Online cash desks: who, how and when should use them. Mandatory introduction of cash registers for individual entrepreneurs and LLC

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.

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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 when he was born. 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.

The timing of the transition to online cash registers is not the same for everyone. There is a category of “beneficiaries” who are allowed by the new rules to switch to online cash registers gradually, and not immediately from February 2017.

We will advise on the timing of the transition to the online checkout.

Leave your phone number, we will call you back and answer your questions!

When did the new version of Law No. 54-FZ enter into force and why is this date important

On the basis of paragraph 1 of Article 7 No. 290-FZ, the new version of Law No. 54-FZ entered into force on July 15, 2016. The exception is certain provisions for which their own deadlines are set.

July 15, 2016 is perceived by many as an obligation to make a mandatory transition to online cash registers from this date. But the specified date is important because for individual organizations and entrepreneurs (in the text below - enterprises) from July 15, 2016, the law is retroactive. In other words, the new version of No. 54-FZ allows you to use its old provisions that were in effect until 07/15/2016.

Important: Article 7 of the Federal Law 290-FZ is amended, which for some small businesses postpone the transition to online cash registers until July 01, 2019.

In addition, from July 15, 2016 to January 31, 2017, inclusive, provisions No. 54-FZ on the mandatory conclusion of an agreement with the OFD operator and on the transfer of data with its help to the tax authorities on the basis of paragraph 5 of Article 7 No. 290-FZ can be applied enterprises so far on a voluntary basis. But already from February 01, 2017, this voluntary procedure becomes a duty.

When is the mandatory transition to online cash registers

From February 01, 2017, those entrepreneurs and organizations for which Article 7 No. 290-FZ does not provide for the right to defer, are required to switch to online cash registers and begin transferring their data when making settlements to the tax authority through fiscal data operators (OFD).

From that moment on, for these persons, the possibility of using cash registers in the old order is lost. But not at once!

Find out about the timing of the transition to online checkout!

Leave your phone number, we will call you back and answer your questions!

You can use the cash desk in the old order until July 01, 2017.

Based on paragraph 3 of Article 7 No. 290-FZ, enterprises are allowed to:

• until January 31, 2017 (inclusive!) register cash registers in the manner established by the old version of Law No. 54-FZ, which was in force until July 15, 2016, and regulations adopted in accordance with this version of the law;

• it will be possible to apply, re-register and de-register cash registers, including those registered in the old order (until January 31, 2017 inclusive), in accordance with the old version of Law No. 54-FZ and regulations adopted on its basis but only until July 01, 2017.

In other words, if an enterprise that is obliged to use cash register equipment for settlements decides to register cash registers in the same order, then up to January 31, 2017 it will be able to do this, and already on February 01, 2017 it will be refused. At the same time, from July 01, 2017, such an enterprise will have to make a mandatory transition to online cash desks.

The timing of the transition to online cash desks for various categories of entrepreneurs can be found in the TABLE (PDF file).

In addition, despite the fact that paragraph 3 of Article 7 No. 290-FZ states that the re-registration of cash registers registered before 02/01/2017 can be carried out according to the old procedure until 07/01/2017, the tax inspectorate claims that the re-registration of such a CCP can also be performed only until February 01, 2017 and no later.

And from February 01, 2017, everyone who applied for registration of a CCP will be required to conclude an agreement with the OFD operator and begin to transfer fiscal information to the tax authorities in the process of settlements with customers.

From this date, registration and re-registration of cash registers that do not support work with the tax authority through the OFD is not allowed.

The stages of transition to online cash registers are shown in the table (clickable):

However, the exception is those enterprises that, on the basis of paragraph 7 of Article 2 of the already new edition of Law No. 54-FZ, operate in areas remote from networks. Such enterprises can use cash registers for settlements, which do not transmit data through the OFD operator.

But it is possible to work with such cash registers only if the area is officially recognized as remote from the network by the state authority of the subject of the Russian Federation. Moreover, this body must approve the list with such areas, based on the analysis of the provisions of paragraph 7 of Article 2 of the new edition of Law No. 54-FZ, after these amendments come into force. Those. since July 15, 2016.

"... At the same time, the Federal Tax Service of Russia informs that in the presence of circumstances indicating that organizations and individual entrepreneurs have taken all measures to comply with the requirements of the legislation of the Russian Federation on the use of cash registers (for example, they have entered into an agreement with the manufacturer of fiscal drives on the supply of a fiscal drive ), then they are not held accountable (The relationship between the provisions of parts 1 and 4 of article 1.5, part 1 of article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The relevant clarifications were given by the Ministry of Finance of the Russian Federation in letter No. 03-01-15/33121 dated May 30, 2017."

Benefit for switching to online cash registers

It is not provided for everyone, but only for those to whom the old version of Law No. 54-FZ granted the right not to use cash registers in calculations. These beneficiaries include:

• entrepreneurs who work on the patent tax system, and entrepreneurs and organizations using UTII for those types of activities for which this regime is established on the basis of clause 2 of article 346.26 of the Tax Code of the Russian Federation (clause 7 of article 7 No. 290-FZ). But these persons may not use the CRE and not switch to the online cash register until 07/01/2018 only on the condition that they issue documents confirming the payments made at the request of their customers. At the same time, for these purposes, the procedure for issuing and the requirements for these documents are established by the old version of Law No. 54-FZ. In addition, registration with the help of these documents is possible only for cash settlements and (or) settlements using payment cards in the acquiring mode;

• Entrepreneurs and organizations providing services or performing work, regardless of the taxation system they apply, have the right until July 01, 2018 also not to apply cash registers and not to switch to online cash registers (clause 8 of Article 7 No. 290-FZ). But this is only possible on the condition that, when settling accounts with clients, they issue strict reporting forms in accordance with the requirements that were in effect in the old version of Law No. 54-FZ. Moreover, the right to use BSO in the old order until 07/01/18 applies only to cash payments and (or) using payment cards. Besides, important is the wording "performing work", which is given in paragraph 8 of Article 7 No. 290-FZ, since in the old version of Law No. 54-FZ strict reporting forms were issued only when providing services (!) to the population. And this is controversial;

• organizations and entrepreneurs, to whom the old version of No. 54-FZ granted the right not to apply CCP, retain this right until July 01, 2018 on the basis of clause 9 of Article 7 No. 290-FZ. These persons include enterprises, including those listed in paragraph 3 of Article 2 of the old version of No. 54-FZ. For example, these are enterprises operating in remote areas, etc. They also start working taking into account the new requirements only from July 1, 2018;

• Entrepreneurs and organizations that trade using vending machines (vending) have the right until July 01, 2018 also not to use cash registers as part of these vending machines.

On July 15, 2016, Federal Law No. 290-FZ came into force, which amends Law No. 54-FZ "On the use of cash registers"

Now most businessmen should switch to online cash desks, and all cash registers will send electronic versions of checks to the Federal Tax Service via the Internet. You will need to replace the electronic tape with a fiscal drive, connect the cash register to the network and conclude an agreement with a fiscal data operator to send checks.

Online cash desks in 2017: basic provisions

1. The scheme of work with tax authorities has changed, all data from checks will be sent to the Federal Tax Service via the Internet.

2. The registration of a cash register has been simplified, there is no need to go to the tax office, just go to the nalog.ru website and register a cash register through your personal account.

3. Entrepreneurs who do not currently use cash registers will be required to purchase online cash registers and send data to the tax service by July 1, 2018.

4. The changes also affected checks and strict reporting forms, now they will increase the amount of data that must be present.

5. So-called fiscal data operators have appeared, they will receive, store, process and transfer fiscal data to the Federal Tax Service.

6. Cash registers will technically become a little different, EKLZ will replace the fiscal drive.

7. Not everyone will be required to use online cash registers, there is a list of activities that will not need a new CCP.

Application of CCP in 2017 - how it will be

The buyer comes to the store for a purchase, the cashier scans the barcode on the package, the fiscal drive located inside the cash register saves the check, signs it with a fiscal sign, and sends the data on the OFD check. The fiscal data operator processes the information, sends the response back to the cashier, and the receipt data to the Federal Tax Service.
Then the buyer receives a check, or 2 checks at will (one paper and one electronic, by mail or phone)

Therefore, in accordance with the law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the check penetration speed will not depend on the Internet speed, the data will be transmitted in parallel, and even if the network fails, the check information will be transferred to the OFD later, as soon as the connection is restored.

Mandatory details of checks and BSO for online cash registers

In view of the new requirements that relate to cash registers, new requirements have appeared that are now applied to checks and BSOs. They must contain the following information:

Information about the tax system of the seller
- website address of the fiscal data operator
- sign of settlement (income or expense)

- form of payment (cash or electronic payment)
- the amount of the calculation with a separate indication of the rate and amount of VAT
- serial number of the fiscal drive
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or BSO is transmitted in electronic form

Registration of cash register in the tax: how to register a cash register in a new way

Registering a cash register with data transfer will be much easier and faster than a regular one. The owner will only have to register on the website of the tax service nalog.ru and leave a request for fiscalization of the cash register, then sign the application with his electronic signature and wait for confirmation.

After the tax service receives this information, it will send the registration data to the entrepreneur, and the data on fiscalization will be entered into the device. Now it will not be necessary to visit the Federal Tax Service in person with a cash register, as well as conclude an agreement with the CTO.

Online checkout cost

After the law officially came into force, it became clear that the use of online cash registers for business would become mandatory. Let's figure out how much an online cash desk costs and what the cost of the most budget online cash register will consist of:

1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal accumulator will not exceed the cost of conventional ones. Let's take into account the minimum price of 20,000 rubles. Modernization kits will cost an average of 5 to 15 thousand rubles.

2. The contract with the Fiscal Data Operator will cost 3,000 rubles per year.

3. CTO services are officially no longer needed, we will not take them into account.

4. Cash register software - here the cost can be radically different, but we will take an average of 7,000 rubles. for one online checkout.

Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using upgrade kits, you can save up to 10 thousand rubles). But if we consider traditional POS-terminals, then the cost will immediately increase at least 2 times.

Transition to online cash registers from 2017: stages and timeframes

1. For those entrepreneurs who were allowed not to apply CCP, a delay is provided until 07/01/2018.
2. Vending companies also received a delay until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is allowed not to use online cash registers.
4. All those who did not fall into the 3 points described above are required to use online cash registers from July 1, 2017. And from February 1, 2017, it is no longer possible to register an old-style cash desk.

Is it possible to buy cash registers online now?

The new cash register equipment is now being actively sold, but it is worth noting that the old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, do not postpone the purchase of an online cash register for the last time, experts predict a shortage of cash registers in 2017 and you will not be able to buy a cash register online quickly.

KKM with online data transfer: fines since 2017

For non-use of cash registers or for incorrect use of cash registers, fines are imposed:
1. CCP does not meet the requirements - 10,000 rubles.
2. The check was not sent to the buyer - 10,000 rubles.
3. Trading without CCP - 30,000 rubles.

Already in July 2017, a large number of business entities, in accordance with the law, must use new control equipment for cash transactions, which involves storing information on completed transactions on the Internet. Therefore, these machines are called online cash registers. Consider an online cash register from 2017 - who should switch to a new cash register.

At its core, an online cash register is a special device that records information about the receipt of cash proceeds on fiscal media, as well as with access to the Internet.

In order to transfer information about punched checks to a special site. Both the business entity itself, and the tax authorities, and the buyer or customer have access to it.

Therefore, enterprises and individual entrepreneurs must necessarily draw up agreements with those who, at a professional level, store information from online cash desks, and, if necessary, transfer the information they have to the tax authorities.

Like the previous generation of cash registers, the online cash register has a serial number located on the outer case of the machine, a means for printing control receipts (except for some online cash registers designed for trading via the Internet), and a clock mechanism for fixing the time of the transaction.

The main purpose of the introduction of new cash registers was the establishment of a complete control of the IFTS over all receipts of taxpayers' income in order to verify the correctness of the calculation of mandatory payments to the budget.

The legislation requires that the online cashier's check contains a number of mandatory elements:

• First of all, they include the name of the goods (services, works).
• Quantitative measurement.
• Price and purchase amount.
• There is also a QR code with which you can check the validity of the check on the tax website.

Attention! Also, the buyer can ask to provide a copy of the check in electronic form to him by e-mail.

This is the main difference between online cash desks and devices of the previous generation. In this regard, the use of old cash registers from the second half of 2017 is prohibited, and registration is not carried out after January 2017.

Business entities can upgrade old CCA by installing special devices for connecting to the Internet. However, it must be taken into account that not all devices can be upgraded, and its cost may not be much less than a new cash desk.

Who should use online cash registers from 2017

Since 2016, new cash registers could be used by any economic entities on a voluntary basis. The new law has determined who has been using online cash registers since 2017. The deadlines for the transition of existing companies, as well as for new companies - at or .

The norms established a transition period during which companies and individual entrepreneurs could switch to the new rules gradually. During this period, it was possible to use ECLZ, but it was already forbidden to register CCPs with them and renew their validity.

From the second half of the year, all taxpayers who are on the general and simplified taxation systems must use only online cash registers when accounting for cash income. This is primarily due to the fact that they keep records of actual income for tax purposes.

Attention! New changes in the legislation determined the obligation of alcohol sellers to purchase new devices from March 31, 2017. The same law first determined the obligation to install online cash desks for individual entrepreneurs on and for companies on UTII. However, in a subsequent clarification, the deadlines for exchangers and those applying were postponed.

Who should switch to the new CCP from 2018

From the 2nd half of 2018, an online cash desk will become necessary for individual entrepreneurs on a patent and entities that use the imputed taxation system. This category of business entities is currently exempt from using online cash desks, due to the fact that they are not taxed on actual income. Therefore, the regulatory authorities have given them some relief so far.

But from the 2nd half of 2018, all business entities will have to use online cash desks, not only those that are on and.

Attention, changes! On November 22, 2017, amendments were made to the law according to which the need to use cash desks for these categories of business is transferred from July 1, 2018 to July 1, 2019. Those. the obligation to install online cash desks was delayed for a year.

In what case can you not use online cash registers?

The legislation defines a list of companies and entrepreneurs who, even from the 2nd half of 2018, have the right not to use online cash desks.

These include:

• Entities engaged in the sale of goods from vehicles.
• Entities engaged in the sale of goods in unorganized and not equipped markets and fairs.
• Carrying out the sale of goods from tankers.
• Carrying out the sale of magazines and newspapers in kiosks.
• Carrying out the sale of ice cream, drinks in non-equipped kiosks.
• Subjects repairing shoes.
• Entities repairing and manufacturing keys, etc.
• Leasing premises of individual entrepreneurs owned by the right of ownership.
• Pharmacy points located in rural clinics, feldsher points.
• Enterprises and individual entrepreneurs whose economic activities are carried out in remote areas and localities. The list of such territories is determined by federal legislation.

It is important to understand that if the taxpayer conducts activities only using non-cash payments, that is, he does not have cash proceeds, he does not need to use the online cash desk.

Attention! It is also allowed not to install online cash desks for credit organizations, enterprises in the securities market, engaged in catering in kindergartens, schools, other institutions and educational institutions.

New devices can be used on a voluntary basis by religious organizations, sellers of postage stamps, as well as persons selling handicrafts.

Benefits when using new cash registers

Legislative bodies are currently considering a draft act, according to which subjects using UTII and PSN will be able to receive a tax deduction in the amount of 18,000 rubles if they purchase a cash register with an Internet connection and use it.

This tax reduction can be made with the purchase of each new device. It is assumed that the date of purchase of the online cash register should not be earlier than 2018.

The draft provides for the possibility of transferring the unused deduction in whole or in part to the next tax periods.

Important! There is a restriction according to which the deduction can only be used once for a given machine. Therefore, the transition from UTII to PSN and vice versa will not allow you to use this benefit a second time.

Currently, the dissatisfaction of the subjects on the simplified taxation system is growing, as they also want to receive this benefit. However, until now, the norms establishing the possibility of using benefits when purchasing online cash registers remain only projects.

The cost of switching to new cash registers

The law requires the use of devices with sending data to the Federal Tax Service. The use of old cash registers with ECLZ is now prohibited. Before the beginning of the 2nd half of 2017, all subjects were required to either buy new devices or carry out the modernization procedure.

In the second case, equipment manufacturers have released kits that allow you to convert the device from the use of ECLZ to the installation of a fiscal drive. The price of the upgrade kit, based on the cash desk model, varies from 7 to 16 thousand rubles.

The modernization process usually includes the installation of a fiscal drive, equipment for connecting to the Internet. When choosing this approach, it is necessary to analyze how many goods will be in the nomenclature, as well as what will be the number of operations.

If a significant amount of these indicators is expected, then it is more expedient to purchase a new cash desk designed to work with a large list of goods.

Checkout service procedure

The new act on cash desks abolished the obligation to periodically check and service new devices in specialized workshops.

After acquiring an online cash register, the owner himself decides whether to call a specialist for the purpose of prevention or repair. It is expected that such functions will also be performed by service centers.

Also, the new law abolished the obligation of the centers, when performing work on the repair or maintenance of cash registers, to be registered with the Federal Tax Service without fail. It is planned that thanks to this, new specialists and firms will come to the industry.

Due to the abolition of mandatory maintenance, CCP owners now have the opportunity to choose:

• Make a long-term contract with the service center;
• Involve the specialists of the center only in the event of a malfunction of the cash register;
• Hire craftsmen who do not work in CCP service centers, but have all the necessary knowledge to repair a cash register;
• If the company has a lot of new devices, then you can include a separate specialist in your staff who will be engaged in the repair and maintenance of cash desks.

Features of cash discipline

Before the introduction of online cash desks, the cashier was charged with the obligation to draw up documents for KM-1 - KM-9, including:

• Act on the return of funds to the buyer (KM-3);
• Magazine for the cashier-operator (KM-4).

Now reports similar to these are generated automatically due to the transfer of information to the Federal Tax Service. Therefore, the use of such forms is not mandatory. However, organizations and entrepreneurs can apply them on their own initiative, indicating this in internal administrative local acts.

Another key document, when using devices of the previous generation, was the Z-report. It was necessary to remove it at the end of the working day, and, based on its data, make entries in the cashier's journal.

Attention! Now the Z-report has been replaced by another document - the “Shift Closing Report”, which is generated at the end of the working day, or with the transfer of a shift from one cashier to another.

Its main feature is that, like checks, it is also automatically sent to the Federal Tax Service. At the same time, the new report includes all information about the movement of money during the day: cash, card payments, refunds for each type of payment, partial prepayment, etc.

Features of using online cash registers for online stores

The main reason for the introduction of online cash registers is the control over the functioning of online stores.

Until that moment, entrepreneurs opened websites for the sale of goods, services, and accepted payment with electronic money. When deposited into Internet wallets, such income was difficult to trace and oblige taxpayers to pay tax on them.

Now the online store is obliged to use the cash register when selling any type of goods. An online checkout for an online store must send a receipt of purchase to the customer’s e-mail at the right time after receipt of payment.

Attention! There is one exception to this rule - if payment is made by receipt or invoice, and goes directly to the current account of the company or entrepreneur, it is not necessary to use a new cash register to fix this sale.

Also, the Federal Tax Service, by its order, clarified that the deferment for entrepreneurs and firms applying imputation or a patent also applies to online stores. This means that if a business entity, by law, has the right not to use a new type of cash register now, but is obliged to do so only from the 2nd quarter of 2018, this also applies to online commerce.

The obligation to use an online cash desk, as well as send a check to e-mail, applies not only to payment by bank cards, but also to all types of electronic money.

For the device, which is used in online stores, there is one feature - if payment is made electronically, then you do not need to withdraw a paper receipt, you only need to send an electronic one. Until recently, only one device of this kind was offered - ATOL 42 FS.

Now manufacturers of cash registers are moving in several directions:

• An attempt to integrate existing online cash registers with Internet sites using third-party programs. There are currently few such solutions;
• Specialized cash desks for "Bitrix" - are connected to the server hosting the online store;
• Devices that can both punch checks when accepting cash, and work with an online store only in electronic format.

Attention! The check that the checkout sends to the online buyer does not differ from a simple check and contains all the same details. If the store delivers goods by courier with cash payment, he needs to have a portable cash desk with him in order to immediately break the check. In such a situation, it is beneficial to have a device that can work with paper checks and online payment.

Features of the use of new cash registers in the sale of alcohol

During the adoption of amendments to the law on alcohol regulation, as well as the introduction of new principles for conducting cash transactions, a contradiction arose between the laws. It affected entrepreneurs and companies that traded in beer and similar products.

So, according to 54-FZ, entities that apply a patent or imputation are required to use online cash registers only from July 1, 2018. At the same time, Law 171-FZ determined that all business entities, regardless of the taxation system, are required to use cash registers when selling any alcohol from March 31, 2017.

On July 31, 2017, an amendment to 171-FZ came into force, which determines that subjects need to use a cash register, but in accordance with the provisions of 54-FZ.

This means that the law established the priority of the law on cash registers, which means that an online cash register for individual entrepreneurs selling beer and companies on imputation and a patent will be required only from mid-2018.

Attention! The amendment applies to those who are on PSN or UTII. If an individual entrepreneur or a company selling beer uses OSN or USN, it was necessary to switch to a new cash desk from 07/01/17.

It is important to remember that this applies specifically to low-alcohol products that do not have the necessary labeling and are not subject to fixation through the EGAIS system.

If an entrepreneur or company sells labeled alcohol, they are required to use the cash register, regardless of the tax system.

Important! When choosing a cash register, such entities need to remember that it must be able not only to send checks to the Federal Tax Service, but also to interact with the EGAIS system.