New requirements for CCT from the year. A new procedure for the use of cash registers. Will those who purchase a new KKT receive a tax deduction?

Let's consider how the procedure for the application of CCP will change in the next year, as well as control by the tax authorities and measures of responsibility for non-application or incorrect application of CCP.

On July 15, 2016, amendments ((hereinafter referred to as Law No. 290-FZ)) entered into force to the Law on CCP (Federal Law dated May 22, 2003 No. 54-FZ (hereinafter referred to as the Law on CCP)), which introduce new requirements for the procedure registration and use cash registers, expand the scope of its application, as well as the rights of tax authorities to control and obtain information.

In addition, amendments have been made to the Code of Administrative Offenses, which toughen the liability for non-application or misapplication of CCP and introduce new types of punishments.

The order of application of CRE: new requirements

The CCP Law now imposes stricter requirements for cash registers and the procedure for settlements with buyers (customers). The purpose of the changes is to ensure the possibility of transferring information about settlements (fiscal data) to the tax authorities in real time through the cash register.

Recall that in 2014-2015, an experiment was carried out on the territory of a number of constituent entities of the Russian Federation on the use of online cash registers (Decree of the Government of the Russian Federation of July 14, 2014, No. 657). He was recognized as successful, and now the experience gained is being extended to the whole country.

Organizations and individual entrepreneurs (hereinafter referred to as individual entrepreneurs) that carry out cash settlements and (or) settlements using payment cards when selling goods, performing work or providing services (referred to in the Law on CCP as "users" (paragraph 17 of Art. 1.1 of the Law about KKT)), will have to acquire and register under the new rules cash registers that meet the new requirements (https://www.nalog.ru/rn77/related_activities/registries/reestrkkt/), as well as conclude an agreement for the processing of fiscal data transmitted through a cash register, with a fiscal data operator - a specialized organization that has an appropriate permit issued tax authorities(Article 4.4 of the Law on CCP). The operator's functions include processing, storing and transmitting information to the tax authorities. Its services are paid.

The use of a CCP that does not meet the new requirements is allowed until July 1, 2017, and its registration under the old rules - until February 1, 2017 ().

New order registration of a cash register consists in the submission by the user to the tax authority of an application for registration on paper or in electronic form through the cabinet cash register equipment on the website of the Federal Tax Service of Russia. To the fiscal accumulator cash register(a block designed to protect fiscal data) the user enters the received from the tax authority registration number KKT, as well as information about itself and about KKT and then submits to the tax authority the registration report generated in the KKT. We especially note that the implementation technical support CCP is no longer required for registration.

The order of using the BSO has changed. Now this is a primary accounting document, equated to a cash register receipt, generated in electronic form and (or) printed using the CCP at the time of settlement with the buyer, containing information about the calculation, confirming the fact of its implementation (paragraph 5 of Article 1.1 of the CCP Law). Since July 1, 2018, the Law on CCP does not provide for the use of typographically-made SRFs ().

Fundamental innovations have appeared in terms of information on calculations. Firstly, a two-dimensional bar code (QR code of at least 20 × 20 mm in size) will now be printed on the cash register receipt or SRF, containing in coded form the details of document verification (date and time of settlement, ordinal number of the fiscal document, sign of settlement, the amount of the calculation, the serial number of the fiscal accumulator, the fiscal attribute of the document) (clause 1 of article 4 of the CCP Law).

Secondly, IIP organizations have a responsibility, if the buyer (client) provides the subscriber phone number or e-mail address, to send them information identifying the cash register receipt or SRF issued on paper (registration number of the cash register, amount, date and the time of calculation, the fiscal attribute of the document), as well as information about the address of the Internet resource at which the cashier's receipt or SRF can be obtained free of charge. Moreover, the received document in the printed form is equated to a check or SRF issued by the cash register (clauses 2, 3, article 1.2 of the CCP Law).

The scope of application of the CCP is expanded

The list of activities and special circumstances in which the use of CCP is not required (paragraph 3 of Art. 2 of the Law on CCP) has practically not changed. but new edition The Law on KKT does not provide for benefits previously provided to organizations and individual entrepreneurs providing services to the population, payers of UTII and individual entrepreneurs using the patent taxation system (hereinafter referred to as PSN).

As a reminder, before July 15, 2016, organizations and individual entrepreneurs providing services to the population were released from the obligation to apply CCP. Instead of cashier's check they could issue a BSO to the client with the requisites established by the Government of the Russian Federation (clauses 3, 5-6 of the Regulations on the implementation of cash payments and (or) payments using payment cards without the use of cash registers, approved by the decree of the Government of the Russian Federation dated 06.05.2008 No. 359 ( hereinafter - Position)). BSOs were made by typographic method or formed with the help of an automated system. If the automated system, in terms of its functioning parameters, met the requirements for the CCP (clauses 11, 12 of the Regulations; letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250, dated February 03, 2009 No. 03-01-15 / 1-43, dated 26.11.2008 No. 03-01-15 / 11-362, dated 22.08.2008 No. 03-01-15 / 10-303), then, in fact, organizations and individual entrepreneurs using such systems used a special a kind of CCP. Typographic SRFs were usually filled in by hand.

As noted above, from July 1, 2018, the Law on CRE does not provide for the use of SRFs made by a typographic method (part 8 of article 7 of Law No. 290-FZ). In turn, the automated system for the formation of SRF according to the changes is a cash register used for the formation of SRF in electronic form, as well as their printing on paper. Thus, the practical difference between issuing a cash register receipt and issuing a SRF has disappeared. Therefore, an organization or individual entrepreneur providing services to the public will have to purchase and register a cash register that meets the new requirements and conclude an agreement for the processing of fiscal data with a fiscal data operator.

Similarly, individual entrepreneurs using PSN, as well as organizations and individual entrepreneurs - payers of UTII, from July 1, 2018, lose the right to carry out cash settlements and settlements using payment cards without using a cash register, provided that a document is issued at the request of the buyer (client) ( sales receipt, receipt or other document) confirming the acceptance Money for the relevant product (work, service).

The use of KKT now assumes more responsibility

Legislators have significantly changed the system of penalties in the field of application of the CCP.

Previously, the Code of Administrative Offenses provided for all violations (non-use of CCP; application of CCP that does not comply with established requirements; violation of the registration procedure for CRE; non-delivery of a cashier's receipt to the buyer) a single measure of responsibility (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation in the previous edition): a warning or a fine of 1,500-2,000 rubles for citizens, 3,000-4,000 rubles for officials and 30,000-40,000 rubles - for legal entities.

With the entry into force of Law No. 290-FZ, a whole set of new compositions of administrative offenses and types of fines appeared in the Code of Administrative Offenses. In addition, the size of the fines is set not just in rubles, but in an amount that is a multiple of the amount of the payment made in violation.

So, non-use of CCP in cases established by law entails the imposition of a fine (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

For officials in the amount of from 1/4 to 1/2 of the amount of the calculation carried out without the use of CCP, but not less than 10,000 rubles;

For legal entities - from 3/4 to one size of the amount of the calculation carried out using cash and (or) electronic means payment without the use of CRE, but not less than 30,000 rubles.

Repeated commission of the above offenses in the event that the amount of settlements amounted, including in the aggregate, one million rubles or more, entails disqualification for officials for a period of one to two years, and for individual entrepreneurs and legal entities - administrative suspension activities for up to 90 days (parts 2, 3, article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Note that responsibility individuals- performers (that is, ordinary sellers) are excluded from Article 14.5 of the Code of Administrative Offenses. Only officials will be punished.

The use of a CCP that does not meet the established requirements, or the use of a CCP in violation of the procedure for its registration, the procedure, terms and conditions for its re-registration, the procedure and conditions for its application entails (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

warning or imposition of an administrative fine on officials in the amount of 1,500 to 3,000 rubles;
on legal entities - a warning or the imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Note that this measure of responsibility will apply only from February 1, 2017 ().

Liability has been introduced for failure to submit or violation of the deadlines for submitting information and documents at the request of tax authorities: a warning or fine in the amount of 1,500 to 3,000 rubles for officials and a warning or fine from 5,000 to 10,000 rubles for legal entities (part 5 of article 14.5 of the Administrative Code RF).

Responsibility has been established for the failure to send to the buyer (client) a cash register receipt or SRF in electronic form, or failure to transmit these documents on paper at his request: a warning or a fine on officials in the amount of 2,000 rubles, on legal entities - a warning or the imposition of an administrative fine in the amount of 10 000 rubles (part 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Good afternoon, dear individual entrepreneurs!

Recently, I often receive letters with questions about the new KKM, which will be introduced as early as 2017. Let me remind you that they wanted to introduce them back in 2016, but this idea was postponed for one year.

So, the hour of the IKS is approaching. And in this short article I will answer the most common questions that are asked over and over again.

For convenience, this article will not be structured as usual, but in a “Question / Answer” format.

When will new cash registers be introduced for individual entrepreneurs and companies?

According to the latest data, the timing of the transition to new online cash registers will be as follows:

1. From 1st February 2017 will only register a new type of POS printer. This means that if you apply to register a regular cash register (like those that are used now), then you will be refused. That is, since February, you need to come to the Federal Tax Service ONLY with a new type of cash register.

2. If you already have a cash register, then you will need to buy an online checkout (or modernize the old checkout) no later than 1st July 2017. That is, you will have to shell out money for a new KKM or its modernization, which is sad. Considering their cost.

I am an individual entrepreneur on ENV (or PSN). Do I need to buy a new type of KKM?

Indeed, now (in 2016) many choose PSN and UTII only because on these taxation systems it is possible NOT to apply KKM. But this privilege will only last until 1st July 2018. Then, individual entrepreneurs on UTII (PSN) will also have to buy cash register machines if they work with cash. That is, they accept money in cash from individuals.

Update: for most individual entrepreneurs on the PSN or UTII, they were given a delay for another year - until July 1, 2019. You can read about or just watch the new video below:

And what kind of cash registers are they? How are they different from ordinary ones?

Unlike those KKMs that are used now, they IMMEDIATELY transmit data via the Internet where necessary =). That is, at the Federal Tax Service. As you understand, you will also have to organize Internet access for such cash registers.

Also, the so-called “electronic check” will be recorded, which the buyer cannot lose in principle.

And if I live in a remote taiga, where there is no Internet access? How then to be?

Do not worry, our deputies have foreseen such a moment. The law clearly states that for places where there is no Internet access, it will still be possible to use cash registers without transferring data to the Federal Tax Service online.

To be honest, I have little idea how such a list can be made, but they promise.

Here is what is literally said about this in the draft law, which was approved in the third reading:

« In areas remote from communication networks determined in accordance with the criteria established federal body executive power, carrying out the functions of developing and implementing public policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks approved by the body state power subject Russian Federation, users can use cash registers in a regime that does not provide for the mandatory transmission of fiscal documents to the tax authorities in electronic form through the fiscal data operator. "

That is, you just won't be able to refuse to use the new KKM in 2017, if your locality Will NOT make it to this magic list.

What if I don't buy a new KKM?

In fact, the penalties are rather severe. Everything has been done to ensure that entrepreneurs massively use new cash registers.

Again, let me quote an excerpt from the bill and highlight the main points:

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 of from one fourth to one second of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; for legal entities - from three quarters to one size of the amount of the calculation carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles. ";

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

shall entail disqualification of officials 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 does not meet the 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 its applications -

shall entail a warning or the imposition of an administrative fine on officials in the amount of 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 five thousand to ten thousand rubles.

As you can imagine, the suspension of any store for 90 days is almost a verdict.

And where can you read this fascinating law in full?

At the time of this writing, it was being approved by the Federation Council. According to the plan, it should be signed by the President of Russia on June 29th.

The bill itself has already passed the third reading in the State Duma. So, it is unlikely that he will change significantly.

In short, read here:

http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=968690-6&02

It has 130 pages, if that =)

Full title: "On Amendments to the Federal Law" On the Use of Cash Register Equipment in the Implementation of Cash Payments and (or) Payments Using Payment Cards "and certain legislative acts

Russian Federation"

What to do? How to be? Where to run?

I advise you to contact the companies that sell cash registers for individual entrepreneurs and service them in advance. Surely they have long been prepared for this global event and have long been in anticipation =)

Moreover, many companies are already using new KKM without waiting for 2017.

In short, think over the strategy of transition to new KKM BEFORE.

Just look at the publication dates, as a lot has already changed this year. For example, it was said earlier that the “old” KKM could be used for another 7 years, which is no longer relevant.

New ready eBook on taxes and insurance premiums for individual entrepreneurs on simplified taxation system 6% without employees for 2020:

"What taxes and insurance premiums does the individual entrepreneur pay on the simplified tax system 6% without employees in 2020?"

The book covers:

Questions about how, how much and when to pay taxes and insurance premiums in 2020?
Examples of calculating taxes and insurance premiums "for yourself"
A calendar of payments for taxes and insurance premiums has been provided
Frequent mistakes and answers to many other questions!

Dear readers, a new e-book for individual entrepreneurs for 2020 is ready:

"Individual entrepreneur on simplified taxation system 6% WITHOUT Income and Employees: What Taxes and Insurance Contributions Do You Need to Pay in 2020?"

This is an e-book for individual entrepreneurs on the simplified tax system 6% without employees who have NO income in 2020. Written on the basis of numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.

Online cash register is a common name for cash registers, new requirements for which were established by the law dated 03.07.2016 No. 290-FZ: “cash registers - computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives forming fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through the fiscal data operator and printing fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the application of CCP ”.

What are online checkouts for?

The tax department's website is full of lengthy discussions about the benefits of online cash registers. We agree that for tax authorities the widespread implementation of online cash register systems is a treasure trove of information about taxpayers. And what is the use of businessmen and accountants?

According to the Federal Tax Service, online cash registers will reduce the number of checks of cash discipline - they will not come to everyone at random, but only to those that have aroused suspicion, for example, by frequent cancellation of checks or issuance of a check for over 100 thousand rubles. at a time or within a few minutes. So accountants should be more careful about cash payments, so as not to get into the "black list" of inspectors.

Online checkout will help the business owner to control outlets and sales volume - through Personal Area KKT and OFD personal account.

And while reducing the cost of EKLZ tapes, the cash register will become cheaper to maintain. In addition, the use of online cash register allows you to refuse to issue a number of cash documents and registers - read more below.

Online cash desks will help out merchants on the Internet - by law, a check must be issued within 5 minutes after making a purchase. If you have an online store in Moscow, and your customer is in Murmansk, then either the courier will transfer the check, which will bring the goods to the customer, or the check will have to be punched in advance and put into the parcel - but then the online store will violate the law. With online checkouts, the check will be ready in in electronic format directly on the website and sent to the buyer by email.

Who should switch to online checkouts and when

Officials have planned a smooth transition to online checkouts. Moreover, those taxpayers who were previously exempted from this need by the law will also have to use the new CCP.

So, go to online checkouts by own initiative you can already now - if you have run out of ECLZ of a conventional CCP, then there is no point in installing a new ECLZ - in mid-2017, everyone who now uses CCP should use online cash registers:

Deadline	Who should go
01.02.2017	Tax authorities stop registering EKLZ at regular cash desks, but they can still be used
31.03.2017	Organizations and individual entrepreneurs selling beer at retail through a store and catering and paying UTII instead of the usual cash registers are required to use online KKT
01.07.2017	Legal entities and individual entrepreneurs must use online cash registers. Exception: taxpayers on UTII, PSN, providing services to the population
01.07.2018	On-line cash registers are switching to imputed persons, individual entrepreneurs on a patent and taxpayers providing services to the population - we talked about the nuances of the transition for them here
01.02.2021	Taxpayers on PSN, STS, UTII must indicate in the check a list of purchased goods and prices

Completely freed from innovations those who provide small domestic services(nannies, accepting glass containers), sellers of some goods (newspapers, ice cream, seasonal vegetables rolled in, kvass from tanks) and residents of remote regions without the Internet - each constituent entity of the Russian Federation will determine such places independently. Full list those who are released, see paragraph 2 of Art. 2 of Law 54-FZ (as amended on 01.01.2017).

How much does an online checkout cost

You can buy a new cash register, or you can upgrade an existing one - add a fiscal drive. Specify the cost of modernization of the existing cash register in the Central Service Center - for example, the cost of revision of the Mercury 115K CCP is 12 thousand rubles.

We put the online cashier on record with the tax office

The tax authorities insist - registering an online cash register, registering cooperation with the OFD and changing the fiscal accumulator is preferable in the personal account of the KKT on the FTS website. In the taxpayer's personal account, you have a section "Cash register equipment" - there you need to register an online cash register. An individual entrepreneur has a personal account of the Federal Tax Service associated with the portal of public services - if the account on public services is fully confirmed, then the personal account is ready to use.

An electronic signature is required for actions in the taxpayer's personal account. If you do not have it, you need to attend to this issue and purchase it.

The procedure for connecting an online cash register:

* do not forget to deregister the old cash register after registering online KKT.

To register an online cash register in the section "Cash registers" on the FTS website, select the item "Registration of cash registers". There you fill out an application for registering an online KKT with an indication of its technical data and information about the company. In the "Registration report" section, enter the registration data received at the cash register itself - the manufacturer's support service or TEC will tell you in more detail. Sign the application electronic signature and send it to the tax office. Within 5 days, a KKT registration card will appear in your personal account. If everything was done correctly, an inscription will appear opposite the information about the online cash register: "CRE is registered."

Similarly, you can register a cashier through the OFD - ask your operator for more details.

By law, you can submit a paper application to your tax office, but the procedure has not yet been regulated and the application form has not been approved (clause 1, clause 10 of article 4.2 of Law 54-FZ as amended on 01/01/2017).

After registering an online cash register, it can be used for settlements with the population and counterparties.

How to keep records with an online checkout

The main change in accounting when switching to online cash register - you do not need to fill out the unified primary registration form for the receipt of money from the population:

KM-1 "Act on the transfer of the readings of the summing money counters to zeros and the registration of the control counters of the KKM";
KM-2 "Act on taking readings of control and summing cash meters when handing over (sending) cash register for repair and when returning it to the organization";
KM-3 "Act on the return of funds to buyers (clients) on unused cashier's checks";
KM-4 "Journal of the cashier-operator";
KM-5 "Journal of registration of readings, summarizing cash and control KKM counters, working without a cashier-operator";
KM-6 "Help-report of the cashier-operator";
KM-7 "Information about the readings of the KKM meters and the company's revenue";
KM-8 "Call log technicians and registration of completed works ";
KM-9 "Act on the check of cash in the cash register".

About this letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / [email protected] and the Ministry of Finance of the Russian Federation dated September 16, 2016 No. 03-01-15 / 54413.

This is logical - why keep it, for example, if all the same indicators are recorded in the personal account of the KKT on the FTS website (and the personal account of the OFD - if the operator provides such an opportunity).

Along with online cash registers, 2 more will be used by the accountant additional types check:

correction check - punch it when you find, for example, unaccounted revenue in the amount of excess cash over the cash register data for that day;
a check with a return receipt sign - it should be drawn up both when returning cash for a product or service, and when returning money to the buyer's bank account.

Cash book, income and expense orders will be drawn up in the same order.

Documents and information requested by the tax authorities will need to be transferred only through the personal account of the KKT on the FTS website (clause 4 of article 5 of Law 54-FZ as amended on 01.01.2017).

Before starting settlements with customers, the cashier generates a report on the opening of the shift, after the end of settlements - a report on closing. More than 24 hours cannot elapse between these reports (clause 2 of article 4.3 of Law No. 54-FZ as amended on 01.01.2017). Usually, a mechanism for controlling the time between reports is already built into the cash register, and the cash register is able to independently display a report on the closing of the shift. If this did not happen, the tax authorities will be punished for violating the procedure for generating a closure report as for violating the rules for applying the CCP. The size of the sanctions is from one and a half thousand rubles. for the head of the company and from 5 thousand rubles. on the taxpayer himself.

If you started using an online checkout, then you give the buyer a paper check when buying, plus specify whether he needs a check in electronic form. If yes, then send it to the buyer's e-mail. In accounting, electronic checks received from a counterparty are equated to paper ones (Art.1.1 of Law 54-FZ as amended on 01.01.2017).

Visually, checks issued online by KKT will differ from regular checks: new checks have 21 obligatory requisite instead of 7, as it was before (clause 1 of article 4.7 of Law 54-FZ as amended on 01.01.2017). The main difference is the appearance of a QR code on the check, thanks to which the buyer will be able to recognize Additional information about the company that issued the check.

Changes will also occur to strict reporting forms - they can only be printed through automated system for SSO or provide in electronic form, the clause on the possibility of printing forms by typographic method was excluded from the legislation.

What happens if you do not use the online checkout

If you are obliged to use the cash register at work, but are afraid to switch to online cash registers and work after July 1, 2017 at the old cash register, the tax authorities will issue a warning. Or they may impose a fine - from one and a half thousand rubles for executive and at least 5 thousand rubles. for the company / individual entrepreneur. You do not use CCP, although you must - get a fine of at least 10 thousand rubles. for an official and at least another 30 thousand rubles. to a legal entity / individual entrepreneur. Get caught with this violation again and the amount of payments by the cashier will be more than 1 million rubles. - the official will be disqualified, and the activities of the company / individual entrepreneur will be suspended for a maximum of 90 days. A complete list of fines for violations of the procedure for applying the CCP is in Art. 14.5 Administrative Code. The limitation period for violations of the procedure for working with the cash desk is the same - 2 months (clause 1 of article 4.5 of the Administrative Code of the Russian Federation).

On July 15, 2016, Federal Law No. 290-FZ entered into force, which amends Law No. 54-FZ "On the Use of Cash Register Equipment"

Now, most businessmen have to switch to online checkouts, and all checkout machines will send electronic versions checks to the Federal Tax Service via the Internet. Electronic tape you will need to replace it with a fiscal drive, connect the cash register to the network and conclude an agreement with the fiscal data operator to send checks.

Online cash registers in 2017: basic provisions

1. The scheme of work with tax authorities has changed, all data from checks will be sent to the Federal Tax Service via the Internet.

2. The registration of the cash register has been simplified, there is no need to go to the tax office, it is enough to go to the site nalog.ru and register the cash register through your personal account.

3. Entrepreneurs who currently do not use CCP will be required to purchase online cash registers by July 1, 2018 and send data to the tax service.

4. Changes also affected checks and forms of strict reporting, now they will increase the amount of data that must be present.

5. The so-called fiscal data operators have appeared, they will receive, store, process and transmit fiscal data to the Federal Tax Service.

6. Cash registers will technically be slightly different, EKLZ will replace the fiscal drive.

7. Not everyone will be obliged to use online cash registers, there is a list of activities that will not need a new cash register.

Application of CCP in 2017 - how it will be

The buyer comes to the store for a purchase, the cashier scans the barcode on the package, the fiscal drive inside the cash register saves the receipt, signs it with a fiscal sign, and sends the data on the OFD check. The fiscal data operator processes the information, sends the answer back to the cashier, and the data on the check to the Federal Tax Service.
Next, the buyer receives a check, or 2 checks at will (one paper and one electronic, by mail or phone)

Therefore, in accordance with law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the speed of the receipt penetration will not depend on the Internet speed, the data will be transmitted in parallel, and even if the network is lost, the information on the receipt will be sent to the OFD later, as soon as the connection is restored.

Mandatory details of checks and SRF for online cash registers

In view of the new requirements that relate to CCP, new requirements have appeared, which are now imposed on checks and SRF. In them in mandatory there should be the following information:

Seller tax system information
- website address of the fiscal data operator
- calculation attribute (income or expense)

- form of payment (cash or electronic payment)
- the amount of calculation with a separate indication of the rate and amount of VAT
- serial number of the fiscal accumulator
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or SRF is transmitted in electronic form

Registration of cash register in the tax office: how to register a cash register on a new basis

It will be much easier and faster to register a cash register with data transfer than a regular one. The owner will only have to register on the website of the tax service nalog.ru and leave a request for fiscalization of the cash desk, then sign the application with his electronic signature and wait for confirmation.

After the tax office receives this information, she will send the registration data to the entrepreneur, and the fiscalization data will be entered into the device. Now there will be no need to visit the Federal Tax Service personally with a cash register, as well as conclude an agreement with the Central Service Center.

Online checkout cost

After the law officially came into force, it became clear that the use of online CCP for business would become mandatory. Let's figure out how much an online checkout costs and what the cost of the most budgetary online cash register will consist of:

1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal accumulator will not exceed the cost of conventional ones. Let's take into account the minimum price of 20,000 rubles. Modernization kits will cost an average of 5 to 15 thousand rubles.

2. An agreement with the Fiscal Data Operator will cost 3,000 rubles per year.

3. TEC services are officially no longer needed, we will not take them into account.

4. Cash register software - here the cost can be radically different, but we will take an average of 7,000 rubles. for one online checkout.

Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using modernization kits, you can save up to 10,000 rubles). But if we consider traditional POS terminals, then the cost will immediately increase at least 2 times.

Transition to online cash registers from 2017: stages and terms

1. For those entrepreneurs who were allowed not to use the CCP, a delay is provided until 07/01/2018.
2. Vending companies were also deferred until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is allowed not to use online cash registers.
4. Everyone who does not fall into the 3 points described above are required to use online checkouts from July 1, 2017. And from February 1, 2017, it is no longer possible to register the old-style cashier.

Can I buy KKT online now?

New cash register equipment is now being actively sold, but it is worth noting that old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, do not postpone the purchase of an online cash register until the last date, experts predict a shortage of cash registers in 2017 and it will not be possible to buy cash register online quickly.

KKM with online data transfer: fines since 2017

For non-use of cash register equipment or for improper use of cash registers, fines are threatened:
1. KKT does not meet the requirements - 10,000 rubles.
2. The check is not sent to the buyer - 10,000 rubles.
3. Trade without CCP - 30,000 rubles.

All organizations and individual entrepreneurs are required to use cash register equipment, making cash payments or using electronic means of payment. This is established by the Federal Law of 03.07.2016 No. 290-FZ, which amended the Federal Law of 22.05.2003 No. 54-FZ, and established a new procedure for the application of CCP, explaining who is obliged to apply online cash registers in 2017.

New on cash registers since 2017

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

Who needs an online checkout in 2017 and does it need it?

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

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

Are sellers of beer and alcohol included in the list of those who are obliged to use CCP in 2017? The answer to this question is yes, since March 31, 2017, beer and alcohol sellers will have to use online checkouts.

New technology will enable trade organizations and individual entrepreneurs who are required to have online cash registers since 2017, use a phone or tablet as a cash register, register cash register from home and exercise remote control of proceeds, and customers check cash receipts using the Internet.

New cash registers from 2017

More than 160 thousand online cash desks have already been registered within the framework of the new procedure for the application of CCP. There is a cash register in the register of the CCP, which is also intended for online commerce (online stores are also included in the list of those who must apply the CCP in 2017).

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

What is in the new CCPs from 2017? Now, instead of EKLZ, the cash registers should have fiscal accumulators. Checkout can be registered at any tax office through the Internet. To register a cash register, you do not need an agreement with a technical center.

The cashier's receipt can be not only paper, but also electronic, which, at the request of the buyer, will need to be sent to his e-mail or mobile phone... New cashier's receipts reflect the number of the fiscal document, the fiscal attribute of the document, shift number, sequence number per shift, type of taxation and other details.

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

How much is it?

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

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

According to the manufacturers of KKT, the cost of modernizing the cash register used at the present time will be about 4-6 thousand rubles.

The cost of purchasing a cash register (up to 18,000 rubles for 1 cash desk) can be taken into account in expenses, including when using the simplified tax system.