Cash register innovations from the year. A new procedure for the use of cash registers. How to set up MoySklad to work with a new cash register

Under the new 54-FZ "On the application cash registers»Almost all retail hit: in 2018 online cash registers most of the businessmen put it. And by July 1, 2019, KKT should have been installed by almost everything - even entrepreneurs at UTII and PSN.

To meet new requirements, it is not enough just to buy the right equipment. Now the receipts need to indicate the names of the goods, which means that we need a cash program that can do this. Our free application Kassa MoySklad supports this and all other requirements of 54-FZ. Download and try it now.

Online cash registers. Latest news

• Until 2021, only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees at the same time received a postponement. employment contracts.
• Couriers were freed from the use of cash registers. Now it is enough to show the buyer the QR-code by which the electronic receipt is downloaded. You do not need to take the cash register with you: it is allowed to use it remotely. Read detailed answers to questions about the new changes.
• An entrepreneur is obliged to knock out a cashier's check when payment is received from an individual to the organization's current account.
• From January 1, 2019, new requirements for online cash registers are in effect. The fiscal data format has changed: the new version of the FFD is 1.05. If the cash register was registered with the indication of FFD 1.0, it had to be re-registered. The VAT rate has also been changed: from January 1, 2019 - 20%. Online cash registers now have to print receipts with exactly this rate. Learn more about how to reconfigure the CCP >>
• After receiving the online payment, the check must be generated no later than the next business day.
• In case of cashless payment, if the e-mail address or phone number of the buyer is unknown, you need to print a receipt and give it along with the goods.
• From July 1, 2019, you need to punch a check after payment by an individual through a bank.
• From July 1, 2019, you need to punch checks when offsetting an advance payment: it will take two cash document- upon receipt of an advance payment and upon transfer of goods.
• If an entrepreneur ceases to operate and this is recorded in the Unified State Register of Legal Entities and Unified State Register of Legal Entities, the cash register is automatically deregistered.
• The concept of settlements has been expanded: now they include not only any movement of money in cash and by bank transfer, but also the offset of an advance payment (for example, sale with gift cards).
• The procedure for actions in the event of a breakdown of the fiscal accumulator has been approved. Now it is necessary to hand over the broken FN to the manufacturer for examination. If a breakdown occurs due to a factory defect, it is made free of charge. Within five working days from the day of the breakdown, you must submit an application for registration (re-registration) of the cash register with a new drive or for its deregistration. If the data can be read from the broken FN, they must be transferred to the tax office within 60 days.
• Individual entrepreneurs on a patent and UTII payers were required to deliver an online cash register by July 1, 2019.
• A deferral until July 1, 2021 was received by individual entrepreneurs who do not have employees and concluded labor contracts, and who perform work / provide services / sell goods of their own production. If an entrepreneur hires workers, he must register a new cash office within 30 days.
• The tax office can fine an entrepreneur up to 50% of the amount received during the period of trading without an online cash register, but not less than 10,000 rubles. Companies face a fine of up to 100%, but not less than 30,000 rubles. From July 1, sanctions will also be introduced for the use of CCP in fictitious calculations: organizations can be punished for up to 40,000 rubles, individual entrepreneurs - up to 10,000 rubles. There will be fines for the incorrectly marked goods indicated in the check: companies will be able to collect up to 100,000 rubles, from an entrepreneur - up to 50,000 rubles. The same amount will be fined if it is not time to transfer fiscal data to the tax authorities.

Online cash registers began to be introduced in stages in 2016, but since then the situation has changed more than once. Below are the answers to the main questions about the application of new CCPs in 2020.

Watch the recording of our seminar, where the head of the sales department of MyWarehouse Ivan Kirillin spoke about recent changes in 54-FZ: how to choose a cashier taking into account the new requirements, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.

Who is affected by the new edition of 54-FZ

Who is required to use online checkouts in 2020?

Do you need online cash registers for UTII and patent in 2020?

Online cash registers for UTII and patent are needed from July 1, 2019. And catering and retail with hired employees are already using them - from July 1, 2018.

Are online cash registers used for the simplified tax system in 2020?

Yes. Those who sell excisable goods, or are employed in the catering sector and have hired employees, should use online cash registers since 2018. If you still do not do it - Those who do not have workers received

Law on online cash registers: how to apply SSO (strict reporting forms)?

Until July 1, 2019, organizations and individual entrepreneurs providing services to the population could issue SRF in paper form. An exception is made only for catering. After this date, it was necessary to switch to electronic format. SSOs are printed on a special KKT - an automated system for strict reporting forms. Requirements for checks and forms have changed - new details have been added, for example, you must indicate the factory number of the fiscal accumulator and the name of the OFD. Everything

Is it necessary to install CCP in vending machines?

From July 1, 2018, vending machines must be equipped with CCP. One cash register can be used for all devices. If you are an individual entrepreneur without employees and trade using machines, you must use KKM from July 1, 2019.

Was it necessary to use online cash registers in public catering in 2020?

About new cash register equipment

How much will the online checkout cost?

The cost of the new KKT is, according to the Ministry of Finance, about 25,000 rubles. You can buy from us from 16,500 rubles. All prices -

Will those who purchase a new CCP receive a tax deduction?

Do I need to contact a technical service center (TSC) to register a new cash register? Who serves online checkouts?

How to set up MoySklad to work with a new cash register?

We provide on setting up the work of My Warehouse with a new cash register. If you still have questions, our technical support is in touch around the clock and will help you figure it out.

Does the point of sale in MySklad work when the Internet is disconnected?

Yes. You will be able to punch checks, all the sales made are recorded in the system and the fiscal accumulator. After the connection is restored, the data will be automatically sent to the FDO.

Can I send a customer a check directly from My Warehouse? Including SMS?

Yes. To do this, the interface of the seller in MySklad has fields for entering the contact information of the buyer.

What to do with the return of goods in MyStore according to the new scheme?

MyStore transfers returns to the fiscal registrar. FR automatically sends this data to the OFD, and from there they go to the tax office.

How to work with goods without a barcode in MoySklad, for example, goods by weight?

Barcodes have nothing to do with the requirements of Law 54-FZ, they are used for convenient work with goods. MySklad supports search by name and work with a weight item.

In 2019, the third wave of amendments to the law passed 54-FZ "On the use of cash registers"... Who should place the online checkout and when? How to register and where to serve CCP? What data should be included in the check and how to avoid fines?

Moving to work in a new way is not just a purchase of new cash registers. Now you need to punch the names of goods in receipts, so you need a cash program. Our free application Kassa MoySklad supports this and all other requirements of 54-FZ. Download and try it now.

54-FZ. New procedure for the application of CRE from 2018

• Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees on labor contracts received a delay from online cash registers until 2021. In addition, couriers were freed from the obligation to punch checks, that is, there is no need to carry the cash register with you, you can use it remotely. We answered in detail the questions about the new amendments to 54-FZ.
• Now KKT is needed for all types cashless payments with individuals. We told you how to use the cashier, punch a check and make a refund.
• Since 2017, the scheme of work of trade organizations with the tax authorities has changed - after amendments to Law 54-FZ "On the use of cash registers." The changes affect most entrepreneurs. The new procedure for applying the CCP assumes that sales data from each stamped check must be transmitted to the tax office via the Internet through the fiscal data operator (OFD). You need to conclude a contract with such an operator.
• Entrepreneurs can now use only cash registers with a fiscal accumulator (FN). FN is needed to record and store information about the calculations that are carried out on the CCP. All cash registers permitted for use are included in the register of the Federal Tax Service. The tax office has already certified more than 100 models of new-design CCPs from different manufacturers. The register of fiscal accumulators is also kept. Read more: cash registers in 2020 >>
• You can register an online cash register with the tax office via the Internet, but only after signing an agreement with the OFD. But you can no longer contact the TEC. The obligatory conclusion of a contract with a service center is no longer required for the use of CCP. The entrepreneur decides for himself whether to choose a TEC or another service center or do it all yourself.
• From January 1, 2019, the online checkout must support the fiscal data format 1.05 and the VAT rate of 20%. It is no longer possible to work without updates. Read more about the transition to FFD 1.05 and VAT 20% >>
• Although the transfer of data to the tax office has become an online procedure, Law 54-FZ "On the Application of CCP" does not contain provisions that it is not necessary to issue a paper check in 2020. At the request of the buyer, you need to send him a document by email or SMS in addition to the one printed on the cash register. An electronic check is equivalent to a paper one. In this case, the courier may not punch the cashier's check. It is enough to show the buyer the QR code by which the email is downloaded. You don't have to carry the cash register with you: it is allowed to use it remotely.
• The law on CCP from 2018 requires more data to be indicated in checks and forms of strict reporting. For example, a list of punched goods (with an indication of the price, discounts), the serial number of the fiscal accumulator and the phone number or email of the buyer, if the document is sent to electronic form... New mandatory requisites of receipts for cash registers and SRF in 2020 >>
• Entrepreneurs on the patent and UTII were also affected by the changes in 54-FZ: from 2018 they also began to set cash registers, although earlier they were generally exempted from the use of cash registers. Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees on labor contracts received a deferral for online cash registers until July 1, 2021. All others, including UTII and the patent, were required to deliver the checkout by July 1, 2019. Read all about deferrals for online checkouts >>
• The cost of purchasing a KKT can be deducted from the tax - up to 18,000 rubles for each device. But not everyone.
• Since 2018, the CCP law has not affected everyone. Some organizations are completely exempt from the use of cash registers. Find out who you can skip online checkout >>
• You can also remove a cash register from the register without visiting the tax office - through your personal account on the FTS website. But the tax authorities can do it forcibly.
• Checks from payments to the current account. From July 1, 2019, an entrepreneur is obliged to knock out a cashier's check when payment is received from an individual to the organization's current account.
• Prepayment checks. From July 1, 2019, you need to knock out two checks. One - upon receipt of an advance payment, and the second - upon the transfer of goods or the provision of services. The good news is that in MyStore it's very easy.

The use of KKM in 2020 - how it looks in practice

When the cash register is registered, the seller starts working with it. The use of CCP in 2020 does not generally differ from the usual work. The buyer pays for the goods and receives a check - now also electronic. The fiscal registrar sends information about the sale or return of the fiscal data to the operator. The OFD processes the information, sends the confirmation back to the cashier, and the data to the tax office. All information is transmitted in parallel with the issuance of the check, that is, the customer service time does not change.

New rules for the application of cash registers in 2018 helped the state to make trade transparent. But for entrepreneurs, re-equipping a cashier's place is an additional cost. The Ministry of Finance calculated that in 2018 the cash register cost an average of 25,000 rubles. Online checkout for a store: how much it costs and how to save >>

What is the threat of misuse of cash registers in 2020?

The Tax Service has already issued the first fines for violating the requirements of 54-FZ. For not using a new cash register, an entrepreneur can be fined 25-50% of the amount spent by the cashier, but not less than 10,000 rubles. Organizations - by 75-100%, but not less than 30,000 rubles. For using a CCP that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In case of a repeated violation, if the amount of settlements exceeds 1 million rubles, the activities of an entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, the number of fines for misuse of cash registers has increased. Amendments have been made to the Code of Administrative Violations - now they will also be punished for fictitious checks of the KKT. Companies will be able to collect up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods in the check or late transfer of fiscal data: organizations in the amount of up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If an individual entrepreneur or a company is caught in a violation again, and the amount of settlements is more than 1 million rubles, the amount of the fine will be from 800,000 to 1 million rubles.

In addition, the tax authorities will have the right to block the work of cash registers that were used in violation. This will be possible in the presence of two attesting witnesses or using video recording.

What to do?

For some beneficiaries, the transition to the new work procedure ended on July 1, 2019, but for most entrepreneurs, it already began on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - the necessary cash register may not be available, you will have to wait for delivery, registering the cash register will also take some time. And then you will also need to configure the CCP, select and install a cash program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with ready-made solution... We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to an OFD and a convenient cash program. You don't have to wait for delivery - all the equipment is in stock. We will help you set up everything and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users, who got into the first wave of implementation of online cash registers.

Experts predict a shortage of fiscal accumulators in the market, which will lead to overvaluation of them. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.

So start your transition now — without delaying the deadline. And to save time, nerves and money will help MoySklad. The cost of our Economy kit is tax deductible. And our cash program is compatible with new models of cash register systems, does not require installation and expensive implementation, and is suitable for the automation of any number of retail outlets.

It's safe with us! MoySklad is an official participant in the first experiment with online cash registers: a pilot project, which was carried out back in 2015. Then, for the first time, a module that transmits data to the Federal Tax Service was installed on the first several thousand cash registers. The project was recognized as successful - and implemented throughout Russia.

Application of CCP at simplified taxation system in 2020

For individual entrepreneurs application of KKM under the simplified tax system in 2018, it was necessary, as for legal entities. The right to a postponement until July 1, 2019 was received only by those companies and entrepreneurs on the simplified tax system that provide services to the population. Instead of using KKT, they can still issue clients with strict reporting forms.

The use of CCP in the provision of services to the population in 2020

No, in 2020 this is not necessary - provided that the individual entrepreneur or the company issues strict reporting forms to clients.

Will an IP on a patent be deferred for the use of CCP in 2020?

See also the recording of our seminar, where the head of the sales department of MyWarehouse Ivan Kirillin spoke about the changes in 54-FZ.

In July 2016, amendments to the law on KKM of May 22, 2003 No. 54-FZ came into force, and now all organizations and individual entrepreneurs need it. How this transition takes place, who will it affect, what the new cash register technology is - we will tell in our article.

What is POS printer with online data transmission

Online cash registers allow tax authorities to instantly receive information about cash transactions of an individual entrepreneur or a company. KKM of a new type must have a built-in fiscal drive, in which the data is protected from changes, connect to the Internet, generate a paper and electronic check, contact the fiscal data operator, print a QR code on the check, transfer electronic copies of checks to the operator and the buyer.

You can buy a new cash register with such functions - on an online cash register, the price starts on average from 14,000 rubles, for fiscal drives from 7,000 rubles. But for those who want to save their money, some "old" operating cash registers can be upgraded to online cash registers. Such models, both new and old with the possibility of revision, are listed in a special register approved by the Federal Tax Service.

Fiscal operator

In order to transmit to the IFTS information about transactions carried out through online cash registers, it is necessary to conclude an agreement with an accredited fiscal data operator (Article 4.6 of Law No. 54-FZ). These are organizations located on the territory of the Russian Federation and received permission to process fiscal information. The decision to issue or revoke a permit for the operator's activities is made by the tax service (Art. 4.4., 4.5 of Law 54-FZ).

The FTS website maintains a]]> register of fiscal data operators]]>, which lists all accredited organizations.

For each pierced online cash register receipt generates a fiscal indicator, which is sent to the fiscal operator, where it is stored, in return the seller receives a unique check number, and all information about the completed sale is sent to the IFTS. In fact, the fiscal operator is an intermediary between the online cashier and the IFTS.

Registration of CCP

One of the advantages of introducing online cash registers is the simplification of the procedure for their registration with the IFTS. An application for registration or re-registration of KKM can now be submitted not only on paper, but also in in electronic format without visiting an inspection (Art. 4.2 of Law No. 54-FZ).

Registration of KKM online is carried out on the website of the Federal Tax Service in personal account the taxpayer in the section "Cash register equipment". For this you need:

• fill out and send an application to the Federal Tax Service Inspectorate in a special form,
• after checking the received data, the Federal Tax Service Inspectorate will assign an online cash register registration number, which should be entered into the fiscal accumulator along with information about the organization or individual entrepreneur, and generate a report on registration at the checkout,
• complete the registration of the CCP by adding data from the registration report to your personal account.

If everything is done correctly, the registration date and expiration date of the fiscal accumulator will appear in your personal account.

Who goes to online checkouts: stages

The law provides for a phased transition to online cash registers from 2016 to 2018. Voluntary data transfer began in July 2016, and it was allowed to register old-style cash register machines until 02/01/2017.

Since February 1, 2017, the registration of old ticket offices has been discontinued, but until July 1, 2017. you can still work with cash register units without a fiscal accumulator, as well as re-register and deregister them. Tax authorities now register only new online CCPs.

From March 31, 2017, a special rule applies to those who trade in retail alcoholic beverages, including beer: regardless of the applied taxation system (including UTII and patent), it became mandatory for them to use KKM. Moreover, those who previously worked without cash registers must install cash registers that meet the new requirements of the law on online cash registers from 2017, because old samples of cash registers cannot be registered from 01.02.2017 (clause 10 of article 16 of the law of 22.11 .1995 No. 171-FZ).

From July 1, 2017, it will be possible to use exclusively a new type of cash register, except for those for whom the transition to online cash registers has been extended until July 1, 2018.From July 1, 2018, absolutely all individual entrepreneurs and organizations using cash payments and settlements bank cards, must switch to new KKM-online. These include those who previously could not apply CCP, but now they will lose this right:

• payers of UTII,
• SP on a patent,
• Individual entrepreneurs and organizations that draw up SRF when performing work and providing services to the population,
• sellers of lottery tickets and stamps,
• sellers of goods through vending machines.

For individual entrepreneurs applying a patent or UTII, the draft amendments to the Tax Code of the Russian Federation provide for a tax deduction for the CCP, which may be applied from 01.07.2018.The amendments have not yet been adopted and exist only in the draft law, but if they are approved, such a deduction may 18,000 rubles.

In 2018, the following will still be able to work without new cash registers:

• those who are located in remote areas where the Internet connection is not available, which means that it is impossible to transfer fiscal data online. Such persons can use KKM, which are not online cash registers, by issuing a paper receipt to customers. The list of hard-to-reach areas is established by the regional authorities (clauses 3 and 7 of Art. 2 of Law No. 54-FZ);
• Individual entrepreneurs and organizations engaged in shoe repair, key manufacturing, etc .;
• pharmacies in rural paramedic points;
• public transport drivers when selling tickets;
• Individual entrepreneurs and organizations selling newspapers and magazines at kiosks, ice cream, draft drinks, milk and kvass from tank trucks, live fish, selling at markets and fairs, hauling, as well as selling seasonal vegetables and fruits on the ruins (Clause 2, Article 2 of the Law No. 54-FZ).

Online checkout fines since 2017

In 2017, there are updated fines for violators of cash discipline, and the period during which such persons can be brought to justice has been increased to 1 year (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

• For the use of outdated KKM models, a warning or a fine follows - for an organization 5,000-10,000 rubles, for an individual entrepreneur 1,500-3,000 rubles.
• Sale without cash register will cost legal entities 75-100% of the amount not posted, but not less than 30,000 rubles, and the individual entrepreneur will pay 25-50%, but not less than 10,000 rubles. For repeated such violation and failure to conduct a total of over 1 million rubles, the seller's activities are suspended for a period of up to 90 days.
• For an unissued check, both paper and electronic when using the online CCP, a warning or a fine of 10,000 rubles follows. for organizations and 2000 rubles. for entrepreneurs.

Consider how the procedure for the use of CCPs will change next year, as well as control by tax authorities and liability measures for non-use or misapplication of the CCP.

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

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

The order of application of CRE: new requirements

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

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

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

The new procedure for registering a cash register is for the user to submit to the tax authority an application for registration on paper or in electronic form through the cash register office on the website of the Federal Tax Service of Russia. In the fiscal drive of the cash register (a block designed to protect fiscal data), the user enters the CCP registration number received from the tax authority, as well as information about himself and the CCP, and then submits the registration report generated in the CCP to the tax authority. We especially note that the implementation technical support CCP is no longer required for registration.

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

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

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

The scope of application of the CCP is expanded

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

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

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

The use of CCP now assumes more responsibility

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

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

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

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

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

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

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

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

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

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

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

What is the essence of the law on online cash registers?

In accordance with new edition 54-FZ "On the use of cash registers" starting from 01.07.2017, all trade and service enterprises in making payments on the Internet must use an online cash register to ensure the transfer of information about settlements to the Federal Tax Service online.

As you know, it is the cashier's check that is proof of the purchase, in other words, of the public contract of sale, confirmation of the seller's receipt of funds from the buyer. According to the requirements of the current legislation of the Russian Federation, all individual entrepreneurs and organizations that work in the field of services and sales must have cash registers (hereinafter referred to as KKT).

KKT allow tax authorities to control the revenue of taxpayers, starting from the data stored in the fiscal memory of the KKT, in order to correctly calculate the amounts for payments to the budget. In 2016, amendments to Federal Law 54 (hereinafter referred to as 54-FZ) were officially adopted. They prescribe from 2017 to significantly tighten the rules for issuing checks and transform the very procedure for mutual settlements.

Amendments To 54- FZ: how all began?

The draft proposed amendments to the current law on cash registers first appeared on March 29, 2013, initiated by the Ministry of Finance of the Russian Federation. The explanatory note lets you know that the main goals are:

• Implementation of an automated system designed to control the income of taxpayers-entrepreneurs.
• Steps towards consumer protection, as buyers will be sent an electronic duplicate of the receipt by email.

The law was criticized even at the stages of development. He did not like many jurists and lawyers, but in the end he took the form that is available today through amendments in the framework of public hearings.

In order to confirm the effectiveness of the law, it was tested in several regions as part of an experiment using a new CCP. For six months, from August 1, 2014 to February 1, 2015, persons who wished to participate in the testing of innovations worked according to the scheme proposed by the law.

The results showed that such changes are positive, and after a number of minor improvements, taking into account the practical experience gained, the project was redirected to the Duma.

The final version of the law was adopted on July 15, 2016, with a transitional period of 2 years. During this time, all organizations and trade enterprises must buy (rent) new CCP or modernize the existing KKM, so that they correspond to the accepted innovations.

Specificity order application with 2017 of the year

What are the advantages of the adopted amendments? The fact that they make the process as detailed as possible. If before the purchase was recorded through control tape with the duplication on it of all the amounts "pushed" by the cashier and the cashier's check itself, now everything is much simpler and more convenient. Modern cash registers have built-in memory, coupled with a connection to a computer (Internet), so all amounts that arrive at the cash register will be guaranteed to be recorded and stored directly in the device itself, as well as in the cash book filled in by the cashier.

If earlier representatives of the tax authorities within the framework of inspections were engaged in comparing data from the cash book and from the fiscal memory, then the new procedure changed the scheme, since 2 more "players" were trying to get into it:

• Fiscal data operator (hereinafter referred to as FDO)

Among other important features, it is worth noting the obligatory connection of all cash registers to the Internet, while the fiscal memory is replaced in the "face" of the fiscal drive. Such a more technologically advanced device can encrypt all received information and transmit it to the OFD. To understand how this works, let's imagine a situation that an ordinary customer came to a grocery store, chose the goods he wanted to buy, and went to the checkout. How will events unfold?

An important point is that the buyer gives the details for sending the electronic check before it is broken. The operation is carried out very quickly, practically in a split second.

What will the new cashier's receipt look like?

The adopted law clearly states that the check is now also different from the previous one. For example, he will have a QR code for identification on the website of the Tax Office and OFD. Plus, the check must contain the following information:

• Date and time of the check break,
• Full name of the cashier,
• Check number for the shift,
• Name, TIN, address of the organization,
• Operation type (receipt / return),
• The name of the product or service,
• VAT rate for each item sold,
• Unit price, quantity and value,
• VAT amount for each rate,
• Contributed funds,
• Cash or bank transfer,
• Fiscal check number,
• CCP and FN number,
• The name of the FDO that transfers data,
• The OFD website for checking the check by the buyer.

That is, the protection of consumer rights here is expressed in the fact that even if a paper check is lost, it is always possible to easily prove the very fact of making a purchase, ordering a service through a duplicate. Regarding the main task of monitoring cash flows then it will help in getting out of the shadow of a series of segments.

But what about online trading? It will also necessarily be accompanied by the issuance of checks to the buyer, and all financial transactions will become as transparent as possible, because the information is immediately sent to the IFTS through the OFD.

OFD: important Aspects

It is safe to say that OFD is a qualitatively new object in the financial world, which has become an intermediate link between 3 objects:

• The tax authority;
• By the seller;
• By the consumer.

It is noteworthy that almost any organization can become an operator. To do this, it is enough to obtain the appropriate permission from the Federal Tax Service to process all data from online cash registers connected to the information-electronic database.

Of course, the activities of such a plan are necessarily carried out legal entities with the appropriate technical equipment for online high-quality processing of each check punch through the KKT apparatus. Finally, it should be ensured that the data is protected by cryptographic methods and cannot be intercepted by third parties on its way to the OFD server.

Who and when must go over on « smart» cash desks?

Changes in legislation are directly related to:

• new procedures and installations in the field of services and sales of goods using CCP,
• with additional and very tangible costs.

It is logical that the transition should be phased in order to minimize losses on the part of entrepreneurs. From the moment the amendments came into force, the sellers were assigned the right to start work related to equipping their cash registers with new equipment. At the same time, the old cash registers were removed from the register without any obstacles, and the new ones were registered again.

The transition period ended in February 2017, and from that moment the IFTS began to register and register exclusively a new cash register, which can guarantee the transfer of fiscal data online!

It must be admitted that among the advantages of all these metamorphoses there is one, the most noticeable. To register a CCP, you do not need to personally visit the tax office. It is quite possible to get by by entering the site and performing a number of simple manipulations, if there is an EDS. Moreover, contracts for the service of the central heating service have sunk into oblivion.

Until July 1, 2017, entrepreneurs can still use the old cash registers, but as soon as the "X hour" comes, all retail outlets and online stores must have online cash registers, and only they can be used in cooperation with the public. Are there any exceptions? Yes, and they relate to remote areas in the Russian Federation, where there are a number of difficulties with the World Wide Web, and their list is established separately. Also, all innovations will begin to operate on the following categories of entrepreneurs only from July 1, 2018 (!) Of the year:

• Who pays the cost of a fixed patent.
• For those who provide services involving the issuance of strict reporting forms.
• When trading is carried out through vending machines (vending industry).
• Entrepreneurs working on the UTII taxation system.

In order to determine whether you need an online cash register on the tax website, you can take a special test called "DO I NEED A CASH OFFICE?" You only need to answer a couple of questions and the system will give you the correct answer.

There is whether faces, liberated from fulfillment data requirements?

The legislator has officially defined a list of those people who may not worry about what was described above. They don't need to buy new hardware and outfit it properly to connect to the Internet. This includes:

• Consumer service enterprises (for example, shoe repair shops, key manufacturing companies, etc.).
• Producers and distributors of goods classified as folk crafts.
• Vendors of newspapers, ice cream, soft drinks on tap, fruits / vegetables seasonally, working at fairs, exhibitions.
• Pharmacies opened at medical facilities.
• Firms operating in remote and regions where there are problems with access.

Violation prescriptions the law: what punishments wait?

A logical question arises, is there responsibility for violations of the law? Article 14.5 of the Code of Administrative Offenses of the Russian Federation (hereinafter all articles will be from this source) clearly spells out all the options for liability, that is, yes, it is. At the same time, the article has been expanded not only on sellers, but also on OFD. Taking into account clause 4 of Art. 14.5, if a CCP is used that does not work properly, the registration procedure or the terms of re-registration / other conditions are violated, then the offender can "count" on:

• A warning
• The fine is 1,500-3,000 rubles (for officials), 5,000-10,000 rubles (for legal entities).

In clause 6 of the same article, an administrative penalty is spelled out in the absence of sending an electronic duplicate of the check to the buyer:

• A warning
• The fine is 2,000 rubles ( official), 10,000 rubles (legal)

Special responsibility for the operator should be noted here:

• if the data was not transmitted after receiving from the CCP;
• if knowingly false information was provided;
• if confidentiality was not ensured.

Yes, the fines for OFD are the most ambitious, and they range from 20,000 to 1,500,000 rubles.

Important nuances

• Of course, the introduction of new online cash registers is natural with scientific and technological progress, the emergence of more advanced technologies. The goals are good, since the pursuit is to improve consumer protection along with minimizing tax pressure through inspections. Every seller today is free to receive an EDS to conclude an agreement with the OFD remotely, the cash register itself is also registered online without unnecessary bureaucracy in the Tax Office through the website. Since the purchase / modernization will in any case cause material damage, it is assumed that a tax deduction of 18,000 rubles will be provided for each CCP.
• In conclusion, it should be noted that the sellers are responsible for the transfer of information, and it will not work to refer to the bad Internet. That is, information about the purchase or service must be transmitted within 30 days. This means that a backup Internet channel becomes almost a necessity.
• When situations arise when the client wants to return the goods, this happens in the standard mode, the cashier simply punches the return check, which is also sent to the IFTS.

Solutions for online stores

Option 1. Install an online checkout

pros: At first glance, this is the simplest solution.

Minuses... However, buying an online checkout is not a free pleasure. The cheapest cash register costs about 23-25 ​​thousand rubles. This circumstance may force online stores to look for more budgetary solutions.

Option 2. Accept payment via delivery service

pros: You don't need to buy hardware. Payments can be accepted by cash on delivery.

Minuses: Many users may be scared off by the lack of payment options on the site. It is also worth noting that due to the value added, the price of the item will increase.

Option 3. Use cashless payments

pros: If the buyer transfers money to the current account, you can do without a cash desk, since such transfers are not fiscalized.

Minuses: The lack of online payment on the site is a very big disadvantage. Not every customer will transfer money using Internet Banking, as it is not secure. The buyer can transfer money to a fraudster and not receive the goods. In this case, it is impossible to return the money. Among other things, it is illegal, legal entity. a person has no right to accept payment for a product or service on the card. Taking into account all these facts, it becomes clear that this option will entail a significant drop in income in the online store.

Option 4. Rent a cloud online checkout

Pros: This is the simplest, optimal and most popular option, so let's dwell on this point in more detail.

Renting a cash desk costs absolutely minimal money. You don't need to deal with heavy software or hire an additional programmer. It is enough to contact a company that provides such services, and the integration of the online checkout into the site is done by programmers from their side.

This raises many questions: which online cashier to choose? How to set up the interaction between the selected online checkout and the payment system on the website?

The processing company Net Pay has developed a joint solution with ATOL Online, which will allow you to bring your online store in full compliance with 54-FZ in the most as soon as possible... This solution is designed to simplify as much as possible for online stores the process of connecting an online checkout.

1. The online store visitor adds the product to the cart, then fills in the order page.
2. Pays for goods by credit card.
3. After confirming the payment, Net Pay transfers the payment data to the ATOL Online servers.
4. Online cash desk ATOL Online with a fiscal accumulator processes the received payment data, punches the check and sends the data to the OFD.
5. The OFD of the online store sends the buyer an electronic copy of the sales receipt.

The scheme of interaction between ATOL Online and Net Pay

54-FZ dictates new rules of the game in the e-commerce market and you need to adapt to them. The most optimal solution would be to rent an online cashier.

How to connect an online cashier?

In order to connect the Net Pay payment system to the site with a ready-made software online checkout You just need to leave a request on the website www.net2pay.ru. Our manager will contact you and advise in detail on all stages of connection.

For Net Pay clients, a special (accelerated) connection scheme is provided:

1. You contact the manager of the Net Pay company (website: www.net2pay.ru).
2. The manager sends an application to ATOL Online for renting an online cash register.
3. ATOL Online specialist contacts you and advises you on all stages of connection.