Cash registers of the old type. A new procedure for the use of cash registers. Is it still possible to work at the old checkout

In the company "First BIT" you can order cash registers (CRE) at the best price. Experienced specialists will select the devices that meet all your needs.

Sale is carried out not only in Russia, but also in Kazakhstan, UAE, Canada, USA, Ukraine.

Also professionals "First BIT" are engaged in:

pre-sales preparation
commissioning,
maintenance,
CCT repair.

We carry out not only the sale of cash equipment and service, but also registration, removal from it. Turning to us, you will receive a full range of services. He ends up in the First BIT CTO.

Main types

Active cash register (KKM). These devices are in demand by many organizations. A POS cash register is usually considered as such a system. It has a complete set of necessary functions. The presented models can work both in passive and offline mode. Such devices allow input and output of information, its processing, storage, display on the monitor.
standalone model. Such devices are the most compact. Independent technology needs a device that provides input and output of information. The cash register is controlled by a special program. It can work without network access.
passive model. Such a cash register cannot be controlled through a computer. Usually devices of the presented type are used in the service sector.
fiscal registrar. Such retail and cash equipment can operate in high-speed mode. It is suitable for large retail chains. The device solves all problems only together with a POS-terminal or a special computer system.

The main advantages of the presented cash registers

High quality. Each cash register in our range is distinguished by its reliability and long service life. It accurately performs all operations and can work for a long time even under constant high load. This is due to the fact that when creating cash registers, only high-quality components are used.
Ease of operation. To use any type of CCP, an experienced operator does not have to undergo additional training. The study of all functionality takes place online.
Availability. You can buy at the best price.
Functionality. Capable of solving a number of critical tasks.
Versatility. Many devices can be installed both at retail facilities and in organizations providing various services.
A large number of operating modes.

Do you want to purchase high-quality and reliable equipment? Contact us!

We sell cash registers modern type. All devices meet the needs of consumers. They cope with all tasks.
The sale of equipment is carried out by us at the maximum favorable conditions. Even popular novelties we sell at a low cost. This allows you to select devices that meet all consumer needs.

Choose! Call to find out more about the presented devices. We are ready to answer any questions.

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

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

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

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

Legislators in 2016 introduced new norms and concepts in the field of CCP into Russian everyday life. The second part of the article - short review these legislative initiatives.

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

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

Background and instructions for working on a cash register

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

So, after all, is CCP (cash register equipment) a punishment or an advantage?

Now it's hard to imagine, but initially cash registers, cash registers and cash registers were promoted by business, and the state resisted.

Officials at first were categorically against such incomprehensible innovations, although they gradually gave in, agreeing to make the KKT and KKM mandatory for everyone.

Since that time, working on a cash register has become part of the routine of any more or less large one.

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

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

David Brown, the “father” of all modern CCPs, acted as Papa Carlo, who “cut out” the mechanical first-born. He first applied his invention in 1879 in the main department store in New York.

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

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

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

Working on a cash register allowed to establish tight control over the cashiers contributed to the optimization of all processes in the store. These factors led to an increase in the profitability of the department store by almost a third.

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

However, due to the high cost, at first only large retail chains and only in the USA could implement CCPs - as they were then officially called, cash registers, KKM (in Russia, by the way, for some reason the name cash register equipment is accepted - KKT).

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

Working on a cash register has become part of the cultural tradition in the West.

2) Working on a cash register in the twentieth century

Implementation of CCP and CCM began in Russian Empire, but only in the twentieth century before the First World War itself, when working on a cash register was not very relevant (Revolution, you know).

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

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

However, there was business in the West, and it felt quite good - CCP there received rapid development.

Work on the cash register improved every decade - cash registers became smaller and easier to use. Since the 1970s, the transition to electronic cash registers has begun.

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

The global reform of the CCP began 10-15 years ago in developed countries, and in 2017 it finally came to Russia, where, however, it met a wave of indignation from small business.

3) The main nuances of working on a cash register in modern Russia

Where does the indignation come from, if all over the world it was business that implemented such systems, and the state only provided support? Is working on a cash register turned out to be unbearable for Russians?

How do Russian entrepreneurs differ from Western ones?

First, the mentality.

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

If it were not for the tough position of the government, then the voluntary introduction of CCP in Russia would not have happened.

This is, in fact, to run the state into your pocket so that it can find out exactly how much revenue you received.

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

This is one reason for the indignation, which, however, was not particularly voiced by anyone, because it promised problems with the fiscals.

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

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

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

At the same time, small business incomes have declined. Where to get money? Hence the resentment.

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

How to work with a cash register in Russia?

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

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

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

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

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

Previously, cash desks could work offline (out of the network), and all information had to be recorded on a special control tape (in fact, an internal check, for use by the store itself).

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

This is necessary in case of interruptions with the Internet - the cash desk is turned off if there is no connection within 30 days.

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

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

Detailed instructions for working with a cash register

Entrepreneurs of the old school categorically oppose CCP, citing the fact that it is impossible to understand all these buttons without outside help.

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

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

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

They may also be domestic production, however, the components in them are still foreign, so exchange rate fluctuations still affect the cost of CCP.

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

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

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

1. When starting the machine...

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

Check the integrity of the CCP, all its blocks.

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

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

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

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

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

2. Turning on the cash register

If all the work with CCP is described step by step, then the instruction will be as follows:

Inspect the CCP visually for damage, whether all blocks are closed, etc.

Turn on the device: some CCP models have a button on the rear panel, while others have to turn the key on the front panel instead of pressing the button (to the “REG” position).

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

Checking cash registers - experts recommend checking the printing of checks and the operation of all systems before the start of the working day.

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

Everything, the CCP is turned on and ready to go. This algorithm is repeated every time the device is started.

3. How to serve a customer when working on a cash register?

With the cash register up and running, it's time to get down to customer service.

This process can also be shown as a short instruction:

If the cash register is equipped with a sensor for reading a barcode, information about the product will immediately enter the computer of the cash register.

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

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

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

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

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

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

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

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

For example, the "%" button allows you to sell products at a discount. At the same time, the discount is determined automatically, which allows the cashier not to rack his brains over changing the price.

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

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

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

The tape that your cash register turns into checks regularly ends. If your trading is brisk, then this can happen several times a day.

Such a situation, in fairness it should be noted, rarely happens - except perhaps in large retail chains with high traffic.

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

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

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

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

Print a new ribbon from the block.
Lift the CCP cover in the place where the tape is issued after purchase (most often there is a latch on the side, but on older models it does not lock in any way and simply rises up).
Pull out the old paper spool and put the new one in its place.
Separate the edge of the inserted tape from the reel and insert it into the CCP holder with the unwinding down.
Pull the edge of the tape, pulling it through the paper acceptor into the printer KKT.
Close and secure the lid of the CCP.

Press the "Up" or "B" key to rewind the tape a little.

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

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

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

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

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

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

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

As we announced, the most difficult moment was left "for a snack" - the legal nuances of the use of cash registers in Russia.

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

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

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

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

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

Such an agreement for working on a cash register, of course, is not needed by a business owner - an entrepreneur. He is already a responsible person from the point of view of the Federal Tax Service (FTS).

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

You also need to print a reporting receipt, which shows the total amounts at the checkout for the last day. It is important to check his testimony with an audit trail.

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

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

In addition, the legislation prescribes that the director / individual entrepreneur is obliged to:

keep a cash book;
draw up a new tape (enters in the journal the number of the cash register, the date the new tape was used, the testimony of the registrar);
store spare cash and ink ribbons;
issue keys for the drive to employees;
store and give out tokens and small denominations under the report;
and most importantly - at the end of the day to receive a cashier.

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

As you can see, the largest share of responsibility lies with the director and the responsible person (head of department), who will be responsible for receiving the proceeds and all operations with money and fixed assets of the enterprise.

Answer number 2. Innovations in work on the cash register in recent years

The main innovation in the legislative field of Russia in relation to cash registers is their transformation from the category of conventional cash registers (established by Federal Law No. 54 of 2003) into the category of “online cash registers” (the norm is introduced by Federal Law No. 290 of 2016).

This is done both as part of the "modernization" of the state's fiscal policy, the transfer to modern Internet technologies, and for tighter control over business in order to increase tax revenues to the treasury.

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

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

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

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

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

Thus, the legislator has prepared the following stages for the introduction of innovations in the field of CCP:

№	Timing	Description
1.	From 07/15/2016 to 06/30/2017	Voluntary use of online cash desks in Russia is introduced - online cash desks and old cash registers work in parallel.
2.	From 01.02.2017	The registration of old CCPs is being terminated, but previously registered devices can still be used further.
3.	From 07/01/2017	All enterprises, except for individual entrepreneurs on UTII, are required to abandon old cash registers and switch to online cash desks.
4.	From 07/01/2018	From now on, those who were previously given a deferment by the government - individual entrepreneurs on UTII and on patents - should also switch to online cash desks.

How to work in new conditions with a cash register?

If you have been working for a long time and you already have a CCP, then you need to check with the manufacturer if your “native” machine can be upgraded. This can bring you some serious savings.

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

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

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

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

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

To enter the office, a novice entrepreneur will need a qualified electronic signature (QES).

The Registrar (IP) becomes responsible for that particular machine. He can use it himself, or delegate this right through an agreement (we already mentioned this) to the responsible employee - the cashier.

Asking price...

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

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

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

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

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

*Arguments of the Federal Tax Service.

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

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

Is it mandatory for everyone to use a cash register at work?

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

Will small businesses be compensated for working on a cash register?

The state has provided for the possibility of tax deduction (compensation) of these expenses for CCP.

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

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

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

IP on UTII and patents must be transferred from July 1, 2018. Old cash registers cease to be registered from February 2017.

And only those individual entrepreneurs who register / re-register online cash desks in 2018 can receive tax deductions.

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

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

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

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

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

There doesn't seem to be much change. But for those who already have their own business, there can be a lot of hassle, as well as expenses.

However, not everything is so scary - the deadlines seem real. In addition, if small businesses have come to terms with the very idea of cash registers, then even more so with the transition to online.

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The cash reform made a lot of noise in trading business. Enterprises and companies that use "imputation" are seriously concerned. After all, the day when they will be required to install cash registers is not far off. However, some people work with this technique today. Can they use an old, non-modernized CCP? After all, the law requires the use of a cash register for UTII only by the middle of next year. And if there is no obligation to connect new equipment yet, is it possible to use the old one? Unfortunately, not everything is so simple.

Changes in the legislation on cash register equipment

Since the beginning of July 2017, most taxpayers have already switched to the new type of cash registers. This is due to changes in Law No. 54-FZ, which regulates work with cash registers. The government promises that everyone will benefit from the introduction of new devices. Businesses will be relieved by fewer inspections, inspectors by less work, and shoppers will be able to request an electronic receipt instead of a paper one.

Do I need a cash register for UTII?

And everything would be fine, but the installation of new devices is associated with financial costs and the solution of technical issues. Not all businessmen can or can afford it. But some categories are lucky - the law gives them a reprieve.

An exception is made for entities that are engaged in the service sector, subject to the issuance of a BSO to the buyer. Also, while without a cash register, entrepreneurs can work on the patent system. In addition, organizations and individual entrepreneurs on UTII were among the elected - they may not install cash registers until July 1, 2018.

Will the delay be extended and for whom?

The authorities talk a lot about the fact that the second stage of the cash reform will be painless, because the experience of the first will be taken into account. Nevertheless, the question of its possible postponement is being discussed at the highest level. Representatives of the business community say that the cost of acquiring and installing equipment can become unbearable for small businesses.

Recently, the Opora Rossii organization proposed to postpone the implementation of online cash registers for at least another year for those who have to do this by early July next year. It is known that initially the idea was supported by the president of the country, but only in terms of non-commercial business. Later, information appeared that the duty could be postponed for individual entrepreneurs who trade without hired labor. But it's too early to talk about this as a future event.

One thing is clear: legal entities who trade on UTII, the cash register will be needed by the specified date. Most likely, it will also be needed by individual entrepreneurs who have employees.

Is it still possible to work at the old checkout?

Many business entities using UTII work with cash registers despite the absence of such an obligation. Are they allowed to use old equipment after July 1, 2017? The answer to this question is unequivocal - no, it is not allowed! Old cash desks in Russia are no longer used. Absolutely all companies and individual entrepreneurs that knock out cashier's checks are required to use new cash registers from the indicated date. The cash register for UTII, used today, must comply with all the new conditions of the law on CCP.

So the conclusion is obvious - the "spontaneous" can either use a new type of apparatus, or until the end of June 2018 work without a CMC at all.

Old and new cash registers: what's the difference?

Why is the law so strict? The fact is that modern cash registers are fundamentally different from the old ones. Their main purpose is to transmit information about broken checks via the Internet to the Federal Tax Service. After all, it’s not for nothing that they got the prefix “online” to their name?

In order for the device to be able to send data in real time, it must be connected to the Internet and equipped with a fiscal drive (FN). This small device replaced the EKLZ - a memory tape that was used in old KKM. For subjects on OSNO, the drive is designed to work for 13 months, and for "special regimens" and the service sector - for 36 months. After that, the FN must be replaced.

Many old KKM models can be upgraded - it will cost less than buying a new device. To do this, the device must be equipped with a drive and the software updated. Such services are provided by manufacturers of cash registers, as well as independent services.

Install now or wait?

So, a cash register for UTII will soon become a necessity. Does it make sense to delay installing it to the last? The IRS warns against such a decision. And there are several reasons for this.

First, there may be a shortage of fiscal accumulators on the market, as happened before the implementation of the first stage of the reform. At the beginning of the year, there was only one FN model, and the manufacturer was unable to meet demand. Because of this, many companies and individual entrepreneurs simply could not get new equipment or re-equip existing ones. Now 3 more models of drives are allowed for sale. At the same time, it is estimated that the number of devices that will need FN by July 2018 will grow by about 4 times. In addition to the subjects for whom this will be the primary purchase of a fiscal accumulator, almost all the “old men” will apply for them. After all, by that time the time will come to update the drives installed a year ago.

Secondly, there is still enough time for thoughtful preparation. You need to select and purchase equipment, install and “make friends” with the accounting program, train staff, and debug all processes. In addition, until July next year, the Federal Tax Service will not fine subjects for UTII. They are still allowed to work without a cash register, which means that there is no reason to punish for the wrong procedure for using online cash registers. So now there is an opportunity to introduce new technology without the risk of getting a penalty.

Features of choice

What cash register is needed for UTII? In general, the choice remains with the businessman, but there is a nuance. It concerns the fiscal drive installed in the cash register. The fact is that entities on UTII, like the rest of the "special regimens", as well as companies and individual entrepreneurs in the service sector, are required to apply the FN, designed for 36 months of work. Named from "FN-1 execution 2". Such a requirement is spelled out in Law 54-FZ (paragraph 6 of Article 4.1). An exception is made only for those who combine UTII with OSNO, work seasonally or use the cash desk autonomously (if they have a legal right to do so). Such companies and individual entrepreneurs can apply a 13-month FN. The same drive must be used in their cash desks and those taxpayers who trade in excisable goods.

At the first stage, many entities were unable to purchase 36-month drives because they were available for sale too late. That's why tax office as an exception, allowed everyone to apply FN for 13 months. But this preference is temporary. Now in the register of cash registers, which is maintained by the Federal Tax Service, there are many models equipped with drives with a validity period of a fiscal attribute key of 36 months. It is on them that you should pay attention when choosing a cash register for UTII. Those “special modes” who already use FN, at the next replacement, must select a drive for 36 months.

Issue price

The introduction of an online cash register requires certain financial costs. Together, they are estimated at a minimum of 35-40 thousand rubles for entities that must use a 36-month fiscal accumulator. Inexpensive CCP models cost around 20 thousand rubles, a suitable FN costs about 12 thousand rubles. The rest of the costs consist of payment under the OFD agreement, the cost of producing an electronic signature, and others.

By the way, preferences can be made for individual entrepreneurs. State Duma deputies adopted in the first reading a bill that provides for a tax deduction for the purchase of cash registers. The document refers to the amount of 18 thousand rubles for one copy of the CCP, which the IP will register in 2018. True, the document has been inactive since the end of 2016, but there is still time for its adoption.

Summing up

In conclusion, we summarize everything that has been said above. If the "vnemenschik" works with the cash register, then it must be a new type of apparatus. At the same time, the use of cash registers for UTII is not yet mandatory, but only until July next year. It is possible that non-trading activities will be exempted from the obligation to install cash registers for some more time. It is also possible that some concessions for entrepreneurs will be introduced. However, this is still only in the project.

It is obvious that the use of CCP by the "sponsors" will not be completely avoided - it is only a matter of time. So the logical decision would be to start preparing now. You need to choose a cash register with the right fiscal drive, equip your commercial premises, provide conditions for data transfer to the Federal Tax Service. In addition, now you can work in test mode - there is still time for this.

The tax authorities, when implementing control functions in the field of use of cash registers (hereinafter referred to as CCPs), are guided by the use of a risk-based approach, which, under the current regulatory framework allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38%, and at the same time increase their effectiveness from 54 to 86 percent.

At the same time, the current level of technology development makes it possible to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by world experience.

In order to improve the current order - costly, time-consuming and administratively inconvenient - the idea of reforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ “On Amendments to the federal law"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and separate legislative acts Russian Federation».

The law provides for the following main provisions:

Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
Possibility to carry out all registration actions with CRE and other legally significant document flow on the application of CRE through Personal Area on the website of the Federal Tax Service of Russia.
Manufacturing cash receipts and strict reporting forms exclusively by cash registers with the possibility of sending them to electronic form to a subscriber number or email buyer. The strict reporting form is equated to a cashier's check.
The use of cash registers in the provision of services, as well as by payers of a single tax on imputed income and a patent.
The use of a fiscal drive (similar to a protected electronic control tape) with the possibility of its self replacement 1 time in 3 years by UTII and patent payers, as well as the service sector. The deadlines for the use of the fiscal accumulator are not limited by law.
Maintenance is not necessary for registering a cash register with the Federal Tax Service of Russia.
Examination of manufactured cash registers and technical means fiscal data operators.
Instance accounting of the Federal Tax Service of Russia of manufactured cash registers and fiscal drives in the form of registers.
Possibility of using CCP offline under certain conditions.
New forms of control measures, the possibility of requesting information on accounts from banks during operational checks.
Smooth and phased transition to a new procedure for the use of CCP. So, from July 15, 2016, the possibility of a voluntary transition to the new procedure is provided, from February 1, 2017, registration of cash registers will be carried out only according to the new procedure, and from July 1, 2017, the old procedure will cease to be valid. At the same time, service enterprises, owners of vending machines, as well as persons applying a patent and UTII, that is, for small businesses that were not required to apply CCP, will still have whole year for the transition to the new order, for them it becomes mandatory from July 1, 2018.

The main provisions of the proposed system are:

Transfer of information about settlements to in electronic format to the tax authorities through the operator of fiscal data.
Electronic registration of cash registers without visiting the tax authority and without physical provision of cash registers.
Building a system for guaranteed detection of violations based on automated analysis of information on settlements, identification of risk zones for committing offenses and conducting targeted effective checks.
Involvement of buyers in civil control.

To test the proposed technology, an experiment was conducted in accordance with Decree of the Government of the Russian Federation dated July 14, 2014 No. 657 “On conducting an experiment in 2014-2015 ...” using the technology for transferring information about settlements to the tax authorities.

The purpose of the experiment is to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transfer technology, as well as the technical capabilities of operating CCP and information transfer technology.

The experiment was carried out within six months from August 1, 2014 in four subjects of the Russian Federation: in Moscow, the Moscow region, the Republic of Tatarstan and the Kaluga region.

The experiment showed how financial efficiency technologies for transferring information about settlements for organizations and individual entrepreneurs during the transition to the proposed procedure for using cash registers, and the convenience of using such technology. At the same time, the technical possibilities of operating the technology for transmitting information about calculations are proved.

The experiment involved taxpayers different kind and scale of activity: how large retail chains, and individual entrepreneurs. At the same time, along with taxpayers who are obliged to use CRE, the experiment involved taxpayers who are not required to use CRE, for example, those working in the provision of services.

The experiment was completed on February 1, 2015, however, at the request of the taxpayers participating in the experiment, by Decree of the Government of the Russian Federation of June 3, 2015 No. 543, they were granted the right to register cash registers and work using the new technology until the end of 2015. By Decree of the Government of the Russian Federation No. 1402 dated December 22, 2015, the participants in the experiment were granted the right to use CCP using the new technology until the end of 2016.

To date, 3.5 thousand units of cash registers have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.

What advantages does new technology? First of all, it allows a conscientious owner of a CCP to:

reduce the annual cost of CCP;
get a tool with which he can monitor his turnovers, indicators in real time, and better control his business;
be able to register a cash register through the website of the Federal Tax Service of Russia without its physical submission to the tax authority;
use modern electronic devices as part of the CCP - Cell phones and tablets;
get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
operate in a fair and competitive business environment by preventing unscrupulous taxpayers from illegally minimizing their tax liabilities and unfairly gaining a competitive advantage.

The new technology provides a citizen with additional protection of his rights as a consumer due to the possibility of:

receive an electronic receipt from the fiscal data operator and (or) in your e-mail;
independently quickly and conveniently check the legality cash receipt through free mobile app and in case of questions, immediately send a complaint to the Federal Tax Service of Russia.

From the point of view of the state, legalization is expected retail and the service sector and, accordingly, an increase in tax revenues, as well as optimization of labor costs due to the transition to electronic registration and focusing the attention of the tax authorities on risk areas.

Amendments to the law 54-FZ "On the use of cash registers" came into force: since 2018 the introduction of cash registers affected even entrepreneurs in special regimes. In 2019, everyone should have installed CCP.

The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print the names of goods on receipts, you need a cash register program. Try the free Checkout MySklad app - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers for individual entrepreneurs been introduced since 2018? What to do as an IP in 2020?

For the majority - yes, and by July 1, 2019, the cash desks should have been supplied by the rest, that is, those who:

renders services to the population, making out their forms of strict accountability. More about
applies UTII and PSN, works in retail or catering and does not have employees.

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

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

From July 1, 2019, the vast majority of entrepreneurs are no longer entitled to make payments without using new cash registers.

Cash register for individual entrepreneurs from 2019: latest news

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

What can be done right now?

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

Will the new rules affect online stores and vending companies?

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

Owners of vending machines could work without cash registers until July 1, 2018. All, except for individual entrepreneurs without employees who were required to deliver the cash register by July 1, 2019.

What cash registers can be used in 2020?

All CCP models allowed for use are in the register on the website of the Federal Tax Service. Since 2017, online cash registers must be connected to the Internet - an Ethernet port has been added, a built-in GPRS or WiFi modem has been added. The most budgetary samples use the Internet on a computer to which they are connected via a USB port. Since 2017, the new cash register should have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash desks with it are no longer released.

How much do new cash registers cost in 2020?

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

Another item of expenditure is OFD services. They cost about 3,000 rubles a year for one cash desk. It is worth considering the cost of connecting to the Internet - the law assumes that each a store must be connected to the network. In addition, every 13 months it is necessary to change the fiscal drive. Legal entities on UTII, USN or patent - once every three years.

New cash registers also require maintenance costs. But today, an entrepreneur can choose: to pay for constant service at a service center or contact it only after a breakdown.

How is the replacement of cash registers in 2020?

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

How is fiscalization going now?

Fiscalization can be done on the Internet - an entrepreneur does not need to go to the tax office or contact the center Maintenance. This will require a qualified electronic signature (QES) - an analogue of a personal signature.

You can get a CEP at a certification center accredited by the Ministry of Communications. Addresses are published on the website of the department - pick up electronic signature need to personally.

Is it necessary to service new cash registers in the central heating service?

Not necessary. Cash registers are supported by the manufacturer, which can attract partner service centers, which now do not need to obtain permission from the tax authorities. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not served there on permanent basis. To register a CCP in a tax agreement with the CTO is no longer a prerequisite.

Who can not install new cash registers at all?

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

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

Exempted from the use of cash registers and those who provide services:

plowing gardens and sawing firewood;
shoe repair and painting;
Key making and minor repairs jewelry and points.
nannies and nurses;
porters at railway stations;

Also on the list of CCPs exempted from use are points for the collection of waste materials and glass, pharmacies and paramedical points in countryside and other medical institutions.

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

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