1. Cash registers are not used by credit institutions.

Cash registers are not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, operations to transfer, using electronic means of payment, orders of a credit institution to transfer funds.

Credit institutions are obliged to maintain a list of automatic settlement devices owned or used by them and which ensure the possibility of carrying out operations for the issuance and (or) receipt of cash using electronic means of payment and for the transmission of instructions to credit institutions for the transfer of funds. The procedure for sending the said list to the authorized body and the form of the said list shall be established by the Bank of Russia upon agreement with the authorized body.

1.1. Cash registers are not used by organizations and individual entrepreneurs in automatic settlement devices when making payments made exclusively with the coin of the Bank of Russia, with the exception of automatic settlement devices powered by electrical energy (including electric accumulators or batteries).

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the peculiarities of their location, can make settlements without the use of cash registers when carrying out the following activities and when providing the following services:

the sale of newspapers and magazines on paper, as well as the sale of related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;

sale of securities;

sale by a driver or a conductor in the passenger compartment of a vehicle of travel documents (tickets) and coupons for travel in public transport;

providing meals to students and employees of educational organizations implementing basic general education programs during training sessions;

trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods at trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products, except for trading in non-food products, which are defined in the list approved by the Government of the Russian Federation;

retail sale of food and non-food products carried out outside the stationary trade network (with the exception of technically complex goods and food products that require certain storage and sale conditions, goods subject to mandatory labeling with identification means) from hands, from hand carts, baskets and other special devices for demonstration , ease of carrying and selling goods, including in passenger cars of trains and on board aircraft;

sale of ice cream in kiosks, as well as sale of non-alcoholic beverages, milk and drinking water by bottling;

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and gourds;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

repair and coloring of footwear;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and the disabled;

realization by the manufacturer of products of national art crafts;

plowing gardens and sawing firewood;

porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

renting (renting) of residential premises by an individual entrepreneur, as well as residential premises together with parking spaces located in apartment buildings owned by this individual entrepreneur on the right of ownership;

retail sale of shoe covers.

2.1. Individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs carrying out the types of entrepreneurial activities established by subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, can carry out settlements without the use of cash registers, subject to the issuance (sending) to the buyer (client) of a document confirming the fact of the settlement between an individual entrepreneur and the buyer (client), containing the name of the document, its ordinal number, details established by paragraphs four - twelve of clause 1 of this Federal Law.

2.2. Cash registers are not used by individual entrepreneurs who apply the special tax regime "Tax on professional income" in relation to income subject to tax on professional income.

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

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

4. The Government of the Russian Federation establishes the procedure for issuing and recording the documents specified in paragraph of this article.

5. Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practices) located in rural settlements where there are no pharmacy organizations may not use cash registers.

6. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation.

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

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

8. The provisions of paragraph 2 (with the exception of the trade in bottling drinking water and the retail sale of shoe covers), paragraphs and this article do not apply to organizations and individual entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods.

9. Cash registers shall not be used in non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.

10. Cash registers are not used by organizations exercising the powers of state authorities of the constituent entities of the Russian Federation and local governments to provide for a fee the right to use parking lots (parking spaces) located on public roads of regional (intermunicipal) and local significance, as well as parking lots (parking spaces) created on land plots owned by the constituent entities of the Russian Federation, owned by municipalities or state property for which is not delimited, when such organizations make payments for the provision of this right, subject to transfer in full in the context of each calculation for an account opened with a territorial body of the Federal Treasury within five working days from the date such organizations receive funds.

The state authority of the constituent entity of the Russian Federation shall bring to the attention of the authorized body information about the organizations specified in the first paragraph of this clause within five working days from the date of vesting such organizations with the powers specified in the first paragraph of this clause.

In the event of a change in information about the organizations specified in this paragraph, the state authority of the constituent entity of the Russian Federation, within five working days from the date of change in such information, brings the relevant changes to the attention of the authorized body.

11. When the insurer makes settlements with policyholders with the participation of insurance agents who are not organizations or individual entrepreneurs and act on behalf and at the expense of the insurer, as part of the insurance activities carried out in accordance with the Law of the Russian Federation of November 27, 1992 N 4015-1 "On the organization of insurance business in the Russian Federation", the insurer uses cash registers when this insurer receives funds from such an insurance agent with the direction of a cash receipt (form of strict reporting) in electronic form to the insured.

12. Cash registers may not be used by state and municipal libraries, as well as libraries of the Russian Academy of Sciences, other academies, research institutes, educational organizations when providing paid services to the population related to librarianship on the premises of these libraries.

The list of paid services provided by the libraries specified in this paragraph without the use of cash registers is approved by the Government of the Russian Federation.

13. Cash register equipment may not be used when making payments:

partnerships of property owners (including partnerships of homeowners, horticultural and gardening non-profit partnerships), housing, housing construction cooperatives and other specialized consumer cooperatives for providing services to their members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payment for housing premises and utilities;

educational organizations in the provision of services to the population in the field of education;

physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;

houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethno-cultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers in the provision of services to the population in the field of culture.

The provisions of this paragraph do not apply to cash settlements, as well as settlements with the presentation of an electronic means of payment, provided that the buyer (client) interacts directly with the user.

14. Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and season tickets to visit theaters that are state or municipal institutions, carried out by hand and (or) tray.

The provisions of this paragraph do not apply to cases of sale of the said entrance tickets and subscriptions using the Internet and communication networks.

The provisions of Article 2 of Law No. 54-FZ are used in the following articles:

• The procedure and conditions for the use of cash registers

  5. When replacing the operator of fiscal data and making changes to other information entered into the cash register when generating a registration report or a report on changing the registration parameters, the user, using cash register equipment, generates a report on changing the registration parameters, and all generated fiscal documents for which confirmation of the fiscal data operator has not been received shall be transferred to the fiscal data operator, except for the cases specified in paragraph 7 of Article 2 of this Federal Law.

• Agreement for the processing of fiscal data

  1. An agreement for the processing of fiscal data is concluded between the operator of fiscal data and the user, except for the cases specified in paragraph 7 of Article 2 of this Federal Law, as well as the case if the operator of fiscal data and the user are the same person.

• Requirements for a cash receipt and a strict reporting form

  2. In the cases specified in Clause 7 of Article 2 of this Federal Law, the details specified in paragraphs sixteen to eighteen of Clause 1 of this Article may not be indicated on a cash receipt and a strict accountability form.

• Obligations of organizations and individual entrepreneurs performing settlements, users

  when making settlements using electronic means of payment, ensure that identical information on the amount of settlement is entered into cash registers and into the devices specified in paragraph two of clause 1 of Article 2 of this Federal Law;

Basic concepts used in the law on cash registers

The basic concepts used in the Federal Law of 05/22/2003 N 54-FZ (as amended on 07/03/2016) "On the use of cash registers in the implementation of cash payments and (or) settlements using electronic means of payment" are contained in the article 1.1 of the Law.

Table

The most important concepts

It should be noted that the company or individual entrepreneur - the seller is named in the law as a user of cash registers. It is also important to pay attention to the changes in terminology that have taken place since 2016. Thus, new concepts appeared in the law. The reason for introducing new concepts is the need to improve calculations using cash registers and transfer data to the tax authority.

The most important concepts that are found in the law include the following.

Table

New concepts used in legislation

Thus, it is clear that the law provides:

Expansion of electronic document management;

Use of new automatic devices for calculations;

Creation of fiscal databases;

Implementation of interaction with federal authorities through a special information resource called the "cabinet of cash registers".

It is also expected to improve the protection of cash registers through the use of a fiscal attribute key, a master key.

New registers are also being introduced, so in addition to the register of cash registers, there will be a register of fiscal accumulators, a register of expert organizations.

It will be possible to check checks by checking the fiscal sign, that is, by using an encryption protection tool. Such a tool is necessary to check checks, in order to avoid falsification. In this case, one should distinguish between the fiscal sign of the operator, the fiscal sign of the document, the fiscal sign of the confirmation.

A number of new terms, concepts and legal realities should facilitate the work of taxpayers, in particular, the introduction of an electronic office of cash registers provides for a reduction in the time for registering cash registers and interacting with the tax authority.

At the same time, the seller-user will require additional actions, in particular, the acquisition of new cash registers or the refinement of old models, the conclusion of agreements with the operator of fiscal data. Now the processing of fiscal data will be carried out by a specialized operator, which will transfer this data to the tax authority.

The use of cash registers

Cash registers are used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of certain cases established in Article 2 of the Federal Law of May 22, 2003 N 54-FZ.

Table

Cases when cash register equipment is not used

Technically complex goods that can be sold without the use of cash registers include goods included in the corresponding list of complex goods (Decree of the Government of the Russian Federation of November 10, 2011 N 924 (as amended on May 27, 2016) "On approval of the list of technically complex goods" ).

Here is a list of such products:

1. Light aircraft, helicopters and aircraft with an internal combustion engine (with an electric motor)

2. Passenger cars, motorcycles, motor scooters and vehicles with an internal combustion engine (with an electric motor) intended for movement on public roads

3. Tractors, motoblocks, motor cultivators, machinery and equipment for agriculture with an internal combustion engine (with an electric motor)

4. Snowmobiles and vehicles with an internal combustion engine (with an electric motor) specially designed for driving on snow

5. Sports, tourist and pleasure vessels, boats, boats, yachts and floating vehicles with an internal combustion engine (with an electric motor)

6. Navigation and wireless communication equipment for domestic use, including satellite communications, having a touch screen and having two or more functions

7. System units, stationary and portable computers, including laptops, and personal electronic computers

8. Laser or inkjet multifunction devices, monitors with a digital control unit

9. Sets of satellite television, game consoles with a digital control unit

10. TVs, projectors with a digital control unit

11. Digital photo and video cameras, lenses for them and optical photo and cinema equipment with a digital control unit

12. Refrigerators, freezers, washing machines and dishwashers, coffee machines, electric and combined stoves, electric and combined ovens, air conditioners, electric water heaters with an electric motor and (or) microprocessor automation

13. Wrist and pocket watches, mechanical, electronic-mechanical and electronic, with two or more functions

Changes regarding the application of CCP

In addition, since 2016, the buyer has the right to receive a check in electronic form. The user has the right to send to the buyer (client) to the subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address) provided by the buyer (client) to the user before the settlement is made, information in electronic form identifying such a cash receipt or such a strict reporting form (registration number of cash registers, amount, date and time of calculation, fiscal attribute of the document).

Accordingly, the buyer on the Internet site can check whether the check has actually been issued. This innovation should protect the buyer from situations where their rights are not respected, for example, the right to return defective goods.

In addition, now a check sent by e-mail will act on a par with a printed CCP. A cash receipt or a strict accountability form received by the buyer (client) in electronic form and printed by him on paper is equated to a cash receipt or a strict accountability form printed by cash registers on paper, provided that the information specified in such a cash register check or such form of strict accountability are identical to the cash receipt or the form of strict accountability sent to the buyer (client) in electronic form. This innovation is quite important for buyers who often make purchases in online stores.

If the seller is in a hard-to-reach place or does not have to use cash registers, then he issues a strict reporting form. In order for the seller to issue the appropriate form, he must be asked about it, but the refusal to issue the form will be unlawful.

Requirements for the register of cash registers and the register of fiscal drives

The requirements for the register of cash registers are contained in Article 3 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" . In accordance with the changes made in 2016, a register of fiscal accumulators has also been introduced.

The State Register of Cash Registers (hereinafter referred to as the State Register) is a state information resource and is in federal ownership.

The state register of cash register equipment consists of two sections.

The first section of the State Register contains information about models of cash registers used by organizations and individual entrepreneurs when they carry out cash settlements and (or) payments using payment cards in cases of selling goods, performing work or providing services, with the exception of information about models of cash registers. - cash registers used by credit institutions when performing cash transactions.

The second section of the State Register contains information about the models of cash registers permitted for use by credit institutions when performing cash transactions, as well as about the software products used in them, and is formed on the basis of information provided by the Central Bank of the Russian Federation (Decree of the Government of the Russian Federation of 01.23.2007 N 39 "On approval of the Rules for maintaining the State Register of cash registers, requirements for its structure and composition of information").

The register of cash registers contains the following information:

Full name of the manufacturer of cash registers, indicating the legal form;

Taxpayer identification number assigned to the manufacturer of cash registers;

Name of the model of cash register equipment;

Information on the possibility of using cash registers only in automatic settlement devices (in case the cash register equipment is intended for use only in automatic settlement devices);

Information on the possibility of using cash registers only for making settlements using electronic means of payment on the Internet (if the cash registers are intended only for making settlements using electronic means of payment on the Internet);

Information on the possibility of using cash register equipment only as an automated system for strict reporting forms (in case the cash register equipment is an automated system for strict reporting forms);

Names of models of fiscal drives, information about which is contained in the register of fiscal drives and in respect of which the federal executive body in the field of security on the basis of an examination of the results of assessing the impact of models of cash registers on the fulfillment by these models of fiscal drives of the established requirements for encryption (cryptographic) means for the protection of fiscal data, conclusions were prepared on the absence of this impact, as well as the dates and numbers of extracts from these conclusions;

Date of issue and number of the positive expert opinion of the expert organization on the compliance of the model of cash registers with the requirements of the legislation of the Russian Federation on the use of cash registers and the information contained in such a conclusion.

To include cash register equipment in the register, it is necessary to submit an appropriate application to the tax authority.

In addition to the application, you must submit:

Conclusion on the conformity of the model of cash registers;

Other documents confirming the information specified in the statement of compliance with the model of cash registers.

Accordingly, the tax authority decides:

On registration of the CCP model;

Denial of registration.

Also, information about the model can be excluded from the registry. Information about the model of cash register equipment is excluded from the State Register on the basis of:

a) statements of an organization or an individual entrepreneur indicated in the State Register as a supplier;

b) decisions of the Federal Tax Service on non-compliance of the model of cash registers with the established requirements in the event of an appeal by a federal executive body, a state authority of a constituent entity of the Russian Federation, a local government body, an organization or an individual.

Since 2016, requirements for maintaining a register of fiscal accumulators have also been introduced.

This register contains the following information:

Full name of the manufacturer of the fiscal drive, indicating the legal form;

Taxpayer identification number assigned to the manufacturer of the fiscal accumulator;

Name of the model of the fiscal drive;

Date and number of the document on compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data, issued by the federal executive authority in the field of security;

Names of models of cash registers, information about which is contained in the register of cash registers and in respect of which the federal executive body in the field of security, on the basis of an examination of the results of assessing the impact of such models of cash registers on the fulfillment by this model of fiscal drive of the established requirements for for encryption (cryptographic) means of protecting fiscal data, conclusions were prepared on the absence of the indicated influence, as well as the dates and numbers of extracts from these conclusions;

Validity periods of fiscal attribute keys contained in the fiscal accumulator.

In order to register a fiscal drive, you must also submit an application to the tax authority.

The application must be accompanied by:

A copy of the document on the compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data and extracts from the conclusions;

Documents that confirm the information contained in this application, and the details of which are indicated in this application.

Accordingly, if a company or an entrepreneur plans to purchase cash registers, then it is necessary to clarify on the website of the tax authority whether the CCP model is contained in the relevant register. Similar information should be clarified in relation to fiscal drives for data transmission to the tax authority via the Internet.

So, if the cash register equipment or the fiscal drive were excluded from the register, then it is no longer possible to use the corresponding equipment.

Examination of models of cash registers and technical means of the operator of fiscal data

Since 2016, a new procedure for the examination of models of cash registers has been introduced (introduced by the Federal Law of 03.07.2016 N 290-FZ), such an examination is necessary in order to establish the compliance of the equipment with the requirements of the law, as well as the possibility of data transfer online.

Now it is not enough that the examination of cash registers was carried out by any organization that has the technical means for its implementation.

New requirements for expert companies have been introduced.

1. Status in the register of expert organizations.

The following information is indicated in the register of expert organizations:

Full name of the organization;

Taxpayer identification number;

Surname, name, patronymic (if any) of experts, total number of employees;

Names and details of documents confirming the organization's compliance with the requirements for expert organizations.

2. The presence of the number of expert organizations established by law.

The expert organization must have at least two experts who are employees of the expert organization on the basis of labor contracts.

3. The presence of net assets.

Net assets are assets backed by the organization's own capital.

The value of net assets of both a limited liability company and a joint-stock company is calculated on the basis of financial statements (clause 2, article 30 of Law N 14-FZ, clause 3 of article 35 of Law N 208-FZ, clause 1 of the Order, approved . By order of the Ministry of Finance of August 28, 2014 N 84n).

Accordingly, in relation to expert organizations, such an organization must have net assets of at least 10 million rubles.

4. Compliance with other requirements, including confidentiality of information:

Ensure the confidentiality of information obtained in the course of the examination;

On July 15, 2016, a new edition of 54-FZ "On the use of cash registers" came into force. It refers to the phased transition of business to the use of cash registers with Internet access (online cash registers). Now data about each of your sales must be transmitted over the Internet to the fiscal data operator (aka OFD). And from him they will already go to the tax office.
Almost the entire retail business falls under this law, so we recommend that you familiarize yourself with this material in more detail and take care of buying an online cash register in advance.

Terms of introduction of changes in 54-FZ

On July 1, 2017, enterprises on the general and simplified taxation systems joined the law.
From July 1, 2018, all other companies will transfer. The exception is enterprises in the service sector and individual entrepreneurs with one employee. For them, the deadline has been extended to July 1, 2019 of the year.

What changes are taking place in accordance with the innovations in 54-FZ?

The scheme of interaction between the client and the tax authorities and the CTO has changed. The diagram used to look like this:

That is, a store that wants to install a CCP for itself must purchase it from a distributor of this equipment, conclude an agreement for servicing in the TsTO (often TsTOs are also distributors of equipment) and register with the tax authorities.

The new schema will look like this:

The first point is clear and remains the same. You simply buy equipment from a distributor. What's next for the new scheme? Next, you register online with the tax office (according to the new amendments, registration is provided directly at your tax office) and conclude an agreement for the processing of fiscal data with one of the fiscal data operators, in short - OFD. That is, your data on each punched check in electronic form will be transferred by the CCP to the OFD, where they are accumulated (and stored), and then transferred to the tax office.

CTO at the same time drops out of the chain. A binding contract with them is not required. If you need service for your cash register, please contact ASC(authorized service center), which serves the CCP of your brand. For example, our company is engaged in maintenance of TOL brand equipment.

Electronic checks for the buyer

In accordance with the new amendments made to the bill by the Federation Council, you are required to issue a cash receipt to the buyer. If the client has provided you with his e-mail (he must do this before the settlement with you), you can send this check in electronic form to him by mail. This does not apply to stores located in areas remote from chains.

In addition, the data that you are required to transfer in the check is changing. If earlier it was enough to indicate the total amount of the invoice in the check, now you will have to indicate the amount for each product, including VAT.

Will your old cash register equipment work in the new environment?

It will, provided that its supplier issues a special retrofit kit that will allow you to replace your old ECLZ (in accordance with the new law it will no longer be needed) with the so-called fiscal accumulator. It will store in an uneditable and encrypted form data on all checks posted.

The replacement of the fiscal drive is carried out every year, and for small businesses (payers of a patent, a simplified taxation system) and the service sector - every 3 years.
At the same time, you are obliged to ensure the safety of fiscal drives for at least 5 years from the date of their registration with the tax authorities;

If you used an offline cash register without a connection with the program: Some stand-alone cash registers are also being upgraded to comply with the law. True, there is one nuance here. You will have to enter all your goods into an autonomous cash register (this is quite difficult and it is recommended that such an operation be carried out by a specially trained person), and later, when selling, indicate all goods, their quantity and VAT rate. And this, you know, is difficult and takes a lot of time.

Is it possible to upgrade the UTII printer (receipt printer) to the requirements of 54-FZ? Yes, of course you can. Only this modernization will cost more than the modernization of the cash desk with ECLZ. But, if you bought a UTII printer in 2016, most likely you will need a simple flashing of the device + a fiscal drive. The cost of such modernization starts from 13 thousand rubles.

What equipment is already eligible?

New models of FPrint fiscal registrars (ATOL) are suitable for the law. Prices are for a model with a fiscal drive for 15 months. On sale there are models with a fiscal drive for 36 months or without FN.

15 000 rub. printing speed: 50 mm/sec. Auto cut: no Check Width: 57	ATOL 11F 19 500 rub. print speed: 70 mm/sec. Auto cut: no Check Width: 57	27 000 rub. print speed: 200 mm/sec. Auto cut: There is Check Width: 57	print speed: 200 mm/sec. Auto cut: yes Check Width: 80

The use of CCP applies to patent and UTII payers

The use of CCP applies to payers of the patent and UTII; at the same time, it retains the ability to write out a strict reporting form by hand, but only for the types of activities determined by the Government of the Russian Federation.
Recall that enterprises applying a patent (that is, for small businesses that were not required to apply CCP) will have another whole year to switch to a new order - until July 1, 2018. And for the service sector and individual entrepreneurs with 1 employee, in accordance with the Federal Law as amended by 290-FZ of November 27, 2017, this period was extended to July 1, 2019.
We also note that companies operating on a simplified taxation system, on UTII and a patent, must use a fiscal accumulator for 36 months. They went on sale in the fall of 2017.

Who is released?

According to the law, there is a certain list of types of activities exempted from the use of CCP. Basically, these are fair trade, trade in kiosks, trade in kvass and beer from tanks, sale of securities, sale of tickets for transport, peddling small retail trade in food and non-food products, organizations and individual entrepreneurs making payments in remote or hard-to-reach areas, etc. A complete list can be found in paragraph 5. article 2 of the bill of amendments to 54-FZ.

New powers of tax authorities

Now the tax authorities can have unimpeded access to fiscal data stored on the fiscal drive. They can also request data on all transactions from the OFD. Tax data can ask banks for almost any information about your money in accounts. The amendments made to the Federation Council state that these powers are given to the tax authorities to verify compliance with the requirements for the application of CCP.

What will be the penalties?

The penalty will be calculated based on the amount of your transactions carried out without the use of CCP.
If in more detail:

• For officials - from a quarter to a half of the amount of transactions, but not less than 10 thousand rubles.
• For legal entities - from 3/4 to all the amount of transactions, but not less than 30 thousand rubles.

But this is not the only penalty. The bill provides for additional penalties in case of non-compliance with certain provisions of the law: if you did not send an electronic check at the request of the buyer, if you use a cash register that does not meet all the requirements of the law, do not provide data on transactions at the request of the tax authorities, etc.

Summarize

From July 1, 2017, you are obliged (and the patent and UTII from July 1, 2018):
1. Either purchase new fiscal equipment, or modify the old one to meet new requirements.
2. Register or re-register CCP with the tax office.
3. Conclude an agreement on the processing of fiscal data with one of the FDOs (fiscal data operator)
4. Ensure the correct operation of the cash register and the transfer of each check to the OFD, which then transfers this data to the tax office.
5. Send the client a check in electronic form or, at his request, issue a paper one.
6. Once every 15 months, replace the fiscal memory unit.
7. Ensure the safety of fiscal accumulators for at least 5 years from the date of their registration with the tax authorities;
Download Federal Law No. 290-FZ of July 3, 2016 "On Amendments to the Federal Law "On the Use of Cash Registers in Cash and (or) Payment Card Payments" and Certain Legislative Acts of the Russian Federation"

General issues

What is OFD?

The fiscal data operator (OFD) is an intermediary company that, in accordance with Federal Law 54, collects data from cash registers, stores them and sends them to the Federal Tax Service. It is impossible to transfer data to the tax office on your own, as required by the new legislation, you need to conclude a service agreement with one of the fiscal data operators. The list of OFDs can be viewed on the tax website.

What is a KCT?

Cash registers (CCP) are computer devices and their complexes for cash and electronic payments. They record settlement data on fiscal drives and transfer it to the tax authorities through a fiscal data operator. For buyers of cash registers, cash receipts are generated in electronic or paper format.

What are the requirements for CCP to work with OFD?

1. The online cash register must be connected to the Internet.
2. Inside the case of the cash register there is a slot for a fiscal drive.
3. The cash register must be able to print receipts with QR codes.
4. The cash register program (online cash desk) must work with the fiscal drive and with OFD.

What is a fiscal accumulator (FN) and how to choose it?

The fiscal drive (FN) is the main memory in the cash register, replacing the electronic contact tape (EKLZ) used previously.

The main tasks of the FN:

• sign the generated check with a fiscal sign and control the sending of the check to the fiscal data operator,
• store cash receipts in its own memory in case of any communication problems.

Fiscal accumulators differ in terms of validity. It can be 13, 15 or 36 months. The choice of FN depends on the taxation system and the characteristics of the work. It makes no sense to take FN for 36 months if you have a lot of sales. His memory will quickly fill up, and he will last as long as the FN for 13 months. .

Is it necessary to conclude an agreement with the CTO for the maintenance of cash registers?

Working with a technical service center (TSC) is not a prerequisite. However, over time, it may be required to repair cash registers.

Questions from online store owners

Should online stores issue a receipt?

The online store must issue a check to the buyer, regardless of the method of payment - online payment on the site or upon receipt in cash or by card. In the case of online payment for goods by electronic means of payment, online stores must send the buyer a receipt in electronic form by sms or to an e-mail address, while a paper receipt is not printed. In other cases, the general rules apply - the check must be issued at the time of settlement. The buyer can ask for both electronic and paper checks.

At what address should I register a cash register for an online store?

For settlements via the Internet, the address of the website of the online store must be indicated in the cash receipt and in the application for registration of the CCP. For settlements with the courier upon receipt of the order, another cash desk is needed, for which one of the options can be indicated as the place of settlement: the brand, model and registration number of the courier's car, the address of the organization, the address of the IP registration.

The final stage of the reform on the transition of business to a new CCP was marked by the adoption of a package of amendments to the law on online cash registers. So, on June 21, 2018, the State Duma approved in the third reading a draft law on amendments to Law No. 54-FZ dated May 22, 2003.

Note: at the time of this writing (June 29, 2018), the law had passed a hearing in the Federation Council and was sent for signature to the President of the Russian Federation. The adoption of the bill is scheduled for July 2018.

The new amendments concretized the concept of an electronic means of payment, expanded the circle of persons who have the right not to use new cash registers or use them offline, and also clarified the procedure for generating a check for non-cash settlements with individuals. Let us consider in more detail the main changes introduced by the draft law No. 344028-7.

List of main amendments to Law No. 54-FZ dated May 22, 2003

The name of the law No. 54-FZ of May 22, 2003 was changed.

After the approval of the amendments, the law on online cash registers will be called the law "On the use of cash registers in the implementation of settlements in the Russian Federation." The mention of electronic means of payment has been excluded from the name.

Note: at the moment (before amendments) the law is called: "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment."

The law includes new concepts of "beneficial owner", "version of the CCP model" and "beneficiary"

Thus, within the framework of Law No. 54-FZ, a beneficiary person will be considered an individual who ultimately directly or indirectly (through third parties) owns (has a predominant participation of more than 25% in the capital) of an organization or has the ability to control the actions of an organization and (or) its head, chief accountant, member of the collegial executive body or founder. This person is considered to be the beneficial owner of the head, chief accountant, member of the collegial executive body or founder of the organization, unless there is reason to believe that the beneficial owner is another individual.

Note: the concept of "beneficial owner" in the context of this law affects only representatives of companies - manufacturers of cash registers, fiscal data operators and expert organizations.

Expanded concept of calculations

In addition to those specified in paragraph 18, article 1.1 of Law No. 54-FZ, the calculations now include the receipt and payment of funds in the form of prepayment and (or) advances, the offset and return of prepayments and (or) advances, the provision and repayment of loans for payment for goods, works, services or provision or receipt of other consideration for goods, works, services.

Clarified the procedure for generating a check when offsetting or returning an advance for certain services

When making these payments by individuals for services provided in the field of cultural events, for the transportation of passengers, baggage and cargo, for the provision of communication services and other services determined by the Government of the Russian Federation, the seller may generate one cash receipt (SRF) containing information about all services rendered within a day or another billing period not exceeding a calendar month (but no later than the first business day following the end of the billing period).

The cash document generated in this case is not sent to the client.

The list of activities for which the use of online cash registers is optional has been expanded

After the changes come into force, the following will not be required to use online cash registers:

• sellers in the provision of services for the carriage of baggage and cargo using automatic settlement devices;
• sellers selling milk and drinking water in bottling;
• vending machines that sell goods (with the exception of excisable products and technically complex goods and goods subject to mandatory labeling), provided that a QR code is displayed on the device’s display, allowing the buyer to read the generated cash receipt (SRF).

Note: the release of vending from the obligation to use online cash registers when generating a QR code on the display is possible provided that its serial number is applied to the body of the device, which can be easily read by the client (that is, the number must be located so that the buyer can see it without difficulty without making any effort to find it).

Read also: Online cash desks for vending machines - cash desks for vending machines in 2019

Insurance agents (individuals), credit organizations, paid parking lots, and state and municipal libraries also received exemptions from online cash desks when providing related services.

Vending machines that accept only Bank of Russia coins and are not powered by a mains or battery (for example, machines selling chewing gum or shoe covers) may also not use online cash registers.

The possibility of using online cash desks in offline mode is provided on the territory of the facilities of the FSB, state security, foreign intelligence, and military facilities.

The list of individual entrepreneurs on PSN, exempted from the use of online cash registers, has been determined

Permanent exemption from the obligation to use cash registers was granted to individual entrepreneurs on a patent, carrying out all types of activities, except for:

• hairdressing and cosmetic services;
• repair and maintenance of household radio-electronic equipment, household machines and appliances, clocks, as well as repair and manufacture of metal products;
• maintenance and repair of vehicles and motor vehicles, machinery and equipment;
• provision of services for the transportation of passengers and goods by road and water transport;
• veterinary services;
• services for conducting physical education and sports classes;
• hunting management and hunting;
• medical or pharmaceutical activities carried out by a person who has a license for these types of activities;
• rental services;
• retail and catering services;
• production of dairy products;
• commercial and sport fishing and fish farming;
• repair of computers and communication equipment.

Note: a complete list of activities exempted from the use of CCP is given in Art. 2 of Law No. 54-FZ.

It is worth noting that individual entrepreneurs on UTII and USN did not receive exemptions from the use of online cash desks at all.

The main condition for the release of an individual entrepreneur on PSN from the obligation to use online cash registers is the issuance to the buyer (client) of a document confirming the fact of the calculation. In this case, the document must have a serial number and other details established by par. 4-12 p. 1 art. 4.7 of Law No. 54-FZ.

Clarified the procedure for using online cash registers when making cashless payments

If earlier Law No. 54-FZ did not give an unambiguous answer to the question of the need to use online cash registers when paying by bank transfer, then after the amendments are made, this gap will be eliminated. So, according to the new version of the law, the settlements, in the implementation of which the use of cash registers is mandatory, include non-cash settlements.

Note: when making non-cash payments between business entities (individual entrepreneurs and organizations), the use of online cash registers is not necessary.

The deadline for the transition to online cash registers for cashless payments with individuals according to the new changes is no later than July 1, 2019.

The procedure for issuing a check when making cashless payments is determined

Upon receipt of payment by bank transfer from the buyer (client), sellers are obliged to transfer to him a cash receipt or BSO in one of the following ways:

• in electronic form to an email address or in the form of SMS to a phone number;
• in paper form along with the goods (at the same time, it is no longer necessary to send a check in electronic form);
• in paper form at the first meeting of the seller with the client (also without transferring the check in electronic form).

The maximum term for generating a receipt for settlements by bank transfer is no later than the business day following the day the settlement is made, but no later than the moment the goods are transferred.

The list of details of the application submitted when registering an online cash desk with the Federal Tax Service has been supplemented

In addition to the details specified in paragraph 2 of Art. 4.2 of Law No. 54-FZ, in an application submitted by an individual entrepreneur and an organization to the tax authorities, the following must be indicated:

• information on the use of CCPs when accepting funds from the sale of lottery tickets (including electronic ones), accepting lottery bets and paying winnings when carrying out lottery activities (in case of registering a CCP that will be used by the user when carrying out these activities);
• information on the use of CCP with automatic devices specified in paragraph 5, 1 of Art. 1 2 of Law No. 54-FZ, including the numbers of these devices (when registering a CCP intended for use with automatic devices in these cases).