in the use of CCP in 2018

In order to improve control and simplify the administration of taxpayers' income, a number of fundamental changes were introduced to Federal Law No. 54-FZ (Federal Law No. 290-FZ).

Thanks to these amendments, it became possible to use new generation cash register equipment with the function of remote data transfer directly to the fiscal authorities. This will allow the Federal Tax Service to receive information online and analyze the information received to identify the risk of offenses, which will generally help conduct tax audits more accurately. For the majority of trading enterprises and individual entrepreneurs, the innovation will facilitate and simplify the sales process, since checks should become targeted, not affecting the majority of trading companies.

The use of such an automated intelligent system for collecting information on the activities of firms and individual entrepreneurs through the use of a new, modernized cash register system should undoubtedly bring positive results.

The developers of the new information collection system, as well as employees of the federal tax service, talk about expanding opportunities to control the activities of firms and entrepreneurs, including:

• Availability of a cash register registration function via Personal Area on the Federal Tax Service website, as well as remote execution of all legally significant document flow operations related to the use of cash register systems via the Internet and the Federal Tax Service website.
• It is no longer necessary to conclude a contract for conducting Maintenance KKT.
• Under certain conditions, CCP can be used offline.
• Online trading should become simple and transparent.
• Deep integration of cash register systems with modern mobile devices- phones, smartphones, tablets.
• Reducing tax audits.
• Transition to a new type of cash register and its integration into unified system Data collection will take place in stages.

The use of the new cash register system should allow the entrepreneur to work in more comfortable market conditions, since improved technology minimizes the ability of competitors to evade tax deductions. In addition, the implementation of the new CCP system should reduce the costs of entrepreneurs and organizations for annual maintenance of this equipment, this is especially true for small enterprises and individual entrepreneurs on taxation systems such as the simplified tax system and single income tax.

In contrast, opinions are expressed that the transition to a new CCP system will require serious financial costs for the modernization of existing equipment, and in some cases, if it is impossible to improve and bring the equipment to a new standard, it will have to be replaced with a new one, which will entail serious financial expenses. In addition, those who were previously exempt from using CCP will also bear the costs, since they will have to buy new technology. Also, additional costs will affect those who are forced to use strict reporting forms. According to the new law, the BSO must be generated electronically or on paper at the time of payment for services rendered; this procedure must also be automated.

Undoubtedly, for business entities, the introduction of a new system for using cash register systems brings certain positive aspects, including automation of administration and a reduction in the number of tax audits. New model uses Internet communication channels, but it’s no secret that there are still areas where the stability of the network leaves much to be desired. This also raises certain concerns among entrepreneurs, since previously the Internet was not required to make sales, but today trading without connecting a cash register to the Internet will be impossible.

Also for buyers, the introduction of a new cash register system should improve the system of consumer protection:

• Buyers will be able to receive a check electronically to their mail, as well as from the OFD.
• Quickly and without special effort independently check the legality of a cash receipt using a special mobile app: This program is free and allows you to send a complaint directly to the Federal Tax Service servers if you have any doubts.

For buyers, receiving a receipt electronically is convenient: now you don’t have to worry about it fading in the sun or getting lost. On the other side of the barricades are entrepreneurs who fear that shifting part of the state’s supervisory functions to ordinary citizens may give the latter a free hand and they will begin to use control over trade operations for purposes other than their intended purpose, but to the detriment of decent businessmen. The delegation of powers to citizens to inspect the activities of entrepreneurs raises doubts.

To summarize, we can say that the introduction of a new system for using cash register systems will allow the authorities to bring part of the retail trade out of the shadows and at the same time increase the volume of tax revenues to the state budget. In the technical part, the mechanism for registering and administering cash registers should be simplified, the number of tax audits is planned to be reduced, and the Federal Tax Service authorities will focus on problematic, risky areas of retail trade. For the buyer, the introduction of online cash registers in accordance with Federal Law No. 54 on the use of cash registers in 2017 will provide a more convenient and universal way to obtain information about purchases made and save this data in electronic form.

• Robotization of production: scope of application, pros and cons of introducing robots

What features does the new application of CCT have?

The existing procedure for conducting trading activities assumes that at the time of payment for the goods, the transaction and the purchase amount are recorded on a special cash register tape, a cash receipt for the buyer, in the memory of the cash register, as well as in the cash book maintained by the cashier. When conducting tax audit data from the cash book is compared with the values ​​recorded in the cash register memory. The adopted amendments change this algorithm and make it more detailed and accurate. In the previously used scheme, in addition to the buyer and seller, two more actors appear: OFD - the fiscal data operator and the Federal Tax Service. Each of these bodies has its own goals and objectives.

If previously cash register equipment was equipped only with fiscal memory, now such equipment must necessarily have a special fiscal drive capable of not only recording data on trading operations, but also encrypt them, and also send them in encrypted form to the servers of the fiscal data operator.

Let's look at simple example new algorithm for CCT operation. Standard situation: a buyer came to the supermarket, filled a basket of groceries and went to the checkout. The cashier salesman punches all the goods through the new cash register, after which the cash register sends all the information in encrypted form to the fiscal data operator, he, in turn, processes this request on his servers, information about the check is placed in the OFD database, after which the OFD sends to cash desk a unique number assigned to the check. After all this, information about the completed purchase is sent to the tax authorities’ servers.

The buyer, as before, is given a paper check by the seller, but if he expresses a desire to receive a copy of the check in electronic form to his mailing address, then the cash register will automatically send this document to the client’s email. The consumer must declare this need in advance, before the check is punched. Accordingly, the buyer is obliged to inform the seller of the details (email) in advance.

According to new requirements appearance and the data in the check will also be changed: the document must contain a unique QR code by which it can be identified on the OFD and Federal Tax Service servers.

Information that must be present on the check:

• information about the fiscal data operator and its website;
• place, date and time of purchase;
• information about the seller and his taxation system;
• type of operation (receipt or expense);
• amount to be paid, including VAT information;
• information about the payment form: bank cards, electronic wallets or cash.

When amending the federal law FZ-54 on the use of cash registers, the legislator insisted that new form The use of cash register systems will make it possible to bring part of the financial market out of the shadows and increase the efficiency of tax collection. Such a system is also convenient for the buyer - for example, if a paper check is lost, its presence in electronic form can help, if necessary, prove the fact of the transaction. In addition, the legislator is in this way trying to bring online commerce out of the shadows, since according to the new amendments, online stores are also required to issue receipts electronically, and conduct all transactions through the OFD and tax authorities servers.

The activity of a fiscal data operator is an innovation in the Russian financial market. According to Federal Law 54 on the use of cash register systems, any organization capable of 24-hour continuous processing of each check in real time can become an operator, while the company’s equipment must comply with modern standards of cryptographic protection, and the information itself must be inaccessible to third parties. Current list Fiscal data operators can be found on the tax service website.

How much will it cost to switch to cash register online?

It is expected that the transition to a new system for using CCP will bring quite a lot of positive aspects, but there is also a negative one - the need to purchase or modernize existing equipment, which is especially relevant when using CCP by individual entrepreneurs.

The easiest way is to purchase a new cash register that immediately meets the required standards, contains a modern fiscal drive and is programmed by the manufacturer. This option is not cheap, and such a cash register will cost about 15–20 thousand rubles, which for some individual entrepreneurs is already a significant expense.

It is also possible to modernize existing cash registers, but it is worth immediately clarifying that not all cash register models can be improved and connected to new system. Such an update itself is tentatively estimated at about 5 thousand rubles.

Mandatory, according to Federal Law 54 on the use of cash register systems, in 2018 is an agreement with the selected fiscal data operator, the amount of about 4 thousand rubles for annual service is tentatively stated.

• What to do if the company receives an inspection from the Economic Safety and Inspectorate (OBEP)

For whom is the mandatory use of CCP provided?

Cash register equipment is required to be used by all organizations and entrepreneurs who make payments both in cash and in cash. electronic systems payments (Clause 1, Article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment”).

Calculations mean:

• accepting money from the buyer in the form of payment for goods, work or services;
• payment of money to the seller for goods, work or services;
• payment of funds if the buyer refuses previously purchased goods, works or services;
• receiving money from the seller upon refusal of previously purchased goods, works or services;
• accepting bets and paying out winnings when gambling;
• acceptance of funds during lotteries and payment of winnings.

In the listed cases, the use of cash registers is mandatory from July 15, 2016; previously, the use of cash registers was required only when receiving money when selling goods, carrying out work or providing services.

In areas remote from communication networks, cash registers can be used offline (clause 7, article 2 of law No. 54-FZ).

According to the order of the Ministry of Telecom and Mass Communications of the Russian Federation No. 616 dated December 5, 2016, local authorities The executive authorities of the constituent entities of the Russian Federation have the right to establish such settlements using certain criteria; a list of such locations must be published on the websites of municipalities.

Terms of application of CCP: main stages of entry into force of changes in the law

Federal Law No. 290-FZ provides for a transition period during which individual entrepreneurs and organizations are required to switch to a new modern or modernized type of cash register. All provisions of the law must come into force on February 1, 2021.

The table shows the effective dates for certain provisions of the law.

Who can continue to work without using CCP

The list of taxpayers exempt from the use of cash registers is defined in Federal Law No. 290-FZ of 07/03/2016, and there is also a list of those enterprises that, until July 1, 2018, are not required to use cash registers, although they have such an opportunity.

The following organizations and individual entrepreneurs are exempt from the use of cash registers without a time limit:

1. credit organizations in automatic systems calculations;
2. organizations and entrepreneurs operating in the following areas:

• sale of newspapers and magazines;
• sale of securities;
• sale of travel documents by conductors and drivers in the vehicle;
• meals for students and employees of educational institutions;
• when carrying out trade at fairs, exhibition complexes, markets;
• peddling trade;
• trade in ice cream and soft drinks by the glass in kiosks;
• trade in milk, kvass, vegetable oil and live fish from tank trucks;
• acceptance of glass containers and recycled materials from the population;
• shoe repair and painting;
• repair and production of keys and metal haberdashery;
• supervision and care of children, disabled people, the elderly;
• sale by the manufacturer of creative and folk craft products;
• sawing firewood and plowing vegetable gardens;
• porter services at train stations and ports;
• leasing by individual entrepreneurs of their residential premises;

1. organizations and entrepreneurs whose activities and payments are carried out in hard-to-reach and remote places;
2. pharmacies located in rural medical and obstetric centers;
3. Activities for the provision of services for religious rites and ceremonies, as well as for the sale of religious literature and objects of worship, are exempt from the use of CCT.

A complete list of organizations exempt from the use of CCP is presented in Article 2 Federal Law No. 54-FZ.

Until July 1, 2018, the following types of companies and individual entrepreneurs are exempt from the use of cash registers according to the law:

1. entrepreneurs and organizations conducting their activities using the UTII system, but subject to the issuance, at the request of the buyer, of a document confirming payment for goods or services and receipt of funds;
2. individual entrepreneurs on the patent system, but also subject to the issuance, at the buyer’s request, of a document confirming payment for goods or services and receipt of funds;
3. companies performing work or providing services to the public, but subject to the issuance of strict reporting forms

The sale of goods through vending machines is also exempt from the use of cash register systems.

More information about organizations exempt from the use of cash register systems until July 1, 2018 can be found in parts 7, 8, 11 of Article 7 of Federal Law No. 290-FZ of July 3, 2016.

The deferment for the transition to online cash registers has been extended until July 1, 2019 by Federal Law No. 337-FZ dated November 27, 2017, and it applies to the following entities:

1. entrepreneurs and organizations on UTII, with the exception of leading trading activities and providing services in the field of public catering;
2. individual entrepreneurs on UTII, conducting trade and providing catering services, but subject to the absence of employees;
3. individual entrepreneurs on the patent taxation system, with the exception of those who trade and provide catering services;
4. individual entrepreneurs on the patent taxation system, who carry out trade and provide catering services, but do not have employees;
5. individual entrepreneurs and organizations providing services to the population (with the exception of catering with the involvement of hired workers), provided they issue strict reporting forms;
6. individual entrepreneurs who trade through vending machines and do not have employees.

Calculations using cash registers: what kind of reporting should be generated

When using cash register equipment, it becomes necessary to prepare the following documents:

• Act on translation of readings and registration of meters (form KM-1). This act is drawn up when a new device is launched, as well as when the cash register has been repaired or the fiscal memory has been reset or replaced.
• The act of taking meter readings (form KM-2). This act is drawn up when the cash register is transferred to operation by another organization, as well as after repairs have been carried out.
• Certificate of return of funds (form KM-3). It is issued when situations arise when it is necessary to return money to customers using unused checks. And also when a check is entered by mistake.
• Journal of the cashier-operator (form KM-4). This document is drawn up to record all transactions on the cash register, a journal is created for each individual cash register, entries in it are made by the cashier using Z-reports.
• Journal in the KM-5 form. If the organization operates without a cashier-operator.
• Form KM-6, certificate-report of the cashier-operator. It contains a report on the KKM meter readings and revenue for the day or work shift. The cashier fills out this report and submits it, along with the revenue, to the head of the organization according to the cash receipt order. The cashier can also hand over money to the bank collector.
• Form KM-7, information about meter readings in KKM. It is a summary report on cash register counter readings and revenue for the day and is an appendix to the cashier’s certificate report.
• Form KM-8, a log kept by the head of the organization, contains information about calls to cash register service specialists, this log is kept by a central service center specialist.
• Cash verification journal (form KM-9). This journal is drawn up in the event of a sudden, unplanned inspection by a controlling organization in order to clarify the actual amount of money at the checkout.

With cash cash payments In addition to the above reporting documents, organizations and individual entrepreneurs need strict adherence to cash discipline.

If an organization or individual entrepreneur has already switched to online cash registers, then the documents listed above do not need to be maintained; this is an undoubted advantage and an argument for the speedy start of using modern cash registers and online cash registers.

• Cash limit: calculation, establishment, responsibility for exceeding

What is the liability if the procedure for using CCP is violated?

Responsibility for trading goods and providing services without the use of cash register equipment is established by Article 14.5 of the Code of Administrative Offenses of the Russian Federation. But in connection with innovations concerning changes in the norms for the use of cash registers, amendments were made to the article, which relate to cases of non-compliance with the law by both entrepreneurs engaged in settlements through cash registers and fiscal data operators.

If an entrepreneur uses a cash register that does not meet modern standards, as well as in violation of the terms and procedure for registration and re-registration of devices, then the following sanctions may be imposed on him:

• warning or fine for an official from 1.5 to 3 thousand rubles;
• The fine for a legal entity ranges from 5 to 10 thousand rubles.

These liability standards apply from February 1, 2017. Also, if an entrepreneur or organization does not send an electronic check to the buyer (at his request), then a warning or a fine is issued: for an official - 2 thousand rubles, for a legal entity - 10 thousand rubles.

Penalty table

Expert opinion

Consequences of incorrect use of CCP

Pavel Timokhin, Head of Accounting Consulting Service at Finguru, Moscow

Organizations and entrepreneurs were obliged to modernize or purchase types of cash registers that comply with the new Federal Law-54 law until July 1, 2017, however, tax authorities stopped registering cash registers that do not meet modern standards as early as February 1, 2017.

Sanctions for failure to use a cash register for a director range from ¼ to ½ of sales volume, and for an organization the fine will be from ¼ to the full amount of all transactions without checks. If the offense is repeated and sales exceed 1 million rubles, the director will be disqualified for up to two years, and the organization’s trading activities may be suspended for 90 days.

If the cash register does not comply with the new standards, for failure to issue a check, the company will receive either a warning or a fine of 5 to 10 thousand rubles, and the director will be fined 3 thousand rubles.

Information about the experts

Pavel Timokhin, head of the accounting consulting service at Finguru, Moscow. The Finguru company was founded in 1999 and has appeared on the electronics market since 2005. Already before today there are more than 20 thousand client organizations. The company is focused only on the client in order to provide him with new technologies for working with information as much as possible. The company provides services: electronic accounting, office applications for rent, a system for enterprise management, verification of counterparties, a CRM relationship management system, and so on.

Preparing for work

The procedure and conditions for the use of cash register equipment are regulated, as well as by letter of the Ministry of Finance of Russia dated August 30, 1993 No. 104 "" (hereinafter referred to as the standard rules), which is applied to the extent that does not contradict. At the same time, according to the explanations of the Ministry of Finance of Russia and the Federal Tax Service of Russia, the standard rules are not subject to mandatory application by organizations and individual entrepreneurs that have switched to new order application of CCP ().

Cash register is used at the place of settlement with the buyer at the time of settlement by the same person who makes settlements with the buyer, with the exception of settlements made by electronic means of payment on the Internet. At the same time, cash registers, intended for use only when making payments by electronic means of payment, are used only for such calculations. A automated systems for BSO are used only for making payments when providing services ().

Before starting work with the cash register, the cashier is given the keys to the cash register and the cash register by the manager. cash drawer(if any), small change coins and banknotes in the amount necessary for settlements with customers, accessories for operating and servicing the machine. To record money issued by a cashier from the organization's cash desk to other cashiers or an authorized person (distributor), as well as to record the return of cash, the Book of Accounting for Cash Accepted and Issued by the Cashier is used.

If necessary, you should instruct the cashier on measures to prevent check forgery (encryption of checks, a certain color of the check tape used, maximum check amount, etc.).

After making sure that the machine is in good working order, you can instruct the cashier to start working.

When starting work, the cashier must:

• check the presence of a receipt tape and, if necessary, insert a new one;
• turn on the machine and check its operation by receiving a zero check;
• print two or three checks without indicating the amount (zero) in order to check the clarity of printing the details on receipt tape and the correctness of the date and numbering (zero checks are attached at the end of the shift to the cash report;
• wipe the casing with a dry cloth and install a sign with your name on the buyer’s (client’s) side;
• place the equipment necessary for work.

Working with CCP

IMPORTANT


Non-use of cash register equipment in established by law of the Russian Federation on the use of cash register equipment in cases, entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement carried out without the use of cash registers, but not less than 10 thousand rubles; for legal entities - from three-quarters to one of the amount of the settlement made using cash and electronic means of payment without the use of cash registers, but not less than 30 thousand rubles. ().

During the working day, the cashier-operator or other materially responsible person (controller-cashier, waiter, seller, barman, order taker, etc.) is obliged to:

• ensure careful care and careful handling of the machine, keep it clean and tidy;
• carry out operations of entering amounts in accordance with the operating instructions for this type of cash register;
• for one buyer (client) determine total amount purchases, services by reading the cash register indicator or using counting devices and call it to the buyer (client);
• receive money from buyers (clients) for goods or services provided according to the amount called the buyer (client), indicated in the price list for the services provided, the price tag for the goods sold, in public catering establishments indicated in the menu or price tags in the following order:
• clearly state the amount of money received and place this money separately in full view of the buyer (client);
• print a receipt;
• name the amount of change due and give it to the buyer (client) along with the check (and hand out paper bills and small change at the same time).

IMPORTANT


Please note that pre-printing of receipts, which was used in online stores, is prohibited, since the cash receipt issued to customers must contain the mandatory details provided for. One of these details is the date and time of calculation.

In accordance with the letter of the Ministry of Taxes and Taxes of Russia dated July 20, 2000 No. VNK-6-16/549 "", the date and time on a punched cash register receipt should not differ from the real time of receipt of money by more than 5 minutes. A similar conclusion is contained in.

If the check is punched earlier than 5 minutes before the actual time of receipt of money or the buyer is given a copy of the cash register receipt, then this can be regarded as non-use of the cash register. Thus, couriers of online stores are required to carry and use cash registers when receiving funds from the buyer ().

The cashier-operator is prohibited from:

• remove the cash register without the permission of the administration;
• do not issue a cash receipt to customers;
• allow unauthorized persons into the cash register premises to the cash register machine, except for the manager, accountant, duty administrator and, with their permission, a technical specialist or supervisory person to check the cash register;
• leave the cash register without notifying the administration and without turning off the cash register, without locking the cash register or cash register. If it is necessary to leave the cash register, all keys (for the booth, working key for the cash register and cash drawer) must be kept by the cashier;
• independently make changes to the cash terminal operating program;
• have personal money in the cash register and money not accounted for through the cash register (except for change money issued before starting work).

The cashier has the right:

• during the shift, at the direction of the manager, change the code, apply stamps and impressions;
• receive printouts from the cash register.

Errors and malfunctions when working with CCP

In case of a cashier-operator error:

• if you enter the amount and it is impossible to redeem the check during the shift, the unused check is activated at the end of the shift;
• in issuing change to the buyer (client), if a dispute arises, the buyer has the right to demand that the administration remove the cash register;
• draw up and draw up, together with the administration of the enterprise, an act in the KM-3 form on the return of money to buyers (clients) for unused cash receipts, cancel them, stick them on a sheet of paper and, together with the act, submit them to the accounting department;
• record in the “Cashier-Operator Book” the amounts paid on checks returned by buyers (clients) and the number of zero checks printed on the day.

It should be noted that the cashier-operator can issue money on checks returned by customers only if there is a manager’s signature on the check and only on a check issued at this cash desk.

EXAMPLE

When changing the fiscal data operator or making changes to the information entered in the cash register when generating a registration report or a report on changing registration parameters, the user, through software The cash register must generate a report on changes in registration parameters. In this case, all generated fiscal documents for which confirmation from the fiscal data operator has not been received are transferred to the fiscal data operator ().

If a malfunction occurs, the cashier must:

• turn off the cash register;
• call an administration representative using the alarm system installed in the cabin;
• together with a representative of the administration, determine the nature of the malfunction;
• in case of unclear printing of details on a check, or a check not being issued, sign the check together with a representative of the administration (if the check is not issued, receive a zero check instead), indicating the correct amount on the back (rubles in words, kopecks in numbers);
• If further work is impossible due to a malfunction of the cash machine, the cashier, together with a representative of the administration, formalizes the end of work on this cash machine in the same way as at the end of a shift, with a note in the “Cashier-Operator Book” for this cash machine the time and reason for the end of work.

If the cashier cannot eliminate the malfunction, the administration calls a technical specialist, making an appropriate entry in the log of calling the technical specialist and recording the work performed.

Finishing work with CCP

When the business closes or upon the arrival of the cash collector, if he is scheduled to arrive before the business closes, the cashier must:

• via CCP, generate a report on the closure of a shift ();
• prepare cash receipts and other payment documents;
• draw up a cash report and submit the proceeds together with the cash report on the receipt order to the senior (chief) cashier (in small enterprises with one or two cash desks, the cashier hands over the money directly to the bank's collector).

A representative of the administration, in the presence of the cashier, takes meter readings and receives a printout. The administration representative signs the printout, indicating on it the type and number of the machine, the readings of sectional and control meters (registers), daily revenue, the date and time of completion of work.

Based on the meter readings at the beginning and end of the shift, the amount of revenue is determined. The amount of revenue must correspond to the readings of cash totaling counters and the control tape (if any). It must coincide with the amount handed over by the cashier-operator to the senior cashier and placed in the collection bag with the final check of the cash register.

Based on the results of the audit, the administration of the enterprise, in the event of a shortage of funds, must take measures to recover it from the guilty persons in the prescribed manner, and if there is a surplus of funds, enter them into accounting and attribute them to the results economic activity.

Having completed the registration of cash register documents, the cashier performs between-repairs maintenance of the machine and prepares it for the next day in accordance with the requirements of the operating manual for this type of cash register equipment.

After performing maintenance, the cashier:

• closes the cash register with a cover, having previously disconnected it from the power supply;
• hands over the keys to the cash register or cash register to the director (manager) of the enterprise, duty administrator or senior (chief) cashier for safekeeping against receipt.

Used cash receipts and copies of sales receipts are kept by financially responsible persons for at least 10 days from the date of sale of goods on them and verification of the sales report by the accounting department.

The Federal Tax Service has unhindered, including remote, access to all fiscal data (FD) contained in the database of FD operators, as well as other official information about companies and individual entrepreneurs. This means that, based on the available information, the tax authority can conduct not only a test purchase, but also a remote verification of compliance with the procedure for using cash register systems.

In addition, Federal Tax Service employees are not required to warn about the start date of a cash register audit, and there are also no restrictions on the frequency of such checks. These standards are not provided current legislation. In particular, supervision over compliance with the procedure for using cash register systems is not subject to the provisions of the Federal Law of December 26, 2008 No. 294-FZ on the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control.

If you mistakenly did not register a cash register within the prescribed period or otherwise violated the procedure for using cash registers (for example, data from your online cash register was not received consistently), it is in your interests to eliminate all violations as soon as possible. Ilya Antonenko

Ilya Antonenko, certified auditor.

Who is obliged to use CCP after 07/01/2018

A significant part of companies and individual entrepreneurs who initially received a deferment must apply cash register systems from 07/01/2018. This also applies to those who receive payments from individuals by bank transfer without using payment cards, from foreign individuals for goods (work, services), as well as from employees of their company (Clause 9, Article 7 of the Federal Law of 03.07. 2016 No. 290-FZ). At the same time, it is necessary to use cash register even when the buyer has not provided information about the number mobile phone or address Email, that is, a company or individual entrepreneur has no way to fulfill the legal requirement to provide a check to the buyer electronically.

At the moment, it is not clear at what point it is necessary to use cash register systems when receiving non-cash payments. The position of regulatory authorities on this issue is ambiguous. The user is obliged to use cash register from the moment of confirmation of execution of the order to transfer funds credit institution. It is not clear how to determine the moment of confirmation of the execution of an order to transfer funds by a credit institution. The indication that CCT is applied “from the moment” and not “at the moment” does not add clarity. Thus, today there are different approaches to determining when to use cash register systems when receiving non-cash payments from individuals and organizations. You need to independently determine a convenient algorithm for using CCP in such a situation based on the level of risk that the organization is ready to accept in the event of a dispute with inspectors.

Please note that in accordance with the amendments introduced to 54-FZ by Federal Law No. 192-FZ of July 3, 2018, organizations and individual entrepreneurs have the right not to use cash registers and not to issue (send) strict reporting forms until July 1, 2019 in the following cases:

• when making settlements with individuals who are not individual entrepreneurs, non-cash (with the exception of settlements using electronic means of payment);
• calculations when accepting payments for residential premises and utilities, including contributions for major repairs;
• when offsetting and returning prepayments and (or) advances, when providing loans to pay for goods, works, services;
• when providing or receiving other consideration for goods, works, services.

In order to be convinced of the newly granted deferment of the use of cash register systems, it is necessary to define the concept of “settlements using electronic means of payment,” to which tax authorities now include all forms of non-cash payments.

What to do if you didn’t use CCT by mistake

The fines for non-use of cash registers are very severe (see paragraph 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation), but they can be avoided. To do this, an organization or individual entrepreneur that has a registered cash register must perform the following actions until the tax authorities learn about the fact that the cash register is not used (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation; letter of the Federal Tax Service of Russia dated December 7, 2017 No. ED-4-20/24899; table 4, 5, 30, 31 to the Order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20/229@):

• eliminate the cause of the violation;
• punch out a cashier's check for correction for each amount accepted (paid) without using a cash register, indicating the corresponding calculation indicator, as well as the details of the document serving as the basis for generating such a check (for example, memo about the fact of non-use of cash register when receiving (paying) funds);
• within three working days from the date of registration of the correction check, report the correction to the Federal Tax Service, for example, through the personal account of the CCP, detailed information about the adjustments made to the calculations, including the details of the specified correction checks.

When deferment of the use of cash registers is used when providing services to the public and at the time of payment the individual was not issued a strict reporting form (SRF), it is necessary to additionally issue a SRF to the corresponding individual. In our opinion, in this case, this step is also necessary to avoid a fine (see clause 20 of the Regulations on settlements without the use of cash registers, approved by Decree of the Government of the Russian Federation of May 6, 2008 No. 359).

If the Federal Tax Service becomes aware of a violation as a result of an inspection, a fine will still be issued. An individual entrepreneur or a company that is a small and medium-sized business can try to replace the fine with a warning on the basis of Art. 4.1.1 of the Code of Administrative Offenses of the Russian Federation, if an administrative offense is committed for the first time, no harm has been caused or there is no threat of harm to the life and health of people, the security of the state, and there is no property damage (Administrative Code, letter of the Federal Tax Service of Russia dated August 15, 2016 No. ED-3- 20/3721@).

Victor Vladimirovich Bachurin,
Head of the Operational Control Department of the Federal Tax Service of Russia for the Sverdlovsk Region

The Federal Tax Service will check

We will certainly carry out test: compare the information we have on registered cash registers with information about who should have registered the cash register before 07/01/2018, and check. So don't wait for the tax inspector to come to you. If you violated the procedure for using cash registers, buy, register the cash register and generate a correction check.

In accordance with the note to Art. 14.5 of the Administrative Code, a person who voluntarily eliminates the offense and notifies the tax service about this in writing cannot be held administratively liable for violating the procedure for applying the cash register system. This rule applies to parts 2-4 and 6 of Art. 14.5 Code of Administrative Offences.

For individual entrepreneurs on PSN and UTII, who must start using cash registers from 07/01/2019, there is additional motivation not to delay registering cash registers. They can receive a tax deduction in the amount of 18 thousand rubles for each cash register registered in statutory term.

You punched the wrong check - our cheat sheet will help you: "".

Lychagina Svetlana Mikhailovna,
Deputy Head of the Federal Tax Service of Russia for the Stavropol Territory

Procedure for conducting inspections

The rights and responsibilities of the tax authority when supervising compliance with legislation on the use of cash register systems are specified in paragraph 1 of Art. 7 of the Federal Law of May 22, 2003 No. 54-FZ. The orders of the Ministry of Finance of the Russian Federation dated October 17, 2011 and No. 132n and 133n reflect the timing and sequence of administrative actions when monitoring the completeness of accounting for cash proceeds, compliance with the requirements for cash registers, the procedure and conditions for its registration and application, as well as the procedure for interaction of tax authorities with organizations and individual entrepreneurs .

To prevent violations and, as a result, bringing to administrative liability, we recommend that taxpayers study in detail the provisions of Federal Law No. 54-FZ, including all amendments and additions.

We also remind you that from 07/01/2018 it is necessary to make payments using cash register systems when trading non-food products such as carpets and rugs, leather and wood products, furniture, most types of clothing, computer equipment etc. (Order of the Government of the Russian Federation dated April 14, 2017 No. 698-r, letter of the Federal Tax Service of Russia dated April 28, 2017 No. ED-4-20/8279@).

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