Choosing a fiscal drive for an online cash register. How to choose a fiscal drive for an online cash register

FN is a cryptographic device comparable in size to the ECLZ and located inside the case of the online cash register. The registrar has a manufacturer's seal with its own unique number, which allows you to determine the presence of each specific fiscal accumulator in the register of the Federal Tax Service.

The internal part of the FN contains many various microcircuits with firmware and a block for storing information about transactions made using the cash register. Despite the presence of the same connectors as EKLZ, just insert fiscal accumulator in place of EKLZ and accept these actions for the modernization of CCP under 54-FZ, it will not work. Be sure to purchase a special kit containing not only equipment, but also software.

In the process of functioning, the fiscal drive collects information and transmits it via the Internet to the fiscal data operator (FDO), where the information is stored for 5 years and from where it is sent to the tax service (on request). In the event of a break in connection with the Internet for 72 hours, the FN is able to work offline, while continuing to receive data and print receipts. After this time, in the absence of the Internet, the cash register turns off.

Secure storage and transmission of data

The fiscal accumulator does not just collect information about transactions made using the online cash register. The module encrypts incoming data and only after encryption transmits or stores them as encrypted messages.

This approach completely excludes the access of undesirable persons to the information stored on the FN. The reliability of the device is also confirmed by the fact that it has FSB certificates of compliance with the requirements for cryptographic means of protecting fiscal data.

After the transaction is completed, the FN almost instantly sends information about the operation to the cloud storage of the fiscal data operator. In this case, after confirmation of the OFD about receipt of the check, all information from the device is erased. In case of loss of connection with the Internet, the data is stored in the FN for 30 days. After this period, the cash register is blocked, however, the information stored in its memory is preserved.

Requirements for FN

The requirements for fiscal drives are described in detail in Article 4.1 of Federal Law 54-FZ (as amended on 07/03/2017). The main ones are:

• reliable information protection;
• encryption of incoming fiscal documents and decryption of information transmitted by the FDO about the receipt of data;
• the possibility of entering information about the CCP number, user data and OFD;
• generation of a check for each transaction (fiscal sign of the FP);
• preventing the creation of an AF with a work shift duration of more than 24 hours;
• storing information in its memory even in the absence of electricity;
• exclusion of changes in the information stored in the FN;
• creation of documentation for any CCP entered in the register of the Federal Tax Service;
• preparation of final results on the amounts of settlements and their current status;
• the FN has a body sealed by the manufacturer with an individual number;
• the presence of a timer that is resistant to failures and power outages;
• the presence of a fiscal attribute key and messages with a length of at least 256 bits;
• the possibility of storing data for 5 years after the end of the service life of the online cash register;
• FN has a passport with information about the model, serial number, manufacturer, service life and other information.

For 30 days, the fiscal registrar must store in its memory, without the possibility of adjustment, reports on the beginning and end of the shift, on registration and changes in its parameters, cash receipts(BSO) and confirmation of OFD.

Register of fiscal drives

The admission of the fiscal drive for use is made only after the registration of the device in state register. Anyone can view this document on the official website of the Tax Service.

The list of online cash desks included in the register is regularly updated. The document includes information:

• name of the manufacturer;
• TIN of the manufacturer;
• KKM model;
• FN model;
• operation of the cash register with automatic settlements;
• operation of the cash desk when making electronic payments;
• functioning of CCP in the formation of strict reporting forms;
• the number of the decision and the date of inclusion of the FN in the register.

Validity period of the fiscal accumulator

The period of validity of the fiscal accumulator established by law directly depends on the taxation system used by an individual entrepreneur or organization.

Thus, the validity period of the FN is 13 months from the date of registration of the device with the tax authority for individual entrepreneurs and organizations that apply the general taxation system, conduct seasonal trade, sell medical and veterinary drugs, cosmetics and perfumery products, alcohol and tobacco, and also combine preferential tax treatment with OSNO. It is necessary for organizations using the simplified tax system, PSN and UTII to replace the fiscal drive 36 months after its activation.

In the event of a change in the OFD, it is not necessary to change the fiscal accumulator - it is enough to re-register. The allowable number of FN registration procedures is 12.

Installing a fiscal drive

Manufacturers of new cash register they build FN into the cases of devices, so the owners of such cash registers do not have to worry about installing a fiscal registrar. If the CCP is subject to modernization, or the validity period of the FN has expired, the module can be installed in three ways:

1. independently using the instructions for the FN;
2. in a specialized authorized service center ASC;
3. in the center Maintenance CTO.

In case of damage to the cash register during the self-installation of the fiscal drive, the user may lose the guarantee for the cash register, so it is better to entrust the implementation of FN to the cash register to professionals. After the installation of the FN, it is activated by generating the first check, the data of which must already be entered in the registration form on the website of the Federal Tax Service and the OFD.

Registration of a fiscal registrar

Registration of FN is obligatory for both old cash registers that have undergone the modernization procedure, and for new cash registers that already contain a fiscal registrar in their case. The registration process is divided into 3 main stages.

1. Indication of the model and unique serial number of the fiscal drive in the process of registering an online cash register in your personal account individual entrepreneur or legal entity. If the FN identifier is present in the tax authority's registry database, the procedure will be successful.
2. Conclusion of an agreement with the OFD (fiscal data operator) indicating information about the model and serial number of the FN for subsequent transfer of data from the cash register to the OFD.
3. Setting up the cash desk by a technical specialist with the introduction of data for the correct functioning of the cash register. After specifying the necessary program data, the technician prints the first Z-report No. 1 with a check sum of accumulation of 1 ruble and 11 kopecks. Data on this check is transferred to the OFD, there is no need to send them to the Federal Tax Service.

Advantages and disadvantages of online cash registers with FN

Modern entrepreneurs and organizations have already tested full-fledged work according to the new rules and have even identified the main advantages and disadvantages of using cash registers with fiscal drives.

The advantages of an online cash register with a fiscal drive include:

• the ability to register a device via the Internet without visiting tax office;
• no need to conclude an agreement with the TsTO (technical service center);
• Eliminate additional checks by sharing information online and automated analysis;
• the possibility of using and independently replacing FN by entrepreneurs with PSN, STS, ESHN, as well as companies providing services.

Cons noticed by consumers when using FN:

• significant expense Money to purchase the device, train cashiers to work with it;
• the need to pay for the services of the OFD, which will exchange electronic data.

Constant control by the tax authorities and, as a result, automatic notification of the department about all possible mistakes can be very stressful for modern entrepreneurs who are used to freedom of action and self-sending data within legal deadlines.

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When switching to working with cash registers, many entrepreneurs try to save money and choose the cheapest online cash registers. But what makes such savings possible? Which devices in this segment are considered to be inexpensive and who can almost 100% compensate for the cost of purchasing cash registers through the use of tax deduction.

Types of cash registers and their cost

Indeed, it is believed that online cash registers are, in principle, an expensive device (and this partly explains the desire of many entrepreneurs to avoid or at least postpone their installation). But, as in most other segments digital technology, online cash registers can be classified into different groups according to the cost of models - in many cases, correlating with the characteristics of the device typical for a particular group (especially in terms of the basic technological principles of their operation and form factor).

Of course, such a division is conditional (at least due to the impossibility of objectively assigning certain CCP models to a certain group - both in terms of cost and characteristics). And any criteria applicable in the classification of online cash registers will, in any case, not be indisputable.

Considering the technological principles of their operation and form factor as criteria for classifying online cash registers, we can distinguish the following types of devices:

1. Online cash registers based on specialized POS systems and high-performance fiscal registrars.

The principle of operation of such cash registers is modular. The fiscal registrar (the main hardware component of the "modular" online cash desk) works in conjunction with a high-speed computing module.

The fiscal registrar is one of the main form factors of the online cash register. Fiscalization of trading proceeds and preparation of files for subsequent sending to the Federal Tax Service are carried out on the side of the registrar - and only then the payment data is transferred for further processing to a computer.

The considered cash registers are traditionally among the most expensive, which is due to the manufacturability of the hardware components used in them (as part of the modules that make up the cash register). The cost of high-performance cash desks based on POS systems reaches 100 thousand rubles and more.

Online checkout as a high-performance POS system. It costs expensive.

Note that the share of the fiscal registrar in this cost can be the largest - and exceed 30 thousand rubles.

1. Based on budgetary fiscal registrars.

Such online cash registers operate on the same technological principle as the previous ones - that is, when they form a bundle with a computing module. But both components of the online cash register in this case will be "budget".

A “budget” registrar can be bought for less than 7,000 rubles without FN. The simplest computer or mobile gadget can serve as a computing module for it (provided that the communication interfaces of the device and the fiscal registrar are compatible - more on that later).

If you focus on a new device or used device of acceptable quality, bought somewhere on Aliexpress, it is quite possible to buy a computing module for less than 10 thousand rubles.

Modular online cash desk based on an inexpensive fiscal registrar ATOL 11F and a smartphone. Included is a miniature 2Can acquiring terminal.

If the store already has computers or gadgets, registrars can be connected to them, if, of course, there is compatibility between the communication interfaces of these devices and online cash registers. There may or may not be any additional costs for this part.

1. Autonomous online cash desks of the "gadget" type.

Such cash desks can rightfully be classified as “expensive”. But this is quite explainable by their technological part. Indeed, the cash registers in question operate on the basis of real mobile gadgets - running Android. You can put interesting applications on them, “poke your finger” at their screen - it’s familiar to how poking at the display of a smartphone and tablet occurs.

Evotor is one of the most recognizable brands in the cash register gadget market.

Thanks to applications, the functionality of cash register gadgets can be extremely wide: solutions have been developed and continue to be developed for inventory accounting, marketing policy implementation, improving the efficiency of product promotion - and all on a “one window” screen that fits on the cashier’s table.

The price of the Evotor 5 smart terminal with a fiscal drive.

The estimated cost of a modern cash register gadget is from 18,000 rubles.

Video - an overview of the cheapest touch online cash register Evotor 5:

1. Autonomous cash desks of the "command-controlled" type.

These online cash registers in most cases can be attributed to the "cheapest".

The autonomy criteria here are the same as in the first case. Cash register is a full-fledged device, independent of external computing modules, ready for operation immediately after proper configuration.

However, from a technological point of view, a "command-controlled" cash register operates according to much simpler principles in comparison with a "gadget". This cash desk works without a specialized operating system- instead of it, a relatively simple factory firmware with a basic set of "commands" is used.

Information is displayed, as a rule, on a very simple (sometimes single-line) display - and in most cases reflects any one operation (for example, confirmation of the amount entered or confirmation of the success of breaking through the proceeds at the checkout). As a rule, we are not talking about any multitasking.

A "command-controlled" online cash register without a fiscal drive can be bought at a price of up to 7,000 rubles.

Video - an overview of one of the cheapest online cash registers Agat 1F:

Thus, the cheapest online cash registers, in terms of minimizing the "purchase" costs of a trading enterprise, include cash registers of the second and fourth types.

Let's take a look at what typical characteristics each type of CCP has (and then consider how important these characteristics are for certain businesses).

What are the typical characteristics of a "cheap" online checkout

So, we have established that there are two form factors of cheap online checkouts:

1. Modular cash registers based on budgetary fiscal registrars.

The above "cheap" fiscal registrar Viki Print 57F has the following main characteristics:

• receipt printing speed: 100 mm/s;
• supported receipt width: 57 mm;
• supported interfaces: RJ-12, RS-232, USB;
• auto cutter: absent.

Competing solutions in this price segment are generally comparable in terms of key functions. It should be noted that the indicated receipt printing speed is even higher than the average for the segment (typical value is no more than 75 mm/sec).

What do these characteristics mean?

A receipt printing speed of 100 mm/sec is sufficient for prompt customer service in a small retail outlet, where queues are rare. In addition, it is not supposed to be included in the check too a large number positions for goods. If, for example, 10 items are printed in 2 seconds (this is stated on the manufacturer’s website), then a typical supermarket set of goods “in a full cart” most likely forms a list of two to three dozen various positions. The absence of an auto cutter means that receipts need to be manually torn off, further lengthening the customer service process.

A check up to 57 mm wide is the most common, one of the most common in Russian trade. It is designed mainly to display commodity items as such (supplemented by legally required check details). Place on it various "unofficial" information - for example, graphic image with a logo or advertising message is usually problematic. But it is this option that may be of interest to a large retail chain.

In turn, the support of the registrar only wired interfaces - as a rule, is not critical. Wireless communication methods are not always liked by system administrators outlets- especially large ones, where a lot of potential interference “wanders” around the cash desk: Cell phones customers, tested and operated household appliances, various wireless cash accessories.

However, in the case of mobile businesses - home delivery, transport services, catering, one cannot do without a cash register that supports wireless interfaces for data exchange with a computing module. In addition, you will need a battery - which is not available at the considered "cheap" checkout.

1. Autonomous "command-controlled" online cash registers.

Using the example of the ELVES MF device mentioned above, the following typical characteristics of the cash registers in question can be distinguished:

• receipt printing speed: 45 mm/s;
• tape width: 57 mm;
• supported interfaces: RS-232, Wi-Fi;
• auto cutter: absent.

The online cash register has a built-in 1500 mAh battery.

Thus, in terms of performance in terms of speed and compatibility via wired interfaces, an inexpensive stand-alone cash register ELVES-MF can be noticeably inferior to a “cheap” modular type cash register based on a budget fiscal registrar. However, thanks to the battery, its scope will be much wider - the device is adapted to the trading business in a mobile format. Another argument in favor of autonomy is Wi-Fi support.

There is a fundamental possibility of providing support by the ELVES-MF cash desk mobile internet. How to implement this possibility in practice, you need to find out from a specific supplier: perhaps he will agree to bring devices already adapted to connect to the Internet via GSM, or he will explain the procedure for upgrading the supplied cash registers to a level that will support data transmission via GSM.

Thus, a "cheap" online cash register - represented by a modular or standalone form factor - is a device that:

1. Adapted to processing checks with a relatively small (within one or two dozen) number of commodity items.

1. In many cases, it does not have a battery (the rule is typical, first of all, for modular cash registers based on registrars - autonomous cash registers, in turn, are generally equipped with a battery).

1. Doesn't have an auto cutter.

1. In many cases, adapted only to wired connection to the cash register infrastructure used by the store (but at stand-alone cash desks - even at the most budget ones, the implementation of support for common wireless data transfer standards is very common).

Thus, a "cheap" online cash register is optimal for use in a small store with apartment building, kiosk. And in many cases not suitable for chain stores with queues.

A cheap stand-alone cash register with a battery (and support for wireless data transfer) is an excellent solution for a business in a mobile format (at the same time, its user can be both a start-up enterprise and a large brand interested in minimizing technical problems using CCT).

The “cheapness” of a cash register may consist in a significant reduction in the actual costs of its acquisition due to the use of a tax deduction. Consider this feature more.

Tax deduction when buying cash register equipment for individual entrepreneurs on UTII and PSN

The purchase of cheap online cash registers, the cost of which, as we already know, may not exceed 7 thousand rubles (without a fiscal drive), is also attractive because the user of such a cash desk in the status of an individual entrepreneur working on PSN or UTII (this is a fundamental point), may include the cost of purchasing CCP in a tax deduction. That is, to reduce the calculated tax on PSN or UTII by the cost of the purchased online cash register and related costs (for a fiscal drive, an agreement with OFD, software, customization services).

The tax can be reduced by 18,000 rubles from each online cash register. At the same time, if one cash desk costs 7,000 rubles, and the other - 27,000, then a total of 25,000 rubles will be deducted, since at the second cash desk the amount cannot exceed the specified limit (and the calculated excess cannot be "transferred" to the first cash desk). Therefore, an individual entrepreneur on PSN or UTII, who is faced with a choice - to buy a cash register for 7 thousand rubles with the most modest characteristics or for 18 thousand rubles with improved functionality, can, without hesitation, choose the second option.

That is, it is possible that it will make sense not to stop, literally, at the cheapest online cash register, but to choose a device that, in terms of characteristics, significantly exceeds the indicated cash desks within 7,000 rubles - but at the same time it will cost the trading company “free of charge” by virtue of receiving a deduction .

Thus, we can conditionally distinguish 3 types of inexpensive online cash registers:

• modular (based on the fiscal registrar);
• autonomous;
• various types specially "under the deduction".

The following models of online cash desks with a fiscal drive for 36 months are among the best options for small trading enterprises that can claim a deduction:

• fiscal registrar Shtrikh-Online for 17,000 rubles;

• autonomous cash desk ATOL 91F - for 17,000 rubles;

• cash desk gadget PTK MSPOS-K - for 18,000 rubles.

If we talk specifically about fiscal registrars and consider the price threshold of 18,000 rubles (excluding FN), then, in principle, there is every chance to choose a model that is far from the most budgetary and quite technologically advanced - with a decent speed of printing a check and an excellent level of compatibility with communication interfaces.

A good option is the ATOL 50F device. Prints receipts quickly, can be adapted to the most common wired and wireless interfaces.

It should be noted that in addition to one-time expenses for the purchase of cash registers, other expenses should be planned - for fiscal drives, which will have to be changed periodically, for paying for the services of a fiscal data operator (approximately 3,000 rubles per year), for a check tape, for additional accounting software (in if necessary), etc.

Summary

So, the "cheap" online cash register is a cash register:

1. Modular type, based on a budget (within 7000 rubles excluding tax) fiscal registrar.

There may be additional costs for the purchase of a computing module - a PC, a mobile gadget to which the registrar will be connected. But it can be a device with the most modest characteristics. It is permissible to connect several fiscal registrars to one computer - if there are free ports (or support for wireless interfaces with the required bandwidth).

1. Relating to autonomous "command-controlled" online cash desks (some of the models of such cash registers can also be bought within 7,000 rubles without FN).

Cash desks of the first and second types are suitable for small shops that are not characterized by queues. The fact is that such "cheap" cash registers have, as a rule, a low check processing speed.

1. Any type within the price of 18,000 rubles - which can be included in the IP deduction for PSN or UTII.

The third category can also include traditionally expensive cash register gadgets, advanced fiscal registrars - with high speed receipt printing and support for many interfaces - both wired and wireless.

In all cases, the cost of the fiscal accumulator should be added to the cost of the cash register - 7-11 thousand rubles. It can also be included in the calculation of the tax deduction for individual entrepreneurs on UTII or PSN.

Video - an overview of the budget online cash desk Atol 91F:

The fiscal accumulator is a memory chip that records the data of each sale and simultaneously sends it to the fiscal data operator. In turn, OFD acts intermediate between the cash register and the Federal Tax Service - it processes the information received from you and transfers it to the tax office. Thus, through the fiscal accumulator, the tax office knows how much money passes through your cash register.

In older KKM models, reporting data for the tax office was recorded on a special electronic tape, which, after the reporting period, was taken to the FTS department for verification. Today, instead of a tape, you need to install an electronic recorder chip. Unlike the tape, in addition to the amount, information about the goods is also stored on the FN. Automatic transmission information to the tax service has made life easier for both entrepreneurs and tax officials, saving time and minimizing the human factor in work.

Another significant difference between a fiscal drive and a secure electronic control tape (EKLZ) is the possibility of self-replacement. If only a representative of the KKM technical service center could change the tape, then the cashier can replace the drive chip on his own, saving the organization's money.

The advantages of the fiscal registrar do not end there. The technically obsolete tape had a limited memory capacity of only 4 MB, which was sorely lacking in large stores with a high sales turnover. Because of this fact, it was often necessary to change the tape before its expiration date. The memory of the fiscal registrar is 256 MB, which is exactly 64 times the volume of the tape. Taking into account the fact that the amount of information for a new sample check has also become larger, it follows that the FN is enough for about 240,000 checks. A store that makes up to 700 sales per shift will have enough volume for about a year.

How to choose a fiscal drive: what are the differences between models

There are two criteria that you need to focus on when choosing a FN: the model and its validity period.

FN service life

There are fiscal accumulators with three different validity periods: 13 months, 13/15 and 36. When choosing, you need to start from the applicable taxation system and the business area in which you are employed. It is worth remembering that the service life indicated on the FN is often nominal and does not always correspond to reality. It would be correct to say that the number of months written on the box is the maximum period, which coincides with reality only under the condition of small sales volumes.

Under the general system of taxation

Organizations working on DOS, according to the law, must use drives for a period of at least 13 months. That is, theoretically, you can bet on the cash register FN with any validity period. However, the operating instructions for FN for 36 months do not mention individual entrepreneurs or legal entities on OSN, in other words, there is no guarantee that the chip will last you three times longer. It is best to purchase a drive for 13 or 13/15 months, designed for DOS.

Service sector or trade on a special regime

Organizations that work in the service sector, as well as individual entrepreneurs on an “imputation”, a simplified taxation system or a patent, must use a fiscal drive for 36 months in their work. Shorter periods of work of the FN in these taxation regimes are not permissible. The only exceptions are entrepreneurs selling seasonal goods, alcohol or tobacco products.

Seasonal trade and sale of excisable goods

Entrepreneurs on special taxation regimes who sell alcohol or tobacco products can use a fiscal accumulator in their work, regardless of the validity period, such a tax fund will last 410 days, that is, a little more than 13 months.

Sellers with seasonal goods can also install a chip with any period on the online checkout, and their FN will last exactly as long as stated by the device manufacturer.

Those individual entrepreneurs who are allowed to work autonomously without connecting the cash register to the network can choose a drive for 13, 13/15, 36 months. At the same time, the FN on 13/15 will work for 13 months, and on 36 - a little more than 18 months or 560 days.

Stores with excisable goods and self-contained cash registers can use drives with any period, but they will last all 410 days.

Device model

When choosing a fiscal drive, pay attention to its marking: FN-1 and FN-1.1 - this is the device model. The fiscal registrar model forms different types cash receipts and is used in various business areas. AT this moment three formats of cashier's checks (formats of fiscal documents or FFD) have been published: 1.0. 1.05, 1.1. The Tax Service announced an imminent transition to a single documentation format, which will be 1.1.

The FN-1 fiscal drive model can only be used with formats 1.0 and 1.05, while the FN-1.1 is suitable for all formats. On formation cash documents directly affects the model of the fiscal drive, as well as the software installed on the cash register equipment.

Entrepreneurs who use the FN-1 model in their work on cash registers with outdated firmware and transfer fiscal documents in format 1.0, by January 1, 2019, need to update the software and firmware of cash registers and switch to format 1.05. However, if your online cash register works with formats 1.05 or 1.1, then you do not need to change anything.

On sale you can find another model of the fiscal registrar marked MGM-FN-1. This FN is a test device not intended for operation. The model is used by developers of programs for cash registers to set up and test work using a fiscal data test operator. MGM-FN-1 does not generate cash receipts and does not transfer data to the tax office, therefore, for real work no good.

Why can't you buy FN immediately for 36 months

Many entrepreneurs ask: why buy a 13-month drive when there are 36-month models on the market? The question seems reasonable - why not establish a FN for three years at once. In practice, it turns out that it will not be possible to save in this way, since the period indicated on the FN rarely corresponds to reality.

Another nuance is that the actual memory for drives with different expiration dates is the same. And although the amount of memory is impressive, if you have more than 200 sales in one shift, you definitely won’t have enough for three years. In the end, it always turns out that buying a FN of the recommended validity period is more profitable and more reliable.

What to do if the wrong fiscal drive is selected

Let's take an example: you are on a special tax regime and must put in tax credit for a period of 36 months. However, if for any reason you use the chip for 13 months, then use it until the space in the built-in memory runs out. Despite the fact that a fine is provided for this, the tax authorities themselves openly declare that it is possible to circumvent this paragraph of the law. It is enough to transfer your organization to a seasonal work regime, for which it is not necessary to have a registrar for a period of 36 months. The fact is that the law does not interpret the concept of " seasonal work”, which leaves a loophole for entrepreneurs.

Where can I buy a suitable fiscal drive

When buying a fiscal drive, consider whether the seller has a certificate. The selected drive must be listed in the register of the Federal Tax Service, otherwise its use is automatically equated to the absence of FN on your cash register. Buy to avoid fines cash register equipment only from trusted sellers.

You can order a certified FN from Kaluga Astral. We have fiscal accumulators different term actions - from 13 to 36 months, all of them are entered in the register of the Federal Tax Service and are sold with a guarantee. Warranty period for any model is 12 months. Please note that in some models of online cash registers, a fiscal drive is included in the package.

		FN-1 for 13 months RIC	FN-1.1 execution 3 to 13 and 15 months. Automation	FN-1 version 2 for 36 months RIC	FN-1.1 execution 4 for 36 months inventory
		Term of use
		410 days	470 days, yes restrictions in passport	1110 days, yes restrictions in passport	1110 days, yes restrictions in passport
		Supported fiscal data formats
		FFD 1.0 and 1.05	FFD 1.0, 1.05, 1.1	FFD 1.0 and 1.05	FFD 1.0, 1.05, 1.1
AtoN	Terms	Yes - it is allowed to use this FN under these conditions for this AtoN No - it is forbidden to use this FN under these conditions for this AtoN Yes, but ... - it is allowed to use this FN under these conditions for this AtoN, but there are restrictions on the period of use (in days)
DOS
	OSN only	YES	YES	YES, 1110	YES, 1110
	Sales goods	YES	YES, but 410	YES, but 410	NO
	Services	YES	YES	YES, but 410	YES
	Offline mode	YES	YES, but 410	YES, but 410	NO
	Seasonal work	YES	YES	YES	NO
	Payment agents (subagents)	YES	YES	YES	NO
USN, ESHN, UTII, Patent
	In its purest form	NO	NO	YES	YES
	Combination with OSN	YES	YES	YES, but 410	YES
	Services	NO	NO	YES	YES
	Sales goods	YES	YES, but 410	YES, but 410	YES, but 410
	Offline mode	YES	YES, but 410	YES, but 410	YES, but 410
	Seasonal work	YES	YES	YES	YES
	Payment agents (subagents)	YES	YES	YES	YES

A fiscal drive is a device that encrypts and protects fiscal data. Fiscal data refers to the calculations carried out by the cash register. For the first time, the drive was introduced into commercial use by Federal Law 209-F3 in July 2016.

The main task of the fiscal drive is to record and store fiscal data without applying correction. Also, using the device, fiscal documents are verified, which confirm the sending of fiscal data to the operator, and ensure the secrecy of the transmitted information.

Functionally, the drive is the same secure cash register, only it has been considerably modernized and is capable of performing additional tasks.

How fiscal accumulators work in practice - see this video:

Features of the fiscal drive

The fiscal accumulator transmits all information about the broken check to the operator via the Internet. After a successful transfer, the sent information is not stored in the device.

In the event of technical problems, check information may not reach the fiscal data operator. In this case, each punched check will be stored in the drive in in electronic format until the connection is restored.

According to the Federal Law on the Fiscal Drive, the device must be replaced if there are communication problems within 30 days.

The case of the drive is sealed by the manufacturer, so it is impossible to reprogram it or make any physical manipulations with it.

Fundamentals of using cash registers with FN

Online cash registers can be used by entrepreneurs who have special equipment, well-developed business processes, and specialized software. The presence of all the listed additions is mandatory for the timely transfer of cash settlements to the tax office.

Can IP work without cash register You can find out

Online cash desk can perform the following tasks:

• transmit via the Internet information about payments made by the buyer to the tax service;
• create cash receipts in electronic form and send them to email or phone number of the buyer;
• store and encrypt payment information.

Payment information is not transmitted directly to the tax authorities. The authorized intermediary in this operation is the fiscal data operator.

The main task of the online cash register is, in fact, to provide necessary information about the receipt of money in the cash desk of the enterprise as a result of payment for goods by the client to the tax office.

From another point of view, the cash register bribes the customer with the fact that it is not necessary to keep a regular paper check, since there is an electronic copy in the drive.

There is no fundamental difference between an online cash register and a regular one. It is only necessary to adhere to all legislative norms that are prescribed in 54-FZ.

The main requirement federal law is the mandatory compatibility of the cash register with the fiscal drive. It is the FN that is the main component of the cash register, and it is he who ensures the legality of the functioning of the online cash desk at a time when there is no access to the Internet.

The cash register together with the fiscal drive performs the following list of tasks:

• using a scanner to read the barcode of the goods and a keyboard or touch screen on the cash register, the cashier enters the purchase data in the cash register OS and sends a message to the client’s email or phone;
• the buyer is issued a regular paper check.

Comparison of ECLZ and fiscal drive.

At the time of the purchase, information about the payment made is sent to the fiscal drive, stored in internal memory, is encrypted and transmitted to the OFD online.

The operator checks the received data and redirects them to the Federal Tax Service. At the same time, the online cash register receives a message from the operator about the acceptance of information.

After the completion of the formation of the payment record in the fiscal drive, the text block with all the data is fed to the receipt printer cash register. A paper copy of the receipt is printed and provided to the customer.

After processing the data, the operator also sends an electronic receipt to the contacts indicated by the client.

Rules for installing a fiscal drive

The operation of the drive is based on the use of a special key, which has two validity periods - 13 and 36 months.

Entrepreneurs who use a simplified taxation system, a patent and who provide services to the public use an apparatus with a key valid for 36 months.

This benefit cannot be used by "simplifiers" selling excise products. In other conditions, a drive with a key valid for 13 months is used.

When buying a new, statutory cash register, an entrepreneur receives a fiscal drive built into the CCP case as a set. If the old cash register is being upgraded, then the drive must be purchased additionally.

The legislation of the Russian Federation allows self-installation drive by the owner of the cash register. In the old cash registers, the cash tape could only be replaced by TsTO specialists.

The special design of the fiscal drive allows you to place it in the seat of the cash register where the cash register was previously located. The connectors of the EKZL and the drive are exactly the same.

After installing the fiscal drive in the cash register, you need to reflash the electronic board so that the cash register can transfer encrypted OFD checks.

Modern online cash registers are already set up for full-fledged work according to the new rules.

Advantages of online cash registers

• remote registration of a cash register without visiting the tax office;
• the need to conclude an agreement with the CTO disappears;
• entrepreneurs with the simplified tax system, PSN and those providing services to consumers can use the fiscal accumulator and independently replace it every three years;
• the ability to get rid of additional checks due to online information exchange and automated analysis.

Disadvantages of FN

The main disadvantage of an online cash register is the expense of funds spent on its purchase. You will also have to spend a certain amount of money on training cashiers to work with the fiscal drive. You can read how to fill out the journal of the cashier-operator correctly

In addition, funds will be needed to pay for the services of a fiscal data operator who will transfer electronic information.

A downside is the businessman's awareness that he is constantly monitored by tax authorities via the Internet. All possible errors will be notified to the tax department automatically.

Register of fiscal drives

Fiscal accumulators that are allowed for use are registered in the state register. The document is available for free viewing on the official website of the Tax Service.

Certificate of conformity of the fiscal drive.

The registry includes about 80 models of online cash registers. The list is updated regularly. The document contains the following information:

• the name of the manufacturer of the equipment and its organizational and legal status;
• TIN of the manufacturer;
• name of the cash machine model;
• fiscal storage model;
• features of the cash register with automatic calculations;
• features of the online cash desk when making electronic payments;
• functioning of CCP in the formation of strict reporting forms;
• number of the decision and date of inclusion or exclusion of FN in the register.

To be entered into the register of the online cash register, the manufacturer must present a package of documents and a statement confirming the compliance of the drive with the current legislation. Firms cannot register and install devices that are not included in the register.

Drive lock

The fiscal accumulator will be automatically blocked if, for any reason, OFD does not receive information about payment receipts for more than 30 calendar days. This means that the cash register will no longer be able to print receipts.

The sale of goods through a blocked drive is also impossible. The reason for the lack of sending data to the OFD may be problems with the Internet. To avoid trouble, it is important to regularly monitor the health of the network.

Is it possible not to use the storage

Legislation allows not to apply online cashier entities that are involved certain types activities. Also, until the middle of 2018, CCPs can be used by entrepreneurs who fill out and provide services to the public.

There is relief for trade organizations that operate in remote settlements with poor network quality. They must use fiscal drives, but are not required to submit fiscal data to the tax office.

The cash desk works autonomously, and all information is stored in the internal memory of the FN. This benefit is available only in settlements with less than 10 thousand inhabitants.

Online checkout registration

There are three ways to register a FN:

• submit a paper application to the tax authorities;
• submit an online application.

For electronic registration, you will need a UKEP, which is issued at the Certification Center. You also need to make Personal Area on the website of the Tax Service and access it.

FN closing

The fixed drive is closed when:

• removal of the cash register from the register;
• expiration of the service life of the FN and its subsequent replacement;
• drive failures.

Before closing the FN, you need to complete the change of cash register, make sure that all information from the drive has been transferred to the OFD.

If the requirements are not met, the system will report that there are no documents to send. After sending all the data, the archive of the fiscal drive and, in fact, the drive itself are closed.

What is a fiscal data operator and a fiscal accumulator you can see in this video: