Who is exempt from the use of online cash registers until 07/01/2021 and who is indefinitely. Responsibility for violation of laws on CCP. Limitation of liability until 07/01/2020.
Application rules cash register equipment on the territory of Russia are regulated by the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash registers when making settlements in Russian Federation».
Exempted from online cash registers until 07/01/2021
Clause 1 of Article 2 of Federal Law No. 129-FZ dated June 6, 2019 “On Amendments to the Federal Law “On the Use of Cash Registers in Making Settlements in the Russian Federation”:
Establish that individual entrepreneurs who do not have employees with whom employment contracts, when selling goods own production, performance of works, provision of services have the right not to use cash registers when making payments for such goods, works, services until July 1, 2021.
Exempted from the use of CCP indefinitely
According to Article 2 of Federal Law No. 54-FZ of May 22, 2003 (as amended on June 6, 2019), the following subjects are exempted from the use of cash registers without a time limit:
- Credit organizations.
- Organizations and individual entrepreneurs in the implementation the following types activities:
- sale of newspapers and magazines on paper;
- sale valuable papers;
- provision of food for students and employees educational organizations during training sessions;
- trade in retail markets, fairs, exhibition centers with some exceptions;
- peddling of food and non-food products, with some exceptions;
- sale of ice cream in kiosks, as well as sale of non-alcoholic beverages, milk and drinking water by bottling;
- trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables;
- acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
- repair and coloring of footwear;
- production and repair of metal haberdashery and keys;
- supervision and care of children, the sick, the elderly and the disabled;
- realization by the manufacturer of products of national art crafts;
- plowing gardens and sawing firewood;
- porter services at stations and ports;
- renting (hiring) of own residential premises by an individual entrepreneur, including jointly with parking spaces;
- retail sale of shoe covers.
- Sole proprietorships applying the patent system of taxation, with some notable exceptions.
- Individual entrepreneurs applying the special tax regime "Tax on professional income".
- Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas, with some exceptions.
- Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements.
- Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature.
- Cash registers are not used when making non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.*
- Cash register equipment may not be used when making cashless payments:
- associations of real estate owners, housing, housing and construction cooperatives for the provision of services to their members and when they accept payment for housing and utilities;
- educational organizations in the provision of services to the population in the field of education;
- physical culture and sports organizations in the provision of services to the population in the field of physical education and sports;
- houses and palaces of culture, clubs and other similar enterprises in the provision of services to the population in the field of culture.
- Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and subscriptions to visit state and municipal theaters from the hands or from the tray.
* An electronic means of payment that can be presented is a corporate bank card linked to a current account. In order not to have to use an online cash register, payments with the presentation of such business cards will have to be excluded.
The information above is presented in an abbreviated form, you can read it in full in Article 2 of the Federal Law of May 22, 2003 No. 54-FZ.
Obligation of buyers to punch a check
Are organizations and individual entrepreneurs required to use cash registers when paying for goods and services in cash or with a corporate card linked to a current account?
In accordance with paragraph 1 of Article 1.2. federal law No. 54-FZ “Cash register equipment ... is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out calculations, with the exception of cases established by this Federal Law.
Calculations under article 1.1. Federal Law No. 54-FZ is "... reception (receipt) and pay Money in cash and (or) non-cash for goods, works, services...”
According to the definition of the concept of "calculations", paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are required to apply CCP when payment funds for goods, works, services in cash and (or) in a non-cash manner with the presentation of an electronic means of payment.
However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that “When making a calculation, the user is obliged to issue cash receipt... to the buyer (client) ... " There is no mention of issuing a check to the seller.
In addition, Article 4.7 of Federal Law No. 54-FZ lists the mandatory details of a cash receipt, among which are “sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - expense refund)". There is no mention of the issuance of funds to the seller.
Whether in practice these two arguments will be taken into account by the tax authorities in favor of organizations and individual entrepreneurs is unknown. But there is an option, confirmed by paragraph 2 of the Letter of the Federal Tax Service dated 10.08.2018 No. AC-4-20 / 15566@, when the buyer and seller can draw up a settlement with one check, punched by the seller of goods, works, services. This is possible when making settlements by an accountable person of an organization or an individual entrepreneur.
From 07/01/2019, the TIN of the buyer must be indicated on the cash receipt issued to the accountable person. Read more about this in the Letter of the Federal Tax Service No. AS-4-20/15566@ dated August 10, 2018.
Responsibility for violation of CCP laws
Responsibility for violation of the law on the use of online cash registers is regulated by the Code of Administrative Offenses of the Russian Federation No. 195-FZ dated December 30, 2001 (as amended on May 29, 2019).
Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws:
2. Non-use of cash registers in the cases established by the legislation of the Russian Federation on the use of cash registers -
shall entail the imposition of an administrative fine on officials in the amount of one fourth to one second of the amount of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; on legal entities- from three quarters to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.
3. Repeated commission administrative offense provided for by Part 2 of this Article, if the amount of settlements carried out without the use of cash registers amounted, including in the aggregate, to one million rubles or more, –
entails against officials suspension for a period of one to two years; in a relationship individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.
4. The use of cash registers that do not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions established by the legislation of the Russian Federation on the use of cash registers its application -
.
5. Non-submission by an organization or an individual entrepreneur of information and documents at the request of tax authorities or submission of such information and documents in violation of the deadlines established by the legislation of the Russian Federation on the use of cash registers, -
shall entail a warning or the imposition of an administrative fine on officials in the amount of from one and a half thousand to three thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.
6. Non-direction by an organization or an individual entrepreneur when using cash register equipment to the buyer (client) of a cash receipt or a strict reporting form in electronic form or non-transfer of the specified documents on paper to the buyer (client) at his request in the cases provided for by the legislation of the Russian Federation on the use of cash registers, -
entails a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; for legal entities - warning or imposition of an administrative fine in the amount of ten thousand rubles.
Limitation of liability until 07/01/2020
Article 2 of the Federal Law of July 3, 2019 N 171-FZ cancels fines for public transport and housing and communal services until July 1, 2020:
“Suspend until July 1, 2020 the operation of parts 2-4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation ... in relation to the use of cash registers when making payments by drivers or conductors in the cabin vehicle when selling travel documents (tickets) and coupons for travel to public transport, as well as payments for services in the field of housing and communal services (including services of resource supply organizations).
Representatives of public transport and housing and communal services will not be fined until July 1, 2020 for the following violations:
- Non-use of cash registers.
- Re-registered non-use of CCP.
- The use of an online cash register that does not meet the established requirements.
- The use of an online cash desk that meets the established requirements with violations.
- Failure to transfer a paper or electronic check to the client at his request.
Until recently, many were interested in the question,. But since 2017, for individual entrepreneurs who accept cash payment for goods or services, a full-scale transition to a new type of cash register begins. Online cash desks for individual entrepreneurs in 2017 will begin to transfer information about retail sales to the tax office immediately at the time of purchase.
Who should go to online cash register from the new year, and who will be affected later? Find out all the latest news about the use of cash registers.
What is online checkout
Cash register online.New order application of CCP obliges to use only online cash desks for cash payments. No one needs to explain what online is - these are activities or operations carried out in real time via the Internet.
Old-style devices that work with ECLZ (electronic secure tape) can only accumulate sales data in their fiscal devices. There will be an intermediary between the seller working on a new type of CCP and the tax office - a fiscal data operator (OFD). This is a specialized commercial organization with qualified personnel and the necessary specifications for receiving and transmitting data in in electronic format.
When making an online sale, the cash desk sends the request to the fiscal data operator, who accepts it, creates a fiscal attribute for the cash receipt and confirms the acceptance of the data. Without confirmation from the OFD, a check will not be generated, and the purchase will not take place. Then the operator transfers 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 does the online checkout work?
Approximately according to this principle, when selling alcohol, cash desks connected to the Unified State Automated Information System are already working. 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 refuse if the alcohol is adulterated.
What caused the transition to new cash desks
The initiative to switch to new cash registers since 2017 belongs to the Federal Tax Service. The tax authorities consider the main advantages of innovations to be:
- Transparent accounting of sellers' income;
- Growth in tax revenues;
- Reducing the number of checks;
- Receipt by consumers additional features to protect your rights.
The introduction of online cash desks 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 cash registers 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 twice received a negative opinion from the Ministry of Economic Development, and business has repeatedly opposed the introduction of innovative cash desks. As a temporary concession, the tax authorities decided to introduce new cash registers in 2017, and not in 2016, as was originally supposed. As a result, the law was adopted in the third reading on June 14, 2016 under No. 290-FZ and is now in force throughout the Russian Federation.
How to register an online cash desk in the tax
Who should switch to the new CCP
And now more about who should install 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 USN, OSNO, ESHN
Go to new cash register from July 1, 2017 all those working on the simplified tax system, OSNO and ESHN are required. These taxpayers still use cash registers, so this requirement will not be news to them. Registration KKM old sample is terminated from February 1 and until July 1, 2017, all sellers who are already working with the cash register must upgrade their equipment or purchase a new one.
Entrepreneurs on UTII and PSN
Payers of UTII and PSN, who are not yet required to issue cash receipts, will need an online cash desk from July 1, 2018 so they have a year and a half left. At the same time, the issuance of strict reporting forms () of a typographical sample when providing services to the population is terminated. From now on, BSOs must be issued using a new automated system, which is also considered cash register equipment.
In total, the latest news on the timing of the introduction of new cash registers from 2017 can be summarized in such a table.
The list of those who will not need cash registers for retail sales since 2017 has been significantly reduced. So, those selling in the markets are removed from it if the goods are included in the list prepared by the Government of the Russian Federation (carpets, clothes, shoes, furniture, rubber and plastic products, etc.). So far, only a draft resolution has been developed, but it is highly likely that it will be adopted.
A list of situations in which online cash registers have not been used since 2017 is given in latest edition Article 2 of Law No. 54-FZ dated May 22, 2003 (for complete list refer to the source):
- Sale of printed materials 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 study time;
- Trade at fairs, retail markets, exhibitions at some trading places (except for shops, car dealerships, containers, pavilions, kiosks, tents);
- Realization of ice cream and soft drinks in bottling;
- Trade from tank trucks with milk, kvass, vegetable oil, live fish, kerosene;
- Sale of vegetables, fruits, melons in season;
- Peddle trade, except for goods requiring special conditions storage and sale;
- Realization of products of folk art crafts by the manufacturer;
- Shoe repair and coloring;
We have collected all useful information about online cash registers since 2017 in one publication.
In July 2016, Federal Law No. 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the use of cash registers". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.
Innovations affect even those retailers who have not previously worked with CCP - UTII and PSNshchikov. Online cash desks for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.
Changes to 54-FZ are the most global reform in retail over the past 10 years.
Since this article was written, several important changes law, new clarifications from the Federal Tax Service came out.
Read the post for the latest information:
More on what's happening now:
What is an online checkout
Online cash register is a cash register that meets the new requirements:
- prints a qr-code and a link on the check,
- sends electronic copies of checks to OFD and customers,
- has a built-in fiscal drive,
- interacts freely with accredited OFDs.
All requirements for online cash registers are described in the new law and are mandatory for all cash registers since 2017.
An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing cash registers that were released earlier.
For example, all cash registers and fiscal registrars of Wiki can be modified to an online cash register. The price of the upgrade kit is 7500 rubles. The total includes the cost of a fiscal drive (6,000 rubles), a nameplate and documentation with a new CCP number (1,500 rubles). Software updates at all Wiki cash desks occur automatically.
New cash registers (modified and completely new) are entered in a special register of cash register models and approved by the Federal tax service.
How the online cash desk works and what should be on the check now
The process of selling at the online checkout now looks like this:
Online checkout contains:
If the buyer asked to send an electronic copy of the check, then the client’s email address or his subscriber number must be indicated in the paper one.
The address of sale varies depending on the type of trade. If the cash desk is installed indoors, then you must specify the address of the store. If trading is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.
The name of the cashier does not need to be indicated on receipts from online stores.
New terms
Fiscal Data Operator (OFD)- an organization responsible for the acceptance and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to customers. The list of accredited OFDs is presented on the website of the Federal Tax Service.
Register of online cash desks is a list of cash registers ready to work under the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 CCP models. The list is updated, anyone can see it on the tax website. Each specific cash desk is also entered in the register of CCP copies.
fiscal accumulator encrypts and transmits fiscal data to the OFD. FN came to replace ECLZ.
fiscal data- this is information about financial transactions carried out at the checkout. Technical requirements to the fiscal accumulator are described in the law, now one model of the fiscal accumulator is available for purchase on the market. Each copy of the FN is also included in a special register.
Validity period of the fiscal accumulator for all entrepreneurs is different and depends on the applicable taxation system:
- OSNO - 13 months
- USN, PSN, UTII - 36 months
The beginning of the service life of a fiscal drive is the date of its activation. The owner of the CCP is obliged to keep the FN after replacement for 5 years. An entrepreneur can change the FN on his own. But in order to avoid problems with registration or replacement of a fiscal drive, we still recommend contacting service centers.
Buy a fiscal drive you can in your service center. The cost of FN is from 6000 rubles.
Agreement with OFD — binding document according to the requirements of the new law. Without it, it will not even be possible to register an online cash register. However, the owner of the cash desk can change the operator at any time. The cost of OFD services is from 3000 rubles per year.
Who should switch to online checkout
The transition to online cash registers takes place in several stages and affects:
- entrepreneurs who already use CCP,
- dealers in excisable goods,
- online store owners
- entrepreneurs providing services to the public and not using cash desks, including individual entrepreneurs on UTII, simplified tax system and PSN,
- owners of vending and vending machines, as well as payment terminals.
Entrepreneurs who use strict reporting forms (BSO) also fall under the innovations.
The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a kind of online cash register and it also transmits data online. .
Terms of transition to online cash desks: 2017-2018.
| February 1, 2017 |
Owners of newly registered cash registers
The transition to online cash desks begins and the replacement of ECLZ and the registration of cash desks in the old order are stopped. |
| March 31, 2017 |
All organizations and individual entrepreneurs that sell alcohol
! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash registers depending on the chosen taxation system. |
| July 1, 2017 |
Organizations and individual entrepreneurs on DOS, USN and ESHN
After this date, cash desks with ECLZ cannot be used, all cash registers must work with a fiscal drive. |
| July 1, 2018 |
|
| July 1, 2019 |
|
Very often, entrepreneurs ask the question: “If a company operates on two systems taxation of the simplified tax system and UTII, when to switch to new rules?
From July 1, 2017, taxpayers on the simplified tax system must use the online cash register. Parallel tax regimes play no role. In addition, a separate check is made for each mode.
Who is exempt from online cash registers
As before, the following are exempted from working with cash desks: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting their own housing, organizations with non-cash payment, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.
Religious associations, traders of handicrafts and postage stamps can also continue to work without CCP.
Entrepreneurs in hard-to-reach and remote areas can work without a cash desk. True, the list of such areas is determined by local leaders.
How to switch to online checkout
The transition to online cash registers since 2017 is a factor that directly affects the future work of a business, and should be approached responsibly.
The main thing is not to delay. If you're planning on making the transition, let's just say late spring, that is, there is every chance of being late with the transition to the online cash register by July 2017.
So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.
The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This gives rise to many difficulties: online cash register manufacturers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legitimate trade. Well, or trade with the risk of getting a fine.
So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now. 
Select an online cash desk to switch to 54-FZ
Solutions for any business
The procedure for switching to online cash registers
So, to move smoothly to the online checkout, plan thoroughly and proceed in stages:
1. Find out if existing equipment can be improved
Contact your box manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.
Add to this amount the work of the TsTO (or ASC) to finalize the CCP. Although registering a cash register and a drive on the website of the Federal Tax Service is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for the replacement of the drive.
If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remake old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).
In order not to waste your money, do a little market research. Find out how much it costs to upgrade a cash register on average in the market (from different manufacturers), how much a new online cash desk costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.
2. Check if the equipment you are considering is in the register of the Federal Tax Service:
- Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
- Checking fiscal drives - a similar service for checking fiscal drives (so that you don't get sold a broken or already used drive).
3. Schedule ECLZ Replacement
In order not to overpay for the work of the ECLZ, specify when its service life ends. At the end of the ECLZ, it is better for you to immediately install a fiscal drive and go to online cash desks.
4. Swipe the Internet to the store
The Internet for the online cash register must be stable. Check if the ISPs in your area have special rates (you can also consult your ASC). Find out what works for you: wired internet or Wi-Fi modem.
5. Check for cash program updates
If you work with cash register software, for example, with an accounting system, be sure to find out if it will be finalized to work according to the new rules, whether it is compatible with the online cash register, how much the revision will cost and when it will be carried out. Wiki's cash desks work with all inventory systems for free - this is our basic functionality.
After all preparatory work Decide when you want to switch to online checkout.
6. Remove the old cash register from the register of the Federal Tax Service
Contact your TsTO and remove the report from the ECLZ. Write an application for deregistration and go to the tax office. You should have a cash register owner card with a deregistration mark on your hands.
7. Choose an OFD and conclude an agreement with it
This is a prerequisite for registering an online cash register. Explore the options, conditions and service provided. The OFD Agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to draw up paperwork or go to the branch.
After the conclusion of the contract, feel free to proceed to the final part - registering an online cash register.
8. Register an online checkout
The new law allows two options for registering an online cash register: classic and electronic.
The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while, you will be given a registration number.
The electronic method of registering an online cash register allows you to save time. To set up an online checkout, you will need digital signature. Get it in advance at any certification center.
How to register an online cash register:
- On the site nalog.ru, register in your personal account.
- Fill out an application on the FTS website.
- Enter the registration number of the online cash register and fiscal accumulator.
- Fill in the details of the OFD.
If you did everything correctly, the Federal Tax Service will issue you a CCP registration number. .
New fines
The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. The amount of penalties: from 3,000 rubles to the prohibition of trade.
The procedure for filing an administrative violation has become easier. For the first violation, in some cases, a verbal warning is possible, but for a second violation, trading is suspended for up to 3 months, and this is actually death for the store.
To avoid problems, follow all the requirements of the new legislation.
How to choose an online checkout
First of all, make your own list of checkout requirements. Answering simple questions about your outlet will help you decide on the requirements.
Are you going to use the cash register as a business automation tool? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a checkout that at least knows how to upload sales data to Excel spreadsheets.
Do you sell or intend to sell alcohol? If the answer is yes, then the cash desk should be adapted for EGAIS, that is, support work with UTM and have functions, for example, writing off balances.
Do you have a friend or staff IT specialist? Now the cash desk is an IT system, which includes not only a cash register, but also an Internet connection, a connection with the OFD and a cryptographic tool. If you do not have an employee in your staff who can carry out prompt diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with a service center.
Having decided on the main characteristics, you can make a decision.
Example: choose a checkout for a convenience store
Let's say you have small shop“at home”: the assortment includes beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.
It turns out that you need a cash desk that supports EGAIS, work with commodity accounting systems, and you will need technical support.
The Wiki Mini F cash desk is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with EGAIS and is compatible with all commodity accounting systems. technical support you will be provided by a regional certified partner from whom you will buy a cash register.
Example: choose a cash desk for a hairdresser
Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and are not going to. You collect information about customers in a common CRM system. There is a computer engineer on staff who sets up this system and helps to solve other technical problems.
In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. All necessary instructions your Technical Specialist will find in the support section "Drimkas" and OFD, which you choose.
If you do not have an ordinary hairdresser, but a premium class salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in functions from budget cash desks, but its design is designed specifically for boutiques, salons and expensive cafes.
Choose your online checkout
The requirements of 54-FZ and EGAIS are fully met by Wiki's box office.
From February 1 this year, the Federal Tax Service registers only online cash registers. And from July 1, many entrepreneurs and companies should switch to using online cash registers in settlements, with some exceptions. Read about the changes in cash registers in 2017, the latest news about the transition to online cash registers in this article.
Who is covered by the new requirements?
The scope of application of the new cash registers relates to cash settlements and electronic means of payment. Law No. 290-FZ dated 07/03/2016, which amended these changes to the Law on CCP dated 05/22/2003, significantly expands the scope of cash registers, extending it, among other things, to settlements with buyers who are carried out by persons using UTII, patent system, as well as entrepreneurs and companies that, when providing household services do without cash registers, writing out BSO.
According to the transitional provisions of the 290th Federal Law, these persons will have to start using online technology from July 1, 2018. Companies and entrepreneurs that do not belong to these persons and do not fall under the exceptions established by law must use online cash registers from July 1, 2017.
The introduction of new cash registers will require appropriate investments from entrepreneurs. According to rough estimates, the costs will amount to about 20 thousand rubles.
This will include expenses:
- for the purchase or modernization of a cash register (from 12 thousand rubles);
- for servicing under an agreement with a fiscal operator, through which information about payments made through the cash desk will be received by the Federal Tax Service (from 3 thousand rubles per year).
In addition, costs may apply:
- for the purchase electronic signature(about 2 thousand rubles);
- to connect to the Internet at the place where the cash register is used;
- for update software taking into account the new requirements for the information displayed on receipts (the list of purchased goods, the price, discounts provided for each product should be indicated).
In addition, an annual (for small businesses every three years) replacement of the fiscal drive will be required. The rules for working with new equipment will need to train staff or hire already trained employees.
What is all this for? According to officials, the introduction of online cash desks will help to dramatically increase tax collection. At the same time, they are guided by the experience of South Korea, where the use of such measures led to an increase in tax revenues to the treasury by 2 times. In addition, officials believe that the use of online cash desks will optimize control over the implementation of payments and reduce the number of business inspections.
Who should not use online cash registers for payments?
There are still exceptions in the law on cash registers in which the use of cash registers is not required. Who is not affected by the KKM changes in 2017? Among the types of activities exempted from KKM, in particular, include:
- sales printed publications And related products in newspaper and magazine kiosks;
- sale of tickets in public transport;
- trade in retail markets, fairs, exhibitions;
- trade in kiosks with draft soft drinks, ice cream;
- trade from tanks with kvass, milk, etc.;
- trade in waddle vegetables and fruits;
- repair and coloring of footwear;
- renting out residential premises belonging to entrepreneurs.
There is no need to apply CCP to pharmacies located in rural areas. Without cash registers, you can work in remote or hard-to-reach areas, the lists of which are determined by the regional authorities. In areas remote from communication, the use of cash registers can be carried out in a mode that allows periodic transmission of settlement data.
Sanctions for violating the new CCP rules
In addition to the rules for using cash registers in 2017, the changes also affected sanctions for violating the established rules. The 290th law amended the Code of Administrative Offenses of the Russian Federation, according to which:
- for settlements without a cash register of an entrepreneur, an official of the company can be fined ¼ to ½ of the amount of the settlement with a violation, but not less than 10 thousand rubles, and the company itself - ¾ to 1 amount of such a calculation, but not less than 30 thousand . rub. For a repeated violation, disqualification up to 2 years and suspension of activities up to 90 days can be applied;
- for the use of cash registers in settlements in violation of the established rules, the entrepreneur and the official of the company can be fined 1.5 - 3 thousand rubles, the company - 5 - 10 thousand rubles.
Federal Law No. 54-FZ of May 22, 2003 “On the use of cash registers...” (hereinafter referred to as Law No. 54-FZ) was updated back in 2016.
Appropriate changes were made to it by Federal Law No. 290-FZ of July 3, 2016 (hereinafter referred to as Law No. 290-FZ), but only on July 1, 2017 for CCP registered with the tax authorities before February 1, 2017, the “transitional period” ended ”, during which it was possible to apply the CCP, guided by the old requirements of Law 54-FZ (clause 3, article 7 of Law No. 290-FZ). Thus, many organizations and individual entrepreneurs have only recently encountered innovations.
CCP is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Law No. 54-FZ (Article 1.1, Part 1, Article 1.2 of Law No. 54-FZ). We will discuss these cases in more detail below.
And new edition Law 54-FZ specifies that calculations- This:
- acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered;
- acceptance of bets and payment of funds in the form of winnings when carrying out activities for the organization and conduct of gambling;
- acceptance of funds during the sale lottery tickets, electronic lottery tickets, acceptance of lottery bets and payment of funds in the form of winnings when organizing and conducting lotteries.
Important!
From July 1, 2017, CCPs must be used not only for cash settlements or using bank cards, but also for settlements using electronic means of payment.
This means that when making payments using payment systems, for example, PayPaI, Yandex.Money, etc., sellers must also use cash registers (clause 19, article 3 of Federal Law No. 161-FZ of June 27, 2011 “On National payment system"). Moreover, the Ministry of Finance of the Russian Federation clarified that even if an individual makes a payment through a bank by a payment order, then upon receipt from individuals payment to the current account, the seller is obliged to issue a cash receipt (see, for example, Letter of the Ministry of Finance of Russia dated 08.15.2017 N 03-01-15 / 52356).
The check is sent to the subscriber number or address specified by the buyer until the moment of payment Email, except when the organization (IE) is unable to obtain the specified data of the buyer. In this case, the organization (IP) must take all measures to obtain the buyer's data. One of such measures may be reaching an agreement with a credit institution to request the buyer's data when the buyer (client) submits an order to the credit institution (Letter of the Ministry of Finance of Russia dated 15.08.2017 N 03-01-15 / 52356).
How to implement these recommendations is not yet clear. But entrepreneurs have time to resolve this issue. The fact is that, according to clause 9, article 7 of Law No. 290-FZ, if organizations or individual entrepreneurs, in accordance with Law No. 54-FZ (as amended until the date of entry into force of Law No. 290-FZ), have the right not to apply the CCP, such a right is retained by them until 07/01/2018.
Since before the amendments to Law 54-FZ, it was not necessary to use cash registers for settlements by electronic means of payment (with the exception of payments by payment cards), organizations or individual entrepreneurs will be required to use cash registers in such situations only after 07/01/2018 (Letter of the Ministry of Finance of Russia dated 13.10. 2017 N 03-01-15/67149). We hope that by this time the issue with the practical implementation of innovations will somehow be resolved (corresponding changes will be made to the legislation).
Who can not use online cash registers?
In accordance with the norms of Law No. 54-FZ, the following categories of taxpayers can currently make payments without the use of online cash desks:
Exemption from the use of online cash registers when making payments
| Who can not apply? | Based on what? |
| Organizations and (or) individual entrepreneurs when making settlements using an electronic means of payment between them (including using a remote banking service system - "Client-bank", "Internet banking", "Mobile banking" systems) | paragraph 9 of Art. 2 of Law No. 54-FZ, paragraph 19 of Art. 3 of Federal Law No. 161-FZ of June 27, 2011 “On the National Payment System”, Letters of the Federal Tax Service of Russia No. ЗН-3-17/830@ of February 9, 2017, No. ED-4-20/1848@ of February 2, 2017, of the Bank of Russia dated 06.03.2012 No. 08-17/950 (p. 4) |
Organizations and individual entrepreneurs carrying out the activities listed in paragraph 2 of Art. 2 of Law No. 54-FZ.
|
paragraph 2 of Art. 2 Law No. 54-FZ, Letter of the Ministry of Finance of Russia dated June 28, 2017 No. 03-01-15 / 40934 |
| Organizations and individual entrepreneurs located in areas remote from communication networks, subject to the issuance to the buyer, at his request, of a document confirming the fact of the settlement. The list of such localities is determined by the regional authority executive power and published on their websites. | Clause 3, Clause 7 of Art. 2 of Law No. 54-FZ, Order of the Ministry of Telecom and Mass Communications of Russia No. 616 dated 05.12.2016 "On approval of the criterion for determining areas remote from communication networks" |
| Organizations and individual entrepreneurs that carry out settlements NOT for goods (works, services) sold, in particular, when making settlements under loan agreements | Art. 1.1 Law No. 54-FZ, Letter of the Federal Tax Service of Russia dated December 20, 2016 No. ED-4-20 / 24495 |
| Credit organizations when using automatic settlement devices | paragraph 1 of Art. 2 Law No. 54-FZ |
In addition, in accordance with the “transitional provisions” of Law No. 290-FZ, until 07/01/2018, as already mentioned, organizations and individual entrepreneurs previously exempted from the use of CCPs may NOT apply CCP (clause 9, article 7 of Law No. 290-FZ) , as well as organizations and individual entrepreneurs:
- Performing work that provides services to the public (subject to the issuance of appropriate forms of strict accountability) (clause 8, article 7 of Law No. 290-FZ).
- IP on PSN, as well as organizations and IP on UTII in the implementation of types entrepreneurial activity for which UTII is applied (subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service)) (clause 7, article 7 of Law No. 290-FZ ).
- Carrying out trade using vending machines (clause 11, article 7 of Law No. 290-FZ)
For your information!
Draft Law No. 273256-7 was submitted to the State Duma of the Federal Assembly of the Russian Federation, which provides for amendments to Article 7 of Law 290-FZ and an extension until 07/01/2019 of the possibility not to use CCP by organizations and individual entrepreneurs listed in the above cases
We also note that until July 31, 2017, the use of cash registers was mandatory for retail sales. alcoholic products, including in the provision of catering services (Letters of the Ministry of Finance of Russia dated March 27, 2017 No. 03-01-15 / 17554, Rosalkogolregulirovanie dated January 31, 2017 No. 2148 / 03-04). This requirement was provided for in paragraph 10 of Art. 16 of the Federal Law of November 22, 1995 No. 171-FZ “On state regulation production and turnover of ethyl alcohol...” (hereinafter referred to as Law No. 171-FZ) (as amended by paragraph 11 of Article 1, paragraph 4 of Article 9 of the Federal Law of July 3, 2016 No. 261-FZ).
But from July 31, 2017, this rule prescribes the use of cash registers in accordance with Law 54-FZ, and not in all cases of retail sale of alcohol (clause 13, article 1, clause 1, article 8 of the Federal Law of July 29, 2017 No. 278-FZ , Letter of the Ministry of Finance of Russia dated September 05, 2017 No. 03-14-17 / 56802). That is, from this date, individual entrepreneurs on PSN, as well as organizations and individual entrepreneurs on UTII, when selling alcohol, have the right not to apply CCP until 07/01/2018.
True, at the same time, Rosalkogolregulirovanie and the Ministry of Finance of the Russian Federation remind that the absence of an obligation to use CCP does not exempt from the obligation to transfer information about the retail sale of alcoholic beverages to the Unified State Automated Information System.
In addition, in accordance with paragraphs. 13 p. 2 art. 16 of Law N 171-FZ establishes a ban on the retail sale of alcoholic products (with the exception of sellers engaged in the retail sale of beer, beer drinks, cider, poire and mead) without providing the buyer with a document with a bar code on it containing information about the fact of fixing information about the retail sale of alcoholic products in EGAIS.
Thus, retailers alcohol (with the exception of sellers engaged in the retail sale of beer, beer drinks, cider, poiret and mead) are required to issue to the buyer a document confirming the sale of alcoholic products in the Unified State Automated Information System even in cases where they are exempted from the obligation to use cash registers (Letter of the Ministry of Finance of Russia dated 05.09. 2017 No. 03-14-17/56802).
Therefore, indulgence in terms of the possibility not to apply CCPs, in fact, affected only organizations and individual entrepreneurs involved in retail alcohol in the provision of catering services (clause 13, clause 2, article 16 and clause 2.1, article 8 of Law 171-FZ). Thus, from 07/01/2017, most organizations and individual entrepreneurs are still required to use online cash registers.
Responsibility for non-use of online cash registers
Control and supervision over compliance with the legislation of the Russian Federation on the use of CCPs is carried out by the tax authorities (clause 1, article 7 of the Law of the Russian Federation of March 21, 1991 No. 943-1 “On the tax authorities of the Russian Federation”, clauses 1, 2 of article 7 of Law No. 54-FZ).
Law No. 290-FZ amended the Code of Administrative Offenses and toughened responsibility for non-use (use in violation of established requirements) of CCP.
Non-use of CCP in the cases established by the legislation on CCP
| Type of offense | Administrative responsibility | Base | |
| For officials | Per organization (IP) | ||
| For the primary offense | Fine from 1/4 to 1/2 of the amount of the calculation without CCP, but not less than 10 thousand rubles. | Fine per organization from 3/4 to 1 of the calculation amount without CCP, but not less than 30 thousand rubles. | Part 2 Art. 14.5 Administrative Code of the Russian Federation |
| In case of a repeated offense*, if the amount of settlements without CCP amounted to, incl. in total, 1 million rubles. and more | Disqualification for a period of 1 to 2 years | Administrative suspension of activities organizations and individual entrepreneurs for up to 90 days | Part 3 Art. 14.5 Administrative Code of the Russian Federation |
| * Repeated commission of a homogeneous administrative offense is the commission of an administrative offense during the period when the CCP user is considered subjected to administrative punishment in accordance with Article 4.6 of the Code of Administrative Offenses of the Russian Federation for committing a homogeneous administrative offense (clause 2, clause 1, article 4.3 of the Code of Administrative Offenses of the Russian Federation). | |||
| Use of cash register equipment that does not meet the established requirements (use of cash register equipment in violation of the registration procedure, the procedure, terms and conditions for re-registration, the procedure and conditions for use established by the legislation of the Russian Federation on the use of cash register equipment) | Fine 1,500 - 3,000 rubles. | Warning or fine for organization and individual entrepreneur 5,000 - 10,000 rubles | Part 4 Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, liability applies from 02/01/2017 (clause 15, article 7 of Law No. 290-FZ) |
| Failure to send the buyer a check of CCP or BSO in electronic form (failure to transfer, at the request of the buyer, the specified documents on paper in established cases) | Fine 2,000 rubles. | Warning or fine per organization 10 000 rub. | Part 6 Art. 14.5 Administrative Code of the Russian Federation |
The non-use of CCPs should be understood (clause 1, article 3 of Law No. 54-FZ, clause 1 of the Decree of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 No. 16, Letter of the Ministry of Finance of Russia of September 1, 2016 No. 03-01-12 / VN-38831) actual non-use of cash registers (including due to its absence).
Separate liability is also established for the use of CCPs that do not meet the established requirements or in violation of the application or registration procedure.
The Federal Tax Service clarified that a CRE without a fiscal accumulator, including one deregistered unilaterally by a tax authority, cannot qualify as a CRE in the understanding of Law N 54-FZ.
Therefore, starting from 07/01/2017, settlements for goods sold(work, services) using old cash registers without a fiscal accumulator, entails administrative responsibility in accordance with Parts 2 and 3 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (Letter of the Federal Tax Service of Russia dated January 31, 2017 N ED-4-20/1602).
Established grounds for exemption from administrative liability for the offenses provided for by parts 2, 4 and 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation (note to article 14.5 of the Code of Administrative Offenses of the Russian Federation): the user of the cash register equipment must voluntarily declare to the tax authority about the offense committed (about non-use of cash register equipment, use of cash register equipment that does not meet the established requirements, or with violation of such requirements), as well as voluntarily fulfill the relevant obligation before a decision on an administrative offense is issued.
Wherein release will occur if the following conditions are simultaneously met:
- At the time of filing the application, the tax authority did not have the relevant information and documents on the administrative offense committed;
- The submitted information and documents are sufficient to establish the event of an administrative offense.
As a result, a decision will be issued to terminate the proceedings in the case of an administrative offense.
A simplified procedure for bringing to administrative responsibility has been introduced, in which an administrative fine can be imposed by a tax authority without drawing up a protocol on an administrative offense, but only with the consent of the CCP user with the event of the alleged administrative offense (clause 4, article 28.6 of the Code of Administrative Offenses of the Russian Federation).
This is possible in situations where the tax authority reveals an offense as a result of an automated verification of information received and applications from individuals and organizations. In such cases, an administrative fine is imposed in the amount of 1/3 minimum size an administrative fine provided for in parts 2, 4 and 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation (part 3.4 of article 4.1 of the Code of Administrative Offenses of the Russian Federation).
If the online cash register was purchased out of time...
We would like to draw your attention to the fact that the statute of limitations for bringing to administrative responsibility for violations of the legislation of the Russian Federation on the use of CCPs is one year(part 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation, clause 4, article 3 of Law No. 290-FZ). The year is calculated (part 2, article 4.5 of the Code of Administrative Offenses of the Russian Federation, clause 14 of the Decree of the Plenum of the Armed Forces of the Russian Federation of March 24, 2005 No. 5):
- Or from the date of the offense (for example, from the moment the check was not issued to a specific buyer);
- Or from the day an administrative violation is discovered, if it is a continuing one (for example, the absence of a cash register from an organization obliged to use it).
Therefore, the question still remains relevant: do respectable organizations and individual entrepreneurs face administrative liability for involuntary violation of the rules for applying CCP? The fact is that suppliers of online cash registers were not ready for a large demand for their goods. Therefore, many organizations and individual entrepreneurs failed to receive new cash registers from suppliers in a timely manner or upgrade the old ones.
The Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation explain that liability will not apply to those individual entrepreneurs and organizations that have taken all the necessary steps to acquire or modernize a CCP.
In order to prove this fact, the tax authorities will study the contract for the supply of a fiscal drive for reasonable time until the expiration of the block of the electronic secure control tape (EKLZ) or until the deadline specified by law for the possibility of its use (Letters of the Ministry of Finance of Russia dated 10/11/2017 N 03-01-15 / 66392 dated 06/28/2017 No. 05/30/2017 No. 03-01-15/33121, 05/19/2017 No. 03-01-15/31083, 05/19/2017 No. 03-01-15/31072, 05.05.2017 No. 03-01-15/28071 , No. 03-01-15/23313 dated April 18, 2017, Federal Tax Service of Russia dated July 11, 2017 No. ED-4-20/13440@).
For example, if the taxpayer entered into an agreement and paid the invoice for the supply of a fiscal accumulator, and the manufacturer was unable to deliver the goods by 07/01/2017, then in such a situation the specified person will not be held administratively liable, since this is not the fault of the taxpayer.
As you can see, not everything is so smooth and clear in the new order of CCP application. And legislators understand this. Therefore, it is likely that in the near future the laws governing the application of CCPs will be amended accordingly.
Experts of PRAVOVEST Audit LLC
Loading...