Cash registers change in. Online cash registers: who, how and when should use them

Online cash register is the household name for cash registers, the new requirements for which were established by the law of July 3, 2016 No. 290-FZ: “cash equipment - computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents that ensure the transfer of fiscal documents to the tax authorities through the operator of fiscal data and the printing of fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the application of cash registers.

What are online checkouts for?

The site of the tax department is full of lengthy discussions about the benefits of online cash registers. We agree that for the tax authorities, the widespread introduction of online cash registers is a storehouse of information about taxpayers. And what is the use of businessmen and accountants?

According to the assurances of the Federal Tax Service, online cash desks will reduce the number of cash discipline checks - they will not come to everyone at random, but only to those that have aroused suspicion, for example, by frequent cancellation of checks or issuance of a check in excess of 100 thousand rubles. at a time or within a few minutes. So accountants should be more careful about cash payments, so as not to get into the “black list” of inspectors.

The online cash desk will help the business owner to control outlets and sales volume - through the personal account of the CCP and the personal account of the OFD.

And with a reduction in the cost of ECLZ tapes, the cash register will become cheaper to maintain. In addition, the use of online cash registers allows you to refuse to issue a number of cash documents and registers - read more below.

Online cash desks will help out merchants on the Internet - by law, a check must be issued within 5 minutes after making a purchase. If you have an online store in Moscow, and your buyer is in Murmansk, then either the courier who will bring the goods to the buyer will transfer the check, or the check will have to be punched in advance and put in the parcel - but then the online store will violate the law. With online cash registers, the receipt will be prepared electronically directly on the site and sent to the buyer's email address.

Who and when should switch to online cash registers

Officials have planned a smooth transition to online cash registers. Moreover, those taxpayers who were previously exempted from this need by the law will also have to use the new cash registers.

So, you can switch to online cash registers on your own initiative now - if you have run out of ECLZ of a conventional cash register, then there is no point in installing a new ECLZ - in the middle of 2017, everyone who now uses cash registers should use online cash registers:

Those who provide small household services (nannies, receiving glass containers), sellers of certain goods (newspapers, ice cream, seasonal vegetables, kvass from tanks) and residents of hard-to-reach regions without the Internet have been completely exempted from innovations - each subject of the Russian Federation will determine such places independently. For a complete list of those who have been released, see paragraph 2 of Art. 2 of Law 54-FZ (as amended on 01/01/2017).

How much does an online checkout cost

You can buy a new cash register, or you can upgrade an existing one - add a fiscal drive. Specify the cost of upgrading the existing cash desk in the central heating service - for example, the price of updating the Mercury 115K CCP is 12 thousand rubles.

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The minimum price of an online cash register is 14 thousand rubles. (Atol 90F), for the installation of a new CTO cash desk they take from 1 thousand rubles. The list of CCPs allowed for use is available on the website of the Federal Tax Service.

If you accept both non-cash and cash payments, then you need an online cash desk with a terminal for bank cards, for example, FPrintPay-01PTK - its cost is 29,450 rubles.

Please note: prices for online cash registers from some manufacturers have increased over the past 2 months. In addition, new cash desks are still in short supply. If possible, buy or order a new CCP in advance.

In addition to the online cash register, you will need to conclude an agreement with a fiscal data operator (OFD) - it will transfer data from the cash register to the tax office (Clause 2, Article 4.5 of Law No. 54-FZ as amended on 01/01/2017). The Federal Tax Service recommended setting the price for the annual OFD service in the amount of 3 thousand rubles, and posted a list of operators on its website, at the moment there are 5 of them:

Every 13 months, you need to change the fiscal accumulator in the online cash register - it costs 6 thousand rubles, you can replace it yourself or in the central service center. Firms on the simplified tax system, UTII, PSN (except for those who work with excisable products) are required to change the fiscal accumulator every 36 months (clause 6 of article 4.1 of law 54-FZ as amended on 01/01/2017).

The online cash desk does not work without the Internet - some cash registers have a slot for a SIM card, others work both via Wi-Fi and via a wired connection. So, add to the cost of servicing the online cash register the cost of an Internet connection (if your company does not have one) - from 200 rubles. per month.

Attention: Internet connection interruptions are not critical - the fiscal drive stores information for 30 calendar days and, when the connection is restored, transfers it to the tax office.

In total, one cash desk will cost at least 18 thousand rubles, and then companies on the OSN will pay 9 thousand rubles every year. for an agreement with OFD and a fiscal accumulator, for special regimes spending is lower - 3 thousand rubles. per year and another 6 thousand rubles. – when changing the drive 1 time in 3 years.

There is good news - the Government is considering a bill on a tax deduction for the purchase of online cash registers (draft law dated 08/31/2016 w/n, letter of the Ministry of Finance of the Russian Federation dated 11/16/2016 No. 03-01-15 / 67327). If the bill is adopted, then individual entrepreneurs on UTII and PSN will be able to reduce the tax payment by 18 thousand rubles. - this is the amount of tax deduction offered by officials. The deduction can only be used during 2018. If the amount of the deduction is more than the imputed tax or the cost of the patent, then it can be transferred to another (for scammers) or another patent - if the individual entrepreneur has several of them on the PSN.

We register the online cash desk with the tax office

The tax authorities insist that it is preferable to register an online cash register, register cooperation with the OFD and change the fiscal drive in the personal account of the CCP on the website of the Federal Tax Service. In the personal account of the taxpayer, you have a section "Cash equipment" - there you need to register an online cash desk. For individual entrepreneurs, the personal account of the Federal Tax Service is connected to the public services portal - if the account for public services is fully confirmed, then the personal account is ready for use.

For actions in the personal account of the taxpayer, an electronic signature is required. If you do not have it, you need to take care of this issue and purchase it.

How to connect online cash register:

* do not forget to deregister the old cash register after registering online cash register.

To register an online cash register, in the “Cash equipment” section on the website of the Federal Tax Service, you need to select the “Registration of cash equipment” item. There you fill out an application for registration of an online cash register indicating its technical data and information about the company. In the Registration Report section, enter the registration data received on the cash register itself - the manufacturer's support service or the CTO will tell you more. You sign the application with an electronic signature and send it to the tax office. Within 5 days, a CCP registration card will appear in your personal account. If everything was done correctly, an inscription will appear opposite the information about the online cash register: “KKT is registered”.

Similarly, you can register a cash desk through the OFD - learn more from your operator.

By law, you can also submit a paper application to your tax office, but the procedure has not yet been regulated and the application form has not been approved (clause 1, clause 10 of article 4.2 of Law 54-FZ as amended on 01/01/2017).

After registering an online cash register, it can be used for settlements with the population and counterparties.

How to manage online cash register

The main change in accounting when switching to online cash registers is that you can not fill out a unified primary document for registering the receipt of money from the population:

• KM-1 “Act on transferring the readings of summing money counters to zeros and registering KKM control counters”;
• KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of KKM for repair and upon its return to the organization";
• KM-3 "Act on the return of money to buyers (clients) on unused cash receipts";
• KM-4 "Journal of the cashier-operator";
• KM-5 "Journal of registration of indications summing cash and control counters of KKM, working without a cashier-operator";
• KM-6 "Help-report of the cashier-operator";
• KM-7 "Information on the readings of KKM meters and the organization's revenue";
• KM-8 "Journal of calls of technical specialists and registration of work performed";
• KM-9 "Act on checking the cash register".

About this letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / 18059 @ and the Ministry of Finance of the Russian Federation dated September 16, 2016 No. 03-01-15 / 54413.

This is logical - why keep it, for example, if all the same indicators are recorded in the personal account of the cash register on the website of the Federal Tax Service (and in the personal account of the OFD - if the operator provides such an opportunity).

Together with online cash desks, an accountant will use 2 more additional types of checks:

• correction check - punch it when you find, for example, unaccounted for revenue in the amount of excess cash over CCP data for that day;
• a check with a sign of return of receipt - it should be issued both when returning cash for a product or service, and when returning money to the buyer's bank account.

The cash book, credit and debit orders will be issued in the same order.

Documents and information requested by the tax authorities will only need to be transferred through the personal account of the CCP on the website of the Federal Tax Service (clause 4, article 5 of Law 54-FZ as amended on 01/01/2017).

Before starting settlements with customers, the cashier generates a report on the opening of the shift, after the completion of settlements - a closing report. More than 24 hours cannot elapse between these reports (clause 2, article 4.3 of Law No. 54-FZ as amended on 01/01/2017). Usually, a mechanism for controlling the time between reports is already built into the cash register and the cash register is able to independently display a report on the closing of the shift. If this did not happen, the tax authorities will be punished for violating the procedure for generating a closing report as for violating the rules for applying CCP. The amount of sanctions - from one and a half thousand rubles. for the head of the company and from 5 thousand rubles. on the taxpayer.

If you started using an online checkout, then you issue a paper check to the buyer upon purchase, plus specify whether he needs a check in electronic form. If yes, then send it to the buyer's e-mail. In accounting, electronic checks received from a counterparty are equated to paper ones (Article 1.1 of Law 54-FZ as amended on 01/01/2017).

Visually, checks issued online by CCPs will differ from regular checks: new checks have 21 mandatory details instead of 7, as it was before (clause 1, article 4.7 of Law 54-FZ as amended on 01/01/2017). The main difference is the appearance of a QR code on the check, thanks to which the buyer will be able to find out additional information about the company that issued the check.

Changes will also occur with forms of strict reporting - they can only be printed through an automated system for BSO or provided in electronic form, the clause on the possibility of printing forms in a typographical way has been excluded from the legislation.

What happens if you do not use the online checkout

If you are required to use a cash register at work, but are afraid to switch to online cash registers and work after 07/01/2017 at the old cash register, the tax authorities will issue a warning. Or they can impose a fine - from one and a half thousand rubles on an official and at least 5 thousand rubles. for a company/IP. Do not use cash registers, although you must - you will receive a fine of at least 10 thousand rubles. for an official and at least another 30 thousand rubles. to a legal entity / individual entrepreneur. You will get caught with this violation again and the amount of settlements past the cash desk will be more than 1 million rubles. - the official will be disqualified, and the activities of the company / individual entrepreneur will be suspended for a maximum of 90 days. A complete list of penalties for violations of the procedure for applying CCP is in Art. 14.5 of the Code of Administrative Offenses. The limitation period for violations of the order of work with the cash register is the same - 2 months (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Since 2017, entrepreneurs will have to switch to using an online cash register, the relevant law was adopted by the State Duma in June of this year. Innovations involve a phased transition, which will facilitate this process for business representatives.

Law passed: online cash desks are mandatory from 2017

Organizations and individual entrepreneurs in 2017 expect the next innovations - the transition to the use of online cash registers. As a result, information on settlements will be transmitted to representatives of the tax authority in electronic form, which will make this process as transparent as possible.

Starting from February next year, the new CCP, which will be registered, should support the new functionality. For those who use old-style cash registers, the transition is allowed until July 1, 2017. In addition, business representatives who are currently exempt from the use of cash registers (payers of UTII or a patent) will have to register online cash desks no later than July 1, 2018.

The exception will be entrepreneurs in areas where access to the Internet is difficult. Some types of business are also exempted from the use of online cash registers: ticket sales, peddling, sale of magazines and newspapers, etc.

Online cash desks will allow you to simultaneously generate a check in paper and electronic form. This innovation will make the payment document available for viewing in almost any circumstances. Unlike a paper form, an electronic copy will last much longer.

The adopted law formulates the basic requirements for the functionality of CCP. Supervisory authorities will carry out an examination of equipment for compliance with the approved requirements, including in terms of the register of fiscal drives.

Benefits of the Parties

The transition to the use of an online cash register from 2017 will reduce the number of field checks, which will be an additional advantage for business representatives. At the moment, information about punched checks is stored on the ECLZ, which change annually. As a result, entrepreneurs will not have to register CCP every year, it will be enough to register a new type of equipment once. Accordingly, for businesses, the number of visits to the tax authority is reduced.

In addition, online cash desks transmit data about a trading operation in real time, which will reduce the number of checks. The tax inspector will have complete information about the operations of each entrepreneur. Also, the Federal Tax Service is launching a program that will analyze all transactions carried out through online cash desks. With the help of this functionality, representatives of the tax authority will identify potential risk areas, which will make it possible to switch to the use of spot checks.

At the same time, representatives of the Federal Tax Service receive information through the operator of fiscal data. Its tasks include assigning a unique number for each check and storing all information on a single server.

To switch to online cash desks, you will need to install special software that will transfer data to the fiscal operator. At the same time, business representatives will not need to retrain cashiers, since the process of issuing a check will remain unchanged.

Unpleasant surprises

Among the potential risks, entrepreneurs note possible technical failures that will lead to problems with regulatory authorities. As the experience of large-scale innovations has shown, it will not be possible to completely avoid such situations. In addition, an untimely transition to the use of an online cash desk will lead to significant fines for individual entrepreneurs and companies in 2017.

The level of fines for conducting a transaction without a CCP is increasing. For all business representatives, this amount will be 75-100% of the amount of money received bypassing the CCP. In this case, the minimum amount of the fine will be different:

1. For employees - 1.5 thousand rubles.
2. For officials - 10 thousand rubles.
3. For an organization - 30 thousand rubles.

If a repeated violation was recorded, the tax authority has the right to suspend the company's activities for 90 days. In this case, the official is subject to disqualification for up to 1 year.

In addition, a fine awaits entrepreneurs who do not send an electronic receipt form to the consumer. The list of situations that will lead to such consequences is reflected in the adopted law.

A warning or a fine in the amount of 5-10 thousand rubles. will result in the use of CCP, which does not fully meet the established requirements. In particular, this rule applies to the terms and procedure for registering equipment. In this case, the official expects a fine in the range of 1.5-3 thousand rubles.

Significant fines are provided for fiscal data operators. If the operator's actions do not comply with the current legislation, then this will result in a fine in the amount of 40-50 thousand rubles. for officials and 0.5-1 million rubles. for the intermediary organization itself.

Since 2017, the online cash register has not been used since the absence (including partial) of information on the calculation (sale of goods or services rendered), properly executed. At the same time, the details in the CRE drive are an obligatory component. Also, business representatives are required to timely transfer information to the IFTS.

Operations carried out with the use of payment cards are no exception. In this case, all information must be recorded in the control tape and displayed in the fiscal memory.

Since 2017, entrepreneurs are expected to switch to the use of online cash registers, which is recorded in the law adopted by the State Duma in June of this year. As a result, business representatives will transmit all information about trading operations in real time, and buyers will be able to receive checks in electronic form.

Innovations will reduce the number of business inspections and eliminate the annual re-registration of cash registers. Potential risks of transition to new functionality are technical failures. In addition, legislators have significantly increased the amount of fines.

Cash transactions are the most important component of the trading business (and, in general, of any other business that is accompanied by cash payments). What is their purpose? How are cash transactions carried out in accordance with the requirements of the law - especially taking into account changes in Law No. 54-FZ since 2017, which regulates the use of online cash registers?

Let's talk about the conduct of cash transactions.

What applies to them

Essentially, cash transactions should include those that are related to the circulation of cash (or non-cash, in which various electronic instruments are used - primarily bank cards).

As a rule, at least one of the participants in such transactions is an individual. It can be presented:

1. Buyer (customer of services).

In this case, funds can:

• be accepted from the buyer (when paying for a product or service);
• be given to the buyer (when returning goods or compensation for low-quality service, when returning an advance payment for goods or services).

1. worker.

In this case, funds can:

• issued to an employee (in the form of salary, amounts under the report - for example, travel allowances);
• be received from the employee (for example, in the form of unspent travel allowances).

1. Borrower or lender.

Obviously, depending on the specific role of the individual with whom settlements are conducted in this case, funds can either be issued (to the borrower - when applying for a loan, to the lender - when repaying it), or accepted (from the borrower - when repaying the loan, from the lender - upon registration).

Thus, cash transactions are of a dual nature: they can correspond to both the receipt and issuance of funds from the cash desk of an economic entity (individual entrepreneur or organization).

In the cases provided for by law, only legal entities (or legal entities and individual entrepreneurs) can be parties to cash transactions. A little later, we will study the specifics of such operations in more detail. In the meantime, let's agree to consider common scenarios in which at least one settlement participant is an individual (not registered as an individual entrepreneur).

Operations corresponding to the settlements of an economic entity with the above categories of individuals (and not only - the list of possible participants in such legal relations can be much wider) are carried out in the jurisdiction of special legal norms. We will study the main sources of law in which these norms are enshrined.

Learn more about cash transactions.

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What regulations govern the conduct of cash transactions

Cash transactions are carried out by Russian enterprises in accordance with such regulations as:

1. Bank of Russia Directive No. 3210-U dated March 11, 2014.

• what procedures should be carried out as part of cash transactions;
• limits on cash balances that the company must comply with in cases prescribed by law;
• the procedure for applying various cash documents;
• basic rules for ensuring the safety of funds in the enterprise.

And this, of course, is not an exhaustive list of the categories of norms established by Ordinance No. 3210-U. This normative act is a rather voluminous and complex source of law in structure, and its application can be characterized by a large number of nuances that are revealed in detail in the course of law enforcement practice.

Video - working with cash in 2017 (subject to amendments - Instruction of the Bank of Russia dated 06/19/2017 N 4416-U):

1. Bank of Russia Directive No. 3073-U dated October 7, 2013.

This source of law regulates specifically how settlements with the use of cash should be carried out. Its provisions must be known, first of all, by business entities that are engaged in retail trade and the provision of services to individuals, during which cash payments are almost always carried out.

1. Law No. 53-FZ adopted on May 22, 2003.

This law and the previous source of law, Ordinance No. 3073-U, should be considered as normative acts regulating the general sphere of legal relations - cash payments. However, Law No. 54-FZ regulates a separate most important aspect of such calculations - the use of cash registers (or documents that replace those generated by means of cash registers).

It should be noted that until 07/01/2018, Law No. 54-FZ is actually applied simultaneously in 2 editions - the current one (dated 07/03/2016) and, in part, the one that was adopted on 03/08/2015. Some merchants have the right to choose which of the editions to apply when settling with customers.

The partial application of the old version of Law No. 54-FZ is due to the fact that the legislator has recognized as invalid most of the norms of this regulatory legal act - but with the exception of those that allow a number of businesses to legally not use cash registers (later in the article we will study what These are businesses, see more).

These sources of law (and others that may correspond with them in different situations) regulate different areas of legal relations. If we consider the practical nuances that characterize these legal relations, then we can study, first of all, the basic principles of organizing the work of the cash desk at the enterprise.

We will tell you what regulations govern the conduct of cash transactions. Get expert advice!

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How does the cash desk work in the enterprise

Cash desk is a structural unit of an enterprise that has the necessary technical resources for:

• accepting payments and issuing funds in accordance with the requirements of the law;
• formation of documents in accordance with the requirements of the legislation;
• ensuring the safety of funds and documents generated in the course of cash transactions;
• performance by the employee responsible for conducting transactions with funds, labor functions in accordance with the contract and instructions.

Thus, the organization of the work of the cash desk implies the assignment to the responsible employee of certain powers to conduct cash transactions, as well as the imposition of certain obligations on him - in particular, those related to the liability of the employee.

The work of the cash desk can be regulated both at the legislative level and at the level of local regulations of the company (moreover, their provisions should not contradict the norms of the law). The directions contained therein are directed to:

• streamlining the reception and ensuring the targeted spending of funds managed by employees at the checkout;
• on the implementation of various reporting procedures that allow interested parties (business owners, auditing structures) to monitor the quality of compliance by responsible employees with the requirements of the law and local regulations.

If we talk about the common varieties of local norms that regulate the procedure for cash transactions in an enterprise, then among them we can distinguish:

1. The rules governing the issuance of funds under the report (as we noted above, this may be due to the trip of one of the company's employees on a business trip).

Such rules may establish, in particular:

• lists of documents on the basis of which the amounts are issued under the report (for example, it may be a direction on a business trip from the management);
• the procedure for the return by an employee who came from a business trip of the issued funds, reporting on them to the employer.

1. The rules that determine the procedure for transferring funds from the cash desk to an account in a financial institution.

Here you can set, for example:

• limits on the balance of cash on hand, the procedure for sending funds in excess of the limit to a servicing financial institution;
• regulations for posting the proceeds of the enterprise;
• the procedure for transferring funds to a servicing bank.

1. Norms regulating the use of cash registers.

They may be related:

• with the order of operation of CCP;
• with the procedure for fulfilling the requirements of the legislation on the application of CCP (primarily Law No. 54-FZ);
• with the procedure for interaction between the taxpayer and regulatory authorities (for example, when checking cash registers).

1. Rules governing the documentation of cash transactions.

In the cases provided for by law, information about such transactions may be reflected in unified paper and electronic forms or on forms developed independently by the trade organization. It is important for the enterprise to correctly regulate the use of such documents by responsible employees.

Separate provisions of local norms may regulate, for example, cash transactions with foreign currency (for example, when registering employees of an enterprise on a business trip abroad).

As we noted above, local norms, including those that regulate these procedures, should not contradict those prescribed in the legislation.

Cash transactions in such areas as trade and services, the most massive segment of their implementation, are almost always associated with the acceptance of cash from buyers (clients) (or with payments made through bank cards and alternative instruments). When they are carried out, a trading enterprise, by virtue of the provisions of the law, may be obliged to use cash registers.

What is CCT for?

The purpose of cash registers is to fiscalize cash transactions. Information about the cash turnover in the established secure formats is recorded in the storage devices of the cash register. This information can subsequently be used by a wide range of interested parties.

First of all, the tax authorities. When receiving information about cash transactions with taxpayers' cash registers, the Federal Tax Service monitors the store's revenue and, in cases provided for by law, compares it with the submitted tax reporting.

Data on the actual revenue of the store can also be important in terms of establishing the ability for an economic entity to use a certain taxation system. For example, to use the simplified tax system, revenue should not exceed 150 million rubles. If it is higher, then the company will be obliged to switch to the general taxation system - and the Federal Tax Service, receiving fiscal data on the income of an economic entity, will be able to determine whether the application of the special regime by the taxpayer is legal.

Monitoring the store's revenue will also be of interest to its owners. CCP is a tool that, if used correctly, makes it possible to extremely accurately set the turnover value of a trading enterprise, compare their value in dynamics, correlate with various factors and, as a result, be used in business planning.

Other persons interested in getting acquainted with the dynamics of the store's revenue in accordance with the testimony of the CCP include:

• persons representing the management bodies of the enterprise;
• auditors;
• organization partners;
• investors;
• creditors.

Technologies, through which the cash register documents and, most importantly, transfers payment data to interested parties, are actively developing. From July 1, 2017, Russian entrepreneurs are starting to switch to an innovative type of cash register equipment - online cash registers. These devices are capable, in particular:

• transfer documented data on payments to the Federal Tax Service via the Internet (through the Fiscal Data Operators);
• send cash receipts in electronic form to customers of stores online (also via OFD).

The old-style CCP did not have such functionality. In order to carry out the fiscalization of the revenue of trade enterprises, the specialists of the Federal Tax Service visited these economic entities and read information about the revenue directly from the cash register.

A cash receipt is one of the key documents in the course of fiscalization. Let's study the specifics of its application (and its alternatives, which are provided for by the legislation updated in terms of regulating the use of cash registers) in more detail.

What is a cash receipt (and alternative documents)

Above, we noted that one of the fundamental regulations in the field of regulation of cash transactions - Law No. 54-FZ, is valid until July 1, 2018 in 2 editions.

It should be noted that in the old version of Law No. 54-FZ, the concept of "cash receipt" is practically not disclosed (although it is actively used). In essence, a cash receipt in the context of this source of law is a primary document printed on a fiscal registrar with an ECLZ (or at the level of a cash register similar in function to the technological module) and includes all the necessary details to identify the payment made by the client when paying for goods or services.

In accordance with the revision of Law No. 54-FZ under consideration, all trading enterprises are obliged to issue cash receipts to customers, except for:

• working on UTII and PSN;
• providing services to citizens;
• specified in paragraph 3 of Art. 2 of Law No. 54-FZ in the old edition.

At the same time, firms that work under UTII and PSN, at the request of the buyer, are required to issue a sales receipt for it in the prescribed form, and those that provide services - in any case, issue a strict reporting form to the client.

Above, we noted that the norms of the old version of Law No. 54-FZ are subject to only partial application. This means that firms that do not fall under these exceptions and are required to use CCPs must work according to the new edition of this regulatory act (that is, use online cash registers). And only if the business entity claims exceptions for which the CCP may not apply, its work in the jurisdiction of the old version of Law No. 54-FZ will be possible.

Thus, a sales receipt and BSO, according to the old version of Law No. 54-FZ, replace a cash receipt. At the same time, they are formed without the use of a cash register with an ECLZ or an online cash register. Instead of a cash register, a special receipt printer can be used. Another option is to issue a BSO or a sales receipt manually in accordance with the requirements of the law (for example, BSO forms to be filled out manually must be printed in a professional printing house).

After July 1, 2018, the old version of Law No. 54-FZ will completely lose its force, and all businesses will have to work according to the new version of this regulatory act. It, in turn, clearly defines a cash receipt. It is considered as a primary document generated in electronic or printed form using a cash register with a fiscal drive - that is, an online cash register. The provisions of paragraph 1 of Art. 4.7 of Law No. 54-FZ is established.

According to the new version of Law No. 54-FZ, an alternative to a cashier's check can only be a BSO issued by service providers. However, it is essentially only a modification of a cash receipt, because:

• is created, like a cash receipt, using an online cash register;
• must contain the same details as the cash receipt.

According to the new version of Law No. 54-FZ, the check and BSO differ, in fact, only in the name and scope. At the same time, a company providing services has the right to issue a cash receipt instead of a BSO (but the one that sells goods is obliged to issue a check).

According to the new version of Law No. 54-FZ, a cash receipt or BSO, at the request of the client, is sent to his e-mail or phone as an SMS in electronic form (this option, as we already know, is included in the functionality of online cash desks). It is also possible to place a QR code on a printed check with a link to its electronic version.

If necessary, the following is formed at the online checkout:

• correction checks (if you need to correct an error in the original check or break through the amount that could not be reflected in the CCP memory directly when settling with the buyer);
• return checks (if the buyer returns the goods and receives back the money paid).

Note that to generate a correction check, you need a supporting document. For example, a memo about what were the reasons for the cashier to make an error when breaking through the original check (or the inability to break through the original check). The reasons for this may be different. For example, a power outage at the time of settlement and, as a result, the inability to use CCP.

The Federal Tax Service, having received payment data from the store, reflecting the fact that the taxpayer issued a correction check, has the right to request relevant supporting documents from him. If they are not provided, fines may be imposed on the store.

In the event of a situation in which the outlet has to generate a correction check, it is advisable to immediately inform the Federal Tax Service about this - especially when it comes to breaking through a large amount (the higher it is, the higher the fine will be if the store is recognized as having committed an offense). In addition, you should ask the inspectors for recommendations regarding at what point in time the cash receipt should be generated - on the day the mistake was made (or it was not possible to use the CCP), or later (but in any case, this must be done within the working day, at an open cash register).

Cash receipt, sales receipt, BSO according to the old or new version of Law No. 54-FZ are not the only documents that can be generated during cash transactions. We will study the specifics of the application of other, no less important documents from the point of view of conducting effective accounting of cash transactions for commercial enterprises and the implementation of legal requirements.

Other primary documents when conducting cash transactions

Again, depending on the applicable version of Law No. 54-FZ, a trading company may be required to apply different documents that supplement those discussed above (or replace them in cases provided for by law).

In the event that a company has chosen to operate in the jurisdiction of the old version of Law No. 54-FZ, then it will be able to use its provisions governing the use of documents that are issued to customers instead of cash receipts (that is, sales receipts and BSO).

The issuance of such documents to buyers is accompanied by the maintenance of check books and forms. They may be requested by the Federal Tax Service during verification. The taxpayer has the right to use his own forms of these accounting books or keep records on unified forms. For example, to reflect information about issued BSOs, a unified form 0504045, which was put into circulation by Order of the Ministry of Finance of Russia No. 52-n, issued on March 30, 2015, can be used.

When working with a cash desk (moreover, both when making settlements in the jurisdiction of the new version of Law No. 54-FZ, and when using the exceptions that are established by this law in the old version), an economic entity is obliged to apply such documents as:

• cash book;
• incoming and outgoing cash orders.

Their use, therefore, is not directly related to the use (or non-use) of cash registers or the method of payment (cash or card). But, of course, the fact of using an online cash desk can affect how the specified documents are maintained.

We will study the specifics of the main cash documents - PKO, RKO and cash book, in more detail.

Cash books and warrants: application specifics

The use of cash books, PKO and RKO should be considered in the context of 2 different groups of legal relations:

Implemented IP

Entrepreneurs have the right not to apply these documents. But, nevertheless, the legislator does not remove the obligation to record revenue from individual entrepreneurs. In practice, they may reflect information about their revenue in the Book of Income and Expenses. The Federal Tax Service, when checking an IP, has the right to request this document and study it.

Carried out by legal entities

In turn, the organization can not do without the use of the above documents. The legislation obliges them to use in cash settlements:

1. Receipt cash orders.

It is necessary to issue a PKO when accepting cash at the cash desk. In practice, the use of PKO by a trade organization is carried out after the receipt of the proceeds by the cashier at the end of the working day. In this case, the order is formed for the total amount of funds received at the cash desk.

If necessary, PKOs are supplemented by documents certifying the amount paid to the cashier. The incoming cash order has a detachable part, which must be transferred to the person who deposited the money in the cash desk of the enterprise.

1. Expenditure cash orders.

In turn, RKOs are issued when cash is issued through the cash desk. For example, an accountable employee who is asked by his superiors to purchase certain things at the expense of the store.

Similarly, RKO can be supplemented by documents certifying the amount of money issued from the cash desk. The RKO must contain information about the identity document of the recipient of funds. In cases provided for by law, funds may be issued by proxy. In this case, the RKO is supplemented, depending on the type of power of attorney, with its original or a copy.

1. Cash books.

They reflect information on issued PKO and RKO for each day of settlements. Accordingly, if no calculations were made, then the cash book is not filled out.

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The considered cash accounting documents can be maintained both in paper and in electronic form (many modern accounting programs provide for such functions). Paper versions of debit and credit orders, as well as accounting books, are compiled using unified forms, which were put into circulation by Decree of the State Statistics Committee of Russia No. 88, adopted on August 18, 1998.

The right to fill out RKO and PKO have:

• chief accountant of the organization, his subordinates;
• the director of the organization, if the chief accountant is not hired in the staff of the company, or if the authority to fill out the RKO and PKO is not transferred to other responsible employees.

The transfer of powers to fill out cash documents, as a rule, is carried out by including the procedure for the execution of these powers in the official duties of an employee of the company. Which, in turn, are reflected in the employment contract or job description of the employee - documents signed by a person during employment.

In practice, cash orders and the book of accounting reflect links to accounting accounts, on which various business transactions are recorded. The results of such operations are reflected in the financial statements. Thus, this means that cash accounting in organizations is supplemented by the need to use accounting registers.

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Which cash documents have been canceled since 07/01/2017

Previously, before the widespread introduction of online cash registers, merchants were required to use a number of other documents in addition to those discussed above when making settlements on cash registers. Namely:

• act on the transfer of readings of KKM meters (form KM-1);
• an act on taking readings of KKM meters when the device is handed over for repair and returned to the user (KM-2);
• act on the return of funds to the buyer (KM-3);
• magazine for the cashier-operator (KM-4);
• registration log of KKM, which work without a cashier-operator (KM-5);
• reference report (KM-6);
• information about KKM counters and the amount of revenue (KM-7);
• log of calls to technical specialists (KM-8);
• the act of checking cash in cash (KM-9).

Thanks to the capabilities of online cash registers, documents similar in purpose to those indicated above are transferred to the Federal Tax Service automatically, in electronic form. And this is not the only innovation in terms of documenting cash transactions. The new legislation prescribes to conduct it according to completely different principles than when carrying out cash transactions in the jurisdiction of the old version of Law No. 54-FZ.

How cash transactions are documented under the new Law No. 54-FZ

In accordance with the updated rules for documenting cash transactions, users of online cash registers can:

1. Issue PKO:

• using fiscal records that are stored in the memory of the online cash register (in this case, if necessary, it is possible to print these records in paper form using the established formats);
• supplementing the order with a receipt, which is generated in electronic form (at the same time, if necessary, it can be sent to the person who deposited the cash at the cash desk by e-mail).

Fiscal records are reflected in the CRE memory in the form of the following main types of documents:

• reports (on registration of cash registers with the Federal Tax Service, changes in its parameters, opening and closing shifts, closing the fiscal accumulator, current settlements);
• cash receipts or BSO, as well as similar documents for the correction of fiscal records;
• OFD confirmations.

All of these documents are stored in the memory of the fiscal drive, a key technological component of online cash registers. Those types of documents that relate to reports must be stored in the memory of the drive for 5 years after the end of its life.

What formats of fiscal records should be used at online cash registers are approved by regulatory agencies - primarily the Federal Tax Service of the Russian Federation. The rules for the use of such records and the requirements for their storage may change - also in accordance with the regulations of government departments.

The current formats of fiscal records and details of documents generated using online cash registers were introduced by Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/229.

1. Fill out the cash register on an electronic form. In addition, an outgoing cash order can be signed using the EDS of the recipient of funds.

Of course, organizations using online cash registers are not prohibited from using cash orders in paper form. However, the use of electronic versions of RKO and PKO can be much more convenient. Thanks to the automation of their filling (as we noted above, it can be carried out using modern accounting programs), a trading enterprise can significantly increase the efficiency of business processes.

The most important procedure that characterizes the documentation of cash transactions by trade enterprises that use online cash registers is the formation of a shift closing report.

It should be noted that its use is in no way connected with the maintenance of the cash book, the issuance of PKO and RKO - this report reflects the fact that a trade enterprise uses cash registers. But in this case, this report becomes one of the key tools for documenting cash transactions.

Previously, when trading enterprises used regular cash desks, at the end of the shift, the cashiers generated a Z-report. Based on the information that was reflected in it, a journal was filled out in the KM-4 form and a certificate in the KM-6 form.

Trade enterprises that use online cash registers, as we noted above, have the right not to use such documents as KM-4 and KM-6 in their work (instead of them, the online cash desk uses other formats for documenting cash transactions automatically). Accordingly, the Z-report is not generated at the online checkout upon completion of the shift.

At the same time, its analogue is being formed, and, moreover, practically of the same name - “Shift closing report”, in electronic form (at the same time, if necessary, the user of the online cash register has the opportunity to print it on paper). On its basis, a trading company must issue a PKO (in paper or electronic form - in the manner we have discussed above), and reflect information about the receipt order in the cash book.

Since when using new cash registers, it is not necessary to maintain forms KM-4 and KM-6, at the end of the shift, the online cash register automatically generates a report on the closing of the shift, on the basis of which the PKO is drawn up and an entry is made in the cash book.

An important nuance: the report on the closing of the shift, generated at the online checkout, may reflect data on various operations:

1. Full payment for goods.

It can be noted that in this case, the posting DT 50, KT 90-1 is recorded in the accounting registers of the company.

1. Partial payment for goods.

Here wiring DT 50, KT 62-1 is used.

1. Prepayment.

It uses wiring DT 50, KT 62-2.

Thus, in practice, a store may need to create 3 different cash receipts (each of which will contain separate transactions).

Note that similar entries are recorded by business entities in accounting registers even if firms do not use CCP.

The report on the closing of the shift on the online checkout must be created no later than 24 hours after the opening of the shift. If the shift is not closed on time, then the fiscal accumulator will not function correctly (and if the Federal Tax Service finds out about this, it can apply penalties to the trading company).

It would also be useful to study a number of nuances that characterize the use of tools for documenting cash transactions when using an online cash register when returning goods. This procedure is, in fact, the opposite of the one in which the store draws up the sale of goods. Therefore, when documenting it, another tool is used - RKO.

The procedure for returning goods by customers, thanks to the functionality of online cash registers, is much more simplified in comparison with its implementation when using old-style cash registers. In particular, the seller does not need to fill out an act in the KM-3 form. In addition, a cash receipt reflecting the return operation is transferred to the Federal Tax Service through the OFD in the same way as a regular check when goods are released.

But, nevertheless, the cashier will still have to perform some actions to document the operation to return the goods. Namely:

1. Break the return check.

1. Issue cash settlement for the amount of the refund.

1. Familiarize yourself with the section of the report on the closing of the shift, which reflects information on the return of goods (for this purpose, separate details are provided in the report structure).

1. In the PKO, which is compiled on the basis of revenue, indicate the difference between the amount of revenue and the amount of the return.

Note that when returning the goods the next day after its purchase and later, the cash receipt does not need to be punched - you just need to issue an RKO. At the same time, funds are issued from the cash desk, and not from a cash storage place (as a rule, this is a CRE box). An exception is the return of an advance payment for a product. If it is carried out, then the return check should be punched at the online checkout in any case, and the funds should be issued to the buyer from the CCP box.

Cash balance limit

Having become acquainted with the specifics of documenting cash transactions, we will study one more aspect of conducting the relevant operations - compliance with the limit of the cash balance in the cash desk of the enterprise.

What is it and what is it used for?

The cash limit is understood as the limiting indicator of the amount of funds that are placed in the cash desk of a trading enterprise. If it is exceeded, then the excess amount of funds is subject to transfer to a servicing financial institution. An exception is if the appearance of an excess amount of cash is due to the need for the trade enterprise to pay salaries to its employees, or to fulfill certain social obligations to them.

1. Based on the volume of incoming revenues.

For this purpose, the following formula is used:

LC \u003d OP / RP * IP,

LK - cash limit;

OP - the volume of cash receipts at the cash desk;

RP - billing period for which the cash limit is considered (it should not exceed 92 business days);

IP - the interval between the days in which the collection takes place (delivery of cash to the bank by the store).

At the same time, the IP indicator should not be more than 7 days if there are banks in the settlement where the trading enterprise is located, and no more than 14 days if there are no financial institutions in the settlement.

1. Based on the volume of outgoing receipts.

In this case, another formula is applied:

LK \u003d OV / RP * IP,

LK, RP, IP - parameters familiar to us;

OV - the amount of payments from the cash desk.

At the same time, the amount of money is deducted from the OB indicator in order to pay the wages of the store to its employees, as well as the fulfillment of social obligations to them.

The way in which the cash limit should be observed is fixed in the provisions of the local regulations of the trading company. It should be noted that in case of violations of the implementation of the norms of this order in relation to the economic entity, the Federal Tax Service may apply penalties.

The cash limit has the right not to be established and not observed by individual entrepreneurs, as well as legal entities that fall under the criteria of a small business. At the same time, the director of an organization that decides not to use the cash limit must issue an order to this effect.

Separate features are characterized by settlements through the cash desk between legal entities - despite the fact that, in the general case, organizations prefer to pay each other in a non-cash format. Let's study these features in more detail.

Settlements between legal entities

At the beginning of the article, we agreed that we would consider cash settlements in the context of legal relations, one of the parties to which is an individual (buyer, client of the company), but made a reservation that, in principle, scenarios are possible in which both participants in such legal relations are legal entities. Despite the fact that in most cases it is preferable for organizations to pay by bank transfer, in some cases they have to use cash.

The funds that have entered the cash desk of the organization can be spent in cash only for those purposes that are expressly provided for by law. These goals include, first of all, settlements for goods and services with counterparties (both in the status of legal entities and registered as individual entrepreneurs).

In general, the need for cash settlements between legal entities arises if any of the partners for one reason or another does not have access to a bank account (for example, if it is blocked due to the expiration of the electronic signature). Or - if the calculations need to be made very quickly (faster than 3 banking days - the usual term for settlements between legal entities, although, of course, many modern banks carry out such calculations almost within a few seconds).

The main regulatory act in accordance with which cash settlements between legal entities are carried out is Instruction of the Bank of Russia dated 07.10.2013 No. 3073-U. Paragraph 6 of this regulatory act states that the maximum amount of cash settlements under an agreement between legal entities should not exceed 100 thousand rubles. Or - a similar amount in foreign currency, if one of the parties to the agreement is a foreign company.

It should be noted that when making settlements between a legal entity and an individual, the specified limit does not apply - this is indicated by paragraph 5 of Directives No. 3073-U. However, if settlements are made with an individual entrepreneur, then the limit will need to be observed.

Cash can be transferred not only between legal entities independent of each other, but also between the central office of a large organization and its branches. In this case, the limit on the amount of funds also does not apply. The procedure in accordance with which the transfer of funds in such cases is carried out is established in the provisions of the local regulations of the legal entity.

The transfer of funds from one business entity to another (between the head office and a separate division of the company) is carried out using the familiar cash orders and cash book.

Fiscalization and documentation of cash transactions: features of the differentiation of procedures

Obviously, the legislative norms governing the conduct of cash transactions are not always formulated in a sufficiently systematic way. In many cases, in order to correctly interpret one or another norm, it is necessary to study several more. This feature characterizes, first of all, such procedures as fiscalization and documentation of cash transactions. In a number of aspects they are closely related, but in fact they are independent.

Let's try to consider how fiscalization and documenting cash transactions are correlated (and in what areas they are distinguished) in the table.

Liability for violation

Conducting cash transactions is a procedure that, as we have already seen, is quite strictly regulated by law. Violation of the relevant norms prescribed in the law can lead to severe sanctions against the business entity. It would be useful to explore what the consequences of such violations might be.

But first, let's consider how the inspection bodies - first of all, the Federal Tax Service - can be familiarized with the fact of violations of cash discipline by an economic entity.

The main mechanism for such familiarization is an on-site inspection. Its main goals are to identify actions by officials of a trading enterprise that allow us to talk about violations of cash discipline or directly testify to this. Such actions include:

• untimely preparation of accounting documents for revenue, incorrect application of such documents;
• exceeding various limits - the balance of cash on hand, settlements between legal entities;
• use of faulty or non-compliant cash registers;
• failure to comply with the requirements of the law regarding the use of cash registers or the preparation of documents that are alternative to cash receipts (such as sales receipts, BSO);
• allowance for discrepancies in accounting documents;
• direct violations of the law regarding the organization of accounting for cash receipts;
• violations during the introduction by the organization of local norms on the organization of the work of the cash desk.

In the course of checking the activities of an economic entity for the quality of compliance with cash discipline, the Federal Tax Service may request:

• documents used by an organization or individual entrepreneur for the purpose of accounting for cash transactions;
• fiscal data stored in the memory of the cash register;
• documents related to the use of cash registers (carrying out its maintenance, repair);
• accounting registers;
• local regulations governing the conduct of cash transactions (for example, an order on setting a cash limit or on non-use of the corresponding limit by a small business);
• various business reports.

Regarding certain documents on economic activity and the facts that characterize it, inspectors have the right to request various explanations in free form from the management and other representatives of the trading enterprise.

Among the most serious penalties that the Federal Tax Service can apply to a trading company are those prescribed in the provisions of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation for cases of violations by taxpayers of the procedure for using online cash registers.

So, non-use of online cash registers of a new type by a store can lead to a fine:

• issued to an official of the store - in the amount of 25-50% of the revenue that the store received, but did not break through at the checkout (at the same time, the minimum fine is 10 thousand rubles, regardless of revenue);
• for the store as a legal entity - in the amount of 75-100% of the proceeds not broken through at the checkout.

In case of repeated violation of the law on the use of cash registers, as well as in the event that the amount of revenue not broken through at the checkout reaches 1 million rubles, then significantly more stringent sanctions are applied to the business entity in the form of:

• disqualification (prohibition to carry out professional activities) of an official for a period of 1-2 years;
• suspension of the store for up to 90 days.

The sanctions for using a faulty online cash register are less severe, but, nevertheless, they cannot be ignored. These are the fines:

• for officials - in the amount of 1500 - 3000 rubles;
• for a trade organization as a legal entity - in the amount of 5,000 - 10,000 rubles.

Separate penalties are established for the failure of the seller to issue an electronic cash receipt to the buyer. In such cases, a store official may be fined 2,000 rubles, and the store, as a legal entity, 10,000 rubles.

Other possible sanctions of the Federal Tax Service for violations in the field of cash discipline include:

1. The application of fines for violation of the accounting rules by the company (as we already know, the reflection of records of cash transactions in them is the most important component of compliance with the legislation on documenting such transactions).

In case of detection of violations in this direction of accounting by the Federal Tax Service on the basis of the provisions of Art. 15.11 of the Code of Administrative Offenses of the Russian Federation can:

• to fine an official of a trade enterprise for 5-10 thousand rubles;
• in case of repeated violation - fine the official for 10-20 thousand rubles or disqualify him for up to 2 years.

In this case, the violation should be qualified as gross. These violations include:

• distortion of data in accounting registers, which leads to an underestimation of taxes by 10% or more relative to those that could be calculated with correct entries in the registers;
• deliberate distortion of 10% or more of any indicators in the financial statements;
• reflection in the registers of accounting for the fact of economic activity that does not actually exist (imaginary, feigned);
• formation of reporting not on the basis of accounting registers;
• use of accounts not based on accounting registers;
• lack of primary documents;
• non-use of accounting registers by a trade organization.

1. Additional taxes (with the subsequent obligation of the trade organization to pay not only them, but also fines and penalties accrued in cases provided for by law).

The reason for additional taxes may be, for example, the regular issuance of large sums of money to employees on account of expense orders - such payments can be equated to wages, and the Federal Tax Service can accrue personal income tax on them.

It is in the interests of a trading organization to establish local rules according to which the responsibility for observing cash discipline in the company will be assigned to certain persons. For example, it can be the chief accountant or employees who are directly subordinate to him. But it should be borne in mind that in case of serious violations of the norms of the legislation on cash accounting, the director of the organization or an individual entrepreneur who owns a trading business is primarily responsible.

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Russian accountants and entrepreneurs from the "enraged printer" - hello! The next "innovative modernization" will add new worries and expenses to these categories of people. However, in the core of the adopted law on online cash registers, there is, of course, a healthy grain. Let's figure it out.

How is an online checkout different from a regular checkout?

• The main difference between an online cash desk and cash registers familiar to Russian business is the ability to send reports to inspection bodies immediately and electronically.
• Moreover, checks for consumers can also be generated electronically and sent to them by e-mail or SMS.
• At the same time, new cash registers do not lose their old capabilities - printing ordinary paper checks.
• Instead of the classic electronic tape, on which information about the transactions performed is stored, new cash registers should be equipped with special "fiscal drive" protected by encryption.

• A cash register designed to transfer fiscal data online must have one of the options for connecting to the Internet. Fortunately, the owners of online cash desks have choosing the option that is most convenient for their conditions. It could be:

  • wired connection to the network;
  • connection via Wi-Fi;
  • built-in 3G modem.
• Another very reasonable element of the law: online cash register does not have to be connected to the Internet directly at the time of payment and check generation. Otherwise, interruptions in communication would lead either to paralysis of the enterprise or to serious fines. Under the law, online cash registers can hold fiscal data and send it when the connection is restored. However, you should take into account: data delay of more than three days is considered a violation and leads to a fine.

Stages of transition to online cash registers from 2016 to 2018

One of the main things you should know in order not to get into trouble. Now we will deal with the dates specified in the law in order to understand until what time you need to have time to switch to online cash registers and how to use them in different years.

July 15, 2016 – the new cash register law comes into force

Yes, it sounds scary - it's about to happen. However, do not worry too much - the law comes into force "except for certain provisions", and in these "separate provisions" - the whole point.

By and large, only fines for non-use of CCPs change directly on July 15 - frightening and cruel fines, which we will discuss in detail.

From the same moment, newly acquired online cash registers can be registered with regulatory authorities. However, CCPs operating in the old fashioned way can still be registered.

February 1, 2017 - end of registration of old cash registers

One of the turning points for the entry of the new law into force. Before it, Russian entrepreneurs will be able to register with the Federal Tax Service both an online cash register and a device that works in the old way.

After it - only online cash registers. However, we watch our hands - it is still possible to work with old cash registers.

And one more thing - from this day on, entrepreneurs continue to issue paper checks to customers without fail, however, upon request, they must also provide an electronic one.

July 1, 2017 - "Day X"

And here is the "X-day". From now on, only online cash registers are used, a fine is charged for using old cash registers.

January 1, 2018 - full turn

On this day, the rules of the game are turned upside down. Previously, you issued paper checks by default and electronic checks on demand. Now electronic will be issued by default.

Hmm… How do I imagine the picture: January 2, 2018, five minutes before the end of the retail sale of alcohol. Department store. The queue is irritating. The saleswoman has been crying for a quarter of an hour trying to find out from the homeless Uncle Fedya his e-mail or mobile phone number in order to give him a mandatory electronic receipt for a bottle of Sister Palyonushka vodka. And Uncle Fedya had neither one nor the other in his birth. Sadness.

UTII and patent vs. online cash registers

The next snag is that now payers of some taxation systems have the right to do without CCP at all. However, the law on online cash registers still does not bypass them.

So, when will payers of UTII and the patent system be required to switch to online cash register equipment - and will there be any preferences for them during the transition?

And at the same time, they have the right to put the costs of acquiring and connecting an online cash register into a tax deduction.

Not bad ... but it was, of course, better without cash registers at all.

Who can not use online cash desks at all?

Soon, soon Russian businessmen will envy this guy. The terrain is difficult to access - no online cash desks.

Business in remote areas

“Remote and hard-to-reach areas” listed in the decrees of regional authorities will be free from online cash desks. However, it should be remembered that cities, regional centers and urban settlements will live according to general rules, even if they are territorially related to these most inaccessible areas.

Types of businesses that are free from cash desks under current legislation

From the use of cash registers, not only the payer of the two tax systems, but also entrepreneurs who provide certain types of services to the population, regardless of the taxation system, were legally exempted.

The preferences associated with UTII and the patent system have been abolished, but the rest remain in force. Without the use of online cash desks, enterprises engaged in trade will be able to work:

• ice cream and draft soft drinks from kiosks;
• beer, milk, kvass, vegetable oil, kerosene and live fish from tanks;
• vegetables, fruits and gourds waddle;
• newspapers, magazines and related products (the share of sales of newspapers and magazines in the total turnover must be at least half);
• travel tickets and coupons in urban public transport;
• lottery tickets;
• tea and related products on long-distance and suburban trains;
• meals for students and employees of schools, secondary schools and universities during classes;
• postal envelopes and stamps (only if they are sold without extra charge);
• religious literature and other objects of worship;
• medicines (only in rural areas, in pharmacies located in feldsher points);
• peddling trade in small retail;
• trade in markets, fairs and exhibition complexes outside permanent trading premises.

New fines for cash registers

But this news certainly will not please anyone.

Increase in fines for non-use of CCP

Failure to use cash registers is now punished much more seriously than before.

Penalizing a percentage of a purchase made outside the checkout is something new.

Special punishment for recidivism

Previously, officials and legal entities were punished for repeated violations in the field of non-use of CCPs in the same way as for the first. From now on, no.

• For officials, a repeated violation can lead to disqualification for a period of one to two years.
• For legal entities and individual entrepreneurs - to an administrative suspension of activities for up to ninety days.

Using old cash registers instead of online cash registers

• Officials - 1.5-3 thousand rubles.
• Legal entities - 5-10 thousand rubles (may be replaced by a warning).

Non-delivery of the check to the buyer

This includes both refusing to send an electronic check and refusing to provide a paper version of this document upon request.

Under the new 54-FZ "On the use of cash registers" almost all retail fell: in 2018 online cash registers put the majority of businessmen. And by July 1, 2019, all entrepreneurs should use cash register equipment - even on UTII and PSN without employees.

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

Online cash desks. Last news

• From January 1, 2019, new requirements for online cash registers are introduced. Fiscal data format changes: new version of FFD - 1.05. If the cash register was registered with FFD 1.0, it will have to be re-registered. The VAT rate will also be changed: from January 1, 2019 - 20%. Online cash registers will have to print checks indicating exactly this rate. Learn more about how to reconfigure the CCP >>
• The State Duma adopted amendments to 54-FZ. They say that after receiving an online payment, a check must be generated no later than the next business day.
• From July 1, 2019, it will be necessary to punch a check after payment by an individual through a bank.
• For non-cash payment, if the buyer's e-mail address or phone number is unknown, you need to print the receipt and give it along with the goods.
• From July 1, 2019, it will be necessary to punch checks when offsetting an advance payment: two cash documents will be required - when receiving an advance payment and when transferring goods.
• If the entrepreneur ceases his activity and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is deregistered automatically.
• The concept of settlements has been expanded: now they include not only any movement of money in cash and by bank transfer, but also the offset of prepayment (for example, sales with gift cards).
• The procedure for actions in the event of a breakdown of the fiscal drive has been approved. Now we need to hand over the broken FN to the manufacturer for examination. If the breakdown occurred due to a manufacturing defect, it is made free of charge. Within five working days from the date of the breakdown, you must submit an application for registration (re-registration) of the cash register with a new drive or for deregistration. If data can be read from a broken FN, they must be transferred to the tax office within 60 days.
• For individual entrepreneurs on a patent and UTII payers, the introduction of online cash desks was postponed until July 1, 2019.
• Entrepreneurs who do not have employees and concluded employment contracts received a deferment. If the entrepreneur hires workers, he must register a new cash desk within 30 days.
• In 2018, the tax authorities can fine an entrepreneur up to 50% of the amount received during the period of trading without an online cash desk, but not less than 10,000 rubles. Companies face a fine of up to 100%, but not less than 30,000 rubles. From July 1, sanctions will also be introduced for the use of cash registers in fictitious settlements: organizations can be punished in the amount of up to 40,000 rubles, individual entrepreneurs - up to 10,000 rubles. There will also be fines for labeled goods incorrectly indicated on the receipt: up to 100,000 rubles can be recovered from companies, and up to 50,000 rubles from an entrepreneur. The same amounts will be fined if fiscal data is not submitted to the tax office on time.

Online cash desks began to be phased in in 2016, but since then the situation has changed more than once. Below are the answers to the main questions about the application of new CCPs in 2018-2019.

Watch the recording of our seminar, where Ivan Kirillin, head of the sales department at My Warehouse, spoke about the latest changes in Federal Law 54: how to choose a cash register taking into account the new requirements, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.

Who is affected by the new edition of 54-FZ

Who is required to use online cash registers in 2018-2019?

Do you need online cash desks for UTII and a patent in 2019?

Online cash desks for UTII and a patent are needed from July 1, 2019. But, if you work in catering or retail and have hired employees, you had to switch before July 1, 2018.

Are online cash desks used under the simplified tax system in 2019?

Yes. Those who trade in excisable goods in 2018 should have already used online cash desks. If you are not already doing so - Those who are employed in the catering industry and have hired employees should have registered a CCP before July 1, 2018. And those who do not have workers received

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

Until July 1, 2019, organizations and individual entrepreneurs providing services to the public can issue BSOs in paper form. An exception is made only for public catering. After this date, you need to switch to an electronic format. BSOs are printed on a special CCP - an automated system for strict reporting forms. The requirements for checks and forms have changed - new details have been added, for example, it is necessary to indicate the serial number of the fiscal drive and the name of the OFD. All

Is it necessary to install cash registers in vending machines?

From July 1, 2018, vending machines must be equipped with cash registers. You can use one checkout for all devices. If you are an individual entrepreneur without employees and trade using automatic machines, you can not use KKM until July 1, 2019.

Was it necessary to use online cash registers in catering in 2018?

About the new cash register equipment

How much will the online checkout cost?

The cost of a new CCP is, according to the Ministry of Finance, about 25,000 rubles. You can buy cheaper from us: for example, the "Economy" kit. It includes an online cash register, a one-year contract with OFD and a cash register program. All prices -

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

Do I need to contact the technical service center (TSC) to register a new type of cash register? Who maintains online checkouts?

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

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

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

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

Can I send a check to the buyer directly from My Warehouse? Including SMS?

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

What to do with the return of goods in MyWarehouse under the new scheme?

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

How to work with goods without a barcode in MyWarehouse, for example, with bulk goods?

Barcodes are in no way related to the requirements of the 54-FZ law, they are used for convenient work with goods. MySklad supports search by name and work with weight goods.