What does Federal Law 54 say? The Law “On the use of cash register equipment. How to switch to work under the new rules: step by step
Federal Law of May 22, 2003 No. 54-FZ “On the Application cash register equipment..." (hereinafter referred to as Law No. 54-FZ) was updated back in 2016.
Corresponding changes were made to it by Federal Law No. 290-FZ dated 07/03/2016 (hereinafter referred to as Law No. 290-FZ), but only on July 1, 2017, for cash registers registered with the tax authorities before 02/01/2017, the “transition period” ended ", during which it was possible to apply CCP, guided by the old requirements of Law 54-FZ (clause 3 of Article 7 of Law No. 290-FZ). Thus, many organizations and individual entrepreneurs have only recently encountered innovations.
CCP is used in the territory Russian Federation mandatory for all organizations and individual entrepreneurs when making payments, with the exception of cases established by Law No. 54-FZ (Article 1.1, Part 1, Article 1.2 of Law No. 54-FZ). We will discuss these cases in more detail below.
Moreover, the new edition of Law 54-FZ clarifies that calculations- This:
- acceptance or payment Money using cash and (or) electronic means of payment for goods sold, work performed, services provided;
- accepting bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting gambling;
- acceptance of funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting lotteries.
Important!
From July 1, 2017, cash register systems must be used not only for payments in cash or using bank cards, but also when making payments using electronic means of payment.
This means that when making payments using payment systems, for example, PayPaI, Yandex.Money, etc., sellers must also use cash register systems (Clause 19, Article 3 of the Federal Law of June 27, 2011 No. 161-FZ “On National payment system"). Moreover, the Ministry of Finance of the Russian Federation clarified that even if an individual makes a payment through a bank by payment order, then upon receipt from individuals payments to the current account, the seller is obliged to issue a cash receipt (see, for example, Letter of the Ministry of Finance of Russia dated August 15, 2017 N 03-01-15/52356).
The check is sent to the subscriber number or email address specified by the buyer before payment, except in cases where the organization (IP) does not have the ability to receive the specified buyer data. In this case, the organization (IP) must take all measures to obtain the buyer’s data. One of such measures may be reaching an agreement with a credit institution to request buyer data when the buyer (client) submits an order to the credit institution (Letter of the Ministry of Finance of Russia dated August 15, 2017 N 03-01-15/52356).
It is not yet clear how to implement these recommendations. But entrepreneurs have time to resolve this issue. The fact is that, according to paragraph 9 of Article 7 of Law No. 290-FZ, if organizations or individual entrepreneurs, in accordance with Law No. 54-FZ (as amended before the entry into force of Law No. 290-FZ), has the right not to use cash register systems, this right remains with them until 07/01/2018.
Since before the amendments to Law 54-FZ it was not necessary to use cash register systems for payments by electronic means of payment (except for payments with payment cards), organizations or individual entrepreneurs will be required to use cash register equipment in such situations only after 07/01/2018 (Letter of the Ministry of Finance of Russia dated 13.10. 2017 N 03-01-15/67149). We hope that by this time the issue with the practical implementation of innovations will somehow be resolved (appropriate changes will be made to the legislation).
Who can avoid using online cash registers?
In accordance with the provisions of Law No. 54-FZ, the following categories of taxpayers can currently make payments without the use of online cash registers:
Exemption from the use of online cash registers when making payments
| Who can't use it? | Based on what? |
| Organizations and (or) individual entrepreneurs when making payments using an electronic means of payment between them (including using the remote banking system - the “Client-Bank”, “Internet Banking”, “Mobile Banking” systems) | clause 9 art. 2 of Law No. 54-FZ, paragraph 19 of Art. 3 of Federal Law No. 161-FZ dated June 27, 2011 “On the National Payment System”, Letters of the Federal Tax Service of Russia dated February 9, 2017 No. ZN-3-17/830@, dated February 2, 2017 No. ED-4-20/1848@, Bank Russia dated 03/06/2012 No. 08-17/950 (clause 4) |
Organizations and individual entrepreneurs carrying out the activities listed in clause 2 of Art. 2 of Law No. 54-FZ.
|
clause 2 art. 2 of Law No. 54-FZ, Letter of the Ministry of Finance of Russia dated June 28, 2017 No. 03-01-15/40934 |
| Organizations and individual entrepreneurs located in areas remote from communication networks, subject to the issuance to the buyer, upon his request, of a document confirming the fact of payment. The list of such areas is determined regional body executive branch and published on their websites | clause 3, clause 7 art. 2 of Law No. 54-FZ, Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 “On approval of the criterion for determining areas remote from communication networks” |
| Organizations and individual entrepreneurs carrying out payments NOT for goods (works, services) sold, in particular, when making payments under loan agreements | Art. 1.1 of Law No. 54-FZ, Letter of the Federal Tax Service of Russia dated December 20, 2016 No. ED-4-20/24495 |
| Credit organizations when using automatic devices for settlements | clause 1 art. 2 of Law No. 54-FZ |
In addition, in accordance with the “transitional provisions” of Law No. 290-FZ, until 07/01/2018, as already mentioned, organizations and individual entrepreneurs previously exempted from using CCT may NOT use CCT (clause 9 of Article 7 of Law No. 290-FZ) , as well as organizations and individual entrepreneurs:
- Performing work and providing services to the public (subject to their issuance of the appropriate strict reporting forms) (Clause 8, Article 7 of Law No. 290-FZ).
- Individual entrepreneurs on PSN, as well as organizations and individual entrepreneurs on UTII when carrying out types of business activities for which UTII is applied (subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work) , service)) (Clause 7, Article 7 of Law No. 290-FZ).
- Carrying out trading using vending machines (Clause 11, Article 7 of Law No. 290-FZ)
For your information!
Bill No. 273256-7 was introduced into the State Duma of the Federal Assembly of the Russian Federation, which provides for amendments to Article 7 of Law 290-FZ and an extension until 07/01/2019 of the possibility not to use cash register systems by organizations and individual entrepreneurs listed in the above cases
We also note that until July 31, 2017, the use of cash registers was mandatory for the retail sale of alcoholic beverages, including in the provision of services Catering(Letters of the Ministry of Finance of Russia dated March 27, 2017 No. 03-01-15/17554, Rosalkogolregulirovanie dated January 31, 2017 No. 2148/03-04). This requirement was provided for in paragraph 10 of Art. 16 of the Federal Law of November 22, 1995 No. 171-FZ “On government regulation production and turnover ethyl alcohol..." (hereinafter referred to as Law No. 171-FZ) (as amended by clause 11, article 1, clause 4, article 9 of the Federal Law of July 3, 2016 No. 261-FZ).
But from July 31, 2017, this rule prescribes the use of cash registers in accordance with Law 54-FZ, and not in all cases of retail sale of alcohol (clause 13 of article 1, clause 1 of article 8 of Federal Law dated July 29, 2017 No. 278-FZ , Letter of the Ministry of Finance of Russia dated 09/05/2017 No. 03-14-17/56802). That is, from this date, individual entrepreneurs on PSN, as well as organizations and individual entrepreneurs on UTII when selling alcohol, have the right not to use cash register until 07/01/2018.
However, at the same time, Rosalkogolregulirovanie and the Ministry of Finance of the Russian Federation remind that the absence of an obligation to use cash registers does not relieve one from the obligation to transfer information about the retail sale of alcoholic beverages to the Unified State Automated Information System.
In addition, in accordance with paragraphs. 13 clause 2 art. 16 of Law N 171-FZ establishes a ban on the retail sale of alcoholic products (with the exception of sellers engaged in the retail sale of beer, beer drinks, cider, poire and mead) without providing the buyer with a document with a bar code on it containing information about the fact of recording information about the retail sale of alcoholic beverages in EGAIS.
Thus, retail sellers of alcohol (with the exception of sellers engaged in the retail sale of beer, beer drinks, cider, poire and mead) are required to issue the buyer a document recording the sale of alcoholic products in the Unified State Automated Information System even in cases where they are exempt from the obligation to use cash registers (Letter Ministry of Finance of Russia dated 09/05/2017 No. 03-14-17/56802).
Therefore, the relaxations regarding the possibility of not using CCP actually affected only organizations and individual entrepreneurs engaged in retail sales alcohol when providing public catering services (clause 13, clause 2, article 16 and clause 2.1, article 8 of Law 171-FZ). Thus, from July 1, 2017, most organizations and individual entrepreneurs are still required to use online cash registers.
Responsibility for non-use of online cash registers
Control and supervision of compliance with the legislation of the Russian Federation on the use of cash register systems is carried out by tax authorities (clause 1, article 7 of the Law of the Russian Federation of March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation”, clauses 1, 2 of article 7 of Law No. 54-FZ).
Law No. 290-FZ amended the Code of Administrative Offenses and tightened liability for non-use (use in violation of established requirements) of cash registers.
Non-use of cash register devices in cases established by legislation on cash register devices
| Type of offense | Administrative responsibility | Base | |
| On officials | Per organization (IP) | ||
| For a primary offense | Fine from 1/4 to 1/2 of the settlement amount without cash register, but not less than 10 thousand rubles. | Fine for the organization from 3/4 to 1 of the settlement amount without cash register, but not less than 30 thousand rubles. | Part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation |
| In case of a repeated offense*, if the amount of settlements without cash register amounted to, incl. in total, 1 million rubles. and more | Disqualification for a period of 1 to 2 years | Administrative suspension of activities organizations and individual entrepreneurs for up to 90 days | Part 3 Art. 14.5 Code of Administrative Offenses of the Russian Federation |
| * Repeated commission of a homogeneous administrative offense is the commission of an administrative offense during the period when the user of a cash register is considered subject to administrative punishment in accordance with Article 4.6 of the Code of Administrative Offenses of the Russian Federation for committing a homogeneous administrative offense (subclause 2, clause 1, article 4.3 of the Code of Administrative Offenses of the Russian Federation). | |||
| Use of a cash register that does not meet the established requirements (use of a cash register in violation of the registration procedure, the procedure, terms and conditions of re-registration, the procedure and conditions of use established by the legislation of the Russian Federation on the use of cash register devices) | Fine 1,500 - 3,000 rubles. | Warning or fine for organization and individual entrepreneur 5,000 - 10,000 rub. | Part 4 Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, liability applies from 02/01/2017 (clause 15 of article 7 of Law No. 290-FZ) |
| Failure to send a cash register or BSO check to the buyer electronic form(failure to transfer, at the buyer’s request, the specified documents on paper in established cases) | Fine 2,000 rubles. | Warning or fine for the organization 10,000 rub. | part 6 art. 14.5 Code of Administrative Offenses of the Russian Federation |
The non-use of cash registers should be understood (clause 1 of article 3 of Law No. 54-FZ, clause 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation dated July 31, 2003 No. 16, Letter of the Ministry of Finance of Russia dated September 1, 2016 No. 03-01-12 / VN-38831) actual non-use of the cash register (including due to its absence).
Separate liability has also been established for the use of cash registers that do not meet established requirements or in violation of the procedure for application or registration.
The Federal Tax Service clarified that a cash register without a fiscal accumulator, including one deregistered unilaterally by the tax authority, cannot qualify as a cash register within the meaning of Law No. 54-FZ.
Therefore, starting from 07/01/2017, making payments for sold goods (work, services) using old cash registers without a fiscal drive entails administrative liability in accordance with Parts 2 and 3 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (Letter of the Federal Tax Service of Russia dated January 31, 2017 N ED-4-20/1602).
Grounds for exemption from administrative liability have been established for offenses provided for in parts 2, 4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation): the user of the cash register must voluntarily report to the tax authority about the offense committed (about the non-use of the cash register, the use of a cash register that does not meet the established requirements, or violation of such requirements), as well as voluntarily fulfill the corresponding obligation before a decision on an administrative offense is issued.
Wherein liberation will occur if the following conditions are simultaneously met:
- At the time of filing the application, the tax authority did not have the relevant information and documents about the administrative offense committed;
- The information and documents presented are sufficient to establish the event of an administrative offense.
As a result, a decision will be made to terminate the administrative proceedings.
A simplified procedure for bringing to administrative liability has been introduced, in which an administrative fine can be imposed by the tax authority without drawing up a protocol on an administrative offense, but only with the consent of the cash register user with the event of the charged administrative offense (Clause 4 of Article 28.6 of the Code of Administrative Offenses of the Russian Federation).
This is possible in situations where the tax authority reveals an offense as a result of an automated verification of information and applications received from individuals and organizations. In such cases, an administrative fine is imposed in the amount of 1/3 of the minimum amount of the administrative fine provided for in parts 2, 4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation (Part 3.4 of Article 4.1 of the Code of Administrative Offenses of the Russian Federation).
If the online cash register was purchased late...
We would like to draw your attention to the fact that the statute of limitations for bringing administrative liability for violations of the legislation of the Russian Federation on the use of cash register systems is one year(Part 1 of Article 4.5 of the Code of Administrative Offenses of the Russian Federation, Clause 4 of Article 3 of Law No. 290-FZ). The year is calculated (part 2 of article 4.5 of the Code of Administrative Offenses of the Russian Federation, clause 14 of the Resolution of the Plenum of the Armed Forces of the Russian Federation dated March 24, 2005 No. 5):
- Or from the date of the offense (for example, from the moment of non-issuance of a check to a specific buyer);
- Or from the day the administrative violation was discovered, if it is a long-term violation (for example, the absence of a cash register at the organization obligated to use it).
Therefore, the question still remains relevant: do respectable organizations and individual entrepreneurs face administrative liability for involuntary violation of the rules for using cash register systems? The fact is that online cash register providers were not prepared for the large demand for their goods. Therefore, many organizations and individual entrepreneurs were unable to receive new cash register equipment from suppliers in a timely manner or upgrade old ones.
The Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation explain that liability will not apply to those individual entrepreneurs and organizations that have taken all the necessary steps to acquire or modernize a cash register.
In order to prove this fact, the tax authorities will study the contract for the supply of a fiscal drive for reasonable time until the expiration of the block of electronic control tape protected (EKLZ) or until the deadline for the possibility of its use determined by law (Letter of the Ministry of Finance of Russia dated 11.10.2017 N 03-01-15/66392 dated 28.06.2017 No. 03-01-15/40922, dated 05/30/2017 No. 03-01-15/33121, dated 05/19/2017 No. 03-01-15/31083, dated 05/19/2017 No. 03-01-15/31072, dated 05/05/2017 No. 03-01-15/28071 , dated 04/18/2017 No. 03-01-15/23313, Federal Tax Service of Russia dated 07/11/2017 No. ED-4-20/13440@).
For example, if a taxpayer entered into an agreement and paid an invoice for the supply of a fiscal storage device, and the manufacturer was unable to deliver the goods by 07/01/2017, then in such a situation the specified person will not be held administratively liable, since this is not the taxpayer’s fault.
As you can see, not everything is so smooth and clear in the new procedure for using CCP. And legislators understand this. Therefore, it is likely that appropriate amendments will soon be made to the laws regulating the use of cash register systems.
Experts from PRAVOVEST Audit LLC
Any economic activity undergoes any changes over time and in accordance with the needs of the population, this also applies to trade. For the successful interaction of organizations and entrepreneurs with the state, the latter adopts a set of laws governing these relationships. In this article we will discuss the nuances of Law 54-F3 on the use of cash register systems in trade.
Despite some difficulties in applying and enforcing all the requirements of the law, in fact, it greatly simplifies the life of entrepreneurs themselves. The new mode of operation consists of re-equipping the equipment that records and controls the movement of goods and finances in sales operations.
It is necessary to install a new model of cash register with advanced functions in retail outlets. In addition to recording sales and cash flow, such devices, having access to the Internet, transmit data from each transaction to the tax and duties service through the intermediary of the operator company, briefly the OFD, and also print out fiscal documents.
Who is affected by the new rules?
Today, all retail outlets must conduct business according to the new rules, including taxpayers of special regimes of the simplified tax system, patent and UTII and online stores. Until July 1, 2018, owners of vending or vending machines have a deferment.
- Individual entrepreneurs without employees in the field of catering and retail trade;
- physical and legal entities on UTII (except for catering and retail trade);
- Individual entrepreneur on the patent system (not catering, not retail).
Read also: Online cash registers for individual entrepreneurs in 2018
Important! For individual entrepreneurs without employees, the deferment is valid until the specified date only in the absence of an employment contract with a hired worker. In case of concluding at least one contract, a transition to new mode.
Who is released
The following trade categories are exempt from compliance with the new law:
- trade outside the fixed network;
- retail at fairs or markets (excluding indoor premises);
- seasonal in open areas (vegetables, fruits);
- trade from tanks “on tap” (sunflower oil, milk, kvass);
- ice cream and soft drinks from kiosks and trays;
- street trade in newspapers and handicrafts;
- peddling household goods.
In addition to the above, service sector workers are exempt:
- gardening help;
- repair of shoes, clothes, making keys, jewelry, glasses, etc.;
- renting out your own home;
- nurse, nanny service;
- acceptance of recyclable materials.
Important! Entrepreneurs or small organizations located in areas with interruptions in the Internet or its absence are exempt from compliance with the law, but are required to maintain and submit reports to supervisory authorities on their activities.
Deadlines for switching to online cash registers
Main terms of the law:
- 02/01/2017 - the Federal Tax Service stopped registering ordinary cash registers;
- 07/01/2017 - transition to online cash registers, except for some categories;
- 07/01/2018 - transition to new technology for those who received a deferment for a year;
- 07/01/2019 - all trade payments, for all categories except exempt ones, are made exclusively using online devices.
New check transfer scheme
The diagram looks like this:
- At the cash register the transaction is carried out and a check is generated.
- The conditions and details of the transaction performed are recorded on the FN, which signs the check.
- The finished check is sent to the OFD, after which information about its acceptance is sent back.
- The Federal Tax Service can at any time gain access to all checks stored in the OFD in electronic format.
- At the expressed request of the client, he can receive a check confirming the transaction to his email address or in the form of an SMS message.
Read also: How to register a cash register with the tax office
The law has expanded the amount of data that must be contained in a check; now the following data must also be present:
- seller information;
- cashier information;
- enterprise taxation system;
- calculation format;
- complete information about the product (article number, quantity, price, discount);
- price per unit of goods;
- VAT and tax rate;
- date and time;
- shift number;
- check number;
- factory and serial number FN;
- FN distinctive sign;
- OFD data;
- device number;
- QR code.
Without all this information, the check document is considered invalid and the seller may be fined.
The procedure for switching to work under the new rules: step-by-step instructions
The process of switching to a new operating mode:
- Deregister your old car by submitting documents to the Tax Service.
- Browse the Internet.
- Buy new car or adapt the old one to new requirements.
- Conclude an agreement with a fiscal data operator company.
- Register the new cash register with the OFD.
- Install the program on the device taking into account all new requirements.
Did you know? Individual entrepreneurs who pay a single tax on imputed income, when switching to a new mode of working with cash register systems, can count on a kind of refund of the funds spent on the purchase of an online cash register - tax deduction, a corresponding amendment has been made to the Tax Code of the Russian Federation.
Fines
Responsibility for breaking the law involves a system of fines:
- non-compliance of the cash register with the stated requirements - from 3 thousand individual entrepreneurs, 10 thousand for an organization;
- absence of a receipt from the buyer - ten thousand rubles;
- carrying out trading operations without a cash register - for an entrepreneur - from 25% to 50% of the proceeds from trade (at least 10 thousand rubles), for an organization - from 75% to 100% (at least 30 thousand);
- failure to provide information to supervisory authorities in a timely manner - for individual entrepreneurs - up to 3 thousand, for organizations - up to 10 thousand rubles;
- for repeated (within a year) violation - a ban on conducting trading activities for a period of up to three months;
- A repeated violation committed by an official entails disqualification for up to two years.
The receipt, which is issued to the buyer when he makes a purchase, is proof of payment for the purchased goods, as well as the conclusion of a public purchase and sale agreement.
The law of the Russian Federation, namely 54-FZ, states that every institution or individual entrepreneur engaged in trade and provision of services is required to have a cash register. (Download ). By the way, in addition, study the provisions!
The fiscal memory of cash register equipment allows employees tax organization control the taxpayer's profit. Carrying out this event is due to the need to correctly calculate the amount for tax payment.
54-FZ was adopted in 2003. This legal act defines the rules for conducting trade on the territory of the Russian Federation. The content specifies the requirements that must be met when calculating citizens’ purchases. Since the law was adopted, it has undergone many changes.
After editing Federal Law-54, the requirements for the equipment of a trading enterprise became higher, interaction with the federal tax service became easier, and the check also became electronic, in addition to paper.
The latest changes to the law “On the use of cash register equipment” occurred this year.
Download 54-FZ
To control and regulate trade relations, the law “On the use of cash register equipment” was created.
Legislative acts of the Russian Federation regularly undergo changes. To obtain up-to-date information, please refer to 54-FZ in the latest edition.
The latest edition of the law “On the use of cash register equipment”
Came into force in February 2017 new law“On the use of cash register equipment.” The main objective of this law is to increase the efficiency of trade and create rapid quality control over each trading enterprise.
Fundamental requirements of 54-FZ:
- The main adjustments in Law 54-FZ for 2017 consist of changing the scheme of work of trading enterprises with the tax service. The changes in the law are significant. New order The use of cash register equipment implies that sales information from each receipt must be sent to the tax office via the Internet. They are transmitted not personally, but through fiscal data operators, with one of whom the manager is obliged to conclude an agreement;
- Regardless of the fact that the tax authority will receive information via the Internet, there are no regulations in 54-FZ that there is no need to issue a paper receipt since 2017. If the customer wishes, he should be sent a receipt via email or SMS in addition to a printed proof of purchase. A receipt from an email or SMS, according to the law, is equivalent to a receipt printed by cash register equipment;
- According to 54-FZ “On the use of cash register equipment,” trading enterprises use only new-style cash registers that have access to the Internet. They must save and send information about each purchase and sale to the OFD. Instead of ECLZ, a fiscal drive should now be used;
- The provisions of 54-FZ state that the change simplified the registration of a cash register - now it is possible to register new cash registers remotely. The technical service center, where previously it was necessary to service the cash register and pay for monthly services, is not designated in any way in the new version of the law - this concept is absent there. Instead of an agreement with the Center, before registering the cash register, it is required to draw up an agreement with the OFD;
- When 54-FZ was amended, the requirements for cash receipts, as well as strict reporting forms, underwent adjustments. The amount of information that needs to be included has increased;
- Individuals working on a patent and UTII, who, according to the law, were not required to use cash registers, must also send information from each purchase and sale to the tax authority. 54-FZ “On the use of cash register equipment” states that starting from July 1, 2018, the use of cash registers will also become mandatory for them.
According to the new requirements of the Federal Law “On the use of cash register equipment”, the trading scheme will look like this:
- According to Federal Law-54, electronic information from the receipt is sent to the fiscal apparatus, which determines its own identification number for each product;
- Next, all information is sent to the fiscal data operator server for registration;
- After the required mark has appeared on the OFD server, the cash register receives a confirmation signal that the entry has been registered;
The final stage is the issuance of a check.
Basic concepts used in the law on cash register technology
Basic concepts used in Federal Law of May 22, 2003 N 54-FZ (as amended on July 3, 2016) “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment”, are contained in Article 1.1 of the Law.
Table
The most important concepts
It should be noted that the company or individual entrepreneur - seller is named in the law as a user of cash register equipment. It is also important to pay attention to the changes in terminology that have occurred since 2016. Thus, new concepts have appeared in the law. The reason for introducing new concepts is the need to improve calculations using cash register equipment and transfer of data to the tax authority.
The most important concepts 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;
Interacting with federal authorities through a special information resource called the “cash register office.”
It is also expected to improve the protection of cash register equipment 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 register equipment, there will be a register of fiscal drives and a register of expert organizations.
It will be possible to verify checks by checking a fiscal sign, that is, by using an encryption security tool. This tool is necessary for checking checks to avoid fraud. In this case, one should distinguish between the fiscal attribute of the operator, the fiscal attribute of the document, and the fiscal attribute of confirmation.
A number of new terms, concepts and legal realities should make the work of taxpayers easier, in particular, the introduction of an electronic office for cash register equipment 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, purchasing new cash register equipment or updating old models, concluding agreements with the fiscal data operator. Now the processing of fiscal data will be carried out by a specialized operator who transmits this data to the tax authority.
Application of cash register equipment
Cash register equipment is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when making payments, 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 register equipment 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 similar products:
1. Light aircraft, helicopters and aircraft with an internal combustion engine (with an electric motor)
2. Passenger cars, motorcycles, scooters and vehicles with an internal combustion engine (with an electric motor) intended for driving on public roads
3. Tractors, walk-behind tractors, walk-behind cultivators, machines and equipment for Agriculture with internal combustion engine (with electric motor)
4. Snowmobiles and vehicles with an internal combustion engine (with an electric motor) specifically designed for travel on snow
5. Sports, tourist and pleasure vessels, boats, boats, yachts and transport watercraft with an internal combustion engine (with an electric motor)
6. Navigation and wireless communications equipment for home 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 digital control unit
9. Satellite television sets, 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 film 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. Mechanical, electronic-mechanical and electronic wrist and pocket watches, with two or more functions
Changes regarding the use 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 email address (if it is technically possible to transmit information to the buyer (client) in electronic form to the email address) provided by the buyer (client) to the user before making a payment, information in electronic form identifying such cash receipt or such a strict reporting form (registration number of cash register equipment, amount, date and time of calculation, fiscal sign of the document).
Accordingly, the buyer can check on the Internet site whether the check was actually issued. This innovation should protect the buyer from situations where their rights are not respected, for example, the right to return a defective product.
In addition, now a check sent to e-mail, will act on the same basis as a printed cash register. A cash receipt or a strict reporting form received by the buyer (client) in electronic form and printed by him on paper is equivalent to a cash receipt or a strict reporting form printed by cash register equipment on paper, provided that the information specified in such a cash register receipt or such a strict reporting form are identical to the cash receipt or strict reporting form sent to the buyer (client) in electronic form. This innovation is quite important for customers who often make purchases in online stores.
If the seller is in a hard-to-reach place or does not have to use cash register equipment, then he issues a strict reporting form. In order for the seller to issue the appropriate form, he must be asked to do so, but 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 CCP register are contained in Article 3 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment". In accordance with the changes made in 2016, a register of fiscal drives was also introduced.
The State Register of Cash Register Equipment (hereinafter referred to as the State Register) is a state information resource and is federally owned.
The state register of cash register equipment consists of two sections.
The first section of the State Register contains information about models of cash register equipment used by organizations and individual entrepreneurs when they make cash payments 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 register equipment used credit organizations when performing cash transactions.
The second section of the State Register contains information about models of cash register equipment 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 January 23, 2007 N 39 “On approval of the Rules for maintaining the State Register of Cash Register Equipment, requirements for its structure and composition of information”).
The register of cash registers contains the following information:
Full name of the manufacturer of cash register equipment, indicating the legal form;
Taxpayer identification number assigned to the manufacturer of cash register equipment;
Name of the cash register equipment model;
Information on the possibility of using cash register equipment only in automatic payment devices (if the cash register equipment is intended for use only in automatic payment devices);
Information on the possibility of using cash register equipment only for making payments using electronic means of payment on the Internet (in case the cash register equipment is intended only for making payments using electronic means of payment on the Internet);
Information about the possibility of using cash register equipment only as an automated system for strict reporting forms (if 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, based on an examination of the results of assessing the impact of models of cash register equipment 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 the specified influence, as well as dates and numbers of extracts from these conclusions;
Date of issue and number of the positive expert opinion expert organization on the compliance of the model of cash register equipment with the requirements of the legislation of the Russian Federation on the use of cash register equipment and the information contained in such a conclusion.
To include cash register equipment in the register, you must submit a corresponding application to the tax authority.
In addition to the application, you must submit:
Conclusion on the compliance of the cash register equipment model;
Other documents confirming the information specified in the statement of compliance with the model of cash register equipment.
Accordingly, the tax authority decides:
About registration of the cash register model;
On refusal of registration.
Also, information about the model may be excluded from the registry. Information about the model of cash register equipment is excluded from the State Register on the basis of:
a) applications from an organization or individual entrepreneur indicated in the State Register as a supplier;
b) decisions of the Federal Tax Service on the non-compliance of the model of cash register equipment with the established requirements in the event of an appeal from the federal executive body, authority state power subject of the Russian Federation, local government body, organization or individual.
Since 2016, requirements for maintaining a register of fiscal drives have also been introduced.
This register contains the following information:
Full name of the manufacturer of the fiscal drive, indicating the organizational and legal form;
Taxpayer identification number assigned to the manufacturer of the fiscal drive;
Name of the fiscal drive model;
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 body in the field of security;
Names of models of cash register equipment, information about which is contained in the register of cash register equipment 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 register equipment on the fulfillment by this model of a fiscal drive of the established requirements for conclusions were prepared for encryption (cryptographic) means of protecting fiscal data on the absence of the specified influence, as well as dates and numbers of extracts from these conclusions;
Validity periods for the keys of the fiscal attribute contained in the fiscal storage device.
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 confirming the compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data and extracts from opinions;
Documents that confirm the information contained in this application, and the details of which are indicated in this application.
Accordingly, if a company or entrepreneur is planning to purchase cash register equipment, then it is necessary to check on the website of the tax authority whether the cash register model is contained in the relevant register. Similar information should be clarified regarding fiscal drives for transmitting data to the tax authority via the Internet.
So, if cash register equipment or a fiscal drive have been excluded from the register, then it is no longer possible to use the corresponding equipment.
Examination of models of cash register equipment and technical equipment of the fiscal data operator
Since 2016, a new procedure for examining models of cash register equipment has been introduced (introduced Federal Law of July 3, 2016 N 290-FZ), such an examination is necessary to establish the compliance of the technology with legal requirements, as well as the capabilities of online data transfer.
Now it is not enough for the examination of cash register equipment to be carried out by any organization that has the technical means to carry it out.
New requirements for expert companies have been introduced.
1. Status in the register of expert organizations.
The register of expert organizations contains the following information:
Full name of the organization;
Taxpayer identification number;
Last name, first 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. Availability of the number of expert organizations established by law.
An expert organization must have at least two experts who are employees of the expert organization on the basis of employment contracts.
3. Availability net assets.
Net assets are assets secured by the organization's own capital.
The amount of net assets of both a limited liability company and a joint stock company is calculated on the basis of financial statements ( Clause 2 of Article 30 of Law No. 14-FZ , Clause 3 of Article 35 of Law No. 208-FZ , clause 1 of the Order, approved By Order of the Ministry of Finance dated 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 information confidentiality:
Ensure the confidentiality of information obtained during the examination process;