Choosing a fiscal drive for an online cash register. Fiscal drive for online cash registers

16.10.2019

fiscal accumulator(FN) - a cryptographic means of protection in online cash registers. This is an analogue of ECLZ in old devices. His job is to sign checks so they can't be forged.

Tasks of the fiscal drive

Form a fiscal sign and sign a check.
Encrypt data before sending OFD.
Decrypt messages from OFD.
Store information about cashiers, opening and closing shifts.
Store information about the cash desk, TIN, fiscal data operator.

The owner of the cash desk can change the FN on his own or contact the service center.

Requirements for a fiscal drive for online cash registers

The storage box must be sealed.
It is blocked after 30 days if the cash desk with an open shift has stopped transmitting OFD data.
After replacement, it must be stored for 5 years.

Companies and entrepreneurs on OSNO, who switched to online cash registers in 2017, change their fiscal accumulator every 13 months. This also applies to sellers of excisable goods, seasonal trade, payment agents and sellers who use an automatic settlement tool. Simplification, UTII and services change FN every 3 years.

In December 2017, the register contains 8 models of fiscal drives with a period of operation of 13, 15 and 36 months. Full list For registered devices, see the website of the Federal Tax Service.

Models of fiscal drives in the registry

Can a sole proprietor use the drive for 13 months?

No. In the spring of 2017, manufacturers did not release fiscal drives for 36 months. Therefore, the Federal Tax Service allowed the IP on the simplified tax system to use the device for 13 months. In a letter dated May 23, 2017 No. ED-4-20/ [email protected] The tax office wrote that if the entrepreneur is not guilty, then he will not be fined.

Now the registry has models with a service life of 3 years, and if special modes or services buy a drive for 13 months, they will be fined 2000 ₽. But if in 2018 there will be a shortage of devices, as in 2017, then the tax office should not fine. In this case, the entrepreneur must prove that he is not guilty. For example, drive manufacturers will say that they do not have time to release devices.

Fiscal drives for the cash register
for 13, 15 and 36 months
We will advise which one to choose

Leave a request and get a consultation

Where to buy a fiscal drive for online cash registers

You can purchase a cryptographic tool in several ways:

together with new cash desk or upgrade kit;
separately from a regional partner of CCP manufacturers;
from the fiscal data operator.

In the summer of 2017, FNs were in short supply. Entrepreneurs could not buy a fiscal accumulator in time and stood in line for months. The tax authorities did not penalize companies that signed an agreement and waited for the equipment to be in stock. In 2018 and 2019, they switch to online cash registers 3 times more people than in 2017. And although there are more manufacturers, it is better in advance.

Average price of a fiscal drive for 13 months: 6000–7000 ₽. For 36 months: 12,000–13,000 ₽.

Fiscal data operators play a role collection point. They receive settlement data from various cash registers and transfer it to the tax office. The fiscal data operator has its own data center. OFD can only work if you have an FSB license to work with encryption tools.

The buyer pays for the goods. The seller punches the check at the online checkout, and the sales data is instantly recorded on the fiscal drive and transmitted over the Internet to the fiscal data operator. OFD transmits data from all cash desks to the tax office.

What does a store need to work with OFD?

Agreement with the OFD for the processing of fiscal data
Internet
Cash register with fiscal storage and internet connection

Cash register equipment will need to be registered in personal account on the FTS website. This requires a qualified electronic signature.

How does the OFD work? We analyze the change 54 of the Federal Law

Let's look at an example. The buyer comes to the store for a carton of milk. The cashier scans a barcode from a milk carton or enters the amount on the cash register keyboard.

Inside the CCP (cash register) there is a fiscal drive. He saves the check, signs it with a fiscal sign, generates and sends a data packet to the OFD server.

The fiscal data operator generates a response fiscal attribute and sends a receipt signed with the fiscal attribute to the cash register. When the fiscal accumulator registers the receipt, the registration of the receipt under the new requirements will be completed.

Then the fiscal data operator transmits the settlement data to the tax office. The buyer receives two checks: paper and electronic (on email or subscriber number).

The checks have a QR code and a link. The buyer can scan the code with a smartphone camera or follow the link. The buyer will be taken to the check check service website. There he will check that the check registered in the OFD corresponds to the paper one. If the amounts are different, the buyer can complain to the store.

Will an electronic check completely replace a paper one?

The electronic receipt contains the TIN of the store, the names of the goods, the amount of taxes paid and all other information. But at the request of the buyer, the seller is still obliged to issue a paper check.

What do the new checks look like?

How is a QR code and a link generated?

The fiscal data operator provides the CCP with the rules for generating a QR code and a link. The cash register generates a QR, a link and prints a check.

What if the Internet goes down during the sale?

The store owner has 72 hours to reconnect. Otherwise, the CCT will stop working.

What is a fiscal storage?

Relatively speaking, this is a new type of ECLZ. The fiscal accumulator receives receipt data, processes it and signs it with a fiscal sign. It then sends the check data and fiscal token to the fiscal data operator. From the OFD, the fiscal accumulator receives a receipt signed with a fiscal sign and saves the check data.

That is, ECLZ is no longer needed?

Yes, fiscal drives will replace ECLZ.

Where to buy a fiscal drive?

It is now known that EKLZ can be bought from the manufacturer - Atlas-Kart. The company Proxima is also selling ECLZ. The list of organizations that sell fiscal drives has not yet been approved.

Fiscal drive one forever?

No, it needs to be changed.

Organizations on common system taxation - once a year. Organizations on a patent, UTII and USN - once every 3 years.

Who will change the fiscal drive?

How to get an electronic signature?

Electronic signatures are issued by certification centers accredited by the Ministry of Communications and Communications of the Russian Federation. To get a signature, take the documents to the certification center.

For individuals:

the passport
SNILS

Legal entities:

founding documents
document on entering a legal entity into the Unified State Register of Legal Entities
tax registration certificate

The electronic signature will be written to a physical medium, such as a USB flash drive. Find out the cost of the service in the certification center.

What should a store owner do to connect to the OFD?

Get a qualified electronic signature
Conclude an agreement or contract with a fiscal data operator
Take to the store online
Install in cash machine fiscal accumulator
Register a cash register on the tax website and get a registration number on the website of the Federal Tax Service

How to register a cash register and get a number?

Go to the taxpayer's personal account on the website of the Federal Tax Service. Get the CCP registration number in your personal account. Fiscalize the checkout. The KKT will send the data to the tax service through the OFD. You will receive a registration card in your personal account on the website of the Federal Tax Service. Registration is over.

We remind you that an electronic signature is required for registration.

When will the registration of cash registers for the transmission of OFD data begin?

Voluntary registration of cash registers - from April 1, 2016. Mandatory registration of cash registers - from February 1, 2017. By July 1, 2017, all cash registers should start sending settlement data to OFD. The law has not been signed, the terms may change.

Do I need to buy a new cash register?

No, if your cash register connects to the Internet and you can put a fiscal drive in the case, and the internal software works with FN and OFD. If these features are not available and the manufacturer will not release a revision kit, then you will have to replace cash register equipment.

What cash registers are suitable for working with OFD?

OFD has both hardware and software requirements.

Device requirements:

Internet connection
place for a fiscal drive inside the case
printing QR codes and links

Program requirements:

work with fiscal storage
work with OFD

The developers of the Dreamkas company have provided a compartment for the fiscal drive in all models of Viki cash registers and Viki Print fiscal registrars.

The software works according to exchange protocols both between CRE and OFD, and between CRE and fiscal drive. Viki checkouts connect to the internet via network cable or WiFi.

I work on UTII, I do not use the cash register. What to do?

Now to wait. The government is preparing a draft resolution, which will clearly indicate the types of activities for the application of the CCP.

What will happen to the CTO?

Service in the central heating center will no longer be mandatory. But the cash register equipment will still have to be repaired. It is worth assuming that reasonable store owners will not refuse technical support.

Is it necessary to conclude a service agreement with the CTO after the introduction of the OFD?

AT without fail- No. But an agreement with the OFD must be concluded in any case.

Can CTO become a fiscal data operator?

Yes. Any organization can become a fiscal data operator. For this you need to have:

Permission to process fiscal data from the Federal Tax Service
FSTEC license for technical protection information
FSB license for the development and production of cryptoprotection tools
FSB license for data protection activities
Technical means for processing fiscal data (on the right of ownership)
Technical means for protecting fiscal data
Non-residential premises owned or rented

More detailed requirements for OFD will appear after the signing of the law.

New materials about 54-FZ

What happens if the FN is activated incorrectly? We will answer these and other questions in the article.

Switch to online checkout? Let's pick up FN under requirements of your business in 5 minutes!.

Why do you need to buy a fiscal drive?

Fiscal drive is a special module installed in cash register equipment, responsible for encryption and storage of fiscal data (information on calculations carried out by an electronic control tape (ECLZ) and has advanced functions. The main task is to transfer sales data to the Federal Tax Service online.

The microcircuit inside the module provides a digital signature of checks, the memory block stores checks that are punched through the fiscal data operator (OFD). This may be an internal system failure, incorrect equipment settings, Internet shutdown, and so on. If within 30 days the checks do not go to the OFD, the cash desk is blocked. Therefore, when self installation and activation, be extremely careful.

Without this module, the cash desk will not meet the requirements for registering the cash desk with the tax authorities, and the activation of the FN also occurs. The registration procedure at first glance seems simple, but if you make a mistake and enter incorrect data, the Fiscal Drive will automatically become unusable. Where it leads? You will have to deregister the CCP, buy and replace the FN, which will entail a significant waste of money and time.

If you want to independently TsTO), which are engaged in the maintenance of online cash desks and fiscal drives.

On a note! Each module comes with a passport, which must be kept. If the drive fails, service center it will be accepted only if there is a technical passport.

Types of fiscal drives: which one to buy?

Model Name (Manufacturer)	Working time (given in months)	Fiscal data format
"FN-1" ("RIK")	13	1.0, 1.05
"FN-1" version 3 version 1 (STC "Izmeritel")	13	1.0, 1.05
"FN-1" version 3 version 2 ("Pragmatik")	13	1.0, 1.05
"FN-1" version 2 ("RIK")	36	1.0, 1.05, 1.1
"FN-1.1" version 3 (Concern "Avtomatika")	13, 15	1.0, 1.05, 1.1
"FN-1.1" version Iz13-2 (STC "Izmeritel")	13	1.0, 1.05
"FN-1.1" version Pr13-2 ("Pragmatik")	13	1.0, 1.05
"FN-1.1" version 5-15-2 ("Inventa")	13, 15	1.0, 1.05, 1.1
"FN-1.1" version Ev15-2 ("Evotor")	13, 15	1.0, 1.05, 1.1
"FN-1.1" version 4 ("Inventa")	36	1.0, 1.05, 1.1
"FN-1.1" version Iz15-2 (STC "Izmeritel")	13, 15	1.0, 1.05, 1.1
"FN-1.1" version Av15-2 ("Concern" Avtotematika ")	13, 15	1.0, 1.05, 1.1
"FN-1.1" version 6-15-2 ("Drimkas")	13, 15	1.0, 1.05, 1.1
"FN-1.1" version Pr15-2 ("Pragmatik")	13, 15	1.0, 1.05, 1.1

Validity period of the fiscal accumulator

For legal entities and individual entrepreneurs applying the DOS taxation regime and trading, FN13 is required.

These include:

sellers of excisable goods, strong alcoholic products;
entrepreneurs and companies operating in hard-to-reach and remote areas where the cash desk works autonomously;
seasonal business owners.

For business representatives on DOS providing services to the public, FN36 is required.

Companies and individual entrepreneurs operating on a patent, ESHN are required to apply FN36. There are exceptions. If you, using one of the above modes, sell excisable goods (alcohol or cigarettes), you can use FN13. When combined different types activities (for example, trade and services) where OSN and UTII or a patent are used, you also need to buy FN13.

What else do you need to know? The service life indicated on the box sometimes differs from the actual life of use. When working offline cash register(KKM) FN36 service life is reduced to 18 months.

The duration of use depends on the requirements of 54-FZ, conditions of use, technical parameters registered in the passport.
Entrepreneurs and legal entities engaged in trade and using DOS and STS are allowed to use FN36, if appropriate. When selling alcohol, instead of the indicated 1110 days, it will only last for 410. Before buying, study the technical data sheet of the device.

If you have a lot of clients, you are punching at least 200 checks per day, choose a module with a shorter expiration date. And

We will suggest which FN from our catalog is suitable for your business.

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Fiscal Data Format (FFD)

This is a set of details displayed on fiscal documents. There are three fiscal data formats in total: 1.0, 1.05, 1.1. These figures are indicated in the name of the drive model: FN-1 or FN-1.1 They differ in the mandatory details printed on the check. Details that were optional in format 1.0 became mandatory in formats 1.05 and 1.1.

From the name of the formats, you can understand that 1.0 is the very first and already outdated, and 1.1 is updated and relevant for today.

To check, enter the name of the drive and its serial number. All data is on the module. After entering them, you will receive information about a specific instance of FN, from which you will find out whether it is included in the register of fiscal drives approved for use, whether it is activated or not. Only an unactivated module can be used.

Price

The average cost of FN for a period of 13 months is 6,000 rubles. FN for 36 months - 12,000 rubles. The peak of sales occurs at the end of the transition period, that is, in June. At this time, there is a shortage of devices and a corresponding increase in their prices (up to 20,000 rubles). To avoid unnecessary costs, we recommend that you take care of purchasing the FN module in advance.

Disposal

After the expiration date, the module must be replaced with a new one. The old one must be kept at the enterprise for 5 years. Recycling is possible after the end of this period.

What happens if you don't buy a fiscal drive?

When working on a CCP without a drive, the owner of an LLC or individual entrepreneur will be held administratively liable.

The amount of the fine for work without a financial tax will be:

for an organization - ¾ or the entire amount of settlements without using a serviceable CCP (at least 30,000 rubles);
for an entrepreneur or an official - ¼ or ½ of the amount of settlements without the use of cash registers (at least 10,000 rubles).

The amount of the fine for the application of the FN, which is inconsistent with the activities carried out and the chosen taxation system, will be:

for an organization - from 5,000 to 10,000 rubles;
for an entrepreneur or an official - from 1,500 to 3,000 rubles.

If a small business representative has committed a violation for the first time (or more than a year has passed since the previous similar violation), the inspector will issue a warning. This does not apply to large businesses, whose owners, even at the first detection of violations, will face a fine.

A fine is not imposed in cases where, due to a shortage of FN36, the owner of an organization providing services purchased FN13 / 15.

From July 1, 2017, all cash registers must be equipped with this device. This is required by the new law on online cash desks.

Who can use which FN?

Fiscal accumulator for 36 months MANDATORY use in the following cases:

service;
on taxation systems: USN (simplified), UTII (imputation), PSN (patent), ESHN (agricultural tax).
There are exceptions to the first two paragraphs: You can use ANY fiscal accumulator if you meet the following conditions:
- seasonal trade;
- payers of VAT (DOS) or combining DOS with other taxation systems;
- autonomous mode of operation of KKM (in hard-to-reach areas Russian Federation);
- trade in excisable goods: gasoline, oils, cigarettes, alcohol (Decree of the Government of the Russian Federation dated January 25, 2017 No. 70);
- payment agents or subagents (Decree of the Government of the Russian Federation of January 25, 2017 No. 70).

In any other cases, you have the right to choose any fiscal accumulator for yourself: for 13, 15 or 36 months.

It is important to know that the FN-36 memory does not differ from the FN-13, and if an organization (for example, providing services) issues many hundreds of checks per day, then the FN-36 will not work for you even for two years.

The new FN-1.1 will have a more capacious memory, but you should not count on all 15 months of work. Specifications will be different for different entrepreneurs. For example, when working with EGAIS or offline, such a FN will work for only 410 days. In other cases, FN-1.1 will work up to 470 days.

Functions of the fiscal drive

Fiscal storage is main memory in a cash register, it takes on two main functions:

storage of all cash receipts in its own memory;
encryption of stored data (cash receipts) and the formation of a special code for their verification.

FN provides for the formation of a fiscal attribute, recording of fiscal data, long-term non-volatile storage of these data, the formation and verification of fiscal attributes, data encryption for transmission to the operator of fiscal data, as well as decryption and authentication of fiscal documents.

Since mid-2017, the fiscal drive has completely replaced the ECLZ and fiscal memory in cash registers. Moreover, according to the law, even entrepreneurs on a patent and UTII will have to use devices with a fiscal drive from 2019.

The connectors for connecting the ECLZ and the fiscal drive are exactly the same, although they do not replace each other.

Cost of fiscal accumulator (FN)

By Russian tradition, as in the case of EKLZ, the fiscal drive is sold at an inflated price - from 6000 rubles. up to 8000 rub. and higher. And as always, the manufacturer is a monopolist, this time RiK LLC (those who are familiar with the classics will understand the decoding). Of course, on the website of the tax service there is a register of fiscal drives with the indicated manufacturers.

It is worth noting that some minor London events influenced the "closure" of RiK LLC. The championship in the arms race of CCPs with fiscal drives was taken over by a certain society "Concern" Avtomatika "" . The cost of the fiscal drive has not changed.

Checking the fiscal drive on the website of the tax office

We take a cash receipt with the number of the fiscal drive:

Enter the number of the fiscal drive on the site tax office www.nalog.ru/rn77/service/check_fn/ and get the result:

Conclusion: the cash register with the established FN is not registered with the tax authorities.

What is a fiscal storage

Fiscal drive passport

A sample of a completed FN passport:

You need to fill out a passport only for the sake of a guarantee for a fiscal drive. Warranty for any fiscal storage- 12 months, regardless of the terms of use.

In principle, it is not possible to obtain a warranty repair for a FN - a damaged or initially faulty fiscal drive can only be replaced with a new one. And only if the drive malfunction was not the fault of the user.

Sample blank passport FN KT:

Register of fiscal drives

All fiscal drives allowed for use are included in special State Register:

Name	Validity	"Manufacturer"
Encryption (cryptographic) means of protecting fiscal data fiscal drive "FN-1" Certificate of conformity	13 months
Means of cryptographic protection of fiscal data "FN-1" version 3 version 1	13 months	Limited Liability Company "NTC "Izmeritel"
Means of cryptographic protection of fiscal data "FN-1" version 3 version 2	13 months	Limited Liability Company "Pragmatik"
Encryption (cryptographic) means of protecting fiscal data fiscal drive "FN-1" version 2	36 months	Limited Liability Company "RIK"
Encryption (cryptographic) means of protecting fiscal data fiscal drive "FN-1.1" version 3	13 to 15 months	Joint-stock company"CONCERN "AUTOMATIKA"

Fiscal Drive Emulator MGM FN-1

This is a special device that can be used not once, like a real FN, but many times. The difference between the emulator is that it does not generate the correct fiscal attribute on the check and does not transmit fiscal data to the Federal Tax Service.

Be careful: the MGM serial number always starts with 9999ХХХХ, do not use this number for registration!

Mass Dimensional Model FN-1 You can purchase from us at 6995 rub. a piece.

You can also find a fiscal drive emulator or EFN (from). In terms of properties, this emulator is no different from the MGM, except for the fact that no data is used to transmit test fiscal data. test servers OFD, but own server.

At the same time, the cost of one set is not much higher than the standard FN-1. You can order such an emulator on the manufacturer's website. However, we want to warn you - test servers are temporarily not working to check data transfer.

Fiscal drive blocking

The fiscal accumulator is obliged to transfer fiscal data at least once every 30 days. If the data was not transferred to the OFD within this period, then the fiscal accumulator will be blocked. FN is unlocked at the moment as soon as it is connected to the Internet.

If the FN does not contain untransmitted data (for example, the cash register is not in use), then it will not be blocked. The countdown to blocking will start from the moment the cash register is used for its intended purpose.

The fiscal accumulator can be re-registered. FN re-registration can be performed 11 times. That is, you can re-register any online cash register up to eleven times with one fiscal drive on hand. After updating the firmware in RiK from mid-June 2017, fiscal drives can be re-registered up to 30 times.

Re-registration of cash registers may be required when changing OFD, changing details, changing cash register settings, as well as when replacing a fiscal drive.

Exceeding the number of re-registrations will require a change in the fiscal accumulator.

The FN replacement procedure is carried out every 13 months. There are concessions for patents, UTII and USN - change of FN every 3 years, such models of FN went on sale from May 12, 2017.

Fiscal Data Operators

According to the new resolution, the fiscal data operator (hereinafter referred to as the FDO) must collect and transfer encrypted data from fiscal drives to the tax service. They don't do it for nothing. On the this moment all operators from the register indicate a price of 3,000 rubles per year from one cash desk.

Until 2021, entrepreneurs and business owners are switching to online cash registers - those that go online and transmit sales data to the tax office through a fiscal data operator (OFD). To do this, cash desks need a fiscal drive (FN) - it stores data on all transactions performed.

All drives are different - it is not clear to the entrepreneur which one is needed to work under 54-FZ. Let's figure out what a fiscal drive is, what types of FN are and how to choose the right one for your business.

What is a fiscal drive and why is it needed

Fiscal drive is a chip that is installed in the online cash register. The FN records data on all transactions at the checkout - fiscal data is also stored there: reports, cash receipts, forms strict accountability. OFD processes this data and transfers it to the tax office, which thus receives information about the movement of money through a specific cash desk. Without the fiscal accumulator, the tax office would not be able to obtain this data.

What are the fiscal drives

Online cash registers can only use those fiscal drives that are in the register of the Federal Tax Service - now there are 18 models. When choosing a drive, consider its validity period and the scope of the organization. When the FN expires, you can replace it yourself.

Fiscal accumulators are divided by validity into 13, 15, 18 and 36 months

The maximum period of work is indicated in the product passport, sometimes on the packaging. But it may differ from how long the drive actually works - it depends directly on the activities of the entrepreneur. So, if the cash desk works offline and information is not transmitted to the OFD, then instead of the 36 declared months, the FN works only 18, 15 or 13 months, depending on the FN model.

The duration of the life of the fiscal drive depends on what is indicated in the technical passport of the FN and article 4.1 of the 54-FZ.

How to choose a fiscal drive

As a rule, an entrepreneur can choose which fiscal accumulator to use. So, entrepreneurs can choose fiscal accumulators for 36 months. But here you should be careful: such a purchase is not always profitable. For example, for a bar that sells strong alcohol, the validity of the fiscal accumulator in any case will be no more than 13 months.

It will be unprofitable to buy a fiscal drive for 36 months:

when selling excisable goods: alcohol, cigarettes, technical motor oils (the life of the FN in such cases is 13 months),
when operating the cash register in offline mode without sending checks to the tax office - this is allowed only for those who work in areas remote from communication networks (the term of the FN is up to 15 months).
when breaking through from 200 checks daily: the fiscal drive has limited memory, up to about 250,000 fiscal documents (for such a large number of sales, it is better to buy FN for 13/15 months)

Carefully study the technical data sheet of FN before buying

For some activities, you cannot select any fiscal accumulator. Companies that provide services, organizations and individual entrepreneurs on UTII, UAT and USN, individual entrepreneurs on PSN are required to use FN for 36 months. However, you can use FN for 13/15 months in the following cases:

with a seasonal nature of work,
when working in areas remote from communication networks - that is, when the cash desk does not transmit OFD data,
when combining its taxation regime and DOS,
if the organization or entrepreneur is a paying agent.

Penalties for incorrect work with the fiscal drive

If the online cash desk works without taxpayers and sales information is not received by the tax service:

for individuals: from 10,000 ₽ until the suspension of activities for 90 days,
for legal entities: from 30,000 ₽ to disqualification for up to 2 years.

If the FN term is lower than required for the type of activity:

for individuals and legal entities: from a warning to a fine of 10,000 ₽.