Federal law on cash desks. Law "On the use of cash registers

16.10.2019

From February 1 this year, the Federal Tax Service registers only online cash registers. And from July 1, many entrepreneurs and companies should switch to using online cash registers in settlements, with some exceptions. Read about the changes in cash registers in 2017, the latest news about the transition to online cash registers in this article.

Who is covered by the new requirements?

The scope of application of the new cash registers relates to cash settlements and electronic means of payment. Law No. 290-FZ dated 07/03/2016, which introduced these amendments to the Law on CCP dated 05/22/2003, significantly expands the scope of cash registers, extending it, among other things, to settlements with buyers who are carried out by persons using UTII, patent system, as well as for entrepreneurs and companies that, when providing household services, do without cash registers, writing out BSO.

According to transitional provisions 290 of the Federal Law, these persons will have to start using online technology from July 1, 2018. Companies and entrepreneurs that do not belong to these persons and do not fall under the exceptions established by law must use online cash registers from July 1, 2017.

The introduction of new cash registers will require appropriate investments from entrepreneurs. According to rough estimates, the costs will amount to about 20 thousand rubles.

This will include expenses:

for the purchase or modernization of a cash register (from 12 thousand rubles);
for servicing under an agreement with a fiscal operator, through which information about payments made through the cash desk will be received by the Federal Tax Service (from 3 thousand rubles per year).

In addition, costs may apply:

for the purchase of an electronic signature (about 2 thousand rubles);
to connect to the Internet at the place where the cash register is used;
for update software taking into account the new requirements for the information displayed on receipts (the list of purchased goods, the price, discounts provided for each product should be indicated).

In addition, an annual (for small businesses every three years) replacement of the fiscal drive will be required. Rules for working with new technology it will be necessary to train staff or hire already trained employees.

What is all this for? According to officials, the introduction of online cash desks will help to dramatically increase tax collection. In doing so, they focus on experience. South Korea, where the application of such measures led to an increase in tax revenues to the treasury by 2 times. In addition, officials believe that the use of online cash desks will optimize control over the implementation of payments and reduce the number of business inspections.

Who should not use online cash registers for payments?

There are still exceptions in the law on cash registers in which the use of cash registers is not required. Who is not affected by the KKM changes in 2017? Among the types of activities exempted from KKM, in particular, include:

sales of printed publications and related products in newspaper and magazine kiosks;
ticket sales in public transport;
trading on retail markets, fairs, exhibitions;
trade in kiosks with draft soft drinks, ice cream;
trade from tanks with kvass, milk, etc.;
trade in waddle vegetables and fruits;
repair and coloring of footwear;
renting out residential premises belonging to entrepreneurs.

There is no need to apply CCP to pharmacies located in rural areas. Without cash registers, you can work in remote or hard-to-reach areas, the lists of which are determined by the regional authorities. In areas remote from communication, the use of cash registers can be carried out in a mode that allows periodic transmission of settlement data.

Sanctions for violating the new CCP rules

In addition to the rules for using cash registers in 2017, the changes also affected sanctions for violating the established rules. The 290th law amended the Code of Administrative Offenses of the Russian Federation, according to which:

for settlements without a cash register of an entrepreneur, an official of the company may be fined ¼ to ½ of the amount of the settlement with a violation, but not less than 10 thousand rubles, and the company itself - ¾ to 1 amount of such a calculation, but not less than 30 thousand . rub. For a repeated violation, disqualification up to 2 years and suspension of activities up to 90 days can be applied;
for the use of cash registers in settlements in violation of the established rules, an entrepreneur and an official of the company can be fined 1.5 - 3 thousand rubles, the company - 5 - 10 thousand rubles.

An online cash register is a device that issues a cash receipt and transmits information about the sale to tax office through the Internet. Since the middle of last year, most retailers have switched to such equipment. In 2018, further changes were made to the law on the application of CCP.

CCP and tax regimes

New order application of online cash registers in 2018 for different categories of taxpayers accepting cash and card payments depends on the tax regime of the seller.

Until 2017, many entrepreneurs and organizations could work without cash registers. When paying for services to the population, instead of a check, they issued (strict reporting form). In addition, all traders on and PSN were entitled to accept payment for goods without any documents. Only in the case of the buyer's request, he was issued a sales receipt.

The reason for such concessions is that the PSN and UTII for taxation take into account:

potential annual income for SPE;
income that is imputed (i.e. assumed) for payers of a single tax on imputed income (UTII).

But on simplified system taxation, as well as on OSNO and UAT, indicators of actually received income are used to calculate the tax base. More was not required from old-style cash registers; information on sales volumes was recorded in the ECLZ (electronic secure control tape).

The use of cash registers for processing cash payments for UTII in 2018, as well as for individual entrepreneurs on a patent, depends on whether they have employees. If there are employees in the field of trade or catering, then new cash desks for these modes are needed from July 1, 2018. Moreover, real income on UTII and PSN will still not be taken into account when calculating taxes. New cash desks for these special regimes are being introduced in order to ensure the rights of consumers.

Although new cash registers are now used more businessmen, there are still situations when cash registers can not be used for cash payments. This limited list is provided in Article 2 of the Law of May 22, 2003 No. 54-FZ on the use of cash registers. Among them:

sale of newspapers, magazines and related products in specialized kiosks;
sale of tickets in the salon of public transport;
trade from tanks with kvass, milk, vegetable oil, live fish, kerosene;
sale of seasonal vegetables, fruits, gourds;
peddling trade in some goods;
sale of medicines in rural pharmacies, etc.

With regard to trading in the markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed non-food products that cannot be sold in markets without cash desks. Regardless of the type of trading place, CCPs will have to be used when selling clothing, leather goods, furniture, wood products, carpets, rubber and plastic products, and others (17 product groups in total).

By order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old CCP models instead of online cash desks in settlements with up to 10,000 people.

An important innovation for online stores is that from July 1, 2018, cash registers will also have to be used in cases of online payment by card or through services such as Yandex Checkout. In this case, the buyer receives only an electronic check. Previously, there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own version, for example, sending receipts using a CMS or CRM system. Yandex.Checkout will transfer information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do it right now. Today it is the most adapted payment service to the new law. By leaving a request using the button below, you will receive 3 months of service at a premium rate with a minimum percentage (the connection itself is free):

When should I switch to a new CCP?

The timing of the transition to online cash desks depends on the taxation regime and the direction of activity. Recall that those who trade on the simplified tax system, OSNO and UAT have been using online cash registers since mid-2017. If you are engaged in trade or catering at UTII and PSN and at the same time have employees, you need a cash desk from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services on your own, then the deadline for switching to cash desks is July 1, 2019.

In the same period - from July 1, 2019 - everyone who provides services to the population under any tax regime with the issuance of a strict reporting form must switch to online cash desks. For clarity, we present the features of the use of CCP in the table.

Online checkout requirements

What is an online checkout? The simplest explanation is cash register, which works in online mode, i.e. connected to the internet. Information about the purchase is transmitted to the fiscal data operator, who sends a confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.

New cash registers must comply with the requirements given in Article 4 of Law No. 54-FZ.

have a case with a serial number;
there must be a real time clock inside the case;
have a device for printing fiscal documents (internal or external);
provide the ability to install a fiscal drive inside the case;
transfer data to a fiscal drive installed inside the case;
ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal drive;
provide printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
accept from the operator confirmation of data receipt or information about the absence of such confirmation.

In addition, separate requirements are established for the fiscal accumulator itself (Article 4.1 of Law No. 54-FZ), which must:

have a housing with a serial number and a manufacturer's seal and a non-volatile timer;
provide information security fiscal data and their encryption;
generate a fiscal sign with a length of no more than 10 digits for each fiscal document;
provide authentication of the operator of fiscal data and verification of the reliability of its confirmations;
form records in the memory of cash registers;
execute the information exchange protocols established by Article 4.3 of Law No. 54;
have a document key and a message key of at least 256 bits;
provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

Register of cash registers, which meet the requirements of online cash desks and are allowed for use, is published on the official website of the Federal Tax Service. Before independently deciding which CCP ( cash machine) can be used, make sure that the selected model is in this registry.

Expenses for online cash desks

The new CCP, as well as the implementation of changes adopted by the law on cash registers, will require certain expenses from sellers. Moreover, here it is necessary to consider not only how much it costs online checkout, but also the costs of the services of a fiscal data operator (FDO).

OFD is an intermediary that receives data from the online cash register via the Internet, and then transfers them to the tax office. The operator can only be a specialized commercial organization that fulfills the technical and information requirements of the Federal Tax Service. For violation of the procedure for transferring data, their safety and security, OFD can be fined for a large sum(from 500 thousand to 1 million rubles).

Naturally, the operator's services will cost money. To attract customers, most operators offer low tariffs for the first year of service - from 3,000 rubles for one device, i.e. The cost of services depends on the number of cash desks. In the future, it is expected that the service will grow to 12,000 rubles per month.

Please note: the operator of fiscal data must be selected only from the official list posted on the website of the Federal Tax Service and having permission for such activities.

As for the cost of the device itself, if you already have it, it is possible that it will be possible to upgrade it, rather than buying a new one. Find out how your cash register equipment meets the mandatory requirements and the ability to install a fiscal drive instead of ECLZ, it is possible from the manufacturer or operator.

In the table, we have given the approximate cost of the cost of online cash registers and the first year of their operation.

Thus, the replacement of cash registers occurs gradually. The final transition to online cash registers is expected to be completed in mid-2019.

To pay insurance premiums, taxes and cashless payment We recommend opening a checking account. In addition, many banks provide preferential terms of service. So, for users of our website, Alfa-Bank provides 3 months of completely free service and a free connection to an online bank.

Wednesday 20 June has become a significant date for private entrepreneurs. In the third reading, the deputies of the State Duma voted for a number of amendments to the Federal Law of May 22, 2003 (No. 54-FZ). The amendments indicate innovations regarding the use of cash registers. The name of the law was changed, the term "calculations" was reformulated. special attention the question was raised: is cash register equipment necessary for cashless payments?

Online cash desks and cashless payments

Amendments to the bill released a number of categories of taxpayers from the requirement to apply CCP. By virtue of the change, it is planned to enter from the period of July 1, 2018. The approval of the President of the Russian Federation, the Federation Council is expected.

Correcting the wording, the authors directed their efforts to change the term "electronic means of payment". It was excluded from the text and title, giving new interpretation and rethinking its purpose. After the adoption of the bill will be called: "On the use of cash registers in the implementation of settlements in Russian Federation". The concept of "calculations" has been changed. New tact: Settlements are the transfer or receipt of cash on a non-cash basis for the category of services, works, goods.

Thus, the authors of the bill have precisely indicated in which areas of commodity and trade relations an online cash desk is not required. It follows from it that individuals are exempted from the need to establish a cash register. The process of cashless payments takes place without equipment for transferring funds from individual entrepreneurs to organizations.

Formation of a check for cashless payments

The period for the formation of a check was stipulated for cashless payments. The changes made have raised the issue of creating reporting documentation. The new draft law clearly states that cashless transactions require the generation of a check no later than 1 business day. This period follows the day of the calculation. It must be ready no later than the fact of the provision of the service or the transfer of the goods.

Who will receive a deferment under the CCP law?

The provisions of the new law exempt individual entrepreneurs on PSN from the use of cash registers.

The following IPs fall under the exception:

cosmetic services, beauty salons;
maintenance and repair of household radio electronics, equipment, household appliances and machines, watches;
production and repair of metal products;
Maintenance and repair of vehicles and motor vehicles, equipment;
freight, road, passenger transportation;
veterinary clinics and private veterinary services;
fitness centers and private physical education lessons;
transportation of goods and passengers by water transport;
hunting economy, hunting services;
medical activities, pharmaceuticals;
rental services;
public catering, food retail trade;
industrial production of dairy products;
fish farming and fishery (commodity, sports);
repair services of communication equipment and computers.

Reference: Patent holders providing these services are exempted from installing online cash registers for 1 year. They are allowed not to use online cash equipment until 07/01/2019.

When calculating using automatic devices, CCP is also not used. This includes operations with the circulation of the coin of the Bank of Russia. The exception is automation that works with a permanent connection to electricity.

Ice cream kiosks, points of sale of soft drinks, milk and drinking water. CCP is not required to pay for library services and paid parking.

Who are going to be released from the use of online cash registers?

The new law proposes to exempt individual entrepreneurs on PSN from CCP on an ongoing basis. A list of candidates for such measures will be published. The data will be entered into a table where each group will be assigned a specific color.

Reference: in green IP types will be marked that can be dispensed with using online cash desks. A red marker for those who are required to introduce CCP into use.

When settling with the buyer, individual entrepreneurs exempted from online cash desks are required to send a check to the client in electronic version. The document will confirm the fact of payment for the services rendered or goods provided. It must contain the entrepreneur's electronic signature, detailed description amount and type of service.

The document is assigned a serial number. It must contain the details of the entrepreneur. Details of drawing up a check can be found in Article 4.7, Clause 1, which is set out in Law No. 54-FZ.

Attention! Fiscal signs, numbering and attributes should not coincide with the procedure for issuing a check for a cash register.

Who is assigned a deferment from online cash registers until July 1, 2019?

Organizations and individual entrepreneurs temporarily exempted from CCP provide the buyer with a document simple sample. It contains calculations on a sales receipt or receipt.

The category of entrepreneurship temporarily exempted from online cash registers includes categories that carry out activities marked with a “green” marker. This included individual entrepreneurs on the PSN without employees in the state and carrying out a retail type of trade.

Enterprises and individual entrepreneurs on UTII are temporarily exempted from CCP. This included all types of activities except catering and retail. The deferment is given to companies providing services to citizens. This also includes organizations with employees from the field of public catering.

The above categories should be issued BSO in the old order. Providing trading services using vending machines, entrepreneurs will also receive a reprieve until 2019. The list of representatives with a delay can be read on the state information platform. A table with IP exempted from CCP will also be published there.

Let's see how it will change next year the procedure for applying CCPs, as well as control by the tax authorities and liability measures for non-use or incorrect use of CCPs.

On July 15, 2016, amendments ( (hereinafter - Law No. 290-FZ)) to the Law on CCP ( the federal law dated May 22, 2003 No. 54-FZ (hereinafter referred to as the Law on CCP)), which introduce new requirements for the registration and use of cash registers, expand the scope of its application, as well as the rights of tax authorities to control and receive information.

In addition, amendments have been made to the Code of administrative offenses which toughen responsibility for non-use or misuse of CCPs and introduce new types of penalties.

Procedure for applying CCP: new requirements

The law on cash registers now imposes more stringent requirements on cash registers and the procedure for settlements with buyers (clients). The purpose of the changes is to ensure the possibility of transferring information on settlements (fiscal data) to the tax authorities in real time through the cash register.

Recall that in 2014-2015, an experiment was conducted on the territory of a number of constituent entities of the Russian Federation on the use of online cash desks (decree of the Government of the Russian Federation dated July 14, 2014 No. 657). It was recognized as successful, and now the experience gained is being disseminated throughout the country.

Organizations and individual entrepreneurs(hereinafter - IP), which carry out cash cash settlements and (or) settlements using payment cards when selling goods, performing work or providing services (referred to in the Law on CCP as “users” (paragraph 17, article 1.1 of the Law on CCP)), will have to purchase and register cash registers under the new rules that meet the new requirements (https://www.nalog.ru/rn77/related_activities/registries/reestrkkt/), as well as conclude an agreement for the processing of fiscal data transmitted through a cash register with a fiscal data operator - a specialized organization that has the appropriate permission issued by the tax authorities (Article 4.4 of the Law on CCP). The functions of the operator include the processing, storage and transfer of information to the tax authorities. His services are paid.

The use of a CCP that does not meet the new requirements is allowed until July 1, 2017, and its registration under the old rules is until February 1, 2017 ().

The new procedure for registering cash register equipment consists in the user submitting to the tax authority an application for registration on paper or in electronic form through the cash register office on the website of the Federal Tax Service of Russia. The user enters the registration number of the cash register received from the tax authority, as well as information about himself and the cash register, and then submits the registration report generated in the cash register to the tax authority. We note in particular that the implementation technical support KKT for registration is no longer required.

The order of application of the BSO has changed. Now it is a primary accounting document, equated to a cash receipt, generated in electronic form and (or) printed using a cash register at the time of settlement with the buyer, containing information about the settlement, confirming the fact of its implementation (paragraph 5, article 1.1 of the Law on cash registers). From July 1, 2018, the CCP Law does not provide for the use of BSOs made by printing ().

Fundamental innovations have appeared in terms of information about calculations. Firstly, a two-dimensional bar code (QR code no less than 20 × 20 mm in size) will now be printed on a cash receipt or BSO, containing in an encoded form the details of checking a document (date and time of the calculation, the serial number of the fiscal document, the sign of the calculation, the amount of the calculation, the serial number of the fiscal accumulator, the fiscal sign of the document) (clause 1, article 4 of the Law on CCP).

Secondly, organizations and individual entrepreneurs have an obligation in the event that the buyer (client) provides until the calculation of the subscriber phone number or address Email send them information identifying a cash receipt or BSO issued on paper (registration number of the cash register, amount, date and time of settlement, fiscal attribute of the document), as well as information about the address of the Internet resource where the cash receipt or BSO can be free of charge received. Moreover, the received document in printed form is equated to a check or BSO issued by a cash register (clauses 2, 3, article 1.2 of the Law on CCP).

Scope of application of CCP expanded

The list of activities and special circumstances in which the use of cash registers is not required (clause 3, article 2 of the Law on cash registers) has not changed. However, the new version of the Law on CCP does not provide for benefits that were previously provided to organizations and individual entrepreneurs providing services to the public, payers of UTII and individual entrepreneurs using the patent taxation system (hereinafter referred to as PSN).

Recall that until July 15, 2016, organizations and individual entrepreneurs providing services to the population were exempted from the obligation to use CCP. Instead of cash receipt they could issue a BSO to the client with the details established by the Government of the Russian Federation (clauses 3, 5-6 of the Regulations on the implementation of cash settlements and (or) settlements using payment cards without the use of cash registers, approved by the decree of the Government of the Russian Federation dated 06.05.2008 No. 359 ( hereinafter - the Regulation)). BSOs were printed or formed using an automated system. If the automated system, in terms of its functioning parameters, met the requirements for CCPs (clauses 11, 12 of the Regulations; letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15 / 8-250, dated February 3, 2009 No. 03-01-15 / 1-43, dated November 26, 2008 No. 03-01-15 / 11-362, dated August 22, 2008 No. 03-01-15 / 10-303), then, in fact, organizations and individual entrepreneurs using such systems used a special type of CCT. Printed BSOs were usually filled out by hand.

As noted above, from July 1, 2018, the Law on CCP does not provide for the use of BSOs made by printing (Part 8, Article 7 of Law No. 290-FZ). In turn, an automated system for the formation of BSOs in accordance with the changes is a CCP used for the formation of BSOs in electronic form, as well as their printing on paper. In this way, practical difference between the issuance of a cashier's check and the issuance of the BSO disappeared. Therefore, an organization or individual entrepreneur providing services to the public will have to purchase and register a cash register that meets the new requirements and conclude an agreement for the processing of fiscal data with a fiscal data operator.

Similarly, individual entrepreneurs using PSN, as well as organizations and individual entrepreneurs - UTII payers, from July 1, 2018, lose the right to carry out cash settlements and settlements using payment cards without the use of cash register equipment, provided that a document (sales receipt, receipt or receipt) is issued at the request of the buyer (client). other document confirming acceptance Money for the corresponding product (work, service).

The use of CCP now involves more responsibility

Legislators have significantly changed the system of punishments in the field of CCP application.

Previously, the Code of Administrative Offenses provided for all violations (non-use of cash register equipment; use of cash register equipment that does not meet the established requirements; violation of the procedure for registering cash register equipment; failure to issue a cash receipt to the buyer) a single measure of responsibility (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation in the previous version): warning or a fine of 1,500–2,000 rubles for citizens, 3,000–4,000 rubles for officials, and 30,000–40,000 rubles for legal entities.

With the entry into force of Law No. 290-FZ, a whole set of new administrative offenses and types of fines appeared in the Code of Administrative Offenses. In addition, the amounts of fines are set not just in rubles, but in an amount that is a multiple of the amount of the payment made in violation.

So, non-use of CCP in cases established by law entails a fine (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

For officials in the amount of 1/4 to 1/2 of the amount of the calculation carried out without the use of cash registers, but not less than 10,000 rubles;

For legal entities - from 3/4 to one amount of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash register equipment, but not less than 30,000 rubles.

Repeated commission of the above offenses in the event that the amount of settlements amounted, including in aggregate, to one million rubles or more, entails disqualification for officials for a period of one to two years, and administrative suspension for individual entrepreneurs and legal entities activities for up to 90 days (parts 2, 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Note that the responsibility individuals- performers (that is, ordinary sellers) are excluded from Article 14.5 of the Code of Administrative Offenses. Only officials will be punished.

The use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, the procedure, terms and conditions for its re-registration, the procedure and conditions for its application entails (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):

warning or warning administrative fine for officials in the amount of 1,500 to 3,000 rubles;
for legal entities - a warning or the imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Note that this measure liability will only apply from February 1, 2017 ().

Liability has been introduced for failure to submit or violation of the deadlines for submitting information and documents at the request of the tax authorities: a warning or a fine of 1,500 to 3,000 rubles for officials and a warning or a fine of 5,000 to 10,000 rubles for legal entities (part 5 of article 14.5 of the Code of Administrative Offenses RF).

Responsibility has been established for failure to send a cash receipt or BSO to the buyer (client) in electronic form or failure to transfer the specified documents on paper at his request: warning or imposition of a fine on officials in the amount of 2000 rubles, on legal entities - warning or imposition of an administrative fine in the amount of 10 000 rubles (part 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

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 registers, and all cash registers will send electronic versions of checks to the Federal Tax Service via the Internet. The electronic tape will need to be replaced with a fiscal drive, the cash register will need to be connected to the network and an agreement will be concluded with the 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 this moment do not use cash registers, will be required to purchase online cash registers by July 1, 2018 and send data to the tax service.

4. Changes also affected checks and forms strict accountability, now they will increase the amount of data that should 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 new CCP will not need.

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. In them in without fail should have 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 the 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 fiscal accumulator will not exceed the cost of ordinary. 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 it will not be possible 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 cash registers - 30,000 rubles.