The fourth wave of cash reform: explanations of the Federal Tax Service at the webinar. The fourth wave of cash reform: explanations of the Federal Tax Service at the webinar Cash desk work from July 1

This article is about the transition to online checkouts from July 1, 2017. This date is the beginning of the next stage of the introduction of electronic devices cash register equipment transmitting information about sales to the Federal Tax Service via the Internet. Are all organizations and individual entrepreneurs obliged to switch to online checkouts from July 1, 2017? Let's find out.

New law on online cash registers

What will happen from July 1, 2017? Is it not possible to trade without online cash registers from this date? And what about those who have UTII, STS or patent? We will tell you further.

Phased introduction of new cash registers

Legislators decided that the transition to the mandatory use of online cash registers should be done in stages. Let us explain the essence of these stages.

Stage 1: from February 1 to June 30, 2017

During this period, old-style cash registers with EKLZ are allowed, which organizations and individual entrepreneurs registered and registered with the Federal Tax Service Inspectorate before February 1, 2017. From February 1, it is no longer possible to register the "old" cashier.

Stage 2: from March 31, 2017

From March 31, 2017, all sellers alcoholic beverages, including when selling beer and beer drinks, are obliged to work with KKT. The forms of business (company or individual entrepreneur) and the taxation system (UTII, simplified taxation system and patent taxation system) do not matter. Cm. " ".

Stage 3: from 1 July 2017

From this date, all sellers (organizations and individual entrepreneurs) are required to use only online cash registers. To do this, it is necessary to conclude an agreement with the fiscal data operator and transfer the data on settlements to the IFTS via the Internet. However, legislators have provided for some relief for certain categories of businesses. So, go to online checkout There are exceptions to this rule.

For which sales from July 1 to apply online checkouts

Organizations and individual entrepreneurs falling under stage 3 of the transition to online cash registers are obliged to apply cash registers with the transfer of data to the Federal Tax Service via the Internet for the following sales (Article 1.1, Clause 1, Article 1.2 of Federal Law No. 54-FZ<О кассовой технике>):

• reception Money for goods, works or services;
• payment of funds for the returned goods;
• payment of funds to the population when accepting scrap metal, precious metals and precious stones from them;
• acceptance of bets and payment of winnings, if the organization organizes and conducts gambling;
• accepting funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets;
• payment of winnings if the company organizes and conducts lotteries.

It is worth noting that sellers are required to issue new online checks, including in cases.

The reform of the KKT is nearing completion. A number of companies have until now been provided with a deferral in the application of CCP, however, already from 01.07.2019, the following should go to online cash registers:

• legal entities and individual entrepreneurs who perform work and provide services to the population with or without issuing SRF with non-cash payment;
• Individual entrepreneurs without employees who trade through vending machines;
• organizations and individual entrepreneurs without employees working in public catering;
• Individual entrepreneurs without employees on UTII or PSN, selling at retail;
• payers of UTII;
• SP on PSN, except for activities that are, in principle, exempt from CCP.

We advise you not to postpone the transition to online checkouts. Individual entrepreneurs on UTII or PSN, who purchased a KKT and put it on record with the Federal Tax Service before 07/01/2019, can in some cases reduce taxes by issuing a deduction. If, however, do this in last moment, then the individual entrepreneur runs the risk of not meeting the deadline and losing the right to deduction.

For non-use of KKT for individual entrepreneurs and legal entities, a fine is provided, which depends on the amount of money not accounted for by the cash desk (Art. Code of Administrative Offenses of the Russian Federation).

In addition to companies that will now have to use cash register units in the calculations, from 01.07.2019 online cash registers must also be used when carrying out a number of operations (see table).

Who is exempted from the use of online cash registers until 01.07.2021 and who - indefinitely. Responsibility for violation of the laws on CCP. Limitation of liability until 01.07.2020.

The rules for the use of cash registers on the territory of Russia are regulated by the Federal Law of 22.05.2003 No. 54-FZ "On the use of cash registers when making settlements in Russian Federation».

Exempt from online ticket offices until 07/01/2021

Clause 1 of Article 2 of the Federal Law of 06.06.2019 No. 129-FZ "On Amendments to the Federal Law" On the Use of Cash Register Equipment for Payments in the Russian Federation ":

Establish that individual entrepreneurs who do not have employees with whom they are employment contracts, when selling goods of its own production, performing work, rendering services, has the right not to use cash registers when making payments for such goods, works, services until July 1, 2021.

Exempt from the use of CCP indefinitely

According to Article 2 of Federal Law No. 54-FZ of May 22, 2003 (as amended on June 6, 2019), the following entities are exempted from the use of cash registers without a time limit:

1. Credit organizations.
2. Organizations and individual entrepreneurs in the implementation of the following activities:
   • sale of newspapers and magazines on paper;
   • sale of securities;
   • provision of food for students and employees educational organizations during training sessions;
   • trade on retail markets, fairs, in exhibition complexes with some exceptions;
   • distribution trade in food and non-food products with some exceptions;
   • trade in ice cream kiosks, as well as trade in bottling of soft drinks, milk and drinking water;
   • trade from tank trucks with kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables;
   • reception from the population of glassware and waste materials, with the exception of scrap metal, precious metals and precious stones;
   • repair and dyeing of shoes;
   • 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 folk art products;
   • plowing vegetable gardens and sawing firewood;
   • porters services at train stations and ports;
   • leasing (leasing) of their own residential premises by an individual entrepreneur, including together with parking spaces;
   • retail sale of shoe covers.
3. Sole proprietors using the patent taxation system, with some notable exceptions.
4. Individual entrepreneurs applying a special tax regime "Tax on professional income".
5. Organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas, with some exceptions.
6. Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements.
7. Cash register equipment may not be used in the provision of services for the conduct of religious rituals and ceremonies, as well as in the sale of objects of religious worship and religious literature.
8. Cash register equipment is not used when making settlements by bank transfer between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation. *
9. Cash register equipment may not be used when making non-cash payments:
   • real estate owners' associations, housing, housing and construction cooperatives for the provision of services to their members and when receiving payments from them for housing 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 physical culture and sports;
   • houses and palaces of culture, clubs and other similar enterprises in the provision of services to the population in the field of culture.
10. Cash register equipment may not be used by individual entrepreneurs when selling from hands or from a tray of entrance tickets and season tickets to visit state and municipal theaters.

* An electronic means of payment that can be presented is a corporate bank card linked to a current account. In order not to have to use an online checkout, settlements with the presentation of such business cards will have to be excluded.

The information above is presented in an abbreviated form, you can familiarize yourself with it in full in Article 2 of Federal Law No. 54-FZ of 22.05.2003.

Obligation of Buyers to Punch Check

Are organizations and individual entrepreneurs obliged to use CCP when paying for goods and services in cash or with a corporate card linked to a current account?

In accordance with paragraph 1 of Article 1.2. Federal Law No. 54-FZ "Cash register equipment ... is used on the territory of the Russian Federation in mandatory by all organizations and individual entrepreneurs when they carry out calculations, except for the cases established by this Federal Law. "

Calculations under article 1.1. Federal Law No. 54-FZ is “... receiving (receiving) and pay funds in cash and (or) non-cash for goods, works, services ... "

According to the definition of the concept of "settlements", paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are obliged to apply the CCP when payment funds for goods, works, services in cash and (or) by bank transfer with the presentation of an electronic means of payment.

However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that "When making a settlement, the user is obliged to issue a cashier's receipt ... to the buyer (client) ..." There is no mention of issuing a check to the seller.

In addition, article 4.7 of Federal Law No. 54-FZ lists the required details cashier's check, among which there are “Sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of the receipt, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him - return of consumption) "... There is no mention of the issuance of funds to the seller.

It is not known whether in practice these two arguments will be taken into account by the tax authorities in favor of organizations and individual entrepreneurs. But there is an option confirmed by paragraph 2 of the Letter of the Federal Tax Service dated 08/10/2018 No. AS-4-20 / [email protected], when the buyer and the seller can complete the settlement with one check, punched by the seller of goods, works, services. This is possible when making settlements by an accountable person of an organization or an individual entrepreneur.

In the cashier's receipt issued to the accountable person, from 01.07.2019, the buyer's TIN must be indicated. Read more about this in the Letter of the Federal Tax Service dated 08/10/2018 No. AS-4-20 / [email protected]

Responsibility for violation of the laws on CCP

Responsibility for violation of the legislation on the use of online cash registers is regulated by the Code of Administrative Offenses of the Russian Federation of 30.12.2001 No. 195-FZ (as amended on 29.05.2019).

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws:

2. Non-use of cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount from one fourth to one second of the amount of the calculation carried out without the use of cash registers, but at least ten thousand rubles; on legal entities- from three quarters to one size of the amount of the calculation carried out using cash and (or) electronic means payment without the use of cash registers, but at least thirty thousand rubles.

3. Repeated commission of the administrative offense provided for in Part 2 of this Article, if the amount of settlements made without the use of cash registers amounted to, including in aggregate, one million rubles or more, -

entails against officials disqualification for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that do not comply established requirements, or the use of cash registers in violation of the procedure for registering cash registers established by the legislation of the Russian Federation on the use of cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions for its use -

.

5. Failure to provide information and documents by an organization or an individual entrepreneur upon request tax authorities or the submission of such information and documents in violation of the terms established by the legislation of the Russian Federation on the use of cash registers, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of from one and a half thousand to three thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of from five thousand to ten thousand rubles.

6. Failure to send by an organization or an individual entrepreneur when using cash register equipment to the buyer (client) of a cash register receipt or a strict reporting form in electronic form or non-transfer of the said documents on paper to the buyer (client) at his request in the cases stipulated by the legislation of the Russian Federation on the use of cash registers, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; for legal entities - warning or imposition of an administrative fine in the amount of ten thousand rubles.

Limitation of liability until 01.07.

Article 2 of the Federal Law of 03.07.2019 N 171-FZ abolishes fines for public transport and housing and communal services until July 1, 2020:

"To suspend until July 1, 2020 the effect of parts 2 - 4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation ... in relation to the use of cash registers when making settlements by drivers or conductors in the cabin vehicle when selling travel documents (tickets) and coupons for travel in public transport, as well as payments for services in the field of housing and communal services (including services of resource supplying organizations). "

Representatives of public transport and housing and communal services will not be fined until July 1, 2020 for the following violations:

• Non-use of cash register equipment.
• Re-registered non-use of CCP.
• The use of an online cash register that does not meet the established requirements.
• The use of an online cash register that meets the established requirements, with violations.
• Failure to hand over a paper or electronic check to the client at his request.

Funds are deposited using a bank card, electronic wallet, from mobile applications banks, when settling through an ATM. For any payment, the required type of payment is indicated in the fiscal document.

When connecting online cash registers, initially when paying with a bank card, "electronic" was automatically entered in this column. At the beginning of 2018, the FTS makes changes to the formation of cash documents and replaces the form of reflection with “non-cash”.

54-ФЗ (as amended by 192-ФЗ dated 03.07.2018) contains the requirements for mandatory registration of settlements without depositing cash by an individual from the beginning of July 2019. The tax office allows you to reissue the content of the form of documents before this deadline. Electronic payments are a variation of settlements. These include the following means of payment:

• bank cards;
• electronic wallets;
• Internet banking.
• payment application systems.

According to the new law, enterprises, organizations and individual entrepreneurs in the case of non-cash payment are obliged to pay at the cash desk and provide a check.

The FD operator makes it possible to send a check to the specified address of the buyer via the Internet or by printing a check on cash register... Both versions of the documents comply with the law.

The firmware of the cash register is carried out in the service centers serving the company. Some vehicle manufacturers offer remote updates.

The transition to a new form takes place within one day and should not be difficult to work with. All transactions with payments are now transferred to the Federal Tax Service via the Internet.

For better recognition of checks, the program makes appropriate changes to the format of fiscal data. The format is approved in a special legislative standard. It is imperative that you fill in all the approved details.

State Information system control over the movement of goods, which must contain labeling, was approved by the new Federal Law No. 488. The introduction of such a system in monitoring the turnover in forecasts has several advantages:

• Provides the ability to track the turnover.
• Organizes a continuous exchange of information with the EAEU systems.
• Customs authorities and regulatory organizations will be able to interact smoothly.
• Control activities will take less time.
• The level of information security will be increased, and the smuggling of goods will be easier to track and stop.

To be able to track the movement of goods, it is necessary to establish a labeling process. This process can be fully completed within the next five years. Federal Law No. 488 begins to work on January 1, 2019 (the text of the Federal Law can be studied by clicking on the link http://publication.pravo.gov.ru/Document/View/0001201812250092?index=0&rangeSize=1).

An increase in the VAT tax rate since the beginning of the year leads to an increase in tariffs for a number of goods. The exception applies to basic goods, food, medicines. Entrepreneurs and businesses in general are already facing a number of challenges and are looking for ways to improve the security of their business.

A sharp jump in prices is not expected, the rate has not risen radically. Entrepreneurs are faced with a dilemma: higher prices will reduce demand, but leaving prices at the same level means losing income. Suppliers are also affected by these problems. Business is forced to look for solutions and develop an individual approach. The impact of the VAT hike can be partially mitigated by streamlining business processes.

It is necessary to develop previously unused offers, promotions, loyalty programs and bonuses. The situation can be improved by revising the consumable part and automating work processes. The solution will be the transition to a simplified taxation system. The right to it can be exercised by companies whose income for nine months of the circulation period is less than 112.5 million in rubles.

Online cash registers must reflect the new VAT from 01.01.19. To display correct VAT data, enterprises had to make the appropriate settings for the equipment at service centers or remotely. Not all companies made the transition on time. At the moment, the business has been granted a grace period until the end of the first quarter of the year.

What will change?

After reflashing the cash register, the updated VAT rate will apply. This will not happen immediately after improvement. software, and strictly in time - at 12 am on January 1, 2019. Until this period, the rate will be 18%. Those people for whom New Year's Eve will be working should close their shift at the last

What to do with online cash registers and fiscal registrars?

It is best to update the internal software of online cash registers in advance, as well as update cash registers operating under the guidance of programs installed on mobile devices or a computer.

It is necessary to pay attention to those who produce cash register equipment. Many of them have already released updates, but the installation characteristics differ for all developers.

An example of a flashing by ATOL

ATOL offers two options for flashing without physically disassembling the device case. Updating is done remotely (via a cloud service) and using a local utility. The procedure usually takes no more than 30 minutes. Updating via the cloud is suitable for those who have created an entrepreneur account in the ATOL Service cloud and have good internet connection... In other cases, the use of the second method is required, for example, when the user does not open access to Internet cash registers.

What will change?

After reflashing the cash register, the updated VAT rate will apply. This will not happen immediately after the software is improved, but strictly in time - at 12 am on January 1, 2019. Until this period, the rate will be 18%. Those people for whom New Year's Eve will be a work shift must close the shift on the last day of the current year and open a new one on January 1. It is advisable to generate a check if it is closed before 2019.

Subscribers for the future!

Getting started on FFD 1.1 for business is unlimited in time. But clients of ATOL 11F, ATOL 20F and ATOL FPrint-22PTK will be able to change version 1.05 to 1.1 at any minute. The main thing is to clarify in advance whether the updated format is accepted by the cash register software that is being used. day of the current year and open a new one on January 1. It is advisable to generate a check if it is closed before 2019.

Before updating the software, you need to buy a license for the online checkout, there are two types: for a single update and multiple. In case of multiple updates, all firmware versions that appear throughout the year will be available.

Problem Examples: Adjustment, Return, and Advance Deposit in a Check

The next increase in the VAT rate again gave entrepreneurs a reason to ask the regulator: if the goods were bought before the new year, how to fill out and issue a sales receipt? What about the correction check for the operations performed in 2018? How do I account for advance payments for 2018? FTS explained in the message SD-4-3 / [email protected] from 23.10.2018.

For example, if the goods are sold before the new year, the seller should submit an invoice for the price of the goods returned by the buyer, and it does not matter whether the shipment period is before 01.01.2019 or from the specified date. It should be borne in mind that when in column 7 there is an 18% tax rate, then the same rate is indicated in the same column of the corrected invoice.

If we are talking about the cash register, it is allowed to make both a 20% refund at the VAT rate and an 18% refund (if it is technically possible to do this). This is already technically implemented in ATOL devices, which makes it possible to eliminate the discrepancy between accounting and cash accounting. More information on the execution of returns, corrective documents and other things at online cash desks - in the message of the Federal Tax Service No.ЕД-4-20 / [email protected] dated 12/13/2018.

The self-employed waited for the launch of the website from the Federal Tax Service

The Federal Tax Service of Russia has finally launched a website for the self-employed, informing about a new tax regime called the tax on professional income.

The pages of the resource contain information about the tax regime, its advantages and limitations, how to apply it in accordance with the rules on the basis of the law. The latest editions of normative documents are also collected here.

For users who register using a computer, there is a separate section with a link to the web account. Supporters of mobile technologies can download the My Tax application. The page contains links, as well as instructions for registering and using this application. The site is updated all the time. Recommendations on the application of the tax regime for various areas of activity will be published soon.

The site also contains a section "Questions and Answers", with the help of which individual entrepreneurs can find out if they have the opportunity to combine the tax regime of the self-employed and a simplified taxation system, a permanent place of work and part-time work.

Subscribers for the future!

ATOL online cash desks, with the support of FFD 1.1, were among the first to be included in the list of the CCP register. The updated format of fiscal documents is supported simultaneously by three programs - ATOL 11F, ATOL 20F and ATOL FPrint-22PTK. It includes so much more required details for a check than FFD 1.05. This means that clients will be able to receive much more information about the operation performed. Among the main features of FFD 1.1 is the presence of counters in the fiscal accumulator. This allows you to analyze data on revenue, different types of payment, VAT amounts at different tax rates.

Getting started on FFD 1.1 for business is unlimited in time. But clients of ATOL 11F, ATOL 20F and ATOL FPrint-22PTK will be able to change version 1.05 to 1.1 at any minute. The main thing is to clarify in advance whether the updated format is accepted by the cash register software that is being used.

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We have collected all the useful information about online checkouts since 2017 in one publication.

In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the application of CCP". According to the new rules, all cash registers must, from July 1, 2017, send electronic copies of checks online to the tax office.

The innovations affect even those retailers who have not worked with KKT before - ENVDshnikov and PSNshchikov. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Amendments 54-FZ - this is the most global reform in retail over the past 10 years.

Since this writing, several important changes of the law, new clarifications were issued from the Federal Tax Service.

Read the publication with the latest information:

More on what's happening now:

What is online checkout

Online checkout is cash machine that meets the new requirements:

• prints QR code and link on the receipt,
• sends electronic copies of receipts to the OFD and buyers,
• has a fiscal storage device built into the case,
• freely interacts with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing the cash registers that were released earlier.

For example, all Wiki cash registers and fiscal registrars can be upgraded to an online cash register. The price of the revision kit is 7,500 rubles. The amount includes the cost of the fiscal accumulator (6,000 rubles), nameplates and documentation with a new cash register number (1,500 rubles). Software updates at all Wiki checkouts are automatic.

New cash desks (modified and completely new) are included in special register KKT models and approved by the Federal Tax Service.

How the online checkout works and what should be on the check now

The online sales process now looks like this:

Online cash register receipt contains:

If the buyer asked to send an electronic copy of the receipt, then the paper one must indicate the client's e-mail or his subscriber number.

The sales address varies depending on the type of trade. If the cash register is installed indoors, then you must specify the address of the store. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.

The surname of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- the organization responsible for the receipt and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic checks are sent to customers. The list of accredited OFDs is presented on the FTS website.

Register of online cash registers- this is a list of cash registers, ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 models of cash registers. The list is being updated, anyone can get acquainted with it on the website of the tax office. Each specific cash office is also entered in the register of copies of the cash register.

Fiscal accumulator encrypts and transfers fiscal data to the OFD. FN came to replace EKLZ.

Fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for the fiscal accumulator are described in the law; now one model of the fiscal accumulator is available for purchase on the market. Each copy of the FN is also included in a special register.

Fiscal accumulator validity period for all entrepreneurs is different and depends on the applied tax system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the fiscal accumulator's life is the date of its activation. The owner of the CCP is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing the fiscal drive, we still recommend contacting service centers.

Buy a fiscal accumulator you can in your service center... The cost of FN is from 6000 rubles.

Agreement with OFD- a mandatory document for the requirements of the new law. Without it, you won't even be able to register an online checkout. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should go to online checkouts

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who are already using CCP,
• dealers in excise goods,
• owners of online stores,
• entrepreneurs who provide services to the public and do not use cash registers, including individual entrepreneurs on UTII, STS and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (SRF) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system... This system is a kind of online cash register and it also transmits data online. ...

Timeline for the transition to online cash registers: 2017-2018

Very often, entrepreneurs ask the question: "If a company operates on two taxation systems, the STS and UTII, when to switch to the new rules?"

From July 1, 2017, taxpayers on the simplified tax system must use the online cashier. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempted from online checkouts

As before, they are exempt from working with cash registers: representatives of small businesses that provide shoe repair services, sellers in unequipped markets, traders of products from tanks and carts, newsstands, people who rent out their own housing, organizations with non-cash payments, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without the CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.

How to go to the online checkout

The transition to online cash registers from 2017 is a factor that directly affects the further operation of a business; it should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to the online checkout by July 2017.

So that replacing the cash register with an online cash register does not cause trouble, we recommend that you tackle this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This creates a lot of difficulties: manufacturers of online cash registers do not have time to properly prepare equipment, logistics services are experiencing an enormous burden and missed deadlines, and stores across the country are idle without the possibility of legal trade. Well, or they trade with the risk of getting a fine.

So that replacing the cash register with an online cash register does not cause trouble, we recommend that you tackle this issue now.


Choose an online cashier to switch to 54-FZ
Solutions for any business

The procedure for switching to online checkouts

So, to go to the online cashier gently, plan thoroughly and proceed in stages:

1. Find out if it is possible to modify the existing equipment

Contact the manufacturer of your cash register. If the equipment can be updated, find out the price of the upgrade kit for the online checkout and, most importantly, whether the fiscal accumulator is included in this cost.

To this amount, add the work of the TEC (or ASC) to revise the CCP. Although registering a cash register and a drive on the FTS website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced at the expense of the ASC. If you make a mistake, then you will have to pay to replace the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remodel old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

To avoid wasting your money, do a little market research. Find out how much the revision of the cash register costs on average in the market (from different manufacturers), how much a new online checkout costs. Compare the functionality of the old modified checkout and the new online checkout. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

• Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal accumulators is a similar service for checking fiscal accumulators (so that you don't get sold a broken or already used drive).

3. Make a schedule for replacing the EKLZ

In order not to overpay for the work of EKLZ, specify when its service life ends. At the end of the work of EKLZ, it is better for you to immediately install the fiscal drive and go to the online cash register.

4. Take the Internet to the store

The Internet for an online checkout must be stable. Check if the Internet providers in your region have special rates (you can also consult your ASC). Find out which is right for you: wired internet or Wi-Fi modem.

5. Check for updates to the cash register program

If you work with cash register software, for example, with an inventory accounting system, be sure to find out if it will be refined to work according to the new rules, whether it is compatible with an online cash register, how much the revision will cost and when it will be carried out. Wiki checkouts work with all inventory systems for free - this is the basic functionality for us.

After all the preparatory work, decide when to go to the online checkout.

6. Deregister the old KKT from the FTS

Contact your TEC and remove the report from the EKLZ. Write a deregistration statement and go to the tax office. You should have in your hands the card of the owner of the cash register with a mark on deregistration.

7. Select the OFD and conclude an agreement with it

it required condition to register an online checkout. Explore possible options, conditions and service provided. The OFD agreement is an offer in in electronic format, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the department.

After the conclusion of the contract, feel free to proceed to the final part - registration of the online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal accumulator, go to the tax office, fill out an application and wait. After a while you are given registration number.

The electronic method of registering an online cash register saves time. To set up an online checkout, you need a digital signature. Get it in advance at any certification center.

How to register an online checkout:

1. Register on the website nalog.ru in your personal account.
2. Fill out the application on the FTS website.
3. Enter the registration number of the online cash register and fiscal accumulator.
4. Fill in the details of the OFD.

If you did everything correctly, the Federal Tax Service will give you the registration number of the CCP. ...

New penalties

FTS will be fined for violations of the new rules. The collection will begin on February 1, 2017. The amount of penalties: from 3000 rubles, up to the ban on trade.

The procedure for filing an administrative violation has become easier. At the first violation, in a number of cases, a verbal warning is possible, but at the second violation - the suspension of trade for up to 3 months, and this is actually the death of the store.

To avoid problems, comply with all requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answers to simple questions about your outlet will help you determine the requirements.

Are you going to use the checkout as a business automation tool? If yes, then you will need a checkout that can work with common inventory systems (1C and derivatives). If you are not going, choose a checkout that at least knows how to export sales data to Excel tables.

Do you sell or intend to sell alcohol? If the answer is yes, then the checkout should be adapted for EGAIS, that is, support work with UTM and have functions, for example, write off balances.

Do you have an acquaintance or a full-time IT specialist? The cash register is now an IT system that includes not only the cash register, but also the Internet connection, communication with the FDO, and a cryptographic tool. If you do not have an employee in your staff who can carry out operational diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with the service center.

Having defined the basic characteristics, you can make a decision.

Example: Choose a checkout counter for a convenience store

Let's say you have a small "near home" store: the assortment includes beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing, large sums in the product. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems and you need technical support.

The Viki Mini F checkout will suit you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with EGAIS and is compatible with all commodity accounting systems. Technical support you will be assisted by a regional certified partner from whom you will buy the cashier.

Example: choose a cashier for a hairdresser

Or otherwise: you have several hairdressing salons around the city. Naturally, you do not sell or intend to sell any alcohol. You collect information about clients into a common CRM-system. The staff has a computer technician who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and a Viki Micro system unit. Everything necessary instructions your Technical Specialist will find in the support section "Dreamkas" and the OFD that you choose.

If you have not an ordinary hairdresser, but a premium-class salon, then the Vicky Classic and Vicky Print 80 Plus F set is more suitable for you - it does not differ much in functions from budget cash registers, but its design was developed specifically for boutiques, salons and expensive cafes.

Choose your online checkout

The requirements of 54-FZ and EGAIS are fully met by the Wiki cash desk.