What are the types of CCM. Online CCP: how to read receipts with partial payments Please tell me if an individual entrepreneur on the simplified tax system works in the field of rendering services for the repair of vehicles, from what period he must apply CCP

What is the difference between the formats of fiscal documents of the CCP that are currently in effect? Which one is more convenient for making a partial payment for the goods? How to correctly read the shift report that replaced the Z-report? BUKH.1C was told about this by the head of the retail trade automation department of the 1C company. Olga Salimova.

Formats and terms of their validity

Order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20 / [email protected] simultaneously put into effect three versions of the fiscal document format:

FFD 1.0 - for interaction with the fiscal accumulator 1.0,
FFD 1.1 for interaction with the drive 1.1,
FFD 1.05 - transitional, in which the KKT operates with an extended number of details with the same FN 1.0.

Format 1.0 is already recognized as insufficiently detailed, it is impossible to draw definite conclusions about actual business transactions from it. So the same order set the expiration date for the format of the fiscal accumulator 1.0 - January 1, 2019.

There are no time limits for the 1.05 format yet. Therefore, having switched to this format, you can safely work for at least another five years.

Partial payments

Overwhelming majority retailers use FFD 1.0 and have no problems. Indeed, typical retail in stores, to which we are all accustomed, implies that the amount of payments is equal to the value of the goods, and shipment occurs at the time of payment.

Problems begin when you need to issue a partial payment for the goods by check. And this is a fairly wide list of cases:

Payment gift certificate or bonuses.
Sale of goods to order (for example, furniture).
Public transport, passenger, rail and air transportation.
Sports and other entertainment events.
Parking with recharge via mobile application.
Sale of subscriptions to electronic magazines.

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Wholesale trade is also obliged to apply CCP if settlements are carried out in cash or electronic means of payment. And it becomes problematic to issue partial cash payments. Indeed, in case of partial payment, the amount of the commodity part does not coincide with the amount of payment. Each transaction is made out with at least two checks - for an appointment Money and for shipment. In the basement of the check, the amount of calculation is indicated: the amount of payment accepted in cash or electronic means and the amount of payment for goods. Therefore, applying the usual "retail" approach, we get an overestimation of turnovers for the transaction as a whole.

Examples of

Let's take as an example the sale of one adult and two cribs for the amount of 14,000 rubles. two checks for cash. For clarity - during one shift. 30% are paid at the time of shipment (4200 rubles). 70% - by the second check (RUB 9800).

How the sale is reflected in the receipt with FFD 1.0

The fact that this is a partial payment is noted directly in the name of the product. The amount of the check is equal to the amount of the transaction, VAT is calculated correctly. The amount of payment was paid in cash (4200 rubles). But the amount of future payment on credit is attributed to electronic means of payment, since this format does not know other forms of payment.

Everything happens symmetrically with the second check. Payment of the loan accepted in cash is also reflected correctly, the offset of the advance is also attributed to electronic means of payment.

More than 80% of CRE users today use FFD 1.0. What if you are not satisfied with the described absurdities? Actually, nothing. Tax officials describe it simply - "everything is piled up in a heap." To deal with the "heap", they came up with a format extension.

FFD 1.05

In addition to many other details, the 1.05 format introduced the variable "calculation method attribute". Seven signs of the settlement method are established, with the help of which the most popular schemes of partial payments are described: 100% prepayment, prepayment, advance payment, full settlement, partial settlement and credit, transfer on credit, loan payment.

In the basement of the receipt in 1.05 format, compared to FFD 1.0, new details have appeared, which clearly indicate the accounting of the turnover of partial payments:

the amount of the settlement indicated in the check (SRF),
check amount (SRF) in cash,
check amount (SRF) electronic,
the amount of the check (SRF) by prepayment (offset of the advance),
check amount (SRF) postpay (on credit),
check amount (SRF) by counter presentation.

And at the end of the shift, turnover counters for the shift are added in the corresponding sections.

Check with FFD 1.05

As you can see, it is very beautifully highlighted in each line what it is. Partial settlement and credit. The amount of the check is determined by the sum of the product lines, equal to the amount of the transaction. The amount of payment was paid in CASH, but with regard to payment on credit it is already quite humanly written that this is a FOLLOWING PAYMENT (CREDIT).

Second check. In CASH we accept the subsequent payment, and the credited advance is also quite honestly indicated as ADVANCE PAYMENT (ADVANCE).

What you need to pay attention to is the amount RECEIVED in the first check. The full amount is indicated here, although we received it only partially. (Revenue "received" summarizes cash flow and obligations). We are working on this topic with the manufacturer of KKT, the situation will change in the near future.

But, despite the shortcomings, we understand that when using version 1.05, more detailed information is sent to the Federal Tax Service, which allows you to correctly evaluate business transactions. Therefore, for enterprises that use schemes with partial payments, it is necessary to switch to the 1.05 format.

How to go from 1.0 to 1.05?

The current order of the Federal Tax Service establishes the rules for switching from version to version. You can go only at the moment of replacing the fiscal accumulator.

"The value of the variable" FFD version number "(tag 1209) is determined at the time of generation of a registration report or a re-registration report in connection with the replacement of FN and cannot be redefined until a new report on re-registration in connection with the replacement of FN is generated," Order.

However, the FFD 1.0 format is so inconvenient and insufficient that an amendment is being prepared that cancels this requirement. In the meantime, the case is still, some manufacturers offer on the market a transitional version of FFD 1.0+ drivers, which supports some optional tags for 1.0. In particular, a sign of the method of calculation, which we are talking about today. And also the Sum indicators of the check and the Turnover indicators of the shift.

Check with FFD 1.0+

All calculations of partial payment are displayed absolutely clearly, post-payment on credit is reflected.

The second check - the offset of the advance payment is highlighted, the payment of the loan in cash is indicated, and the amount of funds received is even correctly determined. And to upgrade to 1.0+ you only need to update the software at the checkout.

How to close a shift?

As you know, the forms of primary accounting documents for accounting for cash settlements with the population when carrying out trade operations using cash register equipment(from KM-1 to KM-9) are now canceled. Among them are a book and a certificate of a cashier-operator, as well as a register of CCP indicators. They can be maintained for your own needs (to determine material responsibility), but they are not needed for checks.

Since the FTS in its analysis mainly focuses on the checks themselves, the value of the Z-report has significantly decreased. However, it was replaced by another document - the Report on the status of meters. You just need to learn to read it.

Learning to read the new Z-report (Shift report)

All sections are displayed separately - by income, expense, return, return of expense. That is, you can freely take your operations into minus, they will be reflected in positive values, but in the expense sections.

In our shift, as we remember, only two checks were punched. For 4200 and 9800 rubles. We made a withdrawal from the cash register for the total amount of 14,000. And we closed the shift.

This is how the report looks for all three formats.

Let's concentrate on the details that are important to us.

The withdrawal of cash is reflected correctly - 14,000. VAT is determined correctly. But the amount of revenue doubled - 28,000.

I draw your attention to the fact that the revenue is a derived parameter, it is not passed in the tag, so you can not pay too much attention to it (until the situation is corrected). You need to pay attention to what we have indicated in payments, in turnover tags.

FFD 1.0 understands two options for payments in cash and electronic, sums them up in revenue. But the amount of valid electronic payments can only be checked by the acquiring report.

FFD 1.05 correctly identifies both cash and electronic turnovers per shift. Highlights prepayment and post-payment.

FFD 1.0+ can identify advances and postpayments, but nevertheless considers them to be electronic means of payment. The actual amount of electronic payments is determined by subtracting the amounts of advances and postpayments from the electronic means of payment.

What awaits us in the near future

The Federal Tax Service is developing guidelines for the use of formats, which will become mandatory after the adoption of amendments to Law 54-FZ. So far, the amendments have not yet been submitted to the State Duma.

Very unexpectedly for all market participants who are accustomed to retail checks, when receiving an advance and paying a loan, the Federal Tax Service interprets a commodity line not as a commodity, but as a payment for a given heading. Accordingly, the amount for the product line is not the price of the product, taking into account discounts and markups, but the amount of payment that the user enters arbitrarily.

As soon as the guidelines are approved, they, accordingly, will be supported in 1C configurations.

Questions are grouped by topic:

1. When you need an online checkout

OCH

Organization on OSNO, is it necessary to apply CCP from 01.07.2018 if the property of the organization is sold to an individual (for example, a car)? For us, this is a one-time operation, we planned to deposit cash on a bank account in the bank by the buyer himself.

- It is necessary to apply KKT in settlements with individuals. You can enter into an agreement with a payment agent organization, which will accept payments and issue checks for you.

LLC on OSNO accepts payments from individuals to the current account through Sberbank. Do I need to use an online checkout?

- Yes need. The only exception is clearing settlements between legal entities (IE). Leave a request and we will help you find the right one.

Individual entrepreneurs on USN and LLC on OSNO may not apply until 07/01/2018 when using electronic means of payments by KKT for paying for services on the Internet?

STS

Do I need to use the online cashier of the individual entrepreneur (STS 6%) (if necessary, then from what date) when providing services: software development, funds to the account of the individual entrepreneur come from foreign individual customers through the upwork.com freelance exchange? If an online checkout is required in this case, then how to use it and which model is suitable for this? Customers deposit an amount in US dollars at upwork.com.

- If your organization is registered on the territory of the Russian Federation, then the cashier must be used, despite the fact that the clients are foreigners. The fact is that the use of CCP not only protects the interests of citizens (their rights as consumers), but also provides control over the completeness of accounting for the proceeds of legal entities and individual entrepreneurs. Therefore, in your case, the use of cash in the calculations is more necessary for the Federal Tax Service to control your earnings than for foreign clients.

SP on the simplified tax system, activity - a private kindergarten. How long does it take to apply CCP?

STS, brokerage services in the field of real estate. Do you need a CCP? But we use BSO, is there a delay?

- If settlements with individuals - yes, KKT must be used from 2019. Until that time, be sure to issue the SRF.

FE USN 6%, health and fitness activities. Fitness, dance school. Clients are issued PD-4, according to which they pay for services on a bank account. We do not accept cash in cash, only by bank account. Do you need a CCP in this case?

- Payment on receipts through a bank branch is a controversial issue. According to the CRE, it is used in settlements using cash and (or) electronic means of payment for goods and services sold. What is an electronic means of payment is not defined in Law 54-FZ. The wording is in the "On the National Payment System". Settlements by payment orders through a credit institution are not considered electronic means of payment. But the Ministry of Finance thinks differently: there is, which says that the CCP in this case is used by the seller of the goods (services). Moreover, there is a draft amendment to 54-FZ, in which they try to unambiguously interpret the obligation to apply the CCP in such situations to the seller of goods (services). Read whether the seller needs an online cash register if payment is received by payment through the bank's cash desk.

LLC on the simplified tax system. We receive funds from individuals to the current account, in addition, we have an online store. Do we have to purchase two online checkouts by 01.07.2018 or one?

LLC private clinic on the USN provides medical services to the population. When to use CCP? Does it matter which OKVED in the Unified State Register of Legal Entities is indicated as the main one?

- Legal entities and individual entrepreneurs, when providing services to the population, have the right not to use CCP until July 1, 2019, subject to the issuance of a cash register. You can see the timing of the transition to cash registers for different types of business in the table.

LLC on USN provides services to individuals. If individuals pay through an ATM, should CCP be applied?

- Yes. ATM money transfers are electronic means of payment. And according to the requirements of Law 54-FZ, the CCP is mandatory for settlements on the territory of the Russian Federation. Settlements are understood to mean the acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered. Leave a request and we will help you.

Individual entrepreneur on STS “income minus expenses” provides services to the population. Now we are issuing SSOs issued by the printing house. Should we apply SSR through an automated system? If so, from what point, or is it better than KKT?

- Until July 1, 2019, you can use the "old" BSOs. Since 2019, it is necessary to use AS BSO - special KKTs for BSO, while they are not in the KKT register.

LLC on USN 15%. We provide services to individuals by connecting the Internet line. We sign an agreement with an individual and issue an invoice. An individual pays through the bank. The bank issues a check. Do we need an online checkout?

- Credit institutions are exempt from the obligation to apply CCP, they do not issue checks. The CCP must be applied by the service provider. There is only one controversial point- payment on receipts through a bank branch. According to the CCP is used in settlements using cash and (or) electronic means of payment for goods and services sold. What is an electronic means of payment is not defined in Law 54-FZ. The wording is in the "On the National Payment System". Settlements by payment orders through a credit institution are not considered electronic means of payment. But the Ministry of Finance thinks differently: there is, which says that the CCP in this case is used by the seller of the goods (services). Moreover, there is a draft amendment to 54-FZ, in which they try to unambiguously interpret the obligation to apply the CCP in such situations to the seller of goods (services). Read whether the seller needs an online cash register if payment is received by payment through the bank's cash desk.

If individuals pay for the goods, including agency services at the bank account, and I do not know how they pay (with the bank account or by card), when to apply the CCP? SP on simplified taxation system 6%.

Individual entrepreneur on the simplified tax system "income minus expenses", services to the population. Payment by individuals on a bank account of an individual entrepreneur. Do I need to use CCP or write out a BSO?

- Legal entity and individual entrepreneur on OSN and STS, performing work and providing services to the population, have the right not to apply CRE until July 1, 2019, subject to the issuance of SRF. That is, you can either issue a cash register and work without a cash register until 2019, or, if you do not issue a cash register, switch to a cash register from 2018. Leave a request - we will select and connect you to the fiscal data operator.

Individual entrepreneur on simplified taxation system 6%, services for renting from individual entrepreneurs and legal entities. Transfers to a bank account through a bank operator or terminal. Do you need a CCP? Obliged to issue a check?

- If payments are made from the current account of one legal entity to the current account of another legal entity, then the CCP is not applied. But if an individual entrepreneur uses an individual's account, then it is needed.

The individual entrepreneur on the simplified tax system "incomes" has employees, the activity is the evacuation of vehicles, provides services to the population and legal entities, and uses BSO. Do I need to take CCPs from July 1, 2018 or can I start from July 1, 2019?

- Organizations and individual entrepreneurs performing work, providing services to the population, are switching to KKT from July 1, 2019. Mandatory conditions: issuance of SRF and services are provided specifically to the population. When providing services to legal entities, if payments are made from a current account to a current account, the CCP is not applied. If in cash, then you need it.

SP on the simplified tax system, I am also listed as an employee of another organization, where I was given a bank salary card. If my client wants to pay for my services by transferring from his card to my salary, do I need to write a SRF or issue a check? I do not have a current account as an individual entrepreneur.

- Settlements with individuals require the use of CCP. When providing services with the issuance of SRF, there is a deferral until 2019.

I am a psychologist, I work for the STS "income". I use BSO. Since when and what KKM do I need to use?

—From July 2019. By model, pay attention to the mobile checkout, for a small nomenclature.

The individual entrepreneur on the simplified tax system receives payment to the current account from entrepreneurs, but some do not have a current account and pay from the account of an individual, and the payment for the previous day can be seen in the statement only the next day. Is it necessary to punch a check in this case and at what moment?

—When making payments to individuals (in your case, it turns out that this is the case) CCP must be used. The check is knocked out at the moment of receiving the bank statement, ideally if the client knows that the check will arrive with a delay.

LLC on USN, services. When is it necessary to start using KKM - from 2018 or from 2019, employee 1 - director?

—Good day, LLC on the simplified taxation system, services are being transferred to online checkouts from July 1, 2019, indicating the names of goods in the check. Before that, it is necessary to issue SRF.

An individual entrepreneur on the simplified tax system leases non-residential premises, when do you need to start using the cashier?

SP on simplified taxation system 6%. Individuals pay for repairs through the bank. Do you need an online cash register?

- In the current edition of 54-FZ, payment by payment orders through a bank is a controversial issue. There is one, which says that the obligation to apply the CCP falls on the seller in such cases. Moreover, there is a draft amendment to 54-FZ, in which they try to unambiguously interpret the obligation to apply the CCP in such situations to the seller of goods (services). In our opinion, there is no need to apply CRE: if you look at the definition of the concept of "settlement" ("receipt or payment of funds using cash and (or) electronic means of payment for goods, services sold ..."), then it is clear that we are talking only about cash and electronic means payment; settlements by payment orders through a credit institution do not apply to electronic means of payment (see definition c). The situation is controversial. As we can see, the Federal Tax Service and the Ministry of Finance have their own point of view on this issue. I would advise you to contact the Federal Tax Service for clarification, whether you still need to apply the CCP. Read whether the seller needs an online cash register if payment is received by payment through the bank's cash desk.

If income from organizations comes to a current account, taxation of the simplified tax system, do you need an online cash register?

—If settlements between legal entities through a current account, then KKT is not needed.

USN. Funds were received from individuals to the current account for services. Do I have to punch a check in the KKM when paying through a bank (not acquiring)?

- Yes, KKT is needed.

SP on simplified taxation system, hairdresser, do you need a cash register?

SP on simplified taxation system 6%, there is a checking account, furniture production. Individuals pay for products to a bank account through a Sberbank branch. Is it necessary to have a CCP and how to apply it if individuals are in other cities? Funds come by bank transfer.

- In the current edition of 54-FZ, payments through bank branches by payment orders are a controversial issue. There is a letter from the Ministry of Finance, which says that the responsibility falls on the seller. The law says about electronic means of payment; payments through a bank employee do not apply to them. Decide for yourself which position to take. Read whether the seller needs an online cash register if payment is received by payment through the bank's cash desk.

Tell me, please, if an individual entrepreneur on the simplified tax system works in the field of rendering services for the repair of vehicles, from what period is he obliged to apply the CCP?

SP on the simplified tax system provides services for the manufacture and installation of furniture. Do I need to apply CCP?

Individual entrepreneur on USN, printing services, stitching and bookbinding. There is one employee. Now at the BSO. How and when should you start using CCP?

Individual entrepreneur on simplified taxation system without employees, production and installation of furniture. When to go to the online checkout?

LLC on the simplified tax system, catering, from what date to use the cash register?

—With employees - from July 1, 2018, without employees - from July 1, 2019. You will be helped by the Kontur.Market.

NPO (non-profit organization), training center on the simplified tax system 6%, educational activities. Educational individuals transfer money for training according to receipts to our bank account. Do you need a cash register and since when?

—Yes, from July 2019.

LLC on the simplified tax system provides services to the public (teaching foreign languages), issues BSO, there are employees, also receives a deferral until July 1, 2019?

-Yes.

The individual entrepreneur on the simplified tax system provides services for the repair of vehicles, works with organizations through a current account, with individuals - for cash. From what period should he apply the CCP?

—If you are only engaged in the provision of repair services, the cashier must be applied from July 1, 2019.

Real estate agency on the simplified taxation system 6%, the provision of legal services, from what period do you need to use the online cashier?

—From July 2019.

A travel agency, a legal entity on the USN, works by bank transfer both with other travel agencies and with the population. Do you need a CCP?

- Yes, since there are settlements with the population, a delay until 2019.

Individual entrepreneurs on USN and LLC on OSNO may not apply until July 1, 2018 when using electronic means of payments of KKT for paying for services on the Internet?

LLC on the simplified tax system rents out premises to individual entrepreneurs. Payment in cash through the cashier and to the current account. Is it necessary to have a CCP?

—Yes, because there is cash payment. Leave a request to pick up.

LLC on the simplified tax system “income minus expenses” provides services to the population for temporary accommodation and meals, as well as for the provision of medical services with registration of BSO. Is our organization eligible for exemption from the use of CCP until July 1, 2019?

—Yes, legal entities on the simplified tax system that perform work and provide services to the population, subject to the issuance of a BSO, are entitled to a deferral until 2019.

There is an individual entrepreneur on the simplified tax system (without employees), the provision of legal services. Money from individuals under contracts is transferred to a bank account. Do we need a box office from July 1?

—Since July 2019, postponement for services.

LLC, a private clinic on the USN, provides medical services to the population. When to use CCP? Does it matter which OKVED in the Unified State Register of Legal Entities is indicated as the main one?

—If there is no trade (only services), then from July 2019, subject to the issuance of SRF. There is no control at OKVED.

LLC (beauty salon) on the simplified tax system ("income minus expenses"), we issue BSO. Is our organization eligible for exemption from the use of CCP until July 1, 2019?

—Yes, if you only have services and do not sell, for example, cosmetics.

FE USN 6%. Rental services. Transfers for services to a bank account through bank operators or a terminal. Need a cashier? Obliged to issue checks or not?

—If you rent to individuals, then you need it from July 2019, if you are a legal entity and an individual entrepreneur, you do not need it.

UTII

SP on UTII, pharmacy, 1 hired employee, there is a cash register removed from the register, but we issue a check to customers. It turns out that we can not install online cash registers before 2019?

- Individual entrepreneurs on UTII with hired employees (even if he is alone) in retail trade are transferred to KKT from July 1, 2018. What to do if you did not go to the online checkout in time, read

I am an individual entrepreneur on UTII, retail trade in non-food products. Do I need a cash register (online cash register) to work on the open market and since when?

- If you do not trade food products, which are in, then the CCP is needed. Transition to cash registers from July 1, 2018. If there are no such goods in your assortment, then no CCP.

SP on UTII, production and sale of furniture through bank cards. Do you need a cash register?

- Yes, when making payments to individuals, a cash desk is needed.

SP works at UTII, provides services for sewing curtains. We issue BSO. Do you need an online checkout and since when?

- SP on UTII services will be switched to online cash registers from July 1, 2019. And from February 1, 2021, it is necessary to indicate the names of goods in the check.

SP on UTII, retail trade of auto parts to individuals. Individual entrepreneur works alone without workers. Has acquiring. Since when is it obliged to apply KKM?

SP on UTII, hairdressing services, are they obliged to apply KKM?

LLC, the hotel issues BSO for UTII, will it be necessary to apply KKT from July 1, 2019?

SP on UTII, delivery trade. Is there a grace period until July 1, 2019?

—In your case, if there are employees, an online checkout is needed from July 1, 2018. If there are no employees - from July 1, 2019.

LLC on UTII, vending machines. There are no employees, only the director. From what date should CCP be applied?

- Vending LLC, according to the law, should be applied already from July 1, 2018 (regardless of the number of employees). Read the current requirements for the use of CCP for vending (section "What has changed for vending machines").

Trade in the municipal market, 12 sq. m, UTII. When should we use the new cashier?

- If with employees - from July 2018, without employees - from July 2019.

SP on UTII, trade in women's knitwear, without workers. Trade is carried out in a permanent exhibition complex. Do I need to apply CCP?

- There is an exception for trade in non-food products at markets and fairs in certain types counters. It is best to ask your tax authority a question to determine if your case qualifies for an exception. If not (most likely not, since the fairground probably has a roof), then you must apply the cashier from July 2019.

An individual entrepreneur without employees sells flowers (retail trade at UTII). From what period is it necessary to use the online checkout?

- From July 2019, as there are no employees.

We have the services of a veterinary clinic, there is no trade, but we have employees. UTII system. Is the cash desk needed from 2018 or is there a delay until 2019?

LLC on UTII provides car wash services, there is a trade in related goods and another type of catering cafe activity, there are employees, now we are issuing BSO receipts. The checkout, I understand, is required for catering and trade in related products from July 1, 2018, and is there a delay for a car wash until July 1, 2019?

-If related products you trade at the car wash and have employees, you need a cash register from July 2018.

SP on UTII, the provision of services for the repair of vehicles. When is it necessary to connect to the checkout?

—IP on UTII services will be transferred to online checkouts from July 1, 2019. From February 1, 2021, you need to indicate the names of goods in the check.

LLC on UTII, shoe repair to the population, issued by BSO. Will CCP be installed from July 1, 2019?

- Organizations and individual entrepreneurs that repair and paint shoes are completely exempted from the use of CCP ().

We have the services of a veterinary clinic, there is no trade, but we have employees. UTII system. Is the cash desk needed from 2018 or is there a delay until 2019? At the same time, the second point with trade, and there we will definitely install the cashier in 2018. We can't figure out the situation for a clinic without sales.

—For a clinic without sales, a deferral until July 2019 if you issue a BSO.

PSN

We have an individual entrepreneur on the PSN, and they transfer funds from organizations to the card of an individual for the work performed. Should these individual entrepreneurs use the online checkout and from what date? Road transport services, no workers.

SP on PSN, hairdressing services, there are employees. Do you need to apply CCP from July 1, 2019?

-Yes.

SP on a patent without hired employees, when should I start using CCP?

—From July 2019.

SP on a patent, there are employees. Providing educational services. From what date do you need a cash desk?

SP on PSN, retail trade without employees. Apply CCP from July 1, 2019?

—IP to PSN retail without employees will be switched to online checkouts from July 1, 2019. And from February 1, 2021, it is necessary to indicate the names of goods in the check.

ESHN

The system of taxation of the Unified Agricultural Tax is not mentioned anywhere. Are there any peculiarities if this individual entrepreneur is still without workers?

- There are no deferrals for payers of the Unified Agricultural Tax. You need to use CCP for sales. For individual entrepreneurs at the Unified agricultural tax, there is only a delay until February 1, 2021 in terms of specifying the name of the goods in the check. That is, until this date, the name of the product can be omitted.

Sale of vegetables to the population, ESHN. Can I work without a cash register?

- When settlements with individuals, KKT is used in mandatory, unless otherwise stated in the law. Law 54-FZ does not provide for exemptions for unified agricultural tax payers. Leave a request to pick up.

Individual entrepreneur, peasant farm, ESHN, remote area, no internet. Breeding cattle and selling meat, eggs to individuals in the village or at fairs. No activity has been carried out for months. Literally once every 3 months. Do you need an online checkout? Previously, CCP was not used.

- There are two types of terrain. The first one - "" - in them it is necessary to use the CCP, but without connecting to the OFD (in offline mode). The second type - "Remote or hard-to-reach areas" - these are settlements (with the exception of cities, regional centers, urban-type settlements), where it is allowed not to use CCP at all, but sellers are obliged to issue the buyer a document confirming the fact of calculation (the document can even be written by hand , it must contain certain details and the signature of the person who issued it).

The list of settlements where it is allowed not to use CCP is approved by the authorities of the constituent entities of the Russian Federation. If the settlement is not included in this list, then KKT must be used. To understand whether a CCP is needed when trading at a fair, you need to take into account several factors. For example, if the trade in the open air food products, then the CCP is not needed. But if at the fair the goods are sold in a store, pavilion, kiosk, tent, caravan, container, then the CCP must be used.

An individual entrepreneur at the Unified Agricultural Benefit without workers sells vegetables to the population. Need a cash register?

- Yes, you need to use KKT for settlements with individuals. If the individual entrepreneur at the UES conducts calculations in hard-to-reach areas, then the KKT may not be used.

Should I use online cash registers for peasant farms at the Unified Agricultural Benefits, activities in rural areas, there is no Internet.

—There are two types of terrain. The first type - "" - it is necessary to use CCP in them, but without connecting to the OFD (in offline mode). The second type - "Remote or hard-to-reach areas" - these are settlements (with the exception of cities, regional centers, urban-type settlements), where it is allowed not to use CCP at all, but sellers are obliged to issue the buyer a document confirming the fact of calculation (the document can even be written by hand , it must contain certain details and the signature of the person who issued it). The list of settlements where it is allowed not to use CCP is approved by the authorities of the constituent entities of the Russian Federation. If the settlement is not included in this list, then KKT must be used.

Is it necessary to use the online cashier when paying rent in grain to individual entrepreneurs on the simplified tax system of an agricultural producer?

- If you follow the letter of the law, then no, since grain (payment in kind) does not apply to cash or electronic means of payment.

SNO not specified

We only have non-cash settlements with buyers and suppliers through payment by payment orders through a bank. We transfer to the bank card to report to the director for economic expenses in cash, reports with an advance report. Do we need an online checkout? If so, before July 31, 2018 or July 31, 2019? General system taxation, wholesale, no individual buyers. Small business in the register.

- If you do not have among the buyers individuals, then the CCP is not needed.

There is an individual entrepreneur, and they are transferred to the card funds for the work performed. Should these individual entrepreneurs use an online checkout and from what period?

- If the funds come from individuals, then yes, the cash desk is needed. Individual entrepreneurs, when providing services and performing work to the population, switch to settlements using CCP from July 1, 2019 (regardless of the presence or absence of employees).

The sole proprietor subtenant without a settlement account transfers the rent in cash to the invoice of the proprietor subtenant. Do you need a check?

- In case of cash payments between legal entities and (or) IP KKT is applied. That is, the sole proprietor sub-lessee must knock out a check at the time of receipt of money from the sub-lessee of the sole proprietor. Only settlements between legal entities and (or) individual entrepreneurs from the current account to the current account are exempted from the CCP.

NPO (non-profit organization), training center, educational activities. Students who are natural persons transfer money for training according to receipts to our bank account. Do you need a cash register and since when?

- Payment on receipts through a bank branch is a controversial issue. According to the CCP is used in settlements using cash and (or) electronic means of payment for goods and services sold. What is an electronic means of payment is not defined in Law 54-FZ. The wording is in the "On the National Payment System". Settlements by payment orders through a credit institution are not considered electronic means of payment. But the Ministry of Finance thinks differently: there is, which says that the CCP in this case is used by the seller of the goods (services). Moreover, there is a draft amendment to 54-FZ, in which they try to unambiguously interpret the obligation to apply the CCP in such situations to the seller of goods (services). Read whether the seller needs an online cash register if payment is received by payment through the bank's cash desk.

If we are an LLC, billed the organization, an individual paid for the organization (sub-account). Should we apply CCP from July 1, 2018?

The individual entrepreneur does not have an account, pays for services with us (LLC) through the cash desk of Sberbank, do we need a cash register?

LLC, which manufactures monuments according to BSO, is obliged to apply KKT?

Child Development Center (not a kindergarten). Need to use the cashier?

- There is not much information, but, most likely, you provide services to the population and issue BSO, in this case, the CCP is applied from July 1, 2019.

ANO (non-profit organization), educational services and sports activities for children, applies BSO. We receive money to the current account from individuals, as well as through bank terminals and in cash. Will you be switching to the online checkout from July 1, 2019?

The sole proprietor has just created, without workers, retail trade in the market with a container. What to choose: STS 6%, when are you obliged to apply KKM? If you go to UTII, then when should KKM be applied?

- If you choose the simplified tax system, then the CCP will need to be applied from 2018. If UTII, then from 2019. In addition, individual entrepreneurs on UTII have the right to receive a deduction for the purchase of KKT in the amount of 18,000 rubles.

Individual entrepreneur, intermediary services with employees, issue BSO, are we entitled to a delay?

—When providing services to the population with the issuance of SSO, the transition to CCP was postponed until July 1, 2019. You can see the timing of the transition to cash registers for different types of business in the table.

NOU (non-profit organization) provides educational services in the field of sports. Money is transferred to the current account from individuals through the Sberbank-online system, Tinkoff. We do not accept cash. Do I need to use KKM?

- If you accept payment for educational services, then you need to apply the CCP.

Ltd. provides car wash services. There are machines that accept cash and dispense tokens. What about KKM here? When to punch a check, at what moment? People can wash cars at night.

- The cash register must be installed inside an automatic settlement device and issue checks around the clock.

Ltd., trays in the grocery market, is it mandatory to use CCP?

- Unfortunately, there is little information about how exactly your trading place is arranged. The fact is that you can trade in the markets without a cash register if the place does not ensure the safety of the goods (that is, you cannot leave without picking up the goods). Also, without CCP, food products are traded from an open counter inside covered market premises (non-food products must be sold from CCP). But if your trading place ensures the display and safety of goods, then the CCP must be applied from 2018 (we are talking about pavilions, tents, kiosks located on the territory of the markets).

If the client paid through the bank, and not through the cash desk of the company, then you also need to punch the check?

- If you pay through an online bank, then you definitely need a cash desk. If payment on receipts through a bank branch, then this is a controversial issue. According to the CRE, it is used in settlements using cash and (or) electronic means of payment for goods and services sold. What is an electronic means of payment is not defined in Law 54-FZ. The wording is in the "On the National Payment System". Settlements by payment orders through a credit institution are not considered electronic means of payment. But the Ministry of Finance thinks differently: there is, which says that the CCP in this case is used by the seller of the goods (services). Moreover, there is a draft amendment to 54-FZ, in which they try to unambiguously interpret the obligation to apply the CCP in such situations to the seller of goods (services).

Individual entrepreneur, an individual providing services (printing, copier, photo souvenirs, photo restoration), I work alone for myself, without hired workers. Do I need a CCP? And if so, which one and how long? Now I use numbered receipts, an order in a printing house.

- I would say that since July 2019, but you have photo souvenirs. These are already goods, not services. If you trade on the simplified tax system, then you should already use the cashier. If trading on UTII, then the postponement until July 2019. Services for UTII are also from 2019.

I am wondering if there will be a delay for the transition to online booking offices for parking lots at LLC? Now we are using BSO.

Is it possible to use 1C programs for keeping a cash register, if payment from physicists goes only to the bank account in the bank of the organization (non-cash)?

- When making settlements with individuals, you need to use a cash register, even if the funds are credited to the current account.

SP, registered on December 22, 2017. Retail trade of haberdashery goods in the market pavilion. There are no employees. When to start using an online checkout?

LLC once sold the vehicle to an individual. Cash was accepted at the cashier and deposited into the bank account. Do you need a KKM in this case?

-Yes. When making payments to individuals, KKT is used without fail.

Will it be necessary to punch the HOA check if the payment of funds-contributions by the HOA members is carried out through the bank operator and through the bank terminal?

- There is no definite answer to the question now. On the one hand, membership fees are not subject to calculation and in the current edition of 54-FZ does not require the use of CCP. On the other hand, there is an arbitration practice in which the courts recognize HOAs as service providers, in which case they must apply the CCP as service providers. It is better to consult your Inspectorate of the Federal Tax Service to resolve this issue for yourself. Or you can use the services of payment agents (EPC, for example), which will accept payments for a fee and issue checks instead of HOAs.

Retail trade to legal entities, money for bank account - do you need a KKT?

- If payments are made from the current account of one legal entity to the current account of another legal entity, then the CCP is not applied.

The individual entrepreneur pays for the lease of the property of LLC (USN) through the cash desk of Sberbank. Should an LLC apply KKT, because the money will go immediately to the current account?

—Today, settlements through the cash desk of Sberbank is a controversial issue (and it does not matter whether the individual pays or the sole proprietor). On the one hand: there is Law 54-FZ, if you look at the definition of the concept of "settlement" ("acceptance or payment of funds using cash and (or) electronic means of payment for goods, services sold ..."), then it can be seen that speech it is only about cash and electronic means of payment; settlements by payment orders through a credit institution do not apply to electronic means of payment (see definition c). On the other hand: there is a letter from the Ministry of Finance No. 03-01-15 / 26324, in which he believes that the CCP should be applied, this is confirmed by his letter and the Federal Tax Service -.

The logic of the Ministry of Finance in the letter is structured as follows: CRE is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out settlements, with the exception of cases established by 54-FZ. And since 54-FZ does not provide for exceptions regarding the use of CCP when paying for goods by payment order through a credit organization, the seller must apply CCP. In our opinion, non-cash payments through a bank are not regulated by Law 54-FZ, it only regulates payments in cash and electronic means of payment. But the Federal Tax Service and the Ministry of Finance have their own point of view on this issue. I would advise you to seek clarification from the Inspectorate of the Federal Tax Service, whether you still need to apply the CCP in this situation.

How to accept payment for wholesale through the checkout?

- If settlements with legal entities to a current account, then KKT is not required. If with individuals, then you need to generate a check on the cash register and indicate that the payment was made by electronic means.

The company sells sanatorium vouchers to sanatoriums in the Ural region. Does the customer need a cashier's check if the customer deposits cash through a terminal (ATM) at the bank? And the bank issues a check to the buyer and takes a commission for this (an agency agreement has been concluded with the bank).

- The ATM does not issue a check, it issues a receipt. Credit institutions (banks) are exempted from the use of CCP in terms of transactions that are carried out through ATMs. In this case, the seller must issue the check.

An individual entrepreneur in the market rents a trading place equipped with a bread kiosk. There is a hired worker. Do I need an online checkout from July 1, 2018?

—Yes, since 2018.

We work mainly with legal entities, settlements by bank transfer. But from time to time we are approached by private individuals. We issue an invoice to them and ask them to pay through the bank. Do we need a cashier?

- In the current edition of 54-FZ, payment by payment orders through a bank is a controversial issue. There is one, which says that the obligation to apply the CCP falls on the seller in such cases. In our opinion, there is no need to apply CCP: if you look at the definition of the concept of "settlement" ("receipt or payment of funds using cash and (or) electronic means of payment for goods, services sold ..."), then it is clear from it that we are talking only about cash and electronic means of payment; settlements by payment orders through a credit institution do not apply to electronic means of payment (see definition c). The situation is controversial. As we can see, the Federal Tax Service and the Ministry of Finance have their own point of view on this issue. I would advise you to contact the Federal Tax Service for clarification, whether you still need to apply the CCP.

Do I need to use KKM in DNT when collecting membership fees? There is no internet.

—The receipt by a horticultural, vegetable gardening or dacha non-profit association from citizens of admission, membership, targeted contributions is not a receipt of funds for goods sold, work performed, services rendered. CCP is not applicable.

Religious activities. Consultations on the topic: the interaction of religion with current life. SP, we take money as a donation. We issue BSO. We open a website: online consultation services. Do we need a cash register at all, since we have no permanent premises (we are going once a month for now), or should we continue to issue cash register? Do we need an online donation box when the site comes up? Plans - public and religious organizations, we are preparing documentation, but this is by the end of the year.

—KKT is used in calculations. Donations are not calculated and do not require the use of CCP. But this should be exactly the collection of donations. If the fee is charged for services, then the CCP must be applied from 2019.

From what date (July 1, 2018 or July 1, 2019) should CCP be used? Type of activity - legal services with individuals and legal entities, STS 6%.

—When providing services to individuals - from July 2019. When providing services to legal entities, if payments are made in cash, then from July 1, 2018, and if from a current account to a current account, then the CCP is not applied.

If the money is received to the current account from an individual, do I have to punch the cashier's check? And at what point?

- Yes, they should. At the moment of execution of the order for the transfer of funds by the credit institution. I understand that it is unrealistic to fulfill this, it is now a sore point. But there are no known cases so far that sanctions were applied for the fact that the check was issued with a delay. So for now, just issue it without fail.

If the customer pays for the services through an ATM, do you need an online checkout?

We sell air / railway tickets under agency agreements, we take a service fee for our services - when should you switch to online KKT? Does the cash register have to print SRF or can you use machines that print a cash register receipt?

- The use of CCP by agents is a controversial issue. Unfortunately, there is no consensus on this matter.
54-FZ does not explicitly say about the use of CCP by agents, it speaks separately about paying agents, and this raises many questions. The Ministry of Finance and the Federal Tax Service have written many clarifying letters on this account, for example, it says, among other things, that in a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires the rights and becomes obligated, which means that when the goods are sold by the agent CCP is applied without fail.

A tendency has emerged to regard ticket agents as paying agents who are required to use CCP in their activities. This trend is set by the Resolution of the Supreme Court of the Russian Federation dated 01.04.2016 No. 308-AD15-14868, in which the court concluded that the organization selling tickets on behalf of the supplier “acts as a paying agent, its main function is to sell tickets, transfer funds from sales to the agent's account and receiving a commission; the accompanying activity of the sales company (booking, information, consulting and service) determines the specifics of the work of air and railway companies; the company does not provide services for the carriage of passengers, is not structural unit or a branch of carriers, the company acts in strict accordance with the conditions specified by the carrier organizations, in fact being an operator for receiving payments from individuals for remuneration. " Taking this into account, the courts concluded that the activities of the company are regulated by norms.

As for the timing of the transition to CCP, there is also uncertainty. We turned to the Federal Tax Service for clarification, as soon as we receive an answer, we will publish it in the news on our website.

I opened an LLC without employees (I am the only director). My business is an aggregator site where products are sold by individual entrepreneurs, LLCs, individuals. Purchase directly from stores. Do I need to apply CCP?

- The activity of product aggregators is a very multifaceted topic with a large number of questions to which there are still no unambiguous answers. If we greatly simplify the essence of 54-FZ, then the CCP is used by the seller of the goods at the time of settlement or by the payment agent (to whom this seller of the goods entrusted to receive payments for a fee). That is, if you are a paying agent, then it is your responsibility to apply the CCP. Since 2018, since an LLC without employees is also a separate topic for discussion.

The Gardening Association re-bills the electricity and takes an agency fee for it. Members of the partnership transfer money to the bank account of the partnership through personal accounts in their banks. Do I need to use an online checkout.

- In settlements with individuals, the CCP is applied even if the funds are credited to the current account. The use of CCP by agents is a controversial issue. Unfortunately, there is no consensus on this matter. 54-FZ is not explicitly written about the use of CCP agents in 54-FZ, it speaks separately about paying agents, and this raises many questions. The Ministry of Finance and the Federal Tax Service have written many clarifying letters on this account, for example, it says, among other things, that in a transaction made by an agent with a third party on his own behalf and at the expense of the principal, the agent acquires the rights and becomes obligated, which means that when the goods are sold by the agent CCP is applied without fail. We turned to the Federal Tax Service for clarification, as soon as we receive an answer, we will publish it in the news on our website.

Clients pay on account of my agent services. Do I need to apply CCP?

- If the clients are natural persons, then yes, KKT is needed. If a legal entity, then calculations can be carried out without a cash register.

Combining modes

Individual entrepreneur in three taxation regimes, wholesale, to the current account of receipts (we work with legal entities), on the STS 6%, UTII without workers, hostel accommodation services, we issue BSO, PSN with employees, training services, only a check-typing machine is installed. From what period do you need an online cash register for the PSN with employees and for UTII (without employees and in the case of hiring employees)?

- You have services on UTII and STS, there is no dependence on employees. Postponement until 2019, subject to the issuance of SRF. If trade is only by bank transfer and with legal entities, then for this type of activity, CCP can not be used.

I have UTII and STS, retail and wholesale. When a settlement is made with a legal entity by bank transfer, should I apply a CCP when transferring money to a bank account and how to issue a cashier's receipt, along with an invoice and goods, or when the money was received on a bank account?

- When there is a settlement with legal entities by bank transfer, the cash desk can not be used.

I am a master of manicure, registered as an individual entrepreneur, there are no employees. I use the simplified tax system (no activity, I submit zero reports) and UTII. Do I need to set up a cashier and when?

If the enterprise LLC is on the USN bread production and on UTII a bread store and a car shop selling bread, the cash desk was put on the USN (without listing the nomenclature), but the cash desk must be put on the store and the auto store from 07/01/18. This is understandable, the question is: are we obliged to indicate the nomenclature: "Bun with poppy seeds, bun with cream, etc.". In a shop or shop, or is it enough to write "goods"?

- Only individual entrepreneurs are exempt from specifying the nomenclature. LLC did not receive such a delay (). Therefore, the name must be indicated. Uniform requirements there are currently no names of goods, services. There are only recommendations so that the name of the product is clearly understood by the user. Your version of the name "goods" - will raise questions unambiguously. In our opinion, it is enough to write "assorted bun" - for buns.

Retail trade at UTII in rural areas. Are there any exemptions for listing the item?

In addition to the main product, there are beer and cigarettes on sale. The decryption in the check is necessary for the whole product or only for the excise one. SP on UTII with employees, there will be no online connection.

—The legislative norm is structured in such a way that individual entrepreneurs selling excisable goods do not fall under the exceptions provided for. Those. An individual entrepreneur who sells excisable goods must display the names of all goods sold by him, and not just excisable ones.

If the LLC is on UTII retail trade in products and beer. Do you need to indicate the name of the product not only for beer? Or the rest of the products can be beaten in one amount, and beer by the nomenclature?

- Only individual entrepreneurs () received a postponement until 02/01/2021 in terms of specifying the name of the goods. LLCs must indicate the name immediately from the moment of transition to KKT.

SP on UTII with employees, retail. Will the name of each product be required in the check, or can only the amount be indicated?

- Can be without a name:

IP (trade in construction goods) is the use of KKT with an indication of the nomenclature mandatory from July 1, 2018 or is there a delay?

—SP applying PSN, STS, ESKhN, UTII (except for individual entrepreneurs selling excisable goods) may not indicate in the check (SRF) the names of goods (works, services) and their quantity until February 1, 2021.

SP on UTII with employees, retail. Will the name of each product be required in the check, or can only the amount be indicated?

SP on UTII in a retail store can you print a receipt without names until February 1, 2021?

—Yes, individual entrepreneurs using PSN, USN, ESHN, UTII (except for individual entrepreneurs selling excisable goods) may not indicate in the receipt (SRF) the names of goods (works, services) and their quantity until February 1, 2021.

LLC auto parts, we work on an advance payment (1,000 rubles), upon receipt of the goods - the rest. How to punch correctly, since while the doubling of this 1,000 rubles is underway. (first, when the prepayment is made, then, when the check for the total amount is issued)?

“In this case, two checks are knocked out. The first check is issued upon prepayment, it indicates the sign "advance" and the amount of funds received. The second check is issued upon final settlement, it contains all required details, including the name of the product or service, their quantity, the amount of payment excluding the advance paid earlier.

Toys Ltd. Taxation system UTII. Is it necessary to make a detailed description of the sale in the check, or is it enough "Toys in assortment"? There is no stable internet in retail outlets. Will this affect the work of online checkouts?

- There is no single reference book of the nomenclature that can be used for calculations yet. But there are recommendations of the Federal Tax Service on how to reflect the name of the product: it should be unambiguously interpreted by the user. As for the unstable Internet, data from the CCP may be sent with a delay. The delay can be up to 30 days. If the checks are not sent to the Federal Tax Service within this period, the cash register will be blocked. That is, the main thing is to send the data within 30 days.

We work on a combination of STS + UTII, sale of heating equipment. We have an LLC. Until July 1, 2018, I have the right not to hit the cashier's receipt when selling on UTII? And after July 1, she is obliged to beat. When selling on UTII, is it necessary to split the check according to the nomenclature, or can it be in one amount?

-Yes that's right. If you have employees, then from July 2018 on UTII you are required to issue a check. The check must reflect the goods for each commodity item. One amount is not allowed.

USN, additional education. We work with BSO. Two clients pay for b / n. Do we need to go to the online checkout?

—When providing services on KKT, you need to switch to KKT from 2019, until that time you can work with BSO.

SP on UTII, how to use KKM when selling tobacco?

—If you are interested in terms, then retail SP on UTII with employees - from July 1, 2018, without employees - 2019.With the indication in the check of the names of all goods, not only tobacco.

Small business, production of bakery products. Are we obliged to indicate the item on our cashier's receipts?

- Individuals on PSN, STS, ESHN, UTII (except for individual entrepreneurs selling excisable goods) are exempted from the nomenclature indication until 2021.

- Individual entrepreneurs (only individual entrepreneurs) applying: PSN, USN, ESHN, UTII (except for individual entrepreneurs selling excisable goods) may not indicate in the check (SRF) the names of goods (works, services) and their quantity until February 1, 2021.

SP on UTII, retail trade in products, including cigarettes and beer. Is it possible not to write the name of the product until 2021 in the cash register receipt and use the cash register with a fiscal drive for 36 months?

—Cigarettes and beer are excisable goods; when they are sold, the name must be on the receipt. The validity period of the FN for the sale of excisable goods cannot be 36 months.

Is it possible for an individual entrepreneur on UTII to indicate in the check only the nomenclature of the goods, or is it necessary to indicate the full name of each product?

—SP (sole proprietorship) applying: PSN, USN, ESKhN, UTII (except for sole proprietors selling excisable goods) may not indicate in the receipt (SRF) the names of goods (works, services) and their quantities until February 1, 2021.

Individual entrepreneur on simplified taxation system 6%, now we issue BSO, dental services, when should the cashier be used? And whether it is necessary to indicate the nomenclature at the checkout or is it enough to write "dental services".

—From July 2019. The nomenclature must be indicated if it is indicated in your price list (in the contract) and the cost of services is calculated accordingly.

LLC on UTII trade without excise goods. Do I need to write the name of the product on the cash register receipt?

-Yes need. Since the right to a deferral in indicating the name in the check was received only by individual entrepreneurs.

5. How to work with CCP

Is there somewhere an instruction (video tutorial) for working at an online checkout? Especially for those who have not yet encountered KKM at all.

We provide services mainly to legal entities, and very rarely to individuals. For example, once or twice a month or less, then in this case the cash register will be blocked, since there is no activity for 30 days. How to be?

- CCP should be used in settlements with individuals, even if these calculations occur several times a month. If all documents from the cash register are transferred to the OFD and the shift is closed, then the cash register will not be blocked. Blocking occurs only if there are non-transmitted documents. Described in detail in the article.

Checkout is not used for 30 days - IE is on vacation. FN will be blocked?

- After 30 days, the FN will be blocked, in order to unblock it, you need to transfer the data to the OFD and the cash register will be unblocked.

FE USN services. Services are rare. Approximately 1 time per quarter. What about the online checkout, because it is blocked if it is not used for a month?

- The checkout is blocked only if there are checks that have not been sent through the OFD. If all the checks have been sent, then the cashier can not be used, it will not be blocked.

8. CRE with electronic means of payment

That is, if I received an SMS about crediting money on Saturday or Sunday or holidays, do I need to sit forever at the cash register and wait for the arrival? Well this is nonsense!

- To do this, you can use the CCP for online stores, which generate receipts themselves without your participation, or you can rent the CCP. There are several checkout rental services on the market, it will be more expensive than your own checkout, but there are also obvious advantages. Round-the-clock work of the cash desk, maintenance, even distribution of the load during peak hours - all this is undertaken by the company that provides equipment for rent.

SP on UTII and STS (rent of non-residential premises). One tenant pays to the bank account from his own account, and the other pays as an individual in the bank to my account. Do you need a check in this case?

- CRE is not used only for settlements between legal entities and (or) individual entrepreneurs through settlement accounts. In the case of cash payments or if money comes as from an individual, the CCP must be applied.

9. Which cashier to choose

LLC, USN income-expenses, production of building materials. Cash sales from 1-4 per month, advise which cashier is better to choose. Stationary trade. Nomenclature of 10-15 positions.

LLC on the simplified tax system, we provide legal services mainly to legal entities, but there are also individuals. Pay for receipts at a bank or online bank. Which cashier is better to choose? If now checks are needed when paying through an online bank.

- When individuals pay for services, KKT must be applied. If you issue a BSO, then you can switch to a cash register from 2019. If you work without BSO, then - from July 1, 2018. Mobile cash register MSPOS-K and Atol 91F.

The enterprise (seller) on OSNO plans to provide communication services to individuals (buyer).
Payment for services rendered will be carried out in the following ways: the buyer will pay through the terminals, cash desks and ATMs of credit institutions (agreements for the transfer of funds from individuals are concluded between the seller and the credit institution); payments from individuals for services rendered will be accepted through an intermediary. What brand of KKM do we need?

- You can use KKT for online stores, or you can rent a cashier.

Which box office is preferable for a travel agency?

Individual entrepreneur, drilling of wells, for individuals, STS “income minus expenses”. Now we are using BSO. Seasonal work (April-November), away. For us, the use of the checkout is mandatory since 2019, right? Which cashier do you recommend? We have one product - a finished well, but the designs of the wells are different, respectively, the materials and intermediate works are different. And how can we properly organize the operation of the cash register? On the check list all the work performed and the materials used, or just write a well?

—Yes, the CCP must be used from July 1, 2019, until that time, continue to issue SRF. As for the name of the service in the check: individual entrepreneurs applying the simplified tax system may not indicate in the check the names of the goods (work, services) and their quantity until February 1, 2021. We recommend that you look at this version of the KKT Atol 91F.

What cash register do you recommend if 80-100 checks are processed per day (direction of medicine, Atol and Shtrikh are recommended for our accounting program).

SP, pharmacy on UTII. While I work without the cash register software, the labeling of medicines is expected in our area by 01.01.2020, and there should be special reading devices - scanners on dispensing. Given the above, what type of POS printer should I buy?

—Good day, the choice of cash register depends on several parameters: the flow of customers (low / medium / high), the number of items, the number of characters in one line in the check (this applies to the names of items of goods). For a low to medium flow of customers, the following set is suitable cash equipment: POS terminal MultiPOS-X9 and fiscal receipt printer ATOL 30F with fiscal drive. For a high flow of customers, Atol Sigma 10 is suitable, as well as a set of Atol Optima POS terminal and Atol 55F fiscal receipt printer with a fiscal drive. All equipment is compatible with barcode and excise stamp scanners.

I am an individual entrepreneur, STS income-expenses. There is a program (a warehouse with which we sell) a semblance of 1C, we work in a village, where we were told to install a fiscal drive, which KKM is suitable for us to connect to the program and for fiscal?

—Good day, the choice of cash register depends on several parameters: the flow of customers (low / medium / high), the number of items, the number of characters in one line in the check (this applies to the names of items of goods). All these parameters are related to the type of your activity. Therefore it is necessary more information to answer your question. On the page you can choose a kit specifically for your type of activity. Each equipment has a detailed description of the technical capabilities, and with the help of the kit calculator, you can navigate the cost of the kit. Inventory accounting system Kontur.Market and the cash program are compatible with Kontur.Elba, Kontur.Beshtetoriya and 1C: Enterprise. Until September 30, the action "Everything at the checkout price" is valid: online checkout + Kontur.Market commodity accounting system and Kontur.OFD for sending data to the tax office. More details can also be found at the specified link.

USN, online store, no sales (yet). Did I understand correctly that you can connect a remote cash register and not install anything in the office? And what other cash costs are associated with this?

—There are several options: KKT can be rented. You can use one cash desk for settlements in the office (if the client picks up the goods himself and pays on the spot) and for payments on the website.

Which device is suitable for traveling trade with a card payment option?

—For traveling trade, the MSPOS-K cash register with a fiscal accumulator with the Kontur.Market inventory system and the Kontur.OFD service for sending data to the tax office is suitable. To pay by card, an additional acquiring terminal is required. Kontur.Market checkout application is integrated with Ingenico acquiring and is also suitable for acquiring that does not require integration with POS software.

LLC on USNO, Internet provider, we work with lawyers, but we plan to start with physicists. Previously, there were only non-cash payments. We focus on 100 payments per month. Remote payment - through the website with bank cards, through the bank's online account or through the operator, payment from the card to our bank card. We are going to conclude an agreement with Yandex.Money. Which cashier do you recommend?

- For such a number of payments, a cash register with a fiscal accumulator is suitable. Specifications are described in more detail on the website.

Now we are working at UTII (retail store for fishing and tourist goods). We use it like a cash register (Atol Print F22). There was no need to register it with the tax office. Will it be possible to modernize it under the new conditions?

- You can always contact the cash register supplier with this question. It is important to understand whether you have the ability to install FN in the cashier and whether an inventory accounting system is installed to reflect the range of goods in the check.

Is it possible not to buy any physical cash registers at all when opening an online store, but to use an online cash register?

- According to the law, the cash desk must have a case in which there is a fiscal drive, a receipt printer. Only cash register software can be online. Alternatively, you can rent a cashier. There are such services on the market now.

10. How many cash desks should there be

Individual entrepreneur, retail trade, settlement in the store - it is understandable. But also individual entrepreneurs receive funds from legal entities for services on a bank account. Is it possible to punch checks for cashless payments from legal entities at the checkout counter installed in the store, or start another checkout?

- Settlements between legal entities and (or) individual entrepreneurs when using settlement accounts do not require the use of CRE.

I plan to open an individual entrepreneur without employees. Activities - interior design, landscape design, printing design, website development. Basically, there will be cashless payments. Do you need a CCP? What taxation system to choose in order to avoid, if possible, the use of CCP? It is also assumed seasonal look business - archery shooting range. How to accept payment in this case and which taxation system to choose? Activities will be carried out in two regions. Will one checkout be enough?

- If settlements are with individuals, then the use of CCP cannot be avoided. Until 2019, an individual entrepreneur without employees can provide services to the population without a cash register on all tax systems. In order not to buy a cash register, it can be rented, in this case, payment is not made immediately, but as a monthly fee, and technical support of the cash register is carried out by the service for renting cash registers.

SP on UTII, two types of activities - trade and car service. Acceptance of payments via the terminal is available. If an online cash register is connected from July 1, 2018 for trade, is it possible to work on one terminal for two cash registers (online for trade and usual for services).

- There are different options for CCP: with the support of acquiring connection, and sometimes without, that is, the cash register is separate and the terminal is separate. If you have a cash register without acquiring support, you can accept payments through the terminal for car service services without knocking out a check at the checkout.

Fitness club on the simplified taxation system 6%, I provide services and write out BSO, with employees, and the combined mode of UTII - retail trade in sports nutrition, there are no employees, I write a sales receipt on demand. When should I start using the online checkout and will it be possible to do it on one machine? Or buy two cash registers?

- In terms of the provision of CCP services, you need to apply from 2019, in terms of sales: if you have an individual entrepreneur on UTII (without employees) - from July 1, 2019, if a legal entity at UTII - from July 1, 2018. One cash desk can be used. The main thing to remember is that only one taxation system can be indicated in one check. That is, services - in one check, sales - in another.

Is it possible to conduct two activities of the STS and a patent at one cash register? Will there be a delay in switching to online checkouts?

- Yes, you can. When registering a cash desk, you must specify both tax systems. You have a deferral according to the simplified tax system only if you are a seller of services. Otherwise, you must already apply the checkout. According to PSN, you are required to use the cashier from July 2018 if you have retail or catering services at PSN and have employees. Otherwise - from July 2019.

Is it possible to use one cashier for UTII (retail) and for STS 6% (wholesale)?

- This is not prohibited by law, the main thing: when registering a cash register, indicate both tax systems, when calculating you need to remember that for each taxation system there must be a separate check, that is, goods under UTII go in one check, and according to STS - in another.

If the checkout of goods occurs on the 1st floor and on the 2nd floor, sales are small, one individual entrepreneur on UTII, do you need to buy two online checkouts or can you set up one online checkout?

- If the payment for the goods (and not the checkout) occurs on both floors, then two cash desks are needed. If money for goods is accepted only on one floor, then one checkout is enough.

If there are two places on the market next to one individual entrepreneur or a place opposite, but also close by, is it possible to have one cash desk?

—If the seats are nearby and there is one cashier, it seems that it is possible. There are no legislative contradictions.

LLC on UTII, there are two trays on the market, one of which sells food, and the second non-food products. Is it correct to use CCP only on one tray for the sale of products?

- If the trading place does not ensure the display and safety of the goods (that is, the goods cannot be left unattended), then the CCP is not applied. Also, without CCP, there is a trade in food products from an open counter inside covered market premises (but non-food products must be sold from CCP).

If we have one patent for two points, the points are distant from each other, do we need two cash registers?

—If calculations are made at both points, then two cash desks are needed.

Organization at UTII, services for the transfer of temporary ownership of trade places (fair) and traveling trade, do you need one cash register or two? And from which year to switch to cash registers - from 2018 or from 2019?

- For services - from July 2019, for trade - from 2018, you can use one device, if, when rendering services, you are ready to bring it to the place of settlement.

Is it possible to use one cashier for UTII (retail) and STS 6% (wholesale)?

—Yes, please indicate both tax systems when registering. If within one purchase there are goods related to different systems, you will have to issue two checks.

SP on PSN (funeral services). One patent, but two points (agency). Need to buy two cash registers? Do you have employees - do you need to use cash registers from 2019?

—Two cash desks, since the cash desk is used at the place of settlement. Since 2019, since you have services. But you have to issue BSO for now. And if there is related trade (coffins, wreaths, etc.), then the use of cash registers from 2018.

11. Law 54-FZ

Where does it say that the check must be issued within 5 minutes?

- There are no requirements for 5 minutes. In there is only a requirement to issue (send) to buyers (clients) cash receipts or SRF when making settlements at the time of payment for goods (works, services).

What law (article) allows the postponement of the application of CRE until July 1, 2019 for legal entities (services), subject to the issuance of "old" SRF?

If the courier delivered the goods to the buyer, who provided his email in advance. The courier calls the office that he is being handed money, and at this moment a check breaks through the office and is sent to the e-mail. Was Law 54-FZ complied with in this case?

And what is this return of 18,000? Is this for connection-purchase of a cash register? How do I get it?

We have an LLC for the reception of medical tests. Patients pay both in cash and non-cash. There is a medical program. It is necessary to mark the payment in cash or non-cash. The default is cash payment. Administrators are sometimes wrong. At the end of the shift, when the report is taken off, we see this error. What is the correct way to fix this error? Do I need to report this to the tax office. This does not affect the total amount.

- So far, only through the issuance of a return receipt and the correct receipt for the arrival. After the adoption of the amendments to 54-FZ, it will be more correct to use the correction check. In theory, this is a bug that needs to be reported.

15. Inventory accounting system

Do I need a product accounting system if it is allowed to indicate the total purchase amount on the check before February 1, 2021?

- Indeed, individual entrepreneurs using PSN, USN, ESKhN, UTII (except for individual entrepreneurs selling excisable goods) may not indicate in the check (SRF) the name of the product (work, service) and their quantity until February 1, 2021. However, a commodity accounting system is necessary not only for printing the nomenclature, but also for automating trade, for recalculating balances, managing online trade, and simplifying compliance with cash discipline.

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The cash register of our time is a device with a display, a keyboard and a printing mechanism for reproducing data on a special tape made of paper. What types of PFC are there?

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All over the world, POS printer is used to simplify commodity accounting and control over sellers. In Russia, cash registers are the state controlling instrument.

With their help, cash flow, completeness and timeliness of the posting of cash proceeds by economic entities are monitored. What are the types of KKM at the same time?

Basic moments

The cash register is used for payments for products sold and services rendered. The main task of KKM is to fix the sale and purchase. In Russia, devices with fiscal memory are used.

This means that information already captured cannot be simply deleted. Fiscal memory stores data on all completed operations.

The rules for the use of KKM in the Russian Federation are regulated by the law "On the use of KKT ...". Based on the schematic nature of the device, they distinguish cash registers and fiscal registrars.

KKM is an autonomous mechanism through which the cashier collects the purchase amount and then prints a check.

FR is a device controlled by a connected computer included in component part automated workplace of the cashier.

What it is

Cash registers are a type of electronic computer technology. "Typical rules for the operation of cash register ..." (paragraph 1, section 1) defines a cash register as a device with the property of counting-summing, computing and check-printing.

According to information processing systems and related definitions, computing machine should be considered a combination of technical means that allows you to process data and get the result in the desired format (Table 1, clause 7).

Since KKM is used for data processing and the acquisition of the result (calculates and fixes on paper), then it refers to computers. The same GOST defines an electronic computer.

KKM includes electronic components. The main functions of the KKM are implemented using electronic components. This means that KKM can be considered an electronic computing machine.

Functions performed

The use of KKM involves the implementation of such tasks as:

detailed accounting of all cash profits;
increased staff efficiency;
minimizing calculation errors;
improving the conditions of sanitation and hygiene in the sale of food products;
multiplication of service and reduction of time spent in payments for the purchased goods.

The work of the cashier was greatly facilitated by the replacement of electromechanical machines, first with electronic devices, and then with control and recording systems based on automation and electronics.

Cash registers with laser systems are able to independently read the necessary coded details from the goods. Therefore, the work of a salesman-cashier is reduced only to managing the machine when making settlements with customers.

The current KKM provide the performance of the following functions:

Counting of time and date, indication thereof, correction	And also fixation on the control tape and receipt
Creation of symbolic and textual information	When displaying such on control tape and check
View details	Daily sales in control memory
Implementing Calculator Functions	Both offline and at the cash register
The ability to connect to a computer	Or to electronic scales
Reading barcodes from goods	And the transformation of data into the price of goods
Check memory for totals	With the ability to read information by tax authorities, etc.

At this time, KKM is a significant class of equipment that has a similar functional purpose, but differs in the circumstances of use and functionality.

Since the number of KKM allowed for operation is quite large, it is required to systematize them according to their inherent characteristics.

The main function of any cash register machine is to fix sales in cash settlements with customers. The cashier only needs an independent set of transaction data, all other operations are performed automatically without anyone's participation.

That is, profit accounting starts automatically after the check is broken. If the check is not broken, then the proceeds will not be taken into account.

Applicable standards

The use of KKM in the Russian Federation is regulated by the following standards:

Classification and varieties of KKM

The classification basis for cash register machines is recognized as the Classifier of cash registers used in the territory of the Russian Federation, ratified by GMEC.

In accordance with this document, KKM is divided into four separate subclasses according to areas of application, in particular for:

trading establishments;
service industry;
sales of oil and refined products;
restaurant and hotel industry.

All PFCs have a fundamentally equal device. They are divided into different subclasses based on design differences that provide specificity of work depending on what types of activities are carried out.

Used in trade organizations

Based on functionality and constructiveness, the classification of KKM in trade is carried out by design:

autonomous;
passive system;
active system;
fiscal registrars.

PFCs with connection to:

scanner;
computer;
electronic scales;
payment card reader, etc.

KKM are classified in trade and according to the methods of generating reporting documentation:

by cashiers;
by section;
by product type;
hourly report;
daily report;
fiscal report.

According to the functional capabilities of the RAM registers, it is assumed that the cash register is classified into:

operating rooms;
control;
cash summing.

Also, cash registers in trade are classified according to the methods of switching on the operating mode:

by means of keys;
by entering the program password.

Basically, the entire classification scheme for cash register machines for trading is based on the difference in data entry options for breaking through a check.

Information can be entered through the keyboard of the device itself, through a barcode scanner, in a computer, using electronic scales, and so on.

What are the models

The list of approved models is determined State Register... Any KKM model is included in the Register for a certain established area of activity. In this case, the type of model is immediately determined.

It is prohibited to use KKM for a different type of activity than it is established by law. Any model of cash registers is entered into the Register for a certain period or without restrictions.

Over time, some models may be excluded from the approved list as non-compliant modern conditions... Only models included in the Register are subject to registration with the tax authority.

Deprecated models can be operated for some time. Sometimes a device upgrade is required for further use.

Such models are referred to as "extended". There are also "prohibited" models of KKM, which are excluded from the Register with a ban on their use. The use of such a device is tantamount to working without a POS printer, which is fraught with the application of sanctions.

As for the most popular KKM models, in Russia the cash register market is represented mainly by domestic brands. This is due to the difference in requirements in other states.

However, there are no universal models. When choosing a specific model, you should focus on the conditions of use, the availability of power supply, the required functionality.

Types of registers

Registers are called special sections for the accumulation of operational information and obtaining summary information.

It is the information from the registers that is used in the process of generating reports. Information is added to the registers during the execution of operations.

According to the approved by the GMEC Decision of 23.06.1995 as amended by from 27.11.2001, KKM distinguishes the following types of registers:

Variety of checks

According to the cashier's check, an accounting primary document is called, which is printed by the CCP on paper in confirmation of the fact of the execution of a cash settlement between the parties of the user and the client.

The cash register receipt includes:

title;
body;
the ending.

Before directly by cashier's check any information can be displayed on a paper tape, for example, about special offers or current promotions. The header contains information about the owner of the KKM.

It may also contain additional information - address, trademark, phone number and the like. It is obligatory to have in the header the serial number of the device, the number of a specific check and the taxpayer's TIN.

The composition of the check body depends on the operation being performed. First, the type of operation is indicated. Then the registration blocks are printed. Each block contains data on the name of the product, section number, cost, volume, total amount.

The same block may contain information about increments or discounts for a position. The block about payment ends the body of the check.

In this case, discounts / surcharges for the entire check, the amount of the check are first indicated, and then the total amount is signed by type of payment (payment cards or cash). Also, at the end of the body of the check, the amount of change can be printed.

The check ends with the output of the date and time of the operation, full name. or the cashier's number. Some models provide printing registration number device, serial number EKLZ, through check number.

The sign of the fiscal regime is the presence of a special symbol near the KKM number and the inscription FISCAL. Depending on the model, the displayed information may slightly change its location in the receipt.

About machine memory

The law on the application of CCP contains an indispensable condition that must be met by any cash register equipment... This is the presence of fiscal memory and work in fiscal mode.