We have collected all useful information about online cash registers since 2017 in one publication.
In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2017.
Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers 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 have been issued from the Federal Tax Service.
Read the publication with up-to-date information:
More information about what is happening now:
What is an online cash register
An online cash register is a cash register that meets new requirements:
- prints the QR code and link on the receipt,
- sends electronic copies of checks to OFD and customers,
- has a fiscal drive built into the case,
- interacts freely with accredited OFDs.
All requirements for online cash registers are described in the new law and are mandatory for everyone cash registers since 2017.
An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.
For example, all cash desks and fiscal registrars of Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.
New cash registers (modified and completely new) are included in a special register of cash register models and approved by the Federal Tax Service.
How does the online cash register work and what should now be on the receipt?
The sales process at the online checkout now looks like this:
The online cash register receipt contains:
If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate the client’s email or subscriber number.
The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade 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 receipt.
The cashier's last name does not need to be indicated on receipts from online stores.
New terms
Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting 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 clients. The list of accredited OFDs is presented on the Federal Tax Service website.
Register of online cash registers- this is a list cash register equipment, ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash register equipment contains 43 cash register models. The list is updated and anyone can view it on the tax website. Each specific cash register is also included in the register of cash register copies.
Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.
Fiscal data— this is information about financial transactions carried out at the checkout. Technical requirements to the fiscal drive are described in the law; now there is one model of fiscal drive available on the market for purchase. Each copy of the FN is also included in a special register.
Validity period of the fiscal accumulator It is different for all entrepreneurs 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 cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.
Buy a fiscal drive you can at your service center. The cost of FN is from 6,000 rubles.
Agreement with OFD — mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.
Who should switch to online cash registers
The transition to online cash registers takes place in several stages and affects:
- entrepreneurs who already use CCP,
- traders of excise goods,
- owners of online stores,
- entrepreneurs providing services to the population and not using cash registers, 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 (SSR) 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 type of online cash register and it also transmits data online. .
Time frame for transition to online cash registers: 2017-2018.
| February 1, 2017 |
Owners of newly registered cash registers
The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old order ceases. |
| 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 register systems, depending on the chosen taxation system. |
| July 1, 2017 |
Organizations and individual entrepreneurs on OSN, simplified tax system and unified agricultural tax
After this date, cash registers 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 simplified tax system and UTII, when to switch to new rules?
From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.
Who is exempt from online cash registers?
The following people are exempt from working with cash registers, as before: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting out their own homes, organizations with non-cash payments, credit organizations and companies involved in the market valuable papers, conductors and catering establishments in educational institutions.
Religious associations, sellers of handicrafts and postage stamps can also continue to operate without cash registers.
Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.
How to switch to an online checkout
The transition to online cash registers since 2017 is a factor that directly affects the future operation of the business; it 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 an online cash register by July 2017.
To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.
The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers 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 legal trade. Or they trade with the risk of getting a fine.
To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now. 
Select an online cash register to switch to 54-FZ
Solutions for any business
Procedure for switching to online cash registers
So, to switch to an online checkout smoothly, plan thoroughly and act step by step:
1. Find out if existing equipment can be modified
Contact your cash register 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.
To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website 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 (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.
If your cash register can be improved, don’t rush to rejoice. It is often better to buy a new online cash register than to remodel old cash register equipment (the cost of reworking some cash registers is comparable to the cost of a new cash register).
To avoid wasting your money, do some market research. Find out how much it costs to upgrade a cash register on average in the market (for different manufacturers), and how much a new online cash register costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny modification costs an additional 100 rubles, this is a reason to think and look for alternatives.
2. Check whether the equipment you are considering is in the Federal Tax Service register:
- Checking online cash registers - a service of the Federal Tax Service for checking copies of cash registers.
- Checking fiscal drives is a similar service for checking fiscal drives (so that they don’t sell you a broken or already used drive).
3. Make a schedule for replacing ECLs
In order not to overpay for ECLZ work, check when its service life ends. Upon completion of the ECLZ operation, it is better for you to immediately install a fiscal drive and switch to online cash registers.
4. Bring the Internet to the store
The Internet for an online cash register must be stable. Find out if the Internet providers in your region have special tariffs (you can also consult your ASC). Find out what is right for you: wired Internet or Wi-Fi modem.
5. Check for updates to the cash register program
If you work with cash register software, for example, with a commodity accounting system, be sure to find out whether it will be modified to work according to the new rules, whether it is compatible with an online cash register, how much the modification will cost and when it will be carried out. Wiki cash registers work with all commodity accounting systems for free - this is our basic functionality.
After all preparatory work decide when to switch to an online checkout.
6. Remove the old cash register from the Federal Tax Service register
Contact your central service center and get a report from the ECLZ. Write an application for deregistration and go to the tax office. You should still have the card of the owner of the cash register in your hands with a mark of deregistration.
7. Select the OFD and enter into an agreement with it
This is a prerequisite for registering an online cash register. Explore the possible options, conditions and services provided. The OFD agreement is an offer in in electronic format, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the branch.
After concluding the contract, feel free to proceed to the final part - registering an online cash register.
8. Register an online cash register
The new law allows two options for registering an online cash register: classic and electronic.
The classic method 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 some time you are given a registration number.
The electronic method of registering an online cash register saves time. To install an online cash register, you will need electronic digital signature. Get it in advance at any certification center.
How to register an online cash register:
- Register in your personal account on the nalog.ru website.
- Fill out the application on the Federal Tax Service website.
- Enter the registration number of the online cash register and fiscal drive.
- Fill in the OFD details.
If you did everything correctly, the Federal Tax Service will issue you a cash register registration number. .
New fines
The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. Amount of penalties: from 3,000 rubles, up to a trade ban.
The procedure for registering an administrative violation has become simpler. In some cases, for the first violation, a verbal warning is possible, but for a repeated violation, trade is suspended for up to 3 months, and this is actually death for the store.
To avoid problems, comply with all requirements of the new legislation.
How to choose an online cash register
First of all, make your own list of cash register requirements. Answering simple questions about your outlet will help you determine your requirements.
Are you going to use the cash register as a means of business automation? 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 cash register that at least knows how to upload sales data into Excel tables.
Do you sell or intend to sell alcohol? If the answer is yes, then the cash register must be adapted for Unified State Automated Information System, that is, support work with UTM and have functions, for example, writing off balances.
Do you have a friend or a full-time IT specialist? Now a cash register is an IT system, which includes not only a cash register, but also an Internet connection, communication with the OFD and a cryptographic tool. If you do not have an employee on staff who can quickly diagnose the entire system in the event of a breakdown, then it makes sense to enter into an agreement with a service center.
Once you have decided on the basic characteristics, you can make a decision.
Example: select a cash register for a convenience store
Let's say you have small shop“at home”: the assortment includes beer and other weak alcohol. Trade is going well, but you want to increase sales without freezing large amounts of goods. You have 1 cashier on your staff, and you personally replace him.
It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems, and you will need technical support.
The Wiki Mini F cash register is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with Unified State Automated Information System and is compatible with all commodity accounting systems. Technical support You will be provided with a regional certified partner from whom you will buy the cash register.
Example: choose a cash register for a hairdresser
Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and do not intend to. You collect information about clients into a common CRM system. There is a computer specialist on staff who sets up this system and helps solve other technical problems.
In this case, a budget kit is enough for you: KKT Wiki Print 57 F and the Wiki Micro system unit. All necessary instructions your Technical Specialist will be found in the support section “Dreamkas” and OFD that you choose.
If you do not have an ordinary hairdressing salon, but a premium salon, then the Wiki Classic and Wiki Print 80 Plus F set is more suitable for you - it does not differ much in function from budget cash registers, but its design is designed specifically for boutiques, salons and expensive cafes.
Choose your online cashier
Wiki cash desks fully meet the requirements of 54-FZ and EGAIS.
On July 15, 2016, Federal Law No. 290-FZ came into force, which amends Law No. 54-FZ “On the use of cash register equipment”
Now most businessmen must switch to online cash registers, and all cash register equipment will send electronic versions checks to the Federal Tax Service via the Internet. The electronic tape will need to be replaced with a fiscal drive, connect the cash register to the network and enter into an agreement with the fiscal data operator to send checks.
Online cash registers in 2017: basic provisions
1. The scheme of working with tax authorities has changed; all data from checks will be sent to the Federal Tax Service via the Internet.
2. Registration of a cash register has been simplified, no need to go to the tax office, just go to the website nalog.ru and register a cash register through your personal account.
3. Entrepreneurs who this moment do not use cash registers will be required to purchase online cash registers and send data to the tax service by July 1, 2018.
4. The changes also affected checks and strict reporting forms; now the amount of data that must be present in them will increase.
5. So-called fiscal data operators have appeared; they will receive, store, process and transmit fiscal data to the Federal Tax Service.
6. Cash registers will technically become a little different, EKLZ will replace the fiscal drive.
7. Not everyone will be required to use online cash registers; there is a list of activities that will not need a new cash register.
Application of CCP in 2017 - how it will be
The buyer comes to the store to make a purchase, the cashier scans the barcode on the packaging, the fiscal drive located inside the cash register saves the receipt, signs it with a fiscal sign, and sends the receipt data to the OFD. The fiscal data operator processes the information, sends the response back to the cash register, and the data on the check to the Federal Tax Service.
Next, the buyer receives a check, or 2 checks if desired (one paper and one electronic, by mail or telephone)
Therefore, in accordance with law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the check processing speed will not depend on the Internet speed, the data will be transmitted in parallel and even if the network is lost, the information on the check will be transferred to the OFD later, as soon as the connection is restored.
Mandatory details of checks and BSO for online cash registers
In view of the new requirements that relate to cash registers, new requirements have emerged that are now applied to checks and BSO. They must contain the following information:
Seller tax information
- website address of the fiscal data operator
- calculation indicator (income or expense)
- form of payment (cash or electronic payment)
- calculation amount with a separate indication of the rate and amount of VAT
- serial number of the fiscal drive
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or BSO is transmitted electronically
Registering a cash register with the tax office: how to register a cash register in a new way
Registering a cash register with data transfer with the tax office will be much easier and faster than a regular one. The owner will only have to register on the tax service website nalog.ru and leave a request for fiscalization of the cash register, then sign the application with his electronic signature and wait for confirmation.
After the tax office receives this information, she will send registration data to the entrepreneur, and fiscal data will be entered into the device. Now you will not need to visit the Federal Tax Service in person with a cash register, or enter into an agreement with the central service center.
Cost of online cash register
After the law officially came into force, it became clear that the use of online cash register systems for businesses would become mandatory. Let's figure out how much an online cash register costs and what the cost of the most budget online cash register will consist of:
1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal drive will not exceed the cost of conventional ones. Let's take into account the minimum price of 20,000 rubles. Modernization kits will cost an average of 5 to 15 thousand rubles.
2. The agreement with the Fiscal Data Operator will cost 3,000 rubles per year.
3. The services of the central service center are officially no longer needed, we will not take them into account.
4. Cash register software - here the cost may vary dramatically, but we will take an average of 7,000 rubles. for one online checkout.
Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using modernization kits, you can save up to 10 thousand rubles). But if we consider traditional POS terminals, the cost will immediately increase by at least 2 times.
Transition to online cash registers from 2017: stages and deadlines
1. For those entrepreneurs who were allowed not to use cash register systems, a deferment is provided until 07/01/2018.
2. Vending companies also received a deferment until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is permitted not to use online cash register equipment.
4. Anyone who does not fall into the 3 points described above is required to use online cash registers from July 1, 2017. And from February 1, 2017, it is no longer possible to register an old-style cash register.
Is it possible to buy cash register online now?
New cash register equipment is now actively on sale, but it is worth noting that old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, don’t put off buying an online cash register until the last date; experts predict a shortage of cash register equipment in 2017 and you won’t be able to buy cash registers online quickly.
KKM with online data transfer: fines since 2017
Failure to use cash registers or incorrect use of cash register equipment may result in fines:
1. CCP does not meet the requirements - 10,000 rubles.
2. The check was not sent to the buyer - 10,000 rubles.
3. Trade without cash register - 30,000 rubles.
Since 2017, organizations and entrepreneurs must use online cash registers. The corresponding Law came into force in July 2016 (Part 1, Article 7 of Law No. 290-FZ dated July 3, 2016). But the transition to online cash registers occurred gradually.
Law on online cash registers: what is the essence
The law obliges organizations and individual entrepreneurs to use cash register models with fiscal data storage devices (Article 1.1 of the Law of May 22, 2003 N 54-FZ). With the help of new cash registers, information about transactions carried out in cash or using electronic means of payment will be transmitted through fiscal data operators to the tax authorities online. According to the Law on Online Cash Registers, in order to become such an operator, Russian organization must obtain appropriate permission to process fiscal data.
Accordingly, today many organizations and individual entrepreneurs have to purchase such online cash registers. Their prices, of course, differ. At the same time, to comply with the requirements of the new Law on online cash registers, the equipment does not have to be completely changed; some devices can be modernized.
Please note that a section has been created on the Federal Tax Service website dedicated to the procedure for switching to online cash registers. Last news and explanations from tax officials on this issue appear there.
Cash register office
Since August 19, 2017, firms and individual entrepreneurs using online cash registers are, in some cases, required to communicate with the Federal Tax Service on “cash” issues only through the cash register online account. And at the same time observe certain deadlines, otherwise there may be a fine. Access to the cash register office is possible only through information service on the Federal Tax Service website " Personal Area taxpayer (legal entity or individual entrepreneur)».
Online cash registers for those who have the right not to use cash registers
Those organizations and individual entrepreneurs that, before the entry into force of the commented Law, had the right not to apply CCP, may continue not to apply it until July 1, 2018 (Part 9 of Article 7 of the Law of July 3, 2016 N 290-FZ). That is, such a right is available to imputators, entrepreneurs who use the patent taxation system (Part 7, Article 7 of Law dated 07/03/2016 N 290-FZ), as well as those who trade using vending machines (Part 11, Art. 7 of the Law of July 3, 2016 N 290-FZ). True, if an individual entrepreneur trades through machines and has no employees, then he is exempt from using cash register systems until 07/01/2019. Also, before this date, organizations and individual entrepreneurs that perform work or provide services to the public may not apply CCT (except for organizations and individual entrepreneurs with employees with whom employment contracts providing public catering services) and formalize the BSO (Part 8 of Article 7 of the Law of July 3, 2016 N 290-FZ).
Law on online cash registers: what has changed for the consumer
When making payments, the seller, as before, must give the buyer a cash receipt or a strict reporting form on paper. But if, before the moment of settlement, the buyer informs the seller of his subscriber phone number or address Email, then the online cash register will send him a check or BSO in electronic form - to his phone or e-mail (clause 2 of article 1.2 of the Law of May 22, 2003 N 54-FZ).
Tax service comments on this innovation as extremely positive for consumers. After all, having received an electronic cash receipt, the buyer does not have to be afraid of losing it, which is important from the point of view of protecting consumer rights. On the other hand, not every client will agree to provide his phone number or e-mail to the seller for fear of receiving a new batch of advertising messages.
What is the essence of the law on online cash registers?
In accordance with new edition 54-FZ “On the use of cash register equipment”, starting from 07/01/2017, all trade and service enterprises when making payments on the Internet must use an online cash register to ensure the transfer of information about payments to the Federal Tax Service online.
As you know, a cash receipt is proof of a purchase, in other words, a public purchase and sale agreement, confirmation that the seller has received 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 register equipment (hereinafter referred to as CCP).
Cash registers allow tax authorities to control taxpayers’ revenues based on the data stored in the fiscal memory of cash registers 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, starting from 2017, to significantly tighten the rules for issuing checks and transform the very procedure for mutual settlements.
Amendments To 54- Federal Law: How All started?
Draft proposed changes to the current law on cash register equipment first appeared on March 29, 2013, initiated by the Ministry of Finance of the Russian Federation. Explanatory note makes it clear that the main goals are:
- Implementation of an automated system designed to control the income of taxpayers-entrepreneurs.
- Steps towards protecting consumer rights, as buyers will be sent an electronic duplicate of the receipt by email.
The law was criticized even at the stages of development. It was not liked by many jurists and jurists, but in the end it took the form it has today through amendments through 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 testing innovations worked according to the scheme proposed by law.
The results showed that such changes are positive, and after a number of minor improvements, taking into account the results obtained practical experience, the project was redirected to the Duma.
The final version of the law was adopted on July 15, 2016, with a transition period of 2 years. During this time, all organizations and trade enterprises must buy (rent) a new cash register or modernize existing cash registers so that they comply with accepted innovations.
Specifics order applications With 2017 of the year
What are the benefits of the adopted amendments? Because they make the process as detailed as possible. If previously the purchase was recorded through a control tape with duplication on it of all the amounts “punched” by the cashier and the cash receipt, then 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 received at the cash register will be guaranteed to be recorded and stored directly in the device itself, as in the cash book filled out by the cashier.
If earlier representatives of tax authorities, as part of audits, were engaged in comparing data from the cash book and from fiscal memory, then new order changed the scheme, since 2 more “players” were trying to get into it:
- Fiscal data operator (hereinafter referred to as OFD)
Among the others important features It is worth noting that all cash registers must be connected to the Internet, while fiscal memory finds a replacement 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, imagine the situation that an ordinary buyer came to grocery store, chose the goods he wanted to purchase and went to the checkout. How will events develop?
The important point is that the buyer provides details for sending an electronic check before it is punched. The operation is carried out very quickly, practically in a split second.
What will the new cash receipt look like?
The adopted law clearly states that the check is now also different from the previous one. For example, it will have a QR code for identification on the Tax Service and OFD website. Plus, the following information must be on the check:
- The date and time the check was punched,
- Cashier's name,
- Receipt number for the shift,
- Name, TIN, address of the organization,
- Operation type (receipt/return),
- Name of product or service,
- VAT rate for each item sold,
- Unit price, quantity and cost,
- VAT amount for each rate,
- Funds deposited
- Cash or non-cash payment,
- Fiscal number of the check,
- CCP and FN number,
- The name of the OFD that carries out the data transfer,
- OFD website for checking the receipt by the buyer.
That is, the protection of consumer rights here is expressed in the fact that even if a paper receipt is lost, you can always easily prove the fact of making a purchase or ordering a service through a duplicate. Regarding the main task of control cash flows, then this will help in getting out of the shadow of a number of segments.
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 Federal Tax Service through the OFD.
OFD: important Aspects
It is safe to say that the OFD is a qualitatively new object in the financial world, which has become an intermediate link between 3 objects:
- Tax authority;
- Seller;
- 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 and electronic database.
Of course, activities of such a plan must be carried out legal entities with the appropriate technical equipment for online high-quality processing of each check processed through the cash register machine. Finally, it should be ensured that the data is protected by cryptographic methods and cannot be intercepted by third parties on the way to the OFD server.
Who And When must go on « smart» cash registers?
Changes in legislation are directly related to:
- new procedures and guidelines in the field of provision of services and sales of goods using cash register systems,
- with additional and very significant costs.
It is logical that the transition should be gradual to minimize losses on the part of entrepreneurs. Starting from the immediate moment the amendments entered into force, sellers were given the right to begin work related to equipping their cash registers with new equipment. At the same time, old cash registers were deregistered without any obstacles, and new ones were registered again.
The transition period ended in February 2017, and from that moment the Federal Tax Service 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 cash register, you do not need to visit the tax office in person. It is quite possible to get by by going to the site and performing a number of simple manipulations if you have an electronic signature. Moreover, contracts for central service centers have sunk into oblivion.
Until July 1, 2017, entrepreneurs can continue to use the old cash registers, but as soon as the “hour X” arrives, everyone retail outlets and online stores must have online cash registers, and only they can be used as part of cooperation with the public. Are there any exceptions? Yes, and they concern remote areas in the Russian Federation, where there are a number of difficulties with World Wide Web, and their list is established separately. Also, all innovations will begin to apply to the following categories of entrepreneurs only from July 1, 2018 (!):
- Who pays the cost of a fixed patent.
- For those who provide services that require the issuance of strict reporting forms.
- When trading is carried out through vending machines (vending industry).
- Entrepreneurs working under the UTII tax system.
In order to determine whether you need an online cash register on the tax office website, you can take a special test called “DO I NEED A CASH CARD?” You only need to answer a couple of questions and the system will give you the correct answer.
Eat whether faces, released from execution data requirements?
The legislator has officially determined the list of those persons who may not worry about what was described above. They don't have to buy new equipment and equip it properly to connect to the Internet. This included:
- Consumer service enterprises (for example, shoe repair shops, key cutting companies, etc.).
- Manufacturers and distributors of goods classified as folk crafts.
- Traders of newspapers, ice cream, soft drinks on tap, seasonal fruits/vegetables, working at fairs and exhibitions.
- Pharmacies opened at medical institutions.
- Firms operating in remote areas and regions where there are access problems.
Violation regulations law: what punishments wait?
A logical question arises: is there liability for violations of the law? Article 14.5 of the Code of Administrative Offenses of the Russian Federation (further all articles will be from this source) clearly spells out all the options for liability, that is, yes, it exists. At the same time, the article has been expanded not only regarding sellers, but also the OFD. Taking into account clause 4 of Art. 14.5, if a cash register is used that does not work properly, the registration procedure or re-registration deadlines/other conditions are violated, then the violator can “count” on:
- Warning
- Fine – 1,500-3,000 rubles (for officials), 5,000-10,000 rubles (for legal entities).
Clause 6 of the same article also stipulates administrative penalties in the event of failure to send an electronic duplicate of the check to the buyer:
- Warning
- Fine – 2,000 rubles (for an official), 10,000 rubles (for a legal entity)
Here it is necessary to note the special responsibility for the operator:
- if the data was not transferred after receipt from the cash register;
- if deliberately false information was provided;
- unless confidentiality has been ensured.
Yes, fines for OFD are the largest, and they range from 20,000 to 1,500,000 rubles.
Important nuances
- Of course, the introduction of new online cash registers is natural scientific and technological progress, the emergence of more advanced technologies. The goals are good, since the goal is to improve consumer protection along with minimizing tax pressure through audits. Every seller today is free to receive an electronic digital signature to conclude an agreement with the OFD remotely; the cash register itself is also registered online without unnecessary bureaucracy at the Tax Office through the website. Since the purchase/upgrade will in any case cause material damage, it is expected to provide a tax deduction in the amount of 18,000 rubles for each cash register.
- In conclusion, it should be noted that sellers are responsible for the transfer of information, and refer to Bad Internet will not work. That is, information about a purchase or service must be transmitted within 30 days. This means that a backup Internet channel is almost becoming a necessity.
- If situations arise when the client wants to return the goods, this happens in the standard mode, the cashier simply punches the return receipt, which is also sent to the Federal Tax Service.
Solutions for online stores
Option 1. Install an online cash register
pros: At first glance, this is the simplest solution.
Minuses. However, buying an online cash register 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 budget-friendly solutions.
Option 2. Accept payment via delivery service
pros: You don't need to buy equipment. Payments can be accepted by cash on delivery.
Minuses: Many users may be put off by the lack of payment options on the site. It is also worth noting that due to the imposed cost, the price of the product will increase.
Option 3. Use cashless payments
pros: If the buyer transfers money to checking account- you can do without a cash register, since such transfers are not fiscalized.
Minuses: The lack of online payment on the site is a very big minus. Not every buyer will transfer money using online banking, as it is unsafe. The buyer may transfer money to the scammer and not receive the goods. In this case, it is impossible to return the money. Besides everything else, this is illegal, legal. a person does not have the right to accept payment for goods or services on a 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 cash register
Pros: This is the simplest, optimal and popular option, so let’s dwell on this point in more detail.
Renting a box office is absolutely worth it minimum money. You don't need to deal with heavy software or hire an additional programmer. It is enough to contact a company providing such services, and their programmers will integrate the online cash register onto the website.
Many questions arise here: which online cash register to choose? How to configure the interaction between the selected online cash register 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 into full compliance with 54-FZ in the most as soon as possible. This decision is designed to simplify the process of connecting an online cash register for online stores as much as possible.
Let's consider general scheme settlements of an online store connected to the ATOL Online service (company partner Net Pay), with the buyer:- A visitor to an online store adds a product to the cart, then fills out the order page.
- Pays for goods with a bank card.
- After confirmation of payment, Net Pay transfers payment data to ATOL Online servers.
- Online cash register ATOL Online with a fiscal drive processes the received payment data, punches the check and sends the data to the OFD.
- The OFD of the online store sends the buyer an electronic copy of the cash receipt.
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 best solution would be to rent an online cash register.
How to connect an online cash register?
In order to connect to the site payment system Net Pay with ready-to-use online cash registers, you just need to leave a request on the website www.net2pay.ru. Our manager will contact you and advise you in detail on all stages of connection.
A special (accelerated) connection scheme is provided for Net Pay clients:
- You contact the manager of the Net Pay company (website: www.net2pay.ru).
- The manager sends an application to ATOL Online to rent an online cash register.
- An ATOL Online specialist will contact you and advise you on all stages of connection.
From February 1 this year, the Federal Tax Service registers only online cash registers. And from July 1, many entrepreneurs and companies must switch to using online cash registers for payments, with some exceptions. Read about the changes to cash registers in 2017 and the latest news about the transition to online cash registers in this article.
Who does the new requirements apply to?
The scope of application of the new cash register technology concerns payments in cash and electronic means of payment. Law No. 290-FZ of 07/03/2016, which introduced these changes to the Law on Cash Register of 05/22/2003, significantly expands the scope of application of cash register equipment, extending it, inter alia, to settlements with customers carried out by persons using UTII, patent system, as well as on entrepreneurs and companies who, when providing household services do without cash registers, writing out BSO.
According to the transitional provisions of 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 statutory exceptions must use online cash registers as of July 1, 2017.
The introduction of new cash register equipment will require appropriate investments from entrepreneurs. According to rough estimates, the costs will be about 20 thousand rubles.
This will include expenses:
- for the purchase or modernization of a cash register (from 12 thousand rubles);
- for service under an agreement with the fiscal operator, through which information about payments made through the cash register will be sent to the Federal Tax Service (from 3 thousand rubles per year).
In addition, there may be additional costs:
- 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 information displayed on receipts (the list of purchased goods, the price, discounts provided for each product must be indicated).
In addition, an annual (for small business once 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.
Why is all this being done? According to officials, the introduction of online cash registers will help 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 a 2-fold increase in tax revenues to the treasury. In addition, officials believe that the use of online cash registers will optimize control over payments and reduce the number of business checks.
Who should not use online cash registers for payments?
There are still exceptions in the cash register law in which the use of cash registers is not required. Who is not affected by the cash register changes in 2017? The types of activities exempt from CCM include, in particular:
- sales printed publications And related products at newsstands;
- ticket sales in public transport;
- trade on retail markets, fairs, exhibitions;
- trade in kiosks of draft soft drinks, ice cream;
- trade from tanks with kvass, milk, etc.;
- hawking vegetables and fruits;
- shoe repair and painting;
- rental of residential premises owned by entrepreneurs.
There is no need to use CCPs for pharmacies located in rural areas. You can also work without cash registers in remote or hard-to-reach areas, the lists of which are determined by regional authorities. In areas remote from communications, cash registers can be used in a mode that allows periodic transmission of payment data.
Sanctions for violating the new rules on cash registers
In addition to the rules for using cash registers in 2017, changes also affected sanctions for violating the established rules. Law 290 introduced amendments to the Code of Administrative Offenses of the Russian Federation, according to which:
- for settlements without a cash register, an entrepreneur, an official of the company may be fined ¼ to ½ of the amount of the settlement in violation, but not less than 10 thousand rubles, and the company itself - ¾ to 1 of the amount of such payment, but not less than 30 thousand . rub. Repeated violations may result in disqualification for up to 2 years and suspension of activities for up to 90 days;
- For the use of cash registers in calculations in violation of the established rules, the entrepreneur and an official of the company can be fined in the amount of 1.5 - 3 thousand rubles, the company - in the amount of 5 - 10 thousand rubles.
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