≡× MENU

• Interior
• Window
• Walls
• Projects
• The buildings

Individual entrepreneur without a cash register: which taxation systems can it work on? Prices for KKM with data transfer to the tax office

A cash register (cash register, cash register or simply cash register) is a device that records the fact of purchasing a product and registers this fact by printing a cash receipt. The new federal law on cash register machines, which comes into force in 2017, was adopted in the third reading and signed by the President of the Russian Federation.

To understand what changes in cash registers can be considered significant, let’s analyze the latest news on this topic.

CHRONOLOGY OF TRANSITION TO ONLINE KKT

The transition to a new type of cash registers began as an experiment by the Ministry of Finance and the Federal Tax Service back in August 2014. For six months, the viability of the idea of ​​transmitting purchase data via the Internet in real time was tested. tax office. New generation cash registers connected to the Internet were the first to be tested by retailers in Moscow and the region, Tatarstan and Kaluga region; in total, about 3 thousand units of cash register equipment were used.

The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on assessing its regulatory impact. Business was also against it, as news feeds wrote about more than once. At one of the meetings with the leaders of entrepreneurs’ associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed postponing the implementation of new cash register systems from 2016 to 2017 as a temporary concession.

Tax officials cite the following advantages of the new model cash desks:

• registration of cash register in in electronic format;
• objective accounting of sellers’ income;
• reducing the number of tax audits;
• providing consumers with greater opportunities to protect their rights.

In addition, by order of the President, a special tax deduction will be provided to cover the costs of purchasing new cash registers.

Eventually, new law cash registers (or cash registers operating online) have been “pushed”, so innovative cash registers have been introduced everywhere since 2017. The transition to online cash registers from 2017 was finally approved by Law No. 290-FZ (the law was adopted in the third reading on June 14, 2016).

WHAT ONLINE CASH SHOULD BE

Law No. 290-FZ approved new requirements for technical specifications KKM in 2017 and subsequent years. The most important thing is that sales information will now be recorded not by the EKLZ (electronic control tape), but by the fiscal drive. The device will transmit information about sales online, first to a special intermediary (fiscal data operator), and then to the Federal Tax Service.

Requirements for cash registers transmitting sales data in real time are established in new edition

• availability of a device for printing fiscal documents with a two-dimensional bar QR code measuring at least 20 x 20 mm);
• data transfer to the fiscal drive inside the case;
• generation of fiscal documents in electronic form and transferring them to the operator immediately after the data is received in the fiscal storage device;
• acceptance from the fiscal data operator of confirmation of receipt of information;
• ensuring information security of fiscal data and their encryption;
• generation of a fiscal indicator up to 10 digits long for each document;
• ensuring the ability to record fiscal data and store them in the memory of the memory device for at least five years from the end of operation.

Which cash registers can be used in 2017 are dictated by those published on the tax service website and constantly updated register of cash register models with online data transfer, which entrepreneurs will have to buy, because only these models comply with legal requirements and are approved for use. Purchase equipment only from this list!

COSTS OF TRANSITION TO ONLINE CASHES

If you already use a cash register, it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, rather than purchasing new equipment.

These are the approximate expenses that entrepreneurs will have to bear:

• modernization of an old device - from 5 to 10 thousand rubles;
• purchasing a new device – from 25 to 40 thousand rubles;
• cash register software – from 7 thousand rubles;
• operator services (OFD) - from 3 thousand rubles for the first year of work, in subsequent years - up to 12 thousand;
• Internet connection – from 5 thousand rubles per year.

Total, at least 20 thousand rubles if your equipment can be modernized, or 40 thousand rubles if this is not possible.
Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.

WHEN DOES A NEW CCP BEGINNED?

New cash registers have been gradually introduced since 2017 for different categories of taxpayers; the latest news about the transition dates is as follows:

• from February 1, 2017, registration of devices of the previous model will cease;
• before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
• from July 1, 2017, retailers, except for UTII and PSN payers, are required to work only at online cash registers;
• from July 1, 2018, payers of UTII and PSN must use cash registers on an equal basis with other sellers, i.e. they are deprived of their special benefits;
• from July 1, 2018, those who provide services to the population under any taxation regime, instead of printed BSO, must issue a form printed by an automated device (analogue cash register).

Thus, if the law on online cash registers is no longer changed, from the summer of 2018 the Federal Tax Service will begin to accept information about most retail purchases and services to the population if they are paid in cash or by card. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, fiscal data operators and the tax authorities themselves.
Please note: from March 31, 2017, sellers BEER and other ALCOHOL are required to use cash registers on a general basis, including in public catering.

The list of sellers who, even after the adoption of the new law, have the right to receive cash payment without issuing a cash receipt, is established in Clause 5 of Article 2 of the bill of amendments to 54-FZ dated May 22, 2003. Except already known categories sellers (printed materials, tickets, seasonal vegetables and fruits, hawker trade, etc.), the list was replenished with those who are located in hard-to-reach or remote areas.

Specific settlements where KKM is not mandatory due to problems with the Internet are approved by regional authorities, and cities, regional centers, and urban-type settlements cannot be included in it.

An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. In this case, the buyer receives only an electronic receipt. Previously there was no such requirement.

HOW DO ONLINE CASHES WORK

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

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

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

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

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

FINES FOR VIOLATION OF THE LAW ON CASH REGISTERS HAVE INCREASED

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

Failure to use a cash register if it should be used:

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

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

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

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

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

Of course, given the novelty of this procedure for processing cash payments and the number of new participants, there is a high probability of failures in the system. At least in the 2014 experiment they happened. But for now, an online cash register alternative and no relaxations are expected.

The third wave of amendments to the law begins in 2019 54-FZ “On the use of cash register equipment”. Who should install an online cash register and when? How to register and where to service a cash register? What information should I include on the receipt and how can I avoid fines?

The transition to work under a new order is not just about buying new cash register equipment. Now you need to enter the names of goods in receipts, so you need a cash register program. Our free application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now.

54-FZ. New procedure for using CCP from 2018

• The main amendment to Law 54-FZ “On the use of cash register equipment” of 2017 changes the way trade organizations work with the tax authorities. Change affects most entrepreneurs. The new procedure for using cash register systems suggests that sales data from each issued check must be transmitted to the tax office via the Internet. They are sent through the fiscal data operator (FDO). It is necessary to conclude an agreement with one of the OFD companies.
• Entrepreneurs can now only use cash registers with a fiscal drive (FN). FN is needed to record and store information about calculations that are carried out on cash registers. All cash registers approved for use are included in the Federal Tax Service register. The tax office has already certified more than 100 new-style cash register models from different manufacturers. A register of fiscal drives is also maintained - there are already more than 15 of them. More details: cash registers in 2019 >>
• You can register an online cash register with the tax office via the Internet, but only after signing an agreement with the OFD. But you don’t have to contact the central service center anymore. The mandatory conclusion of an agreement with a technical service center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a service center or another service center or do everything himself.
• From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates. Read more about the transition to FFD 1.05 and VAT 20% >>
• Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions stating that it is not necessary to issue a paper check in 2019. At the buyer's request, you need to send him a document by email or SMS in addition to the one printed on the cash register. An electronic check is equivalent to a paper one.
• Since 2018, the CCP Law requires more data to be indicated on checks and strict reporting forms. For example, a list of sold goods (indicating prices, discounts), the serial number of the fiscal drive and the phone number or email of the buyer, if the document is transmitted electronically. New mandatory details for CCP and BSO checks in 2019 >>
• Entrepreneurs with patents and UTII were also affected by changes in 54-FZ: in 2018, they also begin to install cash registers, although previously they were generally exempt from using cash registers. Those who work in retail and public catering had to switch to the new order from July 1 of this year. And for the rest, the use of CCP is mandatory from July 1, 2019. Read all about deferments for online cash registers >>
• The costs of purchasing a cash register can be deducted from tax - up to 18,000 rubles for each device. But not everyone.
• The law on CCP since 2018 has not affected everyone. Some organizations are exempt from using cash registers. Find out who doesn't have to sign up for an online checkout >>
• You can also deregister a cash register without visiting the tax office - through your personal account on the Federal Tax Service website. But the tax office can do this forcibly.

Application of cash registers in 2018-2019 - what it looks like in practice

When the cash register is registered, the seller begins to work with it. The use of cash register systems in 2018-2019 generally does not differ from usual work. The buyer pays for the goods and receives a receipt - now electronic. The fiscal registrar sends information about the sale or return to the fiscal data operator. The OFD processes the information, sends confirmation back to the cash desk, and the data to the tax office. All information is transmitted in parallel with the registration of the check, that is, the customer service time does not change.

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

At the same time, individual entrepreneurs with a patent and UTII can return up to 18,000 rubles for each cash register: since 2018, there has been such an amendment to the law on cash register machines. To do this, you need to contact the Federal Tax Service for a tax deduction. Moreover, you can get it not only for purchasing a cash register, but also for services for setting it up and connecting it to the OFD. Tax deduction for the purchase of cash registers: mandatory requirements >>

What are the consequences of incorrect use of cash register equipment in 2019?

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

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

In addition, tax officials will have the right to block the operation of cash registers that were used during the violation. This will be possible in the presence of two witnesses or using video recording.

What to do?

For some beneficiaries, the transition to the new work order will end on July 1, 2019, but for most entrepreneurs it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is no longer any place to put it off: keep in mind that the process may take a long time - the required cash register may not be available, you will have to wait for delivery, registering the cash register will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with ready-made solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to the OFD and a convenient cash register program. There is no need to wait for delivery - all equipment is in stock. We will help you set up everything and teach you how to use the program. The solution is proven and reliable: last year it was already tested by our users, who were part of the first wave of implementation of online cash registers.

Experts predict a shortage of fiscal drives on the market, which will lead to inflated prices for them. According to the Chamber of Commerce and Industry of the Russian Federation, today FNs are produced much less than cash registers, and delays in deliveries reach three months.

So start the transition now - without waiting until the deadline. And MySklad will help you save time, nerves and money. The cost of our Economy set is covered by tax deduction. And our cash register program is compatible with new cash register models, does not require installation or expensive implementation, and is suitable for automating any number of retail outlets.

Reliable with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, the first few thousand cash registers were equipped with a module that transmits data to the Federal Tax Service. The project was considered successful and was implemented throughout Russia.

Application of CCT for simplified taxation system in 2018-2019

For individual entrepreneurs, the use of cash register under the simplified tax system in 2018 was necessary, as well as for legal entities. Only those companies and entrepreneurs on a simplified basis that provide services to the public received the right to defer until July 1, 2019. Instead of using cash registers, they can still issue strict reporting forms to clients.

Application of cash register systems in the provision of services to the public in 2019

No, in 2019 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to clients.

Will individual entrepreneurs on a patent receive a deferment for the use of CCP in 2019?

Also watch the recording of our seminar, at which the head of the sales department of MySklad Ivan Kirillin spoke about the changes in 54-FZ, how to choose a cash register, which option will do online store, how to switch to FFD 1.05 and VAT 20%.

Good afternoon, dear readers! Today we are talking about the most serious change, which has long raised a lot of questions - the introduction of an online cash register in 2017 for individual entrepreneurs and LLCs! In addition, it is already in full effect, and there are more and more questions!

In short: The Law on CCP No. 54-FZ of May 22, 2003 has changed very much (changes were made by Law No. 290-FZ of July 3, 2016):

• Regular cash registers should be replaced by online cash registers;
• Data on all punched checks will be transmitted to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a cash register;
• The old fines were changed and new ones were added.

And now about all this in more detail.

Who should switch to online cash registers from July 1, 2018

The list of entrepreneurs who previously could work without a cash register is sharply shrinking. The following will lose the right to exemption from cash registers:

1. UTII payers are individual entrepreneurs and LLCs, if they provide services Catering, are engaged retail trade and have employees;
2. Individual entrepreneurs who have retail trade and provide catering services. The individual entrepreneur's staff includes employees;

These two groups could not put up a cash register, but issue the buyer (upon request) a document confirming payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

1. Those who sell lottery tickets, postage stamps, etc.;
2. Those who trade using vending machines (vending machines) and have employees;

These two groups are also moving to general rules application of cash register systems from July 1, 2018: the former will have to install cash registers at the point of sale, the latter will have to equip cash registers with cash registers.

1. And also everyone who currently uses old-style cash registers (on and ) will have to switch to online cash registers.

Transition to Online cash registers from July 1, 2019

The next stage of the transition to online cash registers is July 1, 2019. From this date the following will be required to work according to the new rules:

• Individual entrepreneur on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII, working in the field of trade and catering, without employees.
• Individual entrepreneurs on PSN, operating in trade and catering, without hiring employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash registers will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or the simplified tax system, subject to the provision of services to the population and the issuance of BSO of the established form. The exception is the sphere of trade and catering.
• Individual entrepreneurs using vending machines for sales. There are no employees on staff.

Who can work without online cash registers?

• Organizations and individual entrepreneurs engaged in certain types activities (for example, shoe repair, key making, etc.);
• Organizations and individual entrepreneurs engaged in the sale of magazines/newspapers in kiosks, ice cream, bottled drinks, trade at fairs or retail markets, sale of milk and kvass from tankers, sale of seasonal vegetables/fruits (including melons);
• Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but for these persons there is an amendment: they may not install a cash register, but must issue a payment document to the client;
• Pharmacy organizations in paramedic stations in rural areas*
• Entrepreneurs providing porterage services.
• Organizations and individual entrepreneurs providing services related to the care of children and sick people, as well as the elderly and disabled.
• Recycling and glassware collection points. The exception is the acceptance of scrap metal.

Online cash registers for those who provide services to the public

On this moment companies and individual entrepreneurs providing services to the public have the right to do without CCP, but they must then issue BSO. From July 1, 2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO generated on a special device - “ automated system for BSO." In theory, this system will become a type of cash register, respectively, BSO will become a type of cash register receipt.

Plus, the law has been amended in the following part: it will be possible to issue such BSO both when providing services and when performing work in relation to the population.

Important! Exemption from the use of cash registers for taxpayers on UTII and patent, as well as for taxpayers located in hard-to-reach areas, and pharmacy organizations in paramedic stations in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are located in an area remote from communication networks (this must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but in offline mode. That is, the cash register must be installed and used, but there is no need to transmit data electronically.

Important! About the sale alcoholic products Please note the following. Law No. 171-FZ “On Regulation of Alcoholic Products” was amended by Law No. 261-FZ; the changes entered into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of public catering services are carried out using cash register equipment.

This means that everyone (both individual entrepreneurs and LLCs) who sell alcoholic products (including beer), regardless of the tax regime applied, must carry out trade using a cash register from 03/31/2017 - from the date of entry into force of these changes . This norm is special, therefore it has priority over the norm of the law “On the use of cash register systems”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

Thus, individual entrepreneurs and LLCs on UTII and patent, engaged in the retail sale of alcoholic beverages, will not receive a deferment until 07/01/2018, but must switch to new cash registers earlier - from 03/31/2017.

Online cash registers for online stores and e-commerce

Previously, there was no clear answer to the question of whether an online store needs a cash register system. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

Cash register systems for online trading are needed both in the case of cash payments and when making payments through electronic means payment.

Payments using electronic means of payment are a new concept that appeared in the law after amendments were made. Such settlements are defined as settlements that exclude personal interaction between the two parties to the purchasing process.

If you accept payments only through electronic means of payment in your online store, then you can buy not an online cash register, but a special cash register without a printer for printing receipts. IN in some cases

Important! Internet trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, there is no need to use cash register systems - such situations are exceptions.

• Some details:
• If you have an agreement to accept payment from a client’s card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate) - you must punch / generate a check;

If you have an agreement to accept payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and must issue the check. The requirements for checks are exactly the same as in the general case!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, when making an agreement with the bank, you knock out/form the check!

What will change in the cash registers themselves?

The main requirement for new CCPs is the ability to connect the equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, this is where the name “online cash register” comes from. In addition, new cash registers must have a case with a serial number, as well as a two-dimensional barcode printing function and a built-in clock.

There will be no fiscal memory and EKLZ in the new cash registers; instead, there will be a fiscal drive inside the machine. All information about payments will be stored in this drive in a protected form.

In order for a cash register to be used, it must be included in a special register, while fiscal drives will have their own separate register. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to enter into an agreement with the central service center.

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. Important!

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. You can register cash registers of the old format until January 31, 2017. From February 1, 2017, the Federal Tax Service Inspectorate registers only new online cash registers. Previously registered cash registers, the service life of which had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

It is not necessary to buy a new cash register. Some models of old machines can be modernized and turned into online cash registers.

How will the data be transmitted to the tax office?

Data transfer will occur with the help of the fiscal data operator (or FDO for short), or rather through it. Accordingly, the entrepreneur needs to enter into an agreement with such an operator.

Next, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator’s server, the operator checks it, sends confirmation of acceptance, and then forwards the data to the tax office.

Here we can’t help but note a “bonus”: to register a cash register, you don’t have to go to the tax office in person; this can be done electronically. The operator also records all data so that it cannot be corrected. All information will be stored in a database and stored for at least five years.

Without an agreement with the operator, your cash register will not be registered with the tax office!

What will change in receipts and BSO with the introduction of online cash registers

• The list of required details has expanded: the store address (website address if it is an online store), VAT rate, transaction taxation system, fiscal storage number and others have been added;
• Two new concepts have been introduced: “correction cash receipt” and “correction BSO”: they will be formed when a previously performed settlement transaction is corrected. But such a correction can only be made by the current shift; it will not be possible to correct data for yesterday or the day before yesterday!
• The check and BSO, as before, must be issued to the buyer, but now this can be done not only by printing the document on paper, but also by sending an electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client can receive his check on a special information resource.

How will fines change?

The fines have changed, the new rules have been in use since July 2016:

1. The fine for non-use of cash registers is calculated based on the amount that did not pass through the cash register: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur – 25-50% of the amount, but not less than 10 thousand rubles. That is, the greater the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (within a year), including if the settlements amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may receive disqualification for a period of one to 2 years;
3. For use after 02/01/2017, a cash register that does not meet the requirements is subject to a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs – 1.5-3 thousand rubles;
4. Failure to provide documents and data at the request of the tax office or submitting them in violation of the deadline is subject to sanctions similar to clause 3;
5. Failure to issue a check (BSO) on paper or failure to send it electronically may result in a warning or fine. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities – 10 thousand rubles.

In general, the numbers are quite impressive, even if we take the most minimum amounts fines. In addition, we note that you can be held accountable for such violations within a year! Previously, this period was only 2 months.

Where to buy an online cash register

You can buy online cash registers in specialized cash register equipment stores in your city.

You can go to your center Maintenance contact those who currently have an old cash register.

The cash register must have a serial number and must be entered in the register. There will be a separate register for fiscal drives.

Conclusion

We would like to draw your attention to the fact that on January 1, 2018, amendments to the Tax Code introduced by Federal Law No. 349-FZ of November 27, 2017 came into force. They apply only to individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 Using this deduction, you can reduce the tax payable to the budget.

These are the highlights of online cash registers from 2018 so far. Despite the fact that they have been applied since July 1, 2017, quite a lot of questions still remain.

From July 1, organizations and entrepreneurs must use online cash registers. For using old-style cash registers, inspectors will demand a fine of 30,000 rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). But some companies have the right to use new online cash registers in a simplified manner. Read the article for what else is new in the use of cash registers in 2017.

Law on the application of CCP since 2017

What is new in the use of CCP in 2017 is the following. The adopted amendments to Law 54-FZ are aimed at making data on cash payments available to the Federal Tax Service - the tax office will learn about all checks in real time. At the same time, interruptions in the Internet will not disrupt work. The cash desk will save the data and, as soon as the Internet is restored, will send it to the operator.

To ensure fewer disruptions in this process, an intermediary appears between the tax authorities and the company - a fiscal data operator (FDO).

All old cash registers had to be updated by July 1st. A deferment of the transition to online cash registers is provided only for UTII and patent payers. And also for owners of vending machines and those organizations and entrepreneurs who provide services to the population. These sellers will be required to work in accordance with the law on online cash registers only from July 1, 2017.

Companies and entrepreneurs located in remote areas can refuse online cash registers. The population of such territories does not exceed 10,000 people. ( Order of the Ministry of Telecom and Mass Communications dated December 5, 2016 No. 616).

In such areas, the new cash registers can be used offline. This means that you do not need to enter into an agreement with a fiscal data operator and transfer checks over the Internet (clause 7 of article 2 Federal Law of May 22, 2003 No. 54-FZ).

What are the requirements for new CCPs?

The fundamentally new cash register differs from the usual one in two ways. The first is the Internet. For the old one it is not needed, for the new one it is required. And the second sign is how information about revenue is stored. At a regular cash register, issued checks are recorded on a secure electronic control tape (hereinafter referred to as EKLZ). It gets inspected once a year when it needs to be replaced. There is no ECLZ in the online cash register; instead there is a fiscal drive. It saves and transmits data to the inspectorate every day.

The list of online cash registers that are allowed to be used is on the website of the Federal Tax Service of Russia in the section “New procedure for using cash register equipment.”

It is not necessary to buy new cash registers due to the transition to online technology. Equipment manufacturers claim that a one-time upgrade is sufficient, taking into account the characteristics of a particular model. For example, a special program may be needed.

The software part of the device will undergo changes so that the cash register can perform new functions, namely:

• work with the fiscal drive and interact with the OFD;
• print checks with a new set of details (for example, the name of goods or services and work performed, the VAT rate and amount, etc.);
• print a QR code that contains the check details.

It is important to note that the requirement to print on the receipt the quantity and name of goods (work, services) for individual entrepreneurs on the simplified tax system, UTII, PSN, unified agricultural tax will come into force on February 1, 2021 (clause 1 of article 4.7 of Law N 54-FZ).

Cash desks must be connected to the Internet. At the same time, 54-FZ (the new procedure for using cash register systems) does not specify how exactly you need to connect. Therefore, the organization or entrepreneur independently chooses the most convenient way: via wi-fi, wired connection or Mobile Internet.

You can register, re-register and deregister a cash register via the Internet - in your personal account on the OFD or Federal Tax Service website (Clause 1, Article 4.2 of Law No. 54-FZ). There is no need to attend the inspection.

So, cash desks will be able not only to print paper checks, but also to transmit information about each punched check via the Internet to the Federal Tax Service through a fiscal data operator. In addition to checks, the following will be sent to the department:

• reports on registration and changes in registration parameters;
• reports on opening and closing shifts;
• correction cash receipts;
• reports on current state calculations;
• reports on the closure of the fiscal drive.

What contracts are required when switching to online cash registers?

Registration of a cash register under the new procedure will be associated with two agreements.

Agreement with OFD

An agreement with the fiscal data operator becomes mandatory, since it is the OFD that takes responsibility for delivering fiscal data received from the cash register to the Federal Tax Service. For each document received from the cash register, the OFD must generate and transmit a confirmation response. Only after receiving such confirmation can the owner of the cash register be sure that he has fulfilled his obligation to transfer data.

An exception is made for organizations located in areas where there is no stable Internet connection. They may not transmit data through the OFD (Clause 7, Article 2 of Law No. 54-FZ). Electronic documents will be accumulated in the fiscal drive and transferred to the Federal Tax Service only when the drive is replaced.

Agreement with the central service center

For CCP owners, concluding an agreement with the Technical Service Center (TSC) becomes voluntary. The fact is that Law N 54-FZ (as amended on July 3, 2016) does not contain the concept of “Technical Service Center”.

Previously, in the application for registration of a cash register it was required to indicate the number of the central service center to which a specific cash desk was assigned. For the performance of the CCP and its operational repair answered the CTO.

Now the owner is responsible for cash register equipment. It is he who determines what actions with the cash register he will perform himself, and in what situations he will contact the technical service center. There is one extremely important nuance here.

If manipulation of the cash register, for example replacing a fiscal drive, requires opening the cash register case, then you first need to study the terms of the manufacturer’s service policy. It may be stipulated there that opening the case is permitted only by a representative of the manufacturer or an authorized service organization (essentially, a service center). Otherwise warranty service CCT will stop.

Application of CCP for UTII and patent in 2017

Payers of UTII, as well as entrepreneurs who operate on a patent, until July 1, 2017, can issue another document confirming receipt of money instead of a cash receipt. For example, a sales receipt or receipt. Such a document must contain the following mandatory details:

• Title of the document;
• serial number document, date of issue;
• name of the organization (full name of the entrepreneur);
• TIN of the organization (entrepreneur);
• name and quantity of paid goods purchased (work performed, services rendered);
• cash payment amount in cash and (or) using a payment card, in rubles;
• position, surname and initials of the person who issued the document, and his personal signature.

This follows from clause 2.1 of Art. 2 of the Law of May 22, 2003 No. 54-FZ, Art. 7 Law of July 3, 2016 No. 290-FZ. Thus, the use of CCP for UTII in 2017 is not necessary.

Combining UTII with OSNO or simplified tax system

When combining several modes, the following must be taken into account. The right not to apply cash register until July 1, 2017 for activities subject to UTII or PSN (patent) does not apply to transactions in other taxation systems. The use of cash register systems under the simplified tax system in 2017 or under the general taxation regime assumes the usual procedure.

How to switch to an online checkout

1. Select fiscal data operator.
2. Consider the costs of upgrading cash registers. The exact amount of costs for upgrading the cash register will be told to you directly by the manufacturer or a central service center specialist. A fiscal drive will cost about 6,000 rubles, and the same amount will be required to purchase an upgrade kit. Services service centers and Internet providers are paid additionally.
3. Deregister the cash register and modernize it. To remove the cash register from the register, you will have to visit the inspection, but in last time. In the future, it will be possible to carry out any registration actions with an online cash register through your personal account on the OFD or Federal Tax Service website.
4. Register an online cash register. You can register your cash register with any tax authority. To do this, as before, pay a personal visit to the tax office. Or register remotely, through your personal account in the OFD service or on the Federal Tax Service website.
5. Start transferring data to the Federal Tax Service. To do this, you have the right to choose any convenient method of connecting to the Internet (mobile Internet, wi-fi, cable). Track statistics on transmitted fiscal data in the user’s personal account using the OFD service. This will help control the process of payments to customers.

What fines threaten for violations of work with new cash register systems?

From July 15, 2016, the amount of the fine for not using an online cash register for calculations depends on the amount not processed through the cash register. Officials will pay from a quarter to half of this amount, but not less than 10,000 rubles. Legal entities- from 3/4 to one size of the settlement amount without the use of cash register, but not less than 30,000 rubles (part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation).

Repeated non-use of cash registers is now subject to suspension of activities for up to 90 days. Such a measure can be applied to organizations and individual entrepreneurs if the total amount of payments made without a cash register is, including in the aggregate, one million rubles or more. Officials of violators face disqualification for a period of one to two years (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

New types of fines came into effect on February 1, 2017 ( the federal law dated July 3, 2016 No. 290-FZ). In particular, sanctions will follow:

• for the use of a cash register that does not meet the established requirements, that is, not an online cash register;
• for failure to provide information at the request of the Federal Tax Service.

Officials of organizations or individual entrepreneurs who commit such violations will receive a warning or pay a fine of 1,500 to 3,000 rubles. The organizations themselves, in addition to warnings, face fines from 5,000 to 10,000 rubles.

If the electronic check was not sent to the client, the organization will also receive a warning or be fined 10,000 rubles. Officials, like individual entrepreneurs, in addition to a warning, can be fined 2,000 rubles (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

From July 4, 2016, for small businesses who have committed an administrative offense for the first time, the fine may be replaced by a warning (Part 1 Art. 4.1.1. Code of Administrative Offenses of the Russian Federation). The Federal Tax Service of Russia recalled this in a letter dated August 15, 2016 No. ED-3-20/3721.

If, having identified a violation, you correct yourself and voluntarily report it to the tax authority, you can avoid sanctions (Part 15 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• for non-use of CCP;
• for using a cash register that does not meet established requirements;
• for using a cash register in violation of the procedure for its registration, the terms and conditions of re-registration and the procedure for its use

With the introduction of new rules for the use of cash register systems, it became clear that most stores and retail outlets would not be able to avoid switching to cash registers with data transfer to the tax office. And entrepreneurs are increasingly asking the question of how much a cash register with the function of transmitting information costs. Let's look at what it consists of price of cash register with data transfer to the tax office:

• Fiscal registrar. Manufacturers promise that prices for new devices will remain the same as now. Accordingly, this is from 18 thousand rubles and above. The cost of modernizing an old cash register is now estimated at 6 to 12 thousand rubles. This includes the cost of the fiscal accumulator (FN).
• Cash program. There can be completely different offers, from shareware to expensive ones. Let's estimate the cost software and its support as 10 thousand rubles per cash register.
• Data transfer. An annual contract with the OFD will cost approximately 3 thousand rubles per year for one cash register with data transfer to the tax office. But you still have to pay for Internet access. The launch of special tariffs from telecom operators for 1000 rubles per year is expected. Total 4 thousand rubles per year.
• The CTO service is becoming optional; according to the changed procedure, an entrepreneur can register a new cash register with the tax office himself, and even remotely on the website of the Federal Tax Service. For this you will need a CEP (qualified electronic signature), which will cost about 1000 rubles.

Thus, the price of switching to cash register with data transfer to the tax office and work in the first 12 months will be from 21 thousand rubles in case of modernization existing technology. When purchasing a new fiscal registrar, the amount will be higher, from 33 thousand rubles. If we consider purchasing a traditional POS system for a store, then switching to new cash registers for transmitting data to the tax office will cost at least 2-3 times more.

MyWarehouse is a reliable cash register program; popular fiscal registrars from Atol, Shtrikh, Pirit and Viki can be connected to it. Works on any computer, laptop or tablet. Once you start using MySklad, you will immediately receive a full-fledged commodity accounting system.

Who should use cash registers with data transfer to the tax office?

The great news is that the state has provided for the phased introduction of cash registers with the transfer of data to the tax office. Let's consider who should use a cash register with the function of transmitting information, and from what moment:

• Those who could NOT use cash registers before the adoption of the new law were given a deferment until July 1, 2018. These are entrepreneurs with a patent, UTII and those who provide services to the population by registering a BSO. All of them can continue to work as before until 2018.
• Vending companies selling through machines also received a deferment until July 1, 2018.
• The text of the law contains a list of types of trading activities where it is permitted NOT to use cash register equipment. For example, this is the sale of newspapers and magazines and trading at markets and fairs.
• All other entrepreneurs from July 1, 2017 must use a cash register with an information transfer function. From February 1, 2017, the Federal Tax Service will register only new-style cash registers, open outlet It won't work with the old cash register.