New rules for working with cash registers. Online cash registers Who should use cash registers per year

Already in July 2017, a large number of business entities, in accordance with the law, must use new control technology for cash transactions, which involves storing information on completed transactions on the Internet. That's why these machines are called online cash registers. Let's consider the online cash register since 2017 - who should switch to the new cash register.

At its core, an online cash register is a special device with the help of which information about the receipt of cash proceeds is recorded on fiscal media, as well as with access to the Internet.

In order to transfer information about punched checks to a special website. The business entity itself, the tax authorities, and the buyer or customer have access to it.

Therefore, enterprises and individual entrepreneurs must necessarily draw up agreements with, which professionally stores information from online cash registers, and, if necessary, transfers the information it has to the tax authorities.

Like the previous generation of cash registers, the online cash register has a serial number located on the outer body of the machine, a means for printing control receipts (except for some online cash registers intended for trading via the Internet), and a clock mechanism for recording the time of the transaction.

The main purpose of introducing new cash registers was to establish complete control by the Federal Tax Service over all income received by taxpayers to verify the correctness of calculation of mandatory payments to the budget.

Legislation requires that an online cash register receipt contain a number of mandatory elements:

• First of all, these include the name of the product (service, work).
• Quantitative measurement.
• Price and purchase amount.
• There is also a QR code with which you can check the validity of the check on the tax website.

Attention! The buyer may also ask for a copy of the receipt to electronic form to him by email.

This is the main difference between online cash registers and previous generation machines. In connection with these, the use of old cash registers is prohibited from the second half of 2017, and registration is not carried out after January 2017.

Business entities can modernize old cash registers by installing special devices for connecting to the Internet. However, it must be taken into account that not all devices can undergo modernization, and its cost may not be much less than a new cash register.

Who should use online cash registers from 2017

Since 2016, new cash registers could be used by any business entity on a voluntary basis. New law determined who has been using online cash registers since 2017. The terms for the transition of existing companies, as well as for new companies - at or.

The rules established a transition period during which companies and individual entrepreneurs could switch to the new rules gradually. During this period, it was possible to use EKLZ, but registering cash registers with them and renewing their validity was already prohibited.

From the second half of the year, all taxpayers under the general and simplified taxation systems must use only online cash registers when accounting for cash income. This is primarily due to the fact that they keep records of actual income for tax purposes.

Attention! New changes in legislation have determined the obligation of alcohol sellers to purchase new devices from March 31, 2017. The same law first determined the obligation to install online cash registers for individual entrepreneurs and companies for UTII. However, in a subsequent clarification, the deadlines for those applying and applying were postponed.

Who should switch to the new CCP from 2018

From the 2nd half of 2018, an online cash register will become necessary for individual entrepreneurs on a patent and entities that use the imputed tax system. This category of business entities is currently exempt from using online cash registers, due to the fact that their taxation is not based on actual income. Therefore, the regulatory authorities have given them some relief for now.

But from the 2nd half of 2018, all business entities will have to use online cash registers, not only those located on and.

Attention, changes! On November 22, 2017, amendments were made to the law according to which the need to use cash registers for these categories of business is postponed from July 1, 2018 to July 1, 2019. Those. The obligation to install online cash registers was delayed for a year.

In what case can you not use online cash registers?

The legislation defines a list of companies and entrepreneurs who, even from the 2nd half of 2018, have the right not to use online cash registers.

These include:

• Entities involved in the sale of goods with vehicles.
• Entities involved in the sale of goods in unorganized and unequipped markets and fairs.
• Selling goods from tank trucks.
• Selling magazines and newspapers at kiosks.
• Selling ice cream and drinks in unequipped kiosks.
• Subjects repairing shoes.
• Entities that repair and manufacture keys, etc.
• Renting premises owned by individual entrepreneurs.
• Pharmacy points located in rural clinics and paramedic stations.
• Enterprises and individual entrepreneurs whose economic activities are carried out in remote areas and localities. The list of such territories is determined by federal legislation.

Since 2017, organizations and entrepreneurs must use online cash registers. The corresponding Law came into force in July 2016 (Part 1 of Article 7 of the Law of July 3, 2016 N 290-FZ). But the transition to online cash registers occurred gradually.

Law on online cash registers: what is the essence

The law obliges organizations and individual entrepreneurs to use cash register models with fiscal data storage devices (Article 1.1 of the Law of May 22, 2003 N 54-FZ). Using new cash registers, information about transactions carried out with cash or using electronic means payments will be transmitted through fiscal data operators to the tax authorities online. According to the Law on Online Cash Registers, in order to become such an operator, a Russian organization must obtain appropriate permission to process fiscal data.

Accordingly, today many organizations and individual entrepreneurs have to purchase such online cash registers. Their prices, of course, differ. At the same time, to comply with the requirements of the new Law on online cash registers, the equipment does not have to be completely changed; some devices can be modernized.

Please note that a section has been created on the Federal Tax Service website dedicated to the procedure for switching to online cash registers. The latest news and explanations from tax officials on this issue appear there.

Cash register office

Since August 19, 2017, firms and individual entrepreneurs using online cash registers are, in some cases, required to communicate with the Federal Tax Service on “cash” issues only through the cash register online account. And adhere to certain deadlines, otherwise there may be a fine. Access to the cash register account is possible only through the information service on the Federal Tax Service website “Taxpayer Personal Account ( legal entity or individual entrepreneur)".

Online cash registers for those who have the right not to use cash registers

Those organizations and individual entrepreneurs that, before the entry into force of the commented Law, had the right not to apply CCP, may continue not to apply it until July 1, 2018 (Part 9 of Article 7 of the Law of July 3, 2016 N 290-FZ). That is, such a right is available to imputators, entrepreneurs who use the patent taxation system (Part 7, Article 7 of Law No. 290-FZ dated 07/03/2016), as well as those who trade using vending machines (Part 11, Art. 7 of the Law of July 3, 2016 N 290-FZ). True, if an individual entrepreneur trades through machines and has no employees, then he is exempt from using cash register systems until 07/01/2019. Also, before this date, organizations and individual entrepreneurs that perform work, provide services to the public (except for organizations and individual entrepreneurs with employees with whom employment contracts have been concluded, providing public catering services) may not apply CCP and formalize a BSO (Part 8, Article 7) Law of July 3, 2016 N 290-FZ).

Law on online cash registers: what has changed for the consumer

When making payments, the seller, as before, must give the buyer a cash receipt or a strict reporting form on paper. But if, before the moment of payment, the buyer informs the seller of his subscriber phone number or email address, then the online cash register will send him a check or BSO in electronic form - to his phone or e-mail (clause 2 of article 1.2 of the Law of May 22, 2003 N 54- Federal Law).

The Tax Service comments on this innovation as extremely positive for consumers. After all, having received an electronic cash receipt, the buyer does not have to be afraid of losing it, which is important from the point of view of protecting consumer rights. On the other hand, not every client will agree to provide his phone number or e-mail to the seller for fear of receiving a new batch of advertising messages.

In July 2016, changes to the law on cash registers dated May 22, 2003 No. 54-FZ came into force, and now all organizations and individual entrepreneurs need. How this transition occurs, who it affects, what the new cash register equipment is - we will tell you in our article.

What is a cash register with online data transfer

Online cash registers allow tax authorities to instantly receive information about the cash transactions of an individual entrepreneur or company. The new type of cash register must have a built-in fiscal drive in which the data is protected from changes, connect to the Internet, generate paper and electronic checks, contact the fiscal data operator, print a QR code on the check, transfer electronic copies of checks to the operator and the buyer.

You can buy a new cash register with these functions - on online cash registers the price starts at an average of 14,000 rubles, for fiscal drives from 7,000 rubles. But for those who want to save their money, some “old” operating cash registers can be upgraded to online cash registers. Such models, both new and old with the possibility of modification, are listed in a special register approved by the Federal Tax Service.

Fiscal operator

In order to transfer information about transactions carried out through online cash registers to the Federal Tax Service, you must enter into an agreement with an accredited fiscal data operator (Article 4.6 of Law No. 54-FZ). These are organizations located on the territory of the Russian Federation and received permission to process fiscal information. The decision to issue or cancel a permit for an operator’s activities is made by the tax service (Article 4.4., 4.5 of Law 54-FZ).

The Federal Tax Service website maintains ]]> a register of fiscal data operators ]]> , where all accredited organizations are listed.

For each punched check, the online cash register generates a fiscal attribute, which is sent to the fiscal operator, where it is stored, in return the seller receives a unique check number, and all information about the completed sale is sent to the Federal Tax Service. In fact, the fiscal operator is an intermediary between the online cash register and the Federal Tax Service.

Registration of CCP

One of the advantages of introducing online cash registers is the simplification of the procedure for registering them with the Federal Tax Service. An application for registration or re-registration of cash register machines can now be submitted not only on paper, but also electronically without visiting the inspection office (Article 4.2 of Law No. 54-FZ).

Registration of cash registers online is carried out on the Federal Tax Service website in the taxpayer’s personal account in the “Cash register equipment” section. To do this you need:

• fill out a special form and send an application to the Federal Tax Service,
• after checking the received data, the Federal Tax Service will assign a registration number to the online cash register, which should be entered into the fiscal drive along with information about the organization or individual entrepreneur, and generate a registration report at the cash desk,
• complete the registration of the cash register by adding data from the registration report to your personal account.

If everything is done correctly, the registration date and expiration date of the fiscal drive will appear in your personal account.

Who is switching to online cash registers: stages

The law provides for a phased transition to online cash registers from 2016 to 2018. Voluntary data transfer began in July 2016, and registration of old-style cash registers was allowed until 02/01/2017.

From February 1, 2017, registration of old cash registers was stopped, but until July 1, 2017. You can still work with cash registers without a fiscal drive, as well as re-register them and deregister them. Tax authorities now register only new online cash register systems.

From March 31, 2017, a special rule applies to those who retail alcoholic beverages, including beer: regardless of the applicable taxation system (including UTII and patent), it has become mandatory for them application of KKM. Moreover, those who previously worked without cash registers must install cash registers that meet the new requirements of the law on online cash registers from 2017, because it is impossible to register old models of cash registers from 02/01/2017 (clause 10 of article 16 of the law dated 22.11. .1995 No. 171-FZ).

From July 1, 2017, it will be possible to use exclusively new-style cash registers, except for those for whom the transition to online cash registers has been extended until July 1, 2018. From July 1, 2018, absolutely all individual entrepreneurs and organizations using cash payments and settlements bank cards, must switch to the new online cash registers. This includes those who previously could not use cash registers, but will now lose this right:

• UTII payers,
• IP on patent,
• Individual entrepreneurs and organizations that issue BSO when performing work and providing services to the public,
• sellers of lottery tickets and stamps,
• sellers of goods through vending machines.

For individual entrepreneurs applying a patent or UTII, the draft amendments to the Tax Code of the Russian Federation provide tax deduction on cash register, which may be applied from 07/01/2018. So far, the changes have not been adopted and exist only in the bill, but if they are approved, such a deduction could amount to 18,000 rubles.

The following will still be able to work without new cash registers in 2018:

• those who are located in remote areas where Internet connection is not available, which means online transmission of fiscal data is impossible. Such persons can use cash registers that are not online cash registers, issuing a paper receipt to customers. The list of hard-to-reach areas is established by regional authorities (clauses 3 and 7 of Article 2 of Law No. 54-FZ);
• Individual entrepreneurs and organizations engaged in shoe repair, key production, etc.;
• pharmacies in rural medical centers;
• public transport drivers when selling travel tickets;
• Individual entrepreneurs and organizations selling newspapers and magazines at kiosks, ice cream, draft drinks, milk and kvass from tankers, live fish, selling at markets and fairs, peddling, as well as selling seasonal vegetables and fruits at market stalls (clause 2 of article 2 of the law No. 54-FZ).

Fines for online cash registers since 2017

In 2017, updated fines are in effect for violators of cash discipline, and the period during which such persons can be brought to justice has also been increased to 1 year (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

• The use of outdated cash register models is subject to a warning or a fine - for an organization 5,000-10,000 rubles, for individual entrepreneurs 1,500-3,000 rubles.
• A sale without a cash register will cost legal entities 75-100% of the outstanding amount, but not less than 30,000 rubles, and an individual entrepreneur will pay 25-50%, but not less than 10,000 rubles. For repeated such violation and failure to carry out a total of more than 1 million rubles, the seller’s activities are suspended for a period of up to 90 days.
• For an unissued check, both paper and electronic when using an online cash register, a warning or a fine of 10,000 rubles follows. for organizations and 2000 rub. for entrepreneurs.

Go to online cash registers since 2017 Almost all organizations and individual entrepreneurs involved in retail trade must. This is provided for by Federal Law No. 290-FZ dated July 3, 2016 (See “ “). The new cash registers (online cash registers) will transmit data on sales and settlements to tax inspectorates via the Internet. Moreover, it will be necessary to generate not only paper, but also electronic checks, which will be sent to customers by email. From what date will online checkouts be mandatory? Is it possible to get online cash register for free or will I need to buy it? Who is exempt from using online cash registers? You will find answers to these and other questions in our article.

Introductory information

Started operating on July 15, 2016 law on online cash registers(Federal Law dated July 3, 2016 No. 290-FZ). It obliges retailers to use online checkouts when paying customers. The law on online cash registers has been adopted and since 2017 it will affect almost all businesses: both small and large.

The main point of the new online cash registers is that the data on punched checks will be transferred to the Federal Tax Service server. This data will need to be transmitted through fiscal data operators, with whom each seller will need to enter into an appropriate agreement.

Note that some organizations and individual entrepreneurs have already tested online cash registers as part of a pilot project that took place in Moscow, the Moscow and Kaluga regions and Tatarstan. Tax officials considered the pilot project successful and considered that the implementation online checkout for stores throughout the country will make it possible to bring out of the shadows sales that are not recorded by sellers in any way and, as a result, the budget receives less taxes. Here official information from the Federal Tax Service website:

How online cash registers work

To make it easier to explain how the operating system of new cash registers works, we suggest paying attention to the diagram, which explains the main stages of passing information about calculations:

Each sale will be recorded as follows: as soon as the seller punches the receipt, the online cash register will generate a fiscal sign and send it to the fiscal data operator for verification. The operator will save this information and give the unique receipt number back to the seller. Most likely, this will take no more than 1.5 seconds. Without transferring data to the fiscal data operator, it will simply be impossible to generate a check with a number. Also, the fiscal data operator will transmit information about the completed sale to the Federal Tax Service.

The fiscal data operator is an intermediary between the cash desk and the Federal Tax Service. Such an operator may be a Russian organization that has received appropriate permission from the state.

In this case, the seller will be obliged to send an electronic check to the buyer to his email or smartphone (by phone number), if the buyer provides such data. In addition, at the buyer's request, the seller will be required to issue a paper receipt with a QR code. Having received the check, the buyer can, in particular, check via the Internet whether information about the purchase was transferred to the Federal Tax Service.
By the way, the cash receipt will have new details. Let's list some of them:

Cost of new cash registers

Let’s say right away that not everyone will need to buy new online cash registers. The fact is that a number of models of old cash registers can be modernized by installing a new software and fiscal storage. According to our data, such modernization will cost approximately 4000-5000 rubles. If according to technical specifications It is impossible to modernize the existing cash register, you will need to purchase a new one. Its price will depend on the specific model. Some will cost about 17,000 – 20,000 rubles. But most likely due to high competition, buy online cash register it could be cheaper.

Each online cash register must have a serial number on its body, a built-in real-time clock and a device for printing receipts. More detailed requirements for cash registers are specified in Article 4 of Federal Law No. 54-FZ dated May 22, 2003 (as amended by the new law).

Also keep in mind that you will need to enter into a reimbursable agreement with the fiscal data operator. There are no fixed prices for such services. However, according to our information, the estimated cost for one cash register will not exceed 4,000 rubles per year.

Phased transition to online cash registers

Legislators have provided for a phased transition to online cash registers. There are 5 main stages.

Registration and re-registration of online cash registers

As we have already said, from July 15 to January 31, 2017, organizations and entrepreneurs have the right to register and use online cash register systems on a voluntary basis. But from February 1, 2017, only online cash register systems will be registered. Regular cash registers that were registered before February 1, 2017 can be used until July 1, 2017.

All organizations and individual entrepreneurs are required to use cash register equipment when making cash payments or using electronic means of payment. This was established by Federal Law No. 290-FZ dated July 3, 2016, which amended Federal Law No. 54-FZ dated May 22, 2003, and established a new procedure for using cash registers, explaining who is required to use online cash registers in 2017.

New on cash registers since 2017

New order the application of cash register obliges businesses to register only online cash registers from February 1, 2017, and from July 1, 2017, all cash registers (new or modernized) will have to transmit information about settlements to the Federal Tax Service in real time.

Who needs an online cash register in 2017 and is it necessary?

In the coming months, about 1.5 million organizations and individual entrepreneurs will switch to the new order, leaving doubts about the new online cash registers from 2017. And from July 1, 2018, this procedure will become mandatory for hundreds of thousands, if not millions of users who are not yet required to use cash register systems.

In particular, service sector enterprises, owners of vending (vending) machines, as well as persons using PSN and UTII.

Are sellers of beer and alcohol included in the list of those who are required to use CCP in 2017? The answer to this question is positive; as of March 31, 2017, sellers of beer and alcohol will have to use online cash registers.

The new technology will allow trade organizations and individual entrepreneurs, who are required to have online cash registers since 2017, to use cash register phone or tablet, register cash registers from home and exercise remote control of revenue, and customers can check cash receipts using the Internet.

New cash registers from 2017

As part of the new procedure for using cash registers, more than 160 thousand online cash registers have already been registered. The cash register register has a cash register, which is also intended for online trading (online stores are also included in the list of those who must use cash register systems in 2017).

You can choose a new online cash register or find out whether your cash register is subject to modernization by going to the website of the Federal Tax Service of Russia, to the section “New procedure for using cash register equipment” or to the website of the cash register manufacturer.

What is included in the new CCPs from 2017? Now, instead of ECLZ, cash registers should have fiscal drives. The cash register can be registered at any tax office via the Internet. To register a cash register, you do not need an agreement with the central service center.

A cash receipt can be not only paper, but also electronic, which, at the buyer’s request, will need to be sent to his e-mail or mobile phone. The new cash receipts reflect the fiscal document number, the fiscal sign of the document, the shift number, the serial number for the shift, the type of taxation and other details.

A mandatory element of a cash receipt is a QR code, thanks to which any buyer can check the legality of the purchase being made.

How much will it cost?

The minimum cost of the new procedure for using cash registers will be no more than 25 thousand rubles. It includes the purchase of a new cash register with a fiscal drive with a fiscal key key validity period of at least 36 months, services of a fiscal data operator and services of a telecom operator.

Annual costs in the next two years may amount to no more than 4 thousand rubles, including the services of a fiscal data operator and telecom operator services.

According to the estimates of cash register manufacturers, the cost of modernizing a cash register currently used will be about 4-6 thousand rubles.

The costs of purchasing a cash register (up to 18,000 rubles per cash register) can be taken into account in expenses, including when applying the simplified tax system.