When you need a cash desk for IP. New CCP Rules: Full Review of Amendments CCM Application

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

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

• Ordinary cash registers should be replaced by online cash registers;
• Data on all punched checks will be transferred to the Federal Tax Service;
• Individual entrepreneurs on UTII and a patent will lose the right to work without a CCP;
• Old penalties have been changed and new ones have been added.

And now about all this in more detail.

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

The list of entrepreneurs who could previously work without a cash register is drastically reduced. The right to exemption from cash registers will be lost:

1. UTII payers - individual entrepreneurs and LLCs, if they provide catering services, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have, retail and provide services in the field of catering. There are employees in the staff of the IP;

These two groups could not set up a cash desk, but issue a document confirming payment to the buyer (upon request). Now they can't do that! From July 1, 2018, everyone who pays UTII and a patent is also switching to new cash desks on a common basis!

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

These two groups are also switching to the general rules for the use of cash registers from 07/01/2018: the first will have to install cash desks at the point of sale, the second - to equip machines with cash registers.

1. And also everyone who now uses the old-style checkouts (on and) will have to switch to online checkouts.

Switching to Online Cashiers from July 1, 2019

The next stage of the transition to online cash registers is July 01, 2019. From this date, they will be required to work according to the new rules:

• IP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII working in the field of trade and catering, without employees.
• Individual entrepreneurs on the PSN, conducting activities in trade and catering, without the involvement of employees.
• Individual entrepreneurs and LLCs on UTII providing other services, with the exception of trade and catering, where online cash desks will need to be used from 07/01/2018.
• LLCs and individual entrepreneurs located on the OSNO or USN, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and public catering.
• Individual entrepreneurs using vending machines for sales. The state does not have employees.

Who can work without online cash desks

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

Online cash desks for those who provide services to the population

At the moment, companies and individual entrepreneurs engaged in services to the public have the right to do without a cash register, but they must then issue a BSO. From 07/01/2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a BSO, but a BSO formed on a special device - an “automated system for BSO”. In theory, this system will become a kind of CRE, respectively, BSO will become a kind of cash receipt.

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

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

Important! If you are in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet in principle, then you must use the cash register, but offline. That is, the cash register must be installed and used, but the data does not need to be transmitted electronically.

Important! Consider the following regarding the sale of alcoholic beverages. Law No. 171-FZ “On the Regulation of the Circulation of Alcoholic Products” was amended by Law No. 261-FZ, the changes came into force on March 31, 2017. Among other things, Art. 16 in paragraph 10 there is the following paragraph:

Retail sales of alcoholic products and retail sales of alcoholic products in the provision of public catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic products (including beer), regardless of the applicable taxation regime, must trade using a cash register from March 31, 2017 - from the date these changes come into force . This norm is special, therefore it has priority over the norm of the law “On the Application of CCP”, in which the transition to cash registers for UTII is postponed to 07/01/2018.

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

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether a CCP is needed for an online store in the law. According to the explanations of the tax authorities, it still had to be used. Now everything is spelled out quite clearly:

CCP for online commerce is needed both in the case of cash settlements and in settlements through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood as calculations that exclude personal interaction between the two parties to the purchase process.

If you accept payments in your online store only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a receipt printer.

In some cases of online trading, when the parties are two legal entities, two individual entrepreneurs or an individual entrepreneur and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

• If you have an agreement to accept payment from a client's card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate one), you must punch / generate a check;
• If you have an agreement for accepting payments with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a payment agent and it must issue a check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You must first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out a check, if not, then you are obliged to knock out / generate a check!

Banks, according to Law No. 103-FZ, are not paying agents, therefore, you also draw / form a check under an agreement with a bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of communication that will allow you to transfer information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers must have a case with a serial number, as well as a 2D barcode printing function and a built-in clock.

There will be no fiscal memory and ECLZ in the new cash registers, instead of them there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a secure form.

In order for a cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the CTO. Here it is impossible not to note the “bonus”: to register a cash desk, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register old format cash desks until 01/31/2017. From February 1, 2017, the Federal Tax Service registers only new online cash desks. Previously registered cash registers, the service life of which had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use cash registers, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCT. Some models of old devices can be upgraded and turned into online cash registers.

How data will be transferred to the tax

Data transfer will take place with the help of the fiscal data operator (or CRF for short), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

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

The operator also fixes all data so that it cannot be corrected. All information will be stored in a database and kept for at least five years.

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

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

There are quite a few changes here:

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

How will fines change?

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

1. The penalty for non-use of cash registers is calculated from the amount that did not pass through the cash desk: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; IP - 25-50% of the amount, but not less than 10 thousand rubles. That is, the larger the amount that did not pass through the cash register, the greater the fine;
2. Repeated violation of this kind (during the year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials may be disqualified for a period of one to two years;
3. For the use after 02/01/2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. A fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
4. Failure to submit documents and data at the request of the tax authority or submitting them in violation of the deadline will result in sanctions similar to clause 3;
5. For non-issuance of a check (BSO) on paper or for their failure to send electronically, a warning or a fine threatens. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

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

Where to buy an online cash register

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

You can contact your technical service center - those who now have an old cash register.

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

Conclusion

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

So far, these are the highlights of online cash registers since 2018. Despite the fact that they have been applied since 07/01/2017, there are still quite a lot of questions.

One of the main questions asked by novice individual entrepreneurs is under what conditions and under what taxation systems it is necessary to use cash registers. In this material, we will consider all situations in which individual entrepreneurs cannot do without cash registers, as well as those cases when the use of cash registers is not strictly mandatory for them.

Cash register in law

According to the law, all individual entrepreneurs who sell goods or provide services for cash or by accepting payment through bank cards are required to have and use cash registers for settlements with customers. This rule applies mainly to those business representatives who conduct business with the public, since it is the citizens who pay for goods and services with cash or bank cards.

An entrepreneur may not have a cash register if he conducts financial transactions using non-cash transfers to settlement bank accounts of legal entities or other individual entrepreneurs.

Requirements for cash registers

The law establishes a number of requirements that cash registers must comply with.

• all cash registers used in commercial activities must be registered with the tax office at the place of residence of an individual entrepreneur;
• only those models of cash registers that are listed in the state register are suitable for use in work. There are two ways to make sure that this or that cash desk is in the register: either by checking the holographic sticker with the necessary information when buying, or by independently studying the list of state. register on the official website of the tax service.

Pay attention to the file:

Attention! Each cash register prints checks with certain details, depending on the type of activity. Therefore, before choosing one or another cash register, you need to make sure that it is suitable for this individual entrepreneur to work.

Important! In addition to cash registers, there are check printers. These devices are not considered by the tax authorities for cash registers, since they do not have. Check printers in their work are mainly used by those entrepreneurs who work on UTII.

Where to buy a cash register

Cash registers are not sold in regular stores. They are sold and serviced by special organizations that have passed the State Expert Commission on CCM. These companies sell cash registers both at head offices and through an extensive retail network. At the same time, they sell not only new cash registers, but also used ones.

It should be noted that those KKM models that were already in use must be deregistered by the tax office and have a new block.

IP cash register at USN

An individual entrepreneur who opted for a simplified taxation scheme, when making cash settlements with clients, must have a cash register. In cases where the buyer or consumer of IP services makes payments through bank debit or credit cards, it is also necessary to issue cashier's checks.

Exceptions:

• cash registers can not be used if an individual entrepreneur-"simplified" works only through non-cash bank transfers to settlement accounts of legal entities and other individual entrepreneurs;
• an individual entrepreneur works in a remote or hard-to-reach area where the use of cash registers is impossible for any reason;
• in the provision of certain types of services to the population, there is a statutory right to replace cash receipts with the issuance of forms of strict accountability.

IP cash register at OSNO

As in the case of the “simplification” when working on the general taxation system, an individual entrepreneur must always have a cash register if there are cash payments or payments using bank cards.

Exceptions on the use of cash registers, individual entrepreneurs who are on a general tax basis are also similar to those that operate for "simplifiers".

IP cash register at UTII

Those individual entrepreneurs who switched to UTII have the right not to use the cash register. Instead, if the buyer or consumer of the service requests, he must be given either a strict accountability form, or, or a receipt. At the same time, each of these documents must contain strictly established information:

• the name of the document itself - a receipt, BSO or sales receipt;
• basic data: serial number and date of issue of the document to the client, initials of the individual entrepreneur; his TIN;
• name of goods and services and their quantity;
• the full amount of the payment;
• necessarily: position and full name of the employee who issued the document with his signature.

Many individual entrepreneurs located on UTII use the above-mentioned check printers to print such documents. Since they do not need to be registered with the tax authorities, this is especially convenient for entrepreneurs who are on UTII.

Attention! Even in cases where the use of cash registers is not a legal obligation of the entrepreneur, he can acquire it on a voluntary basis, for example, to control sellers. In this case, it is not necessary to register the cash register with the tax office.

General exceptions

Regardless of which taxation system an individual entrepreneur is on, in some cases he has the right not to use cash registers. For example, the use of a cash register is not necessary if the entrepreneur is engaged in:

• sale of periodicals: magazines and newspapers;
• sale of tickets and coupons for public transport;
• sale of lottery tickets;
• sale of securities;
• retail sales of soft drinks on tap and ice cream;
• sale of religious items;

In these and a number of other cases, detailed in the law of the Russian Federation, entrepreneurs have the right not to use cash registers.

Table of CCP application depending on the taxation system

Penalties

Attention! Since July 15, 2016, an updated version of fines for CCPs has been introduced (see Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

The presence of a cash register requires an individual entrepreneur to maintain strict accountability for its use and compliance with cash discipline. In particular, it is mandatory to keep a journal of the cashier-operator, a journal of calling technical specialists, write acts on taking meter readings, returning money, etc.

Since the operation of cash registers is strictly regulated, the law also provides for penalties for their improper use. Representatives of the tax authorities control individual entrepreneurs in this part.

If any violations are found, they can impose an administrative penalty and impose a fine in the amount of 1500-2000 rubles.

In particular, an individual entrepreneur can be fined for the following offenses: violation of registration standards and improper use of the cash register, the absence of cash registers if necessary, and the use of a cash register that does not comply with the requirements of the law.

Below is a table of the main penalties that may be associated with the use or non-use of CCP.

Thus, all entrepreneurs dealing with cash are required to work using cash registers. In some cases, cash registers can be replaced with strict reporting forms and other documents confirming payment. If an individual entrepreneur uses a cash register, then he must strictly comply with all the rules and regulations established by law for its operation.

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 acceptance 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 rendered 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: Switching to online cash registers from 07/01/18

Insurance agents (individuals), credit organizations, paid parking lots, and state and municipal libraries also received exemptions from online cash registers 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 out 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).

Today we will consider the topic: "amendments to the law on cash registers, what has changed for online cash registers from July 1, 2019 - 2020" and analyze based on examples. You can ask all questions in the comments to the article.