Old-style cash registers. Redemption of online cash registers. Detailed instructions for working with the cash register

Amendments to Law 54-FZ “On the Application of cash register equipment»: since 2018 introduction cash registers even affected entrepreneurs in special regimes. In 2019, everyone should have installed the CCP.

The transition to a new cashier is a step-by-step process. It is not enough to buy new equipment. To print the names of goods in receipts, you need a cash program. Try the free application Kassa MoySklad - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have you introduced cash registers for individual entrepreneurs since 2018? What should an individual entrepreneur do in 2020?

For the majority, yes, but by July 1, 2019, the rest had to deliver the box office, that is, those who:

• provides services to the population, drawing up them with strict reporting forms. More about
• applies UTII and PSN, works in retail or public catering and does not have hired employees.

There is only one exception: IP without employees who provide services, perform work or sell goods of their own production. They have until July 1, 2021.

The rest had to deliver new CCP back by the summer of 2018.

Since July 1, 2019, the overwhelming majority of entrepreneurs are no longer entitled to make settlements without using new cash registers.

Cash register for individual entrepreneurs from 2019: latest news

• From January 1, 2019, the online checkout must support the fiscal data format 1.05 and the VAT rate of 20%. It will be impossible to work without updates.
• The concept of settlements has been changed. Now they are not only about movement Money, but also offset prepayment and receipt of other things for the goods.
• After receiving the online payment, the check must be generated no later than the next business day.
• From July 1, 2019, when offsetting an advance payment, you will need to punch two checks: when receiving money and when transferring goods.
• Individual entrepreneurs on imputation or patent can return up to 18,000 rubles in the form tax deduction for purchasing or setting up a new checkout.
• Entrepreneurs and companies on special regimes (STS, UTII and patent) will be fined up to 10,000 rubles for using fiscal accumulators for 13 months. The tax authorities have clarified that small businesses can apply only FN for 36 months.
• Since 2017, registering a cash register can be done via the Internet - it is convenient and fast. More about registering a cashier >>
• If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received during his work without a cash desk (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making settlements through the cash register, which in fact did not exist, as well as for the marked goods indicated in the check incorrectly - by 50,000 rubles. The same penalty is imposed for the late transfer of fiscal data.

What can you do right now?

In 2018, almost all entrepreneurs had to register a cashier. In total, according to experts, about 1 million businessmen have switched to the new order this year. The rest of the entrepreneurs were supposed to deliver the cash register by July 1, 2019. It's time to think about cash registers: there may be a shortage of fiscal drives and new models. It is dangerous to postpone a purchase: as the practice of last year has shown, the majority of entrepreneurs are pulling until the last - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores also need to install a CCP. A check is always needed - even when a customer remotely pays for a purchase with a card. In such a situation, you need to send the document to the buyer's email. If the delivery takes place for cash, the courier issues the check.

The owners of vending machines could work without a cash register until July 1, 2018. Everything, except for individual entrepreneurs without employees who were required to deliver the cash register by July 1, 2019.

Which cash registers can be used in 2020?

All approved CCP models are in the register on the FTS website. Online KKTs from 2017 must connect to the Internet - an Ethernet port, a built-in GPRS or WiFi modem have been added. The most budgetary samples use the Internet on a computer to which they connect via a USB port. In the new KKM from 2017 there should be a fiscal accumulator - an analogue electronic feed(EKLZ). EKLZ itself is a thing of the past - the cash desks with it are no longer available.

How much do new cash registers cost in 2020?

Entrepreneurs have to change the CCP at their own expense. Often, buying a new cash register is cheaper than revising an old one. The cost of upgrading depends on the number of vehicles and their models.

Another item of expenses is CRF services. They cost about 3,000 rubles a year for one cash desk. It is worth considering the costs of connecting to the Internet - the law stipulates that every outlet must be connected to the network. In addition, the fiscal accumulator must be changed every 13 months. Legal entities on UTII, USN or patent - every three years.

New cash registers also require maintenance costs. But today an entrepreneur can choose: pay for constant maintenance in a service center or go there only upon the fact of a breakdown.

How are cash registers replacing in 2020?

To re-register an existing cash register, you need to find out if it can be upgraded - the cash register must be able to connect to the Internet. It is also necessary to check whether it is possible to install a fiscal drive on the cash register. Find out more at your service center. If your cashier cannot be finished, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the CCP, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be done on the Internet - an entrepreneur does not need to go to the tax office or go to the center Maintenance... This will require a Qualified Electronic Signature (CEP) - an analogue of a personal signature.

You can get a CEP at a certification center accredited by the Ministry of Telecom and Mass Communications. The addresses are published on the department's website - you need to pick up the electronic signature in person.

Is it obligatory to service new cash registers in the Central Service Center?

Not necessary. Cash registers are supported by the manufacturer, who can attract partner service centers, which no longer need to obtain permits from the tax office. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not serviced there on an ongoing basis. It is no longer a prerequisite for registering a CCP in a tax agreement with a CTC.

Who can not install new cash registers at all?

There are activities that FZ 54 did not touch upon. And it doesn't matter whether such a business is run by an individual entrepreneur or an LLC - he does not need a cash register in 2020.

• rolled melons, vegetables and fruits, as well as live fish;
• ice cream and soft drinks in kiosks and trays;
• peddling and on retail markets and fairs (except for trade in separate covered pavilions or shops);
• bottled milk, butter or kerosene;
• newspapers and magazines;
• products of artistic folk crafts.

Those who provide services are also exempted from the use of CCP:

• for plowing vegetable gardens and cutting firewood;
• shoe repair and painting;
• for the manufacture of keys and minor repairs of jewelry and glasses.
• nannies and nurses;
• porters at train stations;

Also in the list of CCP exempt from use are points for the reception of waste materials and glass, pharmacy and paramedic points in countryside and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no internet?

In remote villages and towns, you can work without transferring data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018 even there: all cash registers should still have a fiscal drive. The list of settlements where you can work without an Internet connection is determined by the local authorities.

How to work with a cash register in Russia: 5 simple rules for individual entrepreneurs + universal instructions for use.

In our era of total informatization of society, the state is doing everything to maximize control over cash flows. This is typical for all countries of the world, and Russia is no exception.

However, you should not consider this unit solely as an expensive burden - work at the cash register and cash register have a number of advantages for business. If, of course, you use it correctly.

For this, we will devote one of the sections of the article to instructions.

Legislators in 2016 introduced new norms and concepts in the field of CCP into Russian everyday life. The second part of the article is a brief overview of these legislative initiatives.

The reform is being done, as always, under the pretext of deregulation, but it incurs additional costs for business. Among them, for example, the obligatory use of a fiscal accumulator and an electronic check.

What is it and how work with the cash register according to the new system? All this requires clarification.

History of the issue and instructions for working on the cash register

Nowadays, the question "how to work at the cash register or cash register" causes a lot of indignation and complaints among entrepreneurs about unnecessary expenses. But they are being installed all over the world, and there is no such resistance.

So all the same, KKT (cash register equipment) is a punishment or an advantage?

Now it is difficult to imagine, but initially cash registers, cash registers and cash registers promoted business, and the state resisted.

At first, the officials were categorically against such incomprehensible innovations, although they gradually gave up, agreeing to make the KKT and KKM obligatory for everyone.

Since that time, work at the cash register has become part of the routine of any more or less large.

1) KKT and KKM - where did they come from on our head?

It should be noted here that the first mechanical analogs of cash registers and cash registers as a whole appeared back in 1875. Moreover, there is an exact date of "birth" of the first cash register - July 13, 1875, Massachusetts, USA.

In the role of Pope Carlo, "shaving" the mechanical firstborn, was David Brown - the "father" of all modern CCPs. He first applied his invention in 1879 in a major department store in New York.

KKT was a whole system, where work at the cash register gave birth to a new class, or rather a new profession - a cashier.
There, they not only counted buyers, but also sent goods on special hanging boxes.

Each cashier sat like a spider in the center of the "web" - these were the ropes along which these hanging boxes moved within the framework of a common giant KKT. The cash register was the main one, but only a part common system KKT.

Agree, after such a description of the work of those cashiers, it is somehow not good to complain about working with modern automatic systems.

Work at the cash register allowed to establish tight control over cashiers, helped to optimize all processes in the store. These factors led to an increase in the profitability of the department store almost a third.

Having learned about such a miracle device, and preventing the theft of employees, many wanted to get a CCP for themselves.

However, due to the high cost, at first only large retail chains and only in the United States could introduce cash registers - as they were then officially called, cash registers, cash registers (in Russia, by the way, for some reason, the name cash register equipment was adopted) ...

However, after just a decade of working on cash registers, CCPs spread throughout the Old World, covering both shores of the Atlantic. Already not only large, but also smaller businesses used cashiers with cash registers.

Cash register work has become part of the cultural tradition in the West.

2) Work at the cash register in the twentieth century

The introduction of KKT and KKM began in the Russian Empire, but only in the twentieth century just before the First World War, when working on the cash register was not very relevant (Revolution, you understand).

A real box office boom happened only during the NEP period, and then in the 30s of the twentieth century, just before World War II, when 44 department stores were built throughout the Soviet Union.

But the war again prevented the introduction of KKT ... However, there was no business in the USSR, therefore we will not dwell on this in detail.

However, there was business in the West, and it felt quite well - KKTs were rapidly developing there.

Work at the cash register has improved with each decade - cash registers became smaller and easier to use. Since the 70s, the transition to electronic CCP began.

Today in the history of KKT began a new round of development - the transition to Internet technologies... From now on, work at the cash register is carried out via the Internet. Even if you, as a buyer, do not feel the difference, progress does not stand still.

The world reform of the KKT began 10-15 years ago in developed countries, and in 2017 it finally came to Russia, where, however, it was met with a wave of indignation among small businesses.

3) The main nuances of working at the cash register in modern Russia

Where does the indignation come from, if all over the world such systems were introduced by business, and the state only provided support? Was the work at the cash register really overwhelming for the Russians?

How are Russian entrepreneurs different from Western ones?

Firstly, by mentality.

It just so happened that post-Soviet entrepreneurs tend to conduct business not publicly and even illegally.

If it were not for the tough position of the government, the voluntary introduction of CCP in Russia never happened.

After all, in fact, it is to put the state in your pocket so that it can find out exactly how much revenue you received.

Working at the cash register is like a "magnifying glass" - the state sees all your ins and outs and can tax it.

This is one reason for indignation, which, however, no one particularly voiced, since it promised problems with the fiscal.

The second reason is that the state has shifted all responsibility (including financial) for reporting, maintenance and purchase of CCP on the business.

If for a large and medium-sized enterprise this is in the order of things, then for a small one buying an expensive cash register and working at the cash register, paying for its maintenance and other things can become a very noticeable expense item.

Do not forget that the introduction of new CCPs in Russia coincided with the collapse of the ruble: After all, CCPs are imported (or with imported chips), which means that their prices have risen sharply.

At the same time, the income of small businesses declined. Where to get money? Hence the indignation.

However, annoyed entrepreneurs are still forced to implement the CCP, especially since the state nevertheless made some concessions and introduced the possibility of compensation for those (individual entrepreneurs) who work on the Unified Imputed Income Tax (UTII), because the people's anger turned into a common grumbling on the kitchen.

How to work with a cash register in Russia?

As we said in the preamble of the article, the legal peculiarities " cash reform»In Russia we will devote a separate section (everything there, as always, is not entirely unambiguous, therefore it raises a lot of questions). For now, let's focus on the technical part.

So, a modern CCP must perform several functions, among which the most important is issuance of a check following the results of a commodity-money transaction.

Sending SMS with a check to the buyer or other newfangled details do not change the essence of the CCP - registration of the purchase and fixing cash flow between the store and the buyer (what money and for what goods were paid).

PS. Since 2003, how to work with a cash register in Russia has been regulated by the Federal Law No. 54, which was supplemented in 2016 with new norms: https://www.consultant.ru/document/cons_doc_LAW_42359.

This introduced the concept of online cash registers into circulation, the essence of which boils down to the fact that now all cash registers must be connected to the Internet and instantly send up-to-date data to special centers for collecting fiscal information.

Previously, cash registers could work offline (outside the network), and all information had to be recorded on a special control tape (in fact, an internal check for using the store itself).

In the new KKT models, this tape is replaced by a special block - the so-called fiscal drive, where all information transmitted via the Internet will be duplicated.

This is necessary in case of interruptions to the Internet - the cash register is turned off if there is no connection for 30 days.

Despite some innovations in the field of the Internet, the principles of how to work with a cash register remain the same as they were in the Federal Law No. 54.

As then, the legislation requires all entrepreneurs working with cash or payment cards to have a CCP (that is, for virtually all).

Detailed instructions for working with the cash register

Entrepreneurs of the old school are categorically against KKT, arguing that it is impossible to understand all these buttons without outside help.

However, the practice of their use since 2003 shows the opposite - mastering CCP is no more difficult than a modern mobile phone.

Rather, it is even simpler, since the set of operations in the CCP is the same. As you know, the same set of actions is memorized very easily, forming muscle memory - the hands themselves will make the usual movements.

Earlier we wrote that CCPs are imported, therefore they become more expensive, but this is not entirely true.

They can be of domestic production, but the components in them are still foreign, so the rate jumps still affect the cost of the CCP.

The first commandment of the future cashier is to read the instructions.

Only in our latitudes it is customary to first assemble the device without instructions, find the "extra" parts, and only then take on the study of the accompanying documentation.

All over the world they start with a nested instruction - we will start with that.

1. When starting the device ...

Before the first launch, the cashier must perform several important steps:

Check the integrity of the KKT, all its blocks.

There are no unimportant details in the cash register, but still, maximum attention should be paid to the integrity of the block where the cash is stored, as well as the fiscal accumulator.

All cash register systems must work, then the work at the cash register will become as automated as possible.

1. Then you need to check Is the cashier cleared(zeroing is performed after each working day, when the daily proceeds are withdrawn from the cash register).
2. In parallel with this, you need to pay attention to the time and date in the cash register - whether they are configured correctly.

You need to check all this by printing a zero check on the cash register, or preferably two.

This will not only help to verify the date exactly, but also make it possible to check if the printing mechanism is working, if the ribbon is loaded, etc.

2. Turning on the cash register

If you describe all the work with CCP step by step, then the instruction will look like this:

1. Inspect the CCP visually, whether there is any damage, whether all units are closed, etc.

Switch on the device: for some KKT models there is a button on the rear panel, while for others, instead of pressing a button, you must turn the key on the front (to the "REG" position).

The result of these actions should be the included scoreboard with four zeros.

Checking CCP - experts recommend checking the printing of receipts and the operation of all systems before the start of the working day.

For this, one or two blank checks are printed by pressing the "Payment" or "Cash" buttons with zeros on the scoreboard.

That's it, KKT is on and ready to go. This algorithm is repeated every time the device is started.

3. How to serve a client when working at a cash register?

With the cash register up and running, it's time to start serving your customers.

This process can also be shown in the form of a short instruction:

If the cash register is equipped with a sensor for reading a barcode, information about the goods will immediately go to the cash register computer.

If not, the cost and product / category code must be entered manually into the cash register.

1. If there are several goods, then all the data must be entered into the CCP, as indicated in paragraph 1.
2. Press the button "Payment" or "Cash" for the purchase to be completed - this will open the cash register block where cash is stored.
3. Put the payment there, or pay the customer the change.

Modern cash registers themselves also calculate the amount of change: the cashier enters into the cash register not only the purchase amount, but also the amount received from the buyer, and the cash register itself determines the amount of change.

Modern cash registers are also connected to a bank terminal for reading payment cards.

In this case, the terminal can issue one or two checks (depending on the bank).

If there are two, you give one to the client, and the second you leave at the enterprise for reporting along with the cash register.

4. Print a receipt (produced automatically) and give it to the client along with the goods.

A modern KKT is capable of performing a number of additional functions.

For example, the "%" button allows you to sell products at a discount. In this case, the discount is determined automatically, which allows the cashier not to rack his brains over price changes.

You just need to enter the original cost of the product, and then click on 5 (10 or 15 is the amount of your discount) and "%" - and you're done.

PS. It is important that discounts can be configured not only for individual products, but also for entire groups - shoes, products, spare parts.

4. Replacing the tape in the work with the cash register

The tape that your CCP turns into checks runs out regularly. If your trading is brisk, then this can happen several times a day.

Such a situation, in fairness, it is worth noting, is rare - except in large retail chains with high traffic.

But even if you are a small individual entrepreneur, be sure that the tape in your CCP will end sooner or later. Working at the cash register assumes that you know how to change it.

Universal instructions for replacing the tape in the cash register (for more details, see the instructions for specific CCP models):

To understand that your tape is running out, you need to carefully look at the receipts - a pink line is applied at the end of the roll.

If there was such a line on the last check, then it’s time to replace the fly.

1. Print a new ribbon from the unit.
2. Lift the KKT cover in the place where the tape is issued after purchase (most often there is a latch on the side, but on older models it is not fixed in any way and simply rises up).
3. Remove the old spool of paper and insert a new one in its place.
4. Separate the edge of the inserted tape from the bobbin and insert it into the KKT retainer, unwinding down.
5. Pull the edge of the tape, passing it through the paper receptor into the KKT printer.
6. Close and secure the KKT cover.

Press the Up or PM key to rewind the tape a little.

This way it will be better fixed in the cash register, and the very edge of the tape will appear from the slot that issues the receipts.

7. If excess paper is sticking out of your cash register, then it is recommended to tear it off so that the edges of the receipt are even.
8. The old tape is not thrown away, but sealed and transferred to the responsible person, or directly to the director for reporting on the CCP.

Despite the rather lengthy description of 10 points, everything is quite simple and prosaic: I opened the lid, pulled out the old roll - inserted a new one, closed the lid.

Working at the cash register may seem difficult only at first glance - you just need to repeat this procedure a couple of times so that everything comes to the level of automatism.

The nuance is that it is practically impossible to change the tape incorrectly - the device will tell you about it: either the lid will not close, or the paper will not come out from where it needs it, or the sensor inside the device will show “no paper”.

Just watch your machine like a plastic pet that needs to be fed on time. Something like the old Tamagotchi toy.

How to work with a cash register in terms of legislation?

First, let's answer the question - who can work for the CCP.

Then we will describe the legislative innovations, and at the end we will summarize with an estimate: how much does the cash register cost and how much it will cost to maintain it after “modernizing” the legislation.

Answer # 1. Who has legal access to the cash register?

To gain access to the cash register, all employees, except for the director, must conclude an agreement on full liability.

This should prevent theft and other unfavorable moments that may arise when working with money.

Of course, such an agreement is not needed by a business owner - an entrepreneur - to work at the cash register. He is already a responsible person from the point of view of the Federal Tax Service (FTS).

An important point- before opening cash registers in a store, at the beginning of the working day, the director of the institution or an individual entrepreneur must start the cash register counter and open its drive.

You also need to print a report receipt, which shows the total cash amounts for the last day. It is important to verify its readings with an audit trail.

All reporting information is entered into this journal at the end of the working day. The director is also required to accept used tape and other consumables.

All reports and, in general, all documentation related to the CCP, are certified by the director or individual entrepreneur with his signature - only after that these papers acquire the status of an official document.

In addition, the legislation prescribes that the director / individual entrepreneur must:

• keep a cash book;
• draw up a new tape (enters the number of the cash register, the date of the start of the use of the new tape, the recorder's readings in the journal);
• store spare cash registers and ink ribbons;
• issue drive keys to employees;
• to store and issue change coins and small bills for the report;
• and most importantly, at the end of the day, receive the cash register.

The cashier is obliged to accept the cash register and provide its elementary functions (customer service, replacement of belts and the issuance of proceeds at the end of the working day).

As you can see, the largest share of responsibility rests with the director and the person in charge (head of the department), who will deal with the receipt of proceeds and all operations with money and fixed assets of the enterprise.

Answer # 2. Innovations in work at the cash register in recent years

This is done both within the framework of "modernizing" the fiscal policy of the state, transferring to modern Internet technologies, and for stricter control over business in order to increase tax revenues to the treasury.

From now on, all information will go to the fiscal authorities instantly, via the Internet, which means that it will be much more difficult to do any manipulations with the proceeds.

Law No. 290 entered into force on July 15, 2016: https://publication.pravo.gov.ru/Document/View/0001201607040160

In addition to moving to modern technologies, he introduced another innovation - the concept of "fiscal data operator".

These are intermediaries between the Federal Tax Service and the entrepreneur himself, who receives and stores all fiscal information emanating from the individual entrepreneur.

Despite the fact that the law has already entered into force last summer, the state has drawn up a "road map" for business, which gives time and opportunity to prepare for the new requirements.

So, the legislator has prepared the following stages for the implementation of innovations in the field of CCP:

How to work in new conditions with a cash register?

But here it is important to ask not only about the technical side of the question - about "hardware", but also about "software" - software.

The fact is that not all manufacturers can provide a suitable software approved by the Federal Tax Service.

If you are just starting a business and you need to purchase such a cash register, then immediately pay attention to the software ("firmware") and the presence of such elements as a fiscal drive (on older models there was a tape).

Here you need to be careful not to unknowingly purchase a device that will be unusable in 2018.

PS. Registration of a new / updated apparatus is carried out through the website of the Federal Tax Service in personal account OFD. That is, simply via the Internet - https://www.nalog.ru/rn77/ip/interest/kkt

To enter the cabinet, a novice entrepreneur will need a Qualified Electronic Signature (CEP).

The registrar (PI) becomes responsible for this particular apparatus. He can use it himself, or delegate this right through an agreement (we have already mentioned this) to the responsible employee - the cashier.

The price of the issue ...

The issue of modernizing KKT to new standards remains open - it all depends on the manufacturer.

But as for the acquisition new technology, then everything is more or less clear. At the current ruble exchange rate, the price of a cash register with the "online cash register" function will cost from 18,000 to 32,000 rubles.

Why is there such a big difference? All because of the volumes: the more customers a CCP must serve per day, the more expensive it is.

By the way, there is even a catalog of cash registers adapted to the new requirements on the website of the Federal Tax Service. It also contains data on the digital security of your data and other information.

The FTS believes that even taking into account the new costs, the updated system leads to savings:

* Arguments of the Federal Tax Service.

To this should be added the prices for the services of fiscal data operators, and this is approximately 3,000 rubles a year (this amount is due for each individual cash desk).

Seeing a number of connected, but unattended checkouts in the store, you can estimate how much the owner pays for them. Yes, these are not the largest amounts, but still noticeable (especially for).

Is it obligatory for everyone to use a cash register in their work?

Who can do without it - the representative of the consulting company will tell:

Will there be compensation for small businesses for work at the cash register?

However, there are a number of "buts": only individual entrepreneurs who have switched to UTII or use patents have the right to deduct, but they will be able to do this only in 2018 (for more details, see the explanations of the Ministry of Finance - letter No. 03-01-15 / 17988).

In fact, the system is designed so that only latecomers - those who could not do it earlier - could receive deductions.

Recall that all enterprises, except for these individual entrepreneurs, should switch to online cash registers in 2017.

SP on UTII and patents should go from July 1, 2018. Old CCPs cease to be registered since February 2017.

And tax deductions can only be received by those individual entrepreneurs who register / re-register online cash registers in 2018.

It turns out that until the beginning of 2018, either you do not need to start new business in general, or pay everything out of your pocket.

Those who worked according to the old schemes will also have to re-register their CCPs at their own expense in 2017, since the registration period for the majority will have expired by the beginning of 2018.

In short, the system is designed in such a way that as few small entrepreneurs as possible can receive compensation.

However, there is a system of tax deductions, and to use this opportunity or not is your right, not an obligation. In addition, the system was introduced not to increase budget expenditures, but to increase income (tax revenues).

Here, in fact, is all you need to know about how to work with a cash register in Russia after innovations 2016 year.

It seems that there are not many changes. But for those who already have their own business, there can be a lot of hassle, as well as expenses.

However, everything is not so scary - the dates seem real. In addition, if a small business has come to terms with the very idea of ​​KKT, then with the transition to online, even more so.

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In 2017, cash registers with EKLZ became invalid. The old cash registers were replaced by online cash registers, with a fiscal drive, which independently transmit data to the Federal Tax Service online. Online cash registers in 2018 began to be used by the vast majority of entrepreneurs and organizations. Buying an online cash register has become important not only for compliance with Law 54-FZ, but for the automation of trade and the provision of services. In this article, we will tell you what you need to know about online checkouts in 2019.

What changed

54-FZ is the main law for the control of a business that deals with the acceptance of cash. Changes to this law directly affected retail business, cafes and restaurants, pharmacies, gas stations, law firms and service companies.

The most important thing that changes this law is the procedure for interaction between business, which, by the nature of its activity, accepts money from the population, with the Federal Tax Service. All forms of interaction with the department and reporting are transferred to automatic mode. The new cash desks, which oblige to use the legislation, will independently send checks to the Federal Tax Service, online, excluding the possibility of “correcting” the data in favor of the entrepreneur.

The main goal of the law, which officials openly declare, is to make business more transparent, increase tax revenues and reduce the burden on their department. Therefore, special attention in the law is paid to the automation of business processes and online exchange of information with the Federal Tax Service.

Major changes:

1. The procedure for interaction with the Federal Tax Service (interaction is carried out through the OFD).
2. The procedure for settlements with the end consumer (the appearance of electronic checks).
3. Requirements for cash registers and business automation (replacement of EKLZ with a Fiscal Accumulator, mandatory inventory system).
4. The circle of entrepreneurs who have to use CCP will change.
5. New requirements for the method of forming a strict reporting form (important for individual entrepreneurs who provide services to the population).

Schedule of the transition to online checkouts

The transition to the new trading rules was gradual and included several stages:

1. From 15 July 2016- start of the "voluntary" stage of data transfer to the Federal Tax Service using online cash registers. Voluntary online registration of new generation cash registers (with FN) at the Federal Tax Service. You can register and work at the cash desks of the old model (with EKLZ).
2. From 01 February 2017- start of the "transitional" period. Ban on registration of cash registers of the old generation. Obligatory registration of online cash registers. You can work at the box office with EKLZ, and with FN.
3. From 01 July 2017- "main" period. Ticket offices with EKLZ are a thing of the past. It is possible to register with the Federal Tax Service and work only at the cash desks of a new type (with FN).
4. From 01 July 2018- the obligatory use of cash registers for entrepreneurs, who were not previously required to use them: individual entrepreneurs with hired workers, with the exception of the sphere of services to the population and some others. But sellers will be required to issue a new form of strict reporting (SRF), which, in fact, is one of the options for a cash register receipt.
5. From 01 July 2019- self-employed entrepreneurs working in the field of trade and entrepreneurs providing services to the population (with the exception of those who are engaged in activities specified in clauses 2 and 2.1 of Article 2 54 of the Federal Law) will also have to install online cash registers and issue a fiscal receipt.

Data transfer scheme to tax

Cash registers registered with the Federal Tax Service, operating under the new rules, transmit data to the tax office as follows:

1. The cashier punches the check.
2. The fiscal drive receives the check data and signs it with a fiscal sign, in other words, it encrypts it.
3. Fiscal accumulator sends data to in electronic format in the OFD.
4. The OFD verifies the information and sends a response to the fiscal accumulator (also signed with a fiscal tag).
5. OFD sends data to the Federal Tax Service.
6. The OFD stores all processed information about electronic checks in the so-called "uncorrected form". OFD stores data on receipts for 5 years.

In the event of a breakdown of the device, the responsibility for transferring fiscal data to the Federal Tax Service lies with the manufacturer of the online cash register.

He must disassemble the device transferred under the guarantee, extract the data from it and send it to the tax office. Therefore, before buying an online checkout, an entrepreneur must make sure that the manufacturer is reliable and that they have been provided with all service guarantees.

How the online checkout works

The principle of operation of modern online cash registers differs from its predecessors, first of all, in the stages of processing fiscal information. All traders benefit from the innovation: buyers, entrepreneurs and tax inspectors. In order to fully assess the capabilities of the updated CCP, it is necessary to consider the procedure for its operation and the scheme of interaction between the participants in the process:

1. After breaking through the goods, the buyer is issued a paper fiscal receipt. Modern cash registers should provide for the possibility of sending an electronic version of it to e-mail or phone, which makes it possible to legalize the operation of online stores.
2. According to the above scheme, the information of the check is encrypted and written to the fiscal drive, after which it is sent to the OFD. Then the documents are sent in a chain to the Federal Tax Service. Ideally, this process takes place online, although in fact the CCP can work without the Internet for 30 days. But frequent delays in the transmission of information are monitored by the FTS, which can increase the likelihood of an audit.
3. The store administrator can always view all receipts in the online cash register or the OFD office by checking their data with the merchant's inventory system.
4. The tax authorities can also analyze the dynamics of the store operation at any time, comparing the breaks in sending checks with the real schedule of the store's activity.
5. The buyer gets the opportunity to check the received receipt on the FTS website or smartphone application. The absence of a document in the database may indicate that the store is hiding real income or other machinations of its owners.

Each sale at the online checkout is clearly traced by all its interested parties using computer technology... In such a situation, the fear of penalties for violation of Law 54-FZ forces entrepreneurs to work legally, providing buyers with their consumer rights, and the tax authorities - the ease of monitoring the business.

How did the cashier's checks change?

Online cash registers with a fiscal drive must send checks in electronic form not only to the Federal Tax Service, but also to the end consumer. If we are NOT talking about distance selling, then the electronic check must be sent to the email address or by SMS at the request of the buyer (and if technically possible). Paper checks are still mandatory for entrepreneurs.

If we are talking about distance selling, then the seller is obliged to send a check or SRF to electronic form, and paper checks and SRF are not required to issue.

• date;
• calculation time;
• place of purchase (postal address or website address of the online store);
• taxation system;
• VAT rate;
• QR code;
• data on the fiscal accumulator, etc.

Who exactly needs to use the online checkout

Since July 2018, they have lost the right not to use the online checkout:

1. SP and catering system organization.
2. Individual entrepreneurs engaged in trade with employees.
3. Individual entrepreneurs and organizations engaged in vending.

From July 2019, the same fate will befall:

1. Individual entrepreneurs providing services to the public, except for those specified in parts 2 and 2.1 of article 2 54-FZ.
2. Individual entrepreneurs and the organization of the catering and trade system without hired workers.

Thus, even self-employed entrepreneurs will have to buy an online checkout and use it from mid-2018.

The vending business managed to achieve a delay in the use of CCP until 2020

The rules of trade for individual entrepreneurs providing services have changed. Such companies may instead cashier's checks issue strict reporting forms (SRF) and this right will remain for them until July 2019. However, the requirements for the SSO themselves are changing.

Now the requirements for SSO are as follows: they need to be printed either in a printing house or using automated systems, including those based on KKT. From July 1, 2018, it will be possible to generate forms in only one single way: with the help of " automated system for forms of strict reporting ". The same requirements will be imposed on this system as to the CCP with FN. BSO will become a kind of cash register receipt.

What to do if there is no internet

In this situation, it is necessary to understand the reasons for the lack of the Internet. If it is not at all in the city or village, which is confirmed by the relevant decision of the authority, then entrepreneurs must issue an online cash register check, but are not required to transfer information to the Federal Tax Service. At the same time, the need to use CCP remains.

Online cash registers, according to the law, are transferred in this case to a special offline mode, which allows you to work indefinitely without blocking the drive. But all the information about sales is still saved to the fiscal drive and can be transferred to the tax office when submitting reports or during verification.

In addition, entrepreneurs living in hard-to-reach places can generally not apply CCP. The list of such settlements must be approved by the local authorities. But the absence of a cash register in this case does not relieve the entrepreneur from the need to issue a cash register at the request of the buyer.

In the case of a temporary lack of the Internet for technical reasons, no problems should arise either. After all, everyone has interruptions in electricity and communication. But if this happens on a regular basis, then it is better to play it safe and ask the energy supply company, housing office or provider for a certificate confirming the reason for the operation of the online cash register without the Internet.

List of violations and possible fines

Stationary online cash register for a point without acquiring

from 19 900 rub. for the equipment

RUB 11,900 for FN, OFD, KEP

Mobile online checkout for courier without acquiring

from 24 500 rub. for the equipment

RUB 11,900 for FN, OFD, KEP

Mobile acquiring

from 8 900 rub. for the equipment

(there are offers for rent and deferral)

Where to buy an online checkout

How to connect an online checkout

Regardless of whether you decide to completely change the cash register equipment or modify the existing one, the procedure will be as follows:

STEP 1: get an electronic digital signature (EDS)

The cost of an EDS (or CEP, which is the same) is fixed, it is 1,500 rubles per year and does not depend on the number of cash registers.

Where can I get an EDS?

In a certification center accredited by the Ministry of Telecom and Mass Communications or at representatives of certification centers, for example, EKAM.

What do you need to get an EDS?

The list of documents is determined by the certification center. As a rule, the head's passport and SNILS are enough. Electronic signature needed to register the cash register with the Federal Tax Service.

STEP 2: connect the online checkout to point of sale to mobile or wired internet

STEP 3: register the new fiscal registrar with the Federal Tax Service

It is no longer required to involve the TEC and visit the tax office for this purpose. You can register a cash desk on your own on the FTS website or use the service of a specialized organization (for example, EKAM or CTO). This is the advantage that the new legislation provides. If you have an EDS, then registration on the FTS website takes about 15 minutes.

What do you need to register a cash register on the FTS website?

• In the taxpayer's personal account (on the FTS website), send a request for registration of a cash register, signed by an EDS (or CEP)
• FTS verifies the data on the cash register and the fiscal accumulator with the register and, if everything is in order, registers the cash register
• The registration number is registered in the fiscal registrar, after which the registration report is printed, the data from which are entered on the FTS website to complete the registration procedure for the cash register.
• After that, the FTS "issues" a registration card, which can be "obtained" in your personal account on the FTS website.

STEP 4: sign an agreement with the OFD

To connect to the OFD, you need to select it and conclude an agreement with it for the processing of fiscal data. At this point, you need:

1. Get EDS.
2. Prepare a new cash register and cash register software.
3. Conduct the internet.

If you connect to the OFD yourself, the cost will be 3000 rubles per year.

Online checkouts connection diagrams

There are several schemes for connecting online cash registers, depending on their type.

Connection diagram of a stationary online cash register

If I have couriers that accept payment, what about them?

In this case, each courier is obliged, according to the requirements of the law, to have with him (at the time of settlement with the buyer) a cash register and knock out a receipt at the time of transfer of cash or debiting a payment from bank card client. But the law also allows you to punch a check in advance in the office and bring it to the client along with the order no later than the next day after payment for the goods. It is forbidden to knock out a check before payment.

Using a mobile modem, you can even connect a portable online checkout to the store's cloud base. As a result, the courier will be able to receive complete information about the assortment, stock balances and current prices through the EKAM program installed on the smartphone.

Is it possible to register two legal entities at one online checkout?

No. The legislation dictates the rules quite clearly - one cash register is drawn up for each legal entity.

Is it possible to connect two sites with online sales to one online checkout?

Yes, you can. The law says that one cash register should be used for one legal entity. How many sites are managed by the same legal entity? the person, in this case, does not matter.

Is it possible to connect online cash registers to the mobile Internet?

Can. Moreover, in case of a temporary lack of wired Internet, each entrepreneur is recommended to purchase a 3G modem to ensure the transfer of information from the online cash register to the tax office. The minimum price for such devices will be $ 30-50. They will also come in handy in outbound trade, in the work of a courier and delivery services, when selling goods in places where there are no wired Internet providers at all.

From the equipment, you can purchase USB modems or more functional WiFi routers that support work with an inserted SIM card.

Mobile operators took care of entrepreneurs, and developed a number of cheap tariffs specifically for Law 54-FZ. In addition, universal SIM-cards appeared on sale, supporting work with four major networks at once. For unlimited access to mobile internet for an online checkout, you will have to pay about 100 rubles.

Should I issue an online cash register receipt when paying for goods by credit?

Until July 2019, entrepreneurs may not issue an online checkout receipt when paying for goods on credit. Although, before the adoption of Law 192-FZ in the summer of 2018, this was mandatory, as the Ministry of Finance spoke about in its letter No. 03-01-15 / 54339.

To display credit transactions, a fiscal check has special details. Therefore, entrepreneurs are advised to set up online cash registers accordingly and start issuing checks to customers when paying for goods on credit. You shouldn't postpone the implementation of this functionality until later.

How often do you need to replace the fiscal accumulator?

Does the government provide assistance in purchasing online cash registers?

Yes, the state has taken care of individual entrepreneurs who find it difficult to independently find funds to buy cash registers. The privilege is not provided to legal entities.

But not all individual entrepreneurs will be able to use the help from the state. Since the second half of 2018, it has already been deprived of entrepreneurs on the PSN and UTII, which are engaged in retail and catering. The rest can still apply for a refund of the cost of the purchased equipment until July 2019.

The state does not provide financial assistance, but it allows to reduce tax payments in 2018-2019 by the amount of the cost of cash registers, but not more than 18,000 rubles. Compensation affects not only the cost of purchasing KKT, but also for its setup and installation. Thus, small entrepreneurs can buy an online checkout almost free of charge.

A prerequisite for obtaining a tax deduction is the registration of a cash register with the Federal Tax Service. Without this fact, no refund will be paid.

Where can the online checkout be repaired?

Law 54-FZ significantly liberalized the cash register servicing market. Now there are no direct requirements for companies that are engaged in the service repair of KKT.

The entrepreneur himself can repair the equipment. However, certain nuances in this area remain. So, if the integrity of the guarantee seal on the device case is violated, the entrepreneur loses the guarantee. Therefore, if the fiscal registrar breaks down, he will have to pay the cost of the repair from his own pocket.

In fact, the old Central Service Centers were reformatted into ordinary service centres... They were certified by manufacturers of cash registers and received extended rights for its sale and repair.

When self-repairing, it is important not to violate the integrity of the fiscal drive, otherwise the entire period of its operation will be counted tax authority as the period in which the online checkout was not used. And this threatens with very large fines.

When to issue a receipt for remote payment and home delivery?

It is provided by law, but with remote payment, it is allowed to deliver an online cash register check to the client the next day after receiving the funds. This facilitates the work of many urban retailers who use courier services.

Now, after receiving payment for the goods on the Internet, you can print a paper receipt for the client and attach it to the packaging with the goods. The main thing is to deliver the document to the buyer by the end of the next business day. Such a payment scheme eliminates the need for portable online cash registers and greatly facilitates the work of many entrepreneurs.

Our other articles about online checkouts

• How is cash on delivery reflected in the online checkout and who should issue the check ;; BSO - Strict reporting form;
• KKT- Cash register equipment;
• CEP- Qualified electronic signature;
• FR- Fiscal registrar;
• EKLZ- Electronic control tape protected;
• EDS- Electronic digital signature;
• OFD- operator of fiscal data, plays the role of an intermediary between business and the Federal Tax Service. The function of the OFD is to collect information from cash registers and transfer it to the Federal Tax Service. Any organization that has been tested and received a license from the FSB for processing fiscal data can become an FDO. OFD stores all received data for 5 years;
• FN- fiscal accumulator, analogue of EKLZ. The device is in a sealed case, is responsible for encryption and data transfer to the OFD. Writes data in an uncorrected form. It is assumed that the entrepreneur can independently change the fiscal accumulator. For OCH, the replacement of the FN is required once every 13 months. For UTII and PSN - once every 3 years;
• Fiscal accumulators register- in addition to the register of cash registers, a register of fiscal storage devices will appear. When registering and re-registering the CCP, the FTS will verify the data of the CCP and the data of both registers.

There are many new definitions in 290-FZ, the entire list can be found in the text of the amendments.

Presentation of the work of the EKAM platform

Video presentation of the EKAM platform

DISPOSAL OF CCP

Yu.V. Kapanin,
expert on accounting and taxation

What to do with an old cash register

Let's say right away that you are not obliged to keep the old cash register (the storage period of 5 years is set only for fiscal data NS clause 1 of Art. 4.1 of the Law of 22.05.2003 No. 54-FZ). However, it is impossible to simply throw the CCP into a landfill like household waste. After all, it contains substances that pose a threat to the environment. Retired CCP belongs to production and consumption waste of hazard class 4 and Order of Rosprirodnadzor dated May 22, 2017 No. 242. And such waste must be disposed of by specialized companies that have a license. NS Articles 4.1, 9 of the Law of 24.06.98 No. 89-FZ. By the way, there is a penalty for improper waste handling. f Art. 8.2 of the Administrative Code of the Russian Federation:

for legal entities- from 100 thousand to 250 thousand rubles;

for their leaders - from 10 thousand to 30 thousand rubles;

for individual entrepreneurs - from 30 thousand to 50 thousand rubles.

It turns out, in order to avoid unnecessary problems, it is better to hand over the old CCP under a contract to a company that is professionally engaged in the disposal of equipment. Of course, with the preparation of an act of disposal.

If your CCP was listed as part of the OS, then it must be written off from the balance sheet based on the decision of a special commission created by order of the head. In this case, you need to draw up an act indicating the reasons for writing off the cash register (for example, inconsistency with Law No. 54-FZ, the lack of the possibility of upgrading to an online cash register). It is also desirable to reflect in it the fact that the device was handed over for disposal (with the details of the corresponding document). The act is signed by the members of the commission.

If this cash register has a residual value that you did not manage to depreciate, then it can be taken into account when calculating income tax as of the date of approval by the head of the write-off act OS subn. 8 p. 1 of Art. 265 Tax Code.

Note that you can take into account the costs of disposal not only in the "profitable", but also in the "simplified" purposes as part of material costs v subn. 7 p. 1 of Art. 254, sub. 5 p. 1, p. 2, art. 346.16 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance dated 21.08.2007 No. 03-11-05 / 193. This was confirmed to us in the Ministry of Finance.

Recognition of expenses for the disposal of CCP under simplified taxation system

Companies or individual entrepreneurs using the simplified tax system with the object "income minus expenses", when calculating the "simplified" tax, can take into account the costs of disposing of the old CCP as part of material costs as the cost of purchasing services outside organizations for the reception, storage and destruction of environmentally hazardous waste

Until recently, many were interested in the question,. But since 2017 for individual entrepreneurs accepting cash payment for goods or services, a full-scale transition to a new CCP begins. Online cash registers for individual entrepreneurs in 2017 will begin to transmit information about retail sales to tax office immediately at the time of purchase.

Who should go to online cash register from the new year, and who will the changes affect later? Find out all the latest news about the application of cash registers.

What is online checkout

Online cash register. The new procedure for the use of cash registers obliges to use only online cash registers for cash payments. There is no need to explain to anyone what online is - these are activities or operations carried out in real time via the Internet.

Old-style devices working with EKLZ (electronic control tape protected) can only accumulate sales data in their fiscal devices. There will be an intermediary between the seller working on the new CCP and the tax inspectorate - the fiscal data operator (FDO). This is a specialized commercial organization, which has qualified personnel and the necessary technical conditions for the acceptance and transmission of data in electronic form.

When making an online sale, the cash register sends the request to the fiscal data operator, who accepts it, creates a fiscal indicator for the cash register receipt and confirms the acceptance of the data. The receipt will not be generated without confirmation from the OFD, and the purchase will not take place. Then the operator transmits the systematized information about the payments made to the tax office, where they are stored. It is assumed that the sale process will last only one and a half to two seconds longer than now.

How the online checkout works

Approximately according to this principle, when selling alcohol, the cash desks connected to the EGAIS are already operating. A special device in the same way transmits via the Internet a request for confirmation of the legal origin of each bottle and receives permission to sell or a refusal if the alcohol is falsified.

What caused the transition to new cash registers

The initiative to switch to new cash registers since 2017 belongs to the Federal Tax Service. The tax authorities consider the main advantages of the innovations:

• Transparent accounting of sellers' income;
• Growth in tax revenues;
• Reducing the number of checks;
• Receiving additional opportunities for consumers to protect their rights.

The introduction of online cash registers began as an experiment conducted by the Federal Tax Service in Moscow, Tatarstan, Moscow and Kaluga regions for six months, starting in August 2014. Although a little more than 3 thousand units of CCP were tested as part of the experiment, the organizers concluded that the idea was viable and proposed to implement it at the legislative level.

The bill has twice received a negative opinion from the Ministry of Economic Development, and business has repeatedly opposed the introduction of innovative cash registers. As a temporary concession, the tax authorities decided to introduce new KKM in 2017, and not in 2016, as was initially assumed. As a result, the law was adopted in the third reading on June 14, 2016 under No. 290-FZ and is now in effect throughout the Russian Federation.

How to register an online cashier at the tax office

Who should switch to a new CCP

And now more about who should install the new CCP in 2017. The answer to this question depends on the tax regime under which the seller works, what goods and under what conditions he trades.

Payers of STS, OSNO, ESHN

Switch to new cash register from July 1, 2017 are obliged to all working on the STS, OSNO and ESHN. These taxpayers still use cash registers, so this requirement will not be news to them. Registration of KKM The old model is discontinued from February 1 to July 1, 2017, all sellers already working with the cashier must modernize their equipment or purchase a new one.

Entrepreneurs at UTII and PSN

Payers UTII and PSN, which are not yet required to issue cashier's checks, an online checkout will be required from July 1, 2018, so they still have a year and a half in reserve. At the same time, the issuance of strict reporting forms () of a typographic sample for the provision of services to the population ceases. From that time on, BSO should be issued using a new automated system, which is also considered a cash register equipment.

In total, the latest news on the timing of the introduction of new cash registers from 2017 can be summarized in the following table.

The list of those who have cash registers since 2017 for retail not required, substantially reduced. So, those trading in the markets have been removed from it if the goods are included in the list prepared by the Government of the Russian Federation (carpets, clothing, footwear, furniture, rubber and plastic products, etc.). So far, only the draft Resolution has been developed, but it is highly likely that it will be adopted.

List of situations in which online checkout they have not been used since 2017, it is given in the latest edition of Article 2 of Law No. 54-FZ dated 05.22.03 (for a complete list, refer to the original source):

• Sale of printed products in kiosks, if they make up at least half of the turnover;
• Sale of securities, tickets and coupons for travel in public transport, provided that they are sold directly in the transport salon;
• Catering services in educational institutions during school hours;
• Trade at fairs, retail markets, exhibitions at some trade places (except for shops, car dealerships, containers, pavilions, kiosks, tents);
• Selling ice cream and soft drinks in bulk;
• Sale of milk, kvass, vegetable oil, live fish, kerosene from tank trucks;
• Sale of vegetables, fruits, melons and gourds in season;
• Miscellaneous trade, except for goods requiring special storage and sale conditions;
• Realization of folk art products by the manufacturer;
• Repair and painting of shoes;