An online cash register is a device that issues cash receipt and transmitting information about the sale to the tax office via 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 use of cash register systems.
Cash register and tax regimes
The new procedure for using online cash register systems in 2018 for different categories of taxpayers accepting payment in cash and by card depends on the tax regime of the seller.
Until 2017, many entrepreneurs and organizations could operate without cash registers. When paying for services to the population, instead of a check, they issued (a strict reporting form). In addition, all traders on and PSN had the right to accept payment for goods without any documents. Only if the buyer requested was he issued sales receipt.
The reason for such relaxations is that PSN and UTII for tax purposes take into account:
- potential annual income for PSN;
- income that is imputed (i.e. assumed) for payers of the single tax on imputed income (UTII).
But on simplified system taxation, as well as on OSNO and Unified Agricultural Tax, indicators of actually received income are used to calculate the tax base. No more was required from old-style cash registers; information on sales volumes was recorded in the EKLZ (electronic control tape).
The use of cash register systems for processing cash payments for UTII in 2018, as well as for individual entrepreneurs with a patent, depends on whether they have employees. If there are workers in the trade or catering industry, 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 registers for these special regimes are being introduced in order to ensure consumer rights.
Although more businessmen are now using new cash registers, there are still situations when cash registers do not need to be used for cash payments. This limited list is given in Article 2 of the Law of May 22, 2003 No. 54-FZ on the application of control cash register equipment. Among them:
- sale of newspapers, magazines and related products in specialized kiosks;
- sale of tickets in public transport;
- trade from tanks with kvass, milk, vegetable oil, live fish, kerosene;
- sale of seasonal vegetables, fruits, melons;
- peddling trade of certain goods;
- sale of medicines in rural pharmacies, etc.
With regard to trading in 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 registers. Regardless of type trading place you will have to use CCP when trading clothing, leather goods, furniture, wooden products, carpets, rubber and plastic products and other things (17 product groups in total).
Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.
An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit 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 so right now. Today, this is the payment service most adapted to the new law. By submitting a request using the button below, you will receive 3 months of service on a premium tariff with a minimum percentage (the connection itself is free):
When to switch to a new cash register
The timing of the transition to online cash registers depends on the taxation regime and the type of activity. Let us remind you that those who trade on the simplified tax system, OSNO and unified agricultural tax have been using online cash registers since mid-2017. If you are engaged in trade or catering on UTII and PSN and at the same time have employees, you need a cash register from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services yourself, then the deadline for switching to cash registers is July 1, 2019.
During the same period - from July 1, 2019 - everyone who provides services to the public under any taxation regime must switch to online cash registers with the issuance of a printed strict reporting form. For clarity, we present the features of using CCP in the table.
Requirements for the online cash register
What is an online cash register? The simplest explanation is a cash register that operates online, i.e. connected to the Internet. Information about the purchase is transmitted to the fiscal data operator, who sends confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.
New cash registers must meet 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 storage device;
- provide printing of two-dimensional fiscal documents barcode(QR code at least 20 x 20 mm in size);
- receive confirmation from the operator of receipt of data or information about the absence of such confirmation.
In addition, separate requirements are established for the fiscal drive itself (Article 4.1 of Law No. 54-FZ), which must:
- have a case with a serial number and manufacturer's seal and a non-volatile timer;
- ensure information security of fiscal data and their encryption;
- generate a fiscal attribute of no more than 10 digits in length for each fiscal document;
- ensure authentication of the fiscal data operator and verification of the reliability of his confirmations;
- create records in the memory of cash register equipment;
- comply with 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 in length;
- provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.
The register of cash registers that meet the requirements of online cash registers and are allowed for use is published on the official website of the Federal Tax Service. Before you decide on your own which cash register (cash register) you can use, be sure to make sure that the selected model is in this registry.
Costs for online cash registers
The new CCP, as well as the implementation of changes, adopted by law about cash registers will require certain expenses from sellers. Moreover, here it is necessary to take into account not only how much it costs online cash register, but also costs for the services of a fiscal data operator (FDO).
OFD is an intermediary that receives data from an online cash register via the Internet and then transmits it 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 data transfer, their safety and security, the OFD may be fined a large amount (from 500 thousand to 1 million rubles).
Naturally, operator 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 registers. In the future, it is expected that the service will increase to 12,000 rubles per month.
Please note: the fiscal data operator must be selected only from the official list posted on the Federal Tax Service website and having permission for such activities.
As for the costs of the device itself, if you already have one, it is possible that you can upgrade it rather than buy a new one. You can find out to what extent your cash register equipment complies with the mandatory requirements and the ability to install a fiscal drive instead of an ECLZ from the manufacturer or operator.
In the table we have given approximate cost costs for 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 non-cash payments, we recommend opening a current account. In addition, many banks provide preferential terms of service. Thus, for users of our website, Alfa-Bank provides 3 months of completely free service and free connection to online banking.
From July 1, organizations and entrepreneurs must use online cash registers. For using old-style cash registers, inspectors will demand a fine of 30,000 rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). But some companies have the right to use new online cash registers in a simplified manner. Read the article for what else is new in the use of cash registers in 2017.
Law on the application of CCP since 2017
What is new in the use of CCP in 2017 is the following. The adopted amendments to Law 54-FZ are aimed at making data on cash payments available to the Federal Tax Service - the tax office will learn about all checks in real time. At the same time, interruptions in the Internet will not disrupt work. The cash desk will save the data and, as soon as the Internet is restored, will send it to the operator.
To ensure fewer disruptions in this process, an intermediary appears between the tax authorities and the company - a fiscal data operator (FDO).
All old cash registers had to be updated by July 1st. A deferment of the transition to online cash registers is provided only for UTII and patent payers. And also for owners of vending machines and those organizations and entrepreneurs who provide services to the population. These sellers will be required to work in accordance with the law on online cash registers only from July 1, 2017.
Companies and entrepreneurs located in remote areas can refuse online cash registers. The population of such territories does not exceed 10,000 people. ( Order of the Ministry of Telecom and Mass Communications dated December 5, 2016 No. 616).
In such areas, the new cash registers can be used offline. This means that you do not need to enter into an agreement with a fiscal data operator and transfer checks over the Internet (clause 7 of article 2 Federal Law of May 22, 2003 No. 54-FZ).
What are the requirements for new CCPs?
The fundamentally new cash register differs from the usual one in two ways. The first is the Internet. For the old one it is not needed, for the new one it is required. And the second sign is how information about revenue is stored. At a regular cash register, issued checks are recorded on a secure electronic control tape (hereinafter referred to as EKLZ). It gets inspected once a year when it needs to be replaced. There is no ECLZ in the online cash register; instead there is a fiscal drive. It saves and transmits data to the inspectorate every day.
The list of online cash registers that are allowed to be used is on the website of the Federal Tax Service of Russia in the section “New procedure for using cash register equipment.”
It is not necessary to buy new cash registers due to the transition to online technology. Equipment manufacturers claim that a one-time upgrade is sufficient, taking into account the characteristics of a particular model. For example, a special program may be needed.
The software part of the device will undergo changes so that the cash register can perform new functions, namely:
- work with the fiscal drive and interact with the OFD;
- print checks with new details (for example, name of goods or services and work performed, VAT rate and amount, etc.);
- print a QR code that contains the check details.
It is important to note that the requirement to print on the receipt the quantity and name of goods (work, services) for individual entrepreneurs on the simplified tax system, UTII, PSN, unified agricultural tax will come into force on February 1, 2021 (clause 1 of article 4.7 of Law N 54-FZ).
Cash desks must be connected to the Internet. At the same time, 54-FZ ( new order application of CCP) does not specify exactly how to connect. Therefore, the organization or entrepreneur independently chooses the most convenient way: via wi-fi, wired connection or Mobile Internet.
You can register, re-register and deregister a cash register via the Internet - in your personal account on the OFD or Federal Tax Service website (Clause 1, Article 4.2 of Law No. 54-FZ). There is no need to attend the inspection.
So, cash desks will be able not only to print paper checks, but also to transmit information about each punched check via the Internet to the Federal Tax Service through a fiscal data operator. In addition to checks, the following will be sent to the department:
- reports on registration and changes in registration parameters;
- reports on opening and closing shifts;
- correction cash receipts;
- reports on the current state of settlements;
- reports on the closure of the fiscal drive.
What contracts are required when switching to online cash registers?
Registration of a cash register under the new procedure will be associated with two agreements.
Agreement with OFD
An agreement with the fiscal data operator becomes mandatory, since it is the OFD that takes responsibility for delivering fiscal data received from the cash register to the Federal Tax Service. For each document received from the cash register, the OFD must generate and transmit a confirmation response. Only after receiving such confirmation can the owner of the cash register be sure that he has fulfilled his obligation to transfer data.An exception is made for organizations located in areas where there is no stable connection to the Internet. They may not transmit data through the OFD (Clause 7, Article 2 of Law No. 54-FZ). Electronic documents will be accumulated in the fiscal drive and transferred to the Federal Tax Service only when the drive is replaced.
Agreement with the central service center
For CCP owners, concluding an agreement with the Technical Service Center (TSC) becomes voluntary. The fact is that Law No. 54-FZ (as amended on July 3, 2016) does not contain the concept of “Center Maintenance».
Previously, in the application for registration of a cash register it was required to indicate the number of the central service center to which a specific cash desk was assigned. The CTO was responsible for the operation of the CCP and its prompt repair.
Now the owner is responsible for cash register equipment. It is he who determines what actions with the cash register he will perform himself, and in what situations he will contact the technical service center. There is one extremely important nuance here.
If manipulation of the cash register, for example replacing a fiscal drive, requires opening the cash register casing, then you must first study the terms of the manufacturer’s service policy. It may be stipulated there that opening the case is permitted only by a representative of the manufacturer or an authorized service organization (essentially, a service center). Otherwise, the warranty service of the CCP will be terminated.
Application of CCP for UTII and patent in 2017
Payers of UTII, as well as entrepreneurs who operate on a patent, until July 1, 2017, can issue another document confirming receipt of money instead of a cash receipt. For example, a sales receipt or receipt. Such a document must contain the following mandatory details:
- Title of the document;
- serial number of the document, date of issue;
- name of the organization (full name of the entrepreneur);
- TIN of the organization (entrepreneur);
- name and quantity of paid goods purchased (work performed, services rendered);
- the amount of payment made in cash and (or) using a payment card, in rubles;
- position, surname and initials of the person who issued the document, and his personal signature.
This follows from clause 2.1 of Art. 2 of the Law of May 22, 2003 No. 54-FZ, Art. 7 Law of July 3, 2016 No. 290-FZ. Thus, the use of CCP for UTII in 2017 is not necessary.
Combining UTII with OSNO or simplified tax system
When combining several modes, the following must be taken into account. The right not to apply cash register until July 1, 2017 for activities subject to UTII or PSN (patent) does not apply to transactions in other taxation systems. The use of cash register systems under the simplified tax system in 2017 or under the general taxation regime assumes the usual procedure.
How to switch to an online checkout
- Select fiscal data operator.
- Consider the costs of upgrading cash registers. The exact amount of costs for upgrading the cash register will be told to you directly by the manufacturer or a central service center specialist. A fiscal drive will cost about 6,000 rubles, and the same amount will be required to purchase an upgrade kit. Services of service centers and Internet providers are paid additionally.
- Deregister the cash register and modernize it. To remove the cash register from the register, you will have to visit the inspection, but in last time. In the future, it will be possible to carry out any registration actions with the online cash register through Personal Area on the OFD or Federal Tax Service website.
- Register an online cash register. You can register your cash register with any tax authority. To do this, as before, pay a personal visit to the tax office. Or register remotely, through your personal account in the OFD service or on the Federal Tax Service website.
- Start transferring data to the Federal Tax Service. To do this, you have the right to choose any convenient method of connecting to the Internet (mobile Internet, wi-fi, cable). Track statistics on transmitted fiscal data in the user’s personal account using the OFD service. This will help control the process of payments to customers.
What fines threaten for violations of work with new cash register systems?
From July 15, 2016, the amount of the fine for not using an online cash register for calculations depends on the amount not processed through the cash register. Officials will pay from a quarter to half of this amount, but not less than 10,000 rubles. Legal entities - from 3/4 to one size of the settlement amount without the use of cash register, but not less than 30,000 rubles (part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation).
Repeated non-use of cash registers is now subject to suspension of activities for up to 90 days. Such a measure can be applied to organizations and individual entrepreneurs if the total amount of payments made without a cash register is, including in the aggregate, one million rubles or more. Officials of violators face disqualification for a period of one to two years (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
New types of fines came into effect on February 1, 2017 (Federal Law dated July 3, 2016 No. 290-FZ). In particular, sanctions will follow:
- for the use of a cash register that does not meet the established requirements, that is, not an online cash register;
- for failure to provide information at the request of the Federal Tax Service.
Officials of organizations or individual entrepreneurs who commit such violations will receive a warning or pay a fine of 1,500 to 3,000 rubles. The organizations themselves, in addition to warnings, face fines from 5,000 to 10,000 rubles.
If the electronic check was not sent to the client, the organization will also receive a warning or be fined 10,000 rubles. Officials, like individual entrepreneurs, in addition to a warning, can be fined 2,000 rubles (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
From July 4, 2016, for small businesses who have committed an administrative offense for the first time, the fine may be replaced by a warning (Part 1 Art. 4.1.1. Code of Administrative Offenses of the Russian Federation). The Federal Tax Service of Russia recalled this in a letter dated August 15, 2016 No. ED-3-20/3721.
If, having identified a violation, you correct yourself and voluntarily report it to the tax authority, you can avoid sanctions (Part 15 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):
- for non-use of CCP;
- for using a cash register that does not meet established requirements;
- for using a cash register in violation of the procedure for its registration, the terms and conditions of re-registration and the procedure for its use
Already in July 2017 big number business entities, in accordance with legal norms, must use new control technology for cash transactions, which involves storing information on completed transactions on the Internet. That's why these machines are called online cash registers. Let's consider the online cash register since 2017 - who should switch to the new cash register.
At its core, an online cash register is a special device with the help of which information about the receipt of cash proceeds is recorded on fiscal media, as well as with access to the Internet.
In order to transfer information about punched checks to a special website. The business entity itself, the tax authorities, and the buyer or customer have access to it.
Therefore, enterprises and individual entrepreneurs must necessarily draw up agreements with, which professionally stores information from online cash registers, and, if necessary, transfers the information it has to the tax authorities.
Like the previous generation of cash registers, the online cash register has a serial number located on the outer body of the machine, a means for printing control receipts (except for some online cash registers intended for trading via the Internet), and a clock mechanism for recording the time of the transaction.
The main purpose of introducing new cash registers was to establish complete control by the Federal Tax Service over all income received by taxpayers to verify the correctness of calculation of mandatory payments to the budget.
Legislation requires that an online cash register receipt contain a number of mandatory elements:
- First of all, these include the name of the product (service, work).
- Quantitative measurement.
- Price and purchase amount.
- There is also a QR code with which you can check the validity of the check on the tax website.
Attention! The buyer may also ask for a copy of the receipt to in electronic format him on email.
This is the main difference between online cash registers and previous generation machines. In connection with these, the use of old cash registers is prohibited from the second half of 2017, and registration is not carried out after January 2017.
Business entities can modernize old CCAs by installing special devices for connection to the Internet. However, it must be taken into account that not all devices can undergo modernization, and its cost may not be much less than a new cash register.
Who should use online cash registers from 2017
Since 2016, new cash registers could be used by any business entity on a voluntary basis. The new law has determined who uses online cash registers since 2017. The terms for the transition of existing companies, as well as for new companies - at or.
The rules established a transition period during which companies and individual entrepreneurs could switch to the new rules gradually. During this period, it was possible to use EKLZ, but registering cash registers with them and renewing their validity was already prohibited.
From the second half of the year, all taxpayers under the general and simplified taxation systems must use only online cash registers when accounting for cash income. This is primarily due to the fact that they keep records of actual income for tax purposes.
Attention! New changes in legislation have determined the obligation of alcohol sellers to purchase new devices from March 31, 2017. The same law first determined the obligation to install online cash registers for individual entrepreneurs and companies for UTII. However, in a subsequent clarification, the deadlines for those applying and applying were postponed.
Who should switch to the new CCP from 2018
From the 2nd half of 2018, an online cash register will become necessary for individual entrepreneurs with a patent and entities that use the imputed taxation system. This category of business entities is currently exempt from using online cash registers, due to the fact that their taxation is not based on actual income. Therefore, the regulatory authorities have given them some relief for now.
But from the 2nd half of 2018, all business entities will have to use online cash registers, not only those located on and.
Attention, changes! On November 22, 2017, amendments were made to the law according to which the need to use cash registers for these categories of business is postponed from July 1, 2018 to July 1, 2019. Those. The obligation to install online cash registers was delayed for a year.
In what case can you not use online cash registers?
The legislation defines a list of companies and entrepreneurs who, even from the 2nd half of 2018, have the right not to use online cash registers.
These include:
- Entities involved in the sale of goods with Vehicle.
- Entities involved in the sale of goods in unorganized and unequipped markets and fairs.
- Selling goods from tank trucks.
- Selling magazines and newspapers at kiosks.
- Selling ice cream and drinks in unequipped kiosks.
- Subjects repairing shoes.
- Entities that repair and manufacture keys, etc.
- Renting premises owned by individual entrepreneurs.
- Pharmacy points located in rural clinics and paramedic stations.
- Enterprises and individual entrepreneurs who have economic activity carried out in remote areas and terrain. The list of such territories is determined by federal legislation.
It is important to understand that if a taxpayer carries out activities only using non-cash payments, that is, he does not have cash proceeds, he does not need to use an online cash register.
Attention! It is also allowed not to install online cash registers for credit institutions, enterprises on the securities market engaged in public catering in kindergartens, schools, and other institutions and educational institutions.
The new devices can be used on a voluntary basis by religious organizations, postage stamp sellers, as well as persons selling handicrafts.
Benefits when using new cash registers
Legislative bodies are currently considering a draft act, according to which entities using UTII and PSN will be able to receive a tax deduction in the amount of 18,000 rubles if they purchase a cash register with an Internet connection and use it.
This tax reduction can be made upon the purchase of each new device. It is assumed that the date of purchase of the online cash register should be no earlier than 2018.
The draft provides for the possibility of transferring unused deductions, in whole or in part, to subsequent tax periods.
Important! There is a limitation according to which the deduction can only be used once for a given car. Therefore, the transition from UTII to PSN and back will not allow you to use this benefit a second time.
Currently, dissatisfaction among subjects on the simplified tax system is growing, as they also want to receive this benefit. However, until now the rules establishing the possibility of using benefits when purchasing online cash registers remain only drafts.
Cost of switching to new cash registers
The law requires the use of devices that send data to the Federal Tax Service. It is now prohibited to use old cash registers with ECLZ. Before the beginning of the 2nd half of 2017, all entities were required to either buy new devices or carry out the modernization procedure.
In the second case, equipment manufacturers have released kits that allow you to convert the device from using ECLZ to installing a fiscal drive. The price of the modernization kit, based on the cash register model, varies from 7 to 16 thousand rubles.
The modernization process usually includes the installation of a fiscal storage device and equipment for connecting to the Internet. When choosing this approach, it is necessary to analyze how many products will be in the product range, as well as what the number of operations will be.
If a significant amount of these indicators is expected, then it is more advisable to purchase a new cash register designed to work with a large list of goods.
| Device brand | Area of use | Estimated price |
| "Atol 30F" | It is best used in small organizations, with a small number of goods and buyers | RUB 20,200 |
| "Viki Print 57 F" | Recommended for small retail outlets. Can work with the EGAIS system | 20300 rub. |
| "Atol 11F" | This device is best used in small organizations with a small number of customers. Maintains connection with the EGAIS system. | 24200 rub. |
| "Viki Print 80 Plus F" | Cash register for medium and large retail outlets, has a large number additional functions- for example, it can automatically cut off checks. Supports work with the EGAIS system. | 32000 rub. |
| "Atol 55F" | A cash register with many additional functions - it can cut receipts, it can be connected to a cash drawer, etc. It is recommended for use in large outlets with a large daily turnover. Can work with the EGAIS system. | RUR 30,700 |
| "Atol FPrint-22PTK" | Cash register with big amount additional functions. For medium and large stores. Supports work with EGAIS. | 32900 rub. |
| "Atol 90F" | You can connect a battery to this device, which will allow you to operate autonomously for up to 20 hours. The cash register can be used for delivery trade. Supports work with EGAIS. | 18000 rub. |
| "Evotor ST2F" | The device is recommended for use in small shops, places Catering, hairdressing salons, etc. Equipped with a touch screen, Android system installed, and a program for maintaining warehouse records. | 28000 rub. |
| "SHTRIX-ON-LINE" | Recommended for small stores with a limited number of products. | 22000 rub. |
| "SHTRIKH-M-01F" | Recommended for large stores, has a large number of additional functions, and can be connected to a point-of-sale terminal. | 30400 rub. |
| "KKM Elwes-MF" | Recommended for small retail outlets. Thanks to the presence of a battery, it can be used for remote and delivery trade. | 19900 rub. |
| "ATOL 42 FS" | Cash register for online stores without a mechanism for printing paper receipts | 19000 rub. |
| "ModuleKassa" | A device that supports both full integration with an online store and the ability to punch simple checks. The device has a display, a battery with up to 24 hours of operation, and an Android system. | 28500 rub. |
| "Dreamkas-F" | A device that can be connected to an online store and also used to punch simple checks. It is possible to connect a terminal for card payments, a scanner, and a cash drawer. | 20,000 rub. |
Cash desk service procedure
The new act on cash registers abolished the obligation periodic inspection and maintenance of new devices in specialized workshops.
After purchasing an online cash register, the owner himself makes the decision to call a specialist for the purpose of carrying out preventive maintenance or carrying out repairs. It is expected that such functions will continue to be performed by maintenance centers.
Also, the new law abolished the obligation for centers to register with the Federal Tax Service when performing repair or maintenance work on cash registers. It is planned that thanks to this, new specialists and companies will come to the industry.
Due to the abolition of mandatory maintenance, CCP owners now have the opportunity to choose:
- Sign a long-term contract with the service center;
- Involve center specialists only if a cash register malfunction occurs;
- Hire craftsmen who do not work in cash register service centers, but have all the necessary knowledge to repair a cash register;
- If the company has a lot of new devices, then you can add a separate specialist to your staff who will repair and maintain cash registers.
Features of cash discipline
Before the introduction of online cash registers, the cashier was responsible for preparing documents KM-1 - KM-9, including:
- Return certificate Money to the buyer (KM-3);
- Magazine for cashier-operator (KM-4).
Now reports similar to these are generated automatically thanks to the transfer of information to the Federal Tax Service. Therefore, the use of such forms is not necessary. However, organizations and entrepreneurs can apply them on their own initiative, indicating this in internal administrative local acts.
Another key document when using previous generation devices was the Z-report. It had to be removed at the end of the working day, and based on its data, entries should be made in the cashier’s journal.
Attention! Now the Z-report has been replaced by another document - the “Shift Closing Report”, which is generated at the end of the working day, or with the transfer of a shift from one cashier to another.
Its main feature is that, like checks, it is also automatically sent to the Federal Tax Service. At the same time, the new report includes all information about the movement of money during the day: payments in cash, cards, returns for each type of payment, partial prepayment, etc.
Features of using online cash registers for online stores
The main reason why online cash registers were introduced is to control the functioning of online stores.
Until this moment, entrepreneurs opened websites for the sale of goods and services, and accepted payments by electronic money. Entering online wallets, such income was difficult to track and oblige taxpayers to pay tax on it.
Now an online store is required to use a cash register when selling any type of goods. An online cash register for an online store must send the purchase receipt to the client by email exactly on time after receipt of payment.
Attention! There is one exception to this rule - if payment is made by receipt or invoice and goes directly to the bank account of a company or entrepreneur, there is no need to use a new cash register to record this sale.
The Federal Tax Service also clarified by its order that the deferment for entrepreneurs and companies applying imputation or a patent also applies to online stores. This means that if a business entity by law has the right not to use a new type of cash register now, but is obliged to do so only from the 2nd quarter of 2018, this also applies to online commerce.
The obligation to use an online cash register, as well as send a receipt by email, applies not only to payment bank cards, then also for all types electronic money.
For a device that is used in online stores, there is one feature - if payment is made electronically, then there is no need to issue a paper check, you only need to send an electronic one. Until recently, only one device of this kind was offered - ATOL 42 FS.
Now manufacturers of cash register equipment are moving in several directions:
- An attempt to integrate existing online cash registers with websites using third-party programs. There are currently few such solutions;
- Specialized cash registers for Bitrix – connect to the server on which the online store is hosted;
- Devices capable of both punching checks when accepting cash and working with an online store only in electronic format.
Attention! The check that the cash desk sends to the online buyer is no different from a simple check and contains all the same details. If a store delivers goods by courier and receives payment in cash, it must have a portable cash register with it in order to immediately punch the receipt. In such a situation, it is beneficial to have a machine that can handle both paper checks and online payments.
Features of the use of new cash registers in the sale of alcohol
When adopting amendments to the law on alcohol regulation, as well as introducing new principles for conducting cash transactions a contradiction arose between the laws. It affected entrepreneurs and companies that traded beer and related products.
Thus, according to Federal Law 54, entities that apply a patent or imputation are required to use online cash registers only from July 1, 2018. At the same time, Law 171-FZ determined that all business entities, regardless of the taxation system, are required to use cash register equipment when selling any alcohol from March 31, 2017.
On July 31, 2017, an amendment to 171-FZ came into force, which determines that entities need to use a cash register, but in accordance with the provisions of 54-FZ.
This means that the law established the priority of the law on cash register systems, which means that online cash registers for individual entrepreneurs selling beer and companies on imputation and patent will be mandatory only from mid-2018.
Attention! The amendment applies to those who are on PSN or UTII. If an individual entrepreneur or a company selling beer uses the OSN or the simplified tax system, it was necessary to switch to a new cash register from 07/01/17.
It is important to remember that this applies specifically to low-alcohol products, which do not have the necessary markings and are not subject to registration through the EGAIS system.
If an entrepreneur or company sells labeled alcohol, they are required to use a cash register regardless of the tax system.
Important! When choosing a cash register, such entities need to remember that it must be able not only to send checks to the Federal Tax Service, but also to interact with the EGAIS system.
We have collected all useful information about online cash registers since 2017 in one publication.
In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2017.
Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.
Changes to 54-FZ are the most global reform in retail over the past 10 years.
Since the writing of this article, several important changes to the law have come into force, and new clarifications have been issued from the Federal Tax Service.
Read the publication with up-to-date information:
More information about what is happening now:
What is an online cash register
An online cash register is a cash register that meets new requirements:
- prints the QR code and link on the receipt,
- sends electronic copies of checks to OFD and customers,
- has a fiscal drive built into the case,
- interacts freely with accredited OFDs.
All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.
An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.
For example, all cash desks and fiscal registrars of Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.
New cash registers (modified and completely new) are included in a special register of cash register models and approved by the Federal Tax Service.
How does the online cash register work and what should now be on the receipt?
The sales process at the online checkout now looks like this:
The online cash register receipt contains:
If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate the client’s email or subscriber number.
The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the receipt.
The cashier's last name does not need to be indicated on receipts from online stores.
New terms
Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to clients. The list of accredited OFDs is presented on the Federal Tax Service website.
Register of online cash registers- this is a list of cash register equipment that is ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash register equipment contains 43 cash register models. The list is updated and anyone can view it on the tax website. Each specific cash register is also included in the register of cash register copies.
Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.
Fiscal data— this is information about financial transactions carried out at the checkout. The technical requirements for a fiscal drive are described in the law; currently one model of a fiscal drive is available for purchase on the market. Each copy of the FN is also included in a special register.
Validity period of the fiscal accumulator It is different for all entrepreneurs and depends on the applicable taxation system:
- OSNO - 13 months
- USN, PSN, UTII - 36 months
The beginning of the service life of a fiscal drive is the date of its activation. The owner of the cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.
Buy a fiscal drive you can in your service center. The cost of FN is from 6,000 rubles.
Agreement with OFD — mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.
Who should switch to online cash registers
The transition to online cash registers takes place in several stages and affects:
- entrepreneurs who already use CCP,
- traders of excise goods,
- owners of online stores,
- entrepreneurs providing services to the population and not using cash registers, including individual entrepreneurs on UTII, simplified tax system and PSN,
- owners of vending and vending machines, as well as payment terminals.
Entrepreneurs who use strict reporting forms (SSR) also fall under the innovations.
The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a type of online cash register and it also transmits data online. .
Time frame for transition to online cash registers: 2017-2018.
| February 1, 2017 |
Owners of newly registered cash registers
The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old order ceases. |
| March 31, 2017 |
All organizations and individual entrepreneurs that sell alcohol
! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash register systems, depending on the chosen taxation system. |
| July 1, 2017 |
Organizations and individual entrepreneurs on OSN, simplified tax system and unified agricultural tax
After this date, cash registers with ECLZ cannot be used; all cash registers must work with a fiscal drive. |
| July 1, 2018 |
|
| July 1, 2019 |
|
Very often, entrepreneurs ask the question: “If a company operates under two taxation systems, the simplified tax system and the UTII tax system, when should it switch to the new rules?”
From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.
Who is exempt from online cash registers?
The following people are exempt from working with cash registers, as before: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting out their own homes, organizations with non-cash payments, credit organizations and companies involved in the securities market, conductors and catering establishments in educational institutions.
Religious associations, sellers of handicrafts and postage stamps can also continue to operate without cash registers.
Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.
How to switch to an online checkout
The transition to online cash registers since 2017 is a factor that directly affects the future operation of the business; it should be approached responsibly.
The main thing is not to delay. If you're planning on making the transition, let's just say... late spring, that is, there is every chance of being late with the transition to an online cash register by July 2017.
To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.
The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers do not have time to properly prepare the equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without any opportunity. legal trade. Or they trade with the risk of getting a fine.
To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now. 
Select an online cash register to switch to 54-FZ
Solutions for any business
Procedure for switching to online cash registers
So, to switch to an online checkout smoothly, plan thoroughly and act step by step:
1. Find out if existing equipment can be modified
Contact your cash register manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.
To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.
If your cash register can be improved, don’t rush to rejoice. It is often better to buy a new online cash register than to remodel old cash register equipment (the cost of reworking some cash registers is comparable to the cost of a new cash register).
To avoid wasting your money, do some market research. Find out how much it costs to upgrade a cash register on average in the market (for different manufacturers), and how much a new online cash register costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny modification costs an additional 100 rubles, this is a reason to think and look for alternatives.
2. Check whether the equipment you are considering is in the Federal Tax Service register:
- Checking online cash registers - a service of the Federal Tax Service for checking copies of cash registers.
- Checking fiscal drives is a similar service for checking fiscal drives (so that they don’t sell you a broken or already used drive).
3. Make a schedule for replacing ECLs
In order not to overpay for ECLZ work, check when its service life ends. Upon completion of the ECLZ operation, it is better for you to immediately install a fiscal drive and switch to online cash registers.
4. Bring the Internet to the store
The Internet for an online cash register must be stable. Find out if the Internet providers in your region have special tariffs (you can also consult your ASC). Find out what is right for you: wired Internet or Wi-Fi modem.
5. Check for updates to the cash register program
If you work with cash register software, for example, with a commodity accounting system, be sure to find out whether it will be modified to work according to the new rules, whether it is compatible with an online cash register, how much the modification will cost and when it will be carried out. Wiki cash registers work with all commodity accounting systems for free - this is our basic functionality.
After all preparatory work decide when to switch to an online checkout.
6. Remove the old cash register from the Federal Tax Service register
Contact your central service center and get a report from the ECLZ. Write an application for deregistration and go to the tax office. You should still have the card of the owner of the cash register in your hands with a mark of deregistration.
7. Select the OFD and enter into an agreement with it
This required condition to register online cash register. Explore possible options, conditions and service provided. The OFD agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the branch.
After concluding the contract, feel free to proceed to the final part - registering an online cash register.
8. Register an online cash register
The new law allows two options for registering an online cash register: classic and electronic.
The classic method is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After some time you are given a registration number.
The electronic method of registering an online cash register saves time. To set up an online cash register, you will need an electronic digital signature. Get it in advance at any certification center.
How to register an online cash register:
- Register in your personal account on the nalog.ru website.
- Fill out the application on the Federal Tax Service website.
- Enter the registration number of the online cash register and fiscal drive.
- Fill in the OFD details.
If you did everything correctly, the Federal Tax Service will issue you a cash register registration number. .
New fines
The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. Amount of penalties: from 3,000 rubles, up to a trade ban.
The procedure for registering an administrative violation has become simpler. In some cases, for the first violation, a verbal warning is possible, but for a repeated violation, trade is suspended for up to 3 months, and this is actually death for the store.
To avoid problems, comply with all requirements of the new legislation.
How to choose an online cash register
First of all, make your own list of cash register requirements. The answers to the following will help you determine your requirements. simple questions about your point of sale.
Are you going to use the cash register as a means of business automation? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a cash register that at least knows how to upload sales data into Excel tables.
Do you sell or intend to sell alcohol? If the answer is yes, then the cash register must be adapted for Unified State Automated Information System, that is, support work with UTM and have functions, for example, writing off balances.
Do you have a friend or a full-time IT specialist? Now a cash register is an IT system, which includes not only a cash register, but also an Internet connection, communication with the OFD and a cryptographic tool. If you do not have an employee on staff who can quickly diagnose the entire system in the event of a breakdown, then it makes sense to enter into an agreement with a service center.
Once you have decided on the basic characteristics, you can make a decision.
Example: select a cash register for a convenience store
Let's say you have a small store near your home: the assortment includes beer and other mild alcohol. Trade is going well, but you want to increase sales without freezing, large amounts in the product. You have 1 cashier on your staff, and you personally replace him.
It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems, and you will need technical support.
The Wiki Mini F cash register is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with Unified State Automated Information System and is compatible with all commodity accounting systems. Technical support You will be provided with a regional certified partner from whom you will buy the cash register.
Example: choose a cash register for a hairdresser
Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and do not intend to. You collect information about clients into a common CRM system. There is a computer specialist on staff who sets up this system and helps solve other technical problems.
In this case, a budget kit is enough for you: KKT Wiki Print 57 F and the Wiki Micro system unit. All necessary instructions your technical specialist will find in the support section “Dreamkas” and the OFD that you choose.
If you do not have an ordinary hairdressing salon, but a premium salon, then the Wiki Classic and Wiki Print 80 Plus F set is more suitable for you - it does not differ much in function from budget cash registers, but its design is designed specifically for boutiques, salons and expensive cafes.
Choose your online cashier
Wiki cash desks fully meet the requirements of 54-FZ and EGAIS.
On July 15, significant changes to Law 54-FZ on the use of cash register equipment came into force (the law “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment cards”) .
Soon all cash registers in Russia will have to have access to the Internet and transmit sales data to the tax office. The new rules will affect even those who do not currently use cash register equipment (CCT).
Partner of the new release of Card Index - a cloud service for trade management - tells how to prepare for new scheme work and understand what needs to be done now.
What will change?
The law will entail a number of important changes:
- It will be necessary to use new CCPs or upgrade old ones. Only models with the function of online data transfer to the tax office are allowed.
- Technical service centers (TSCs) will disappear as a class, and OFDs will appear - fiscal data operators.
- At the buyer's request, the seller will be required to send the check electronically to the buyer.
FDOs, or fiscal data operators, are organizations that will process check data and send it to the tax office. To do this, the OFD will need to obtain permission to process fiscal data.
The new cash registers will have one more component - a fiscal drive (FN). It will replace the EKLZ that is currently in cash registers. The FN will store data on punched checks; during inspections, inspectors will be able to read them. Organizations using CCP will have to change annually fiscal storage. For all companies and individual entrepreneurs providing services, as well as for trade operating on UTII, patent or simplified taxation systems, relaxations have been made: fiscal drives will have to be changed every three years.
Another requirement of the new law is the obligation to print the VAT rate and product items in fiscal receipts. This means that entrepreneurs will no longer be able to use cheap standalone checkouts.
What is the time frame for replacing old CCPs with new ones?
The implementation of the project is divided into stages. By September 1, the Federal Tax Service will release a list of licensed OFDs and new generation cash register models. It will be possible to buy an online cash register and connect it to the OFD. Moreover, until February 1, 2017, the use of new cash desks will be voluntary.
From July 1, 2018, all entrepreneurs working on patents and UTII will have to use online cash registers. Until this moment, they will be able to work as they do now, without using cash registers.
Is it possible to upgrade the old one or will I have to buy a new cash register?
Most modern cash registers can be modified to meet new requirements. You need to check this possibility with the CCP manufacturer. But it’s too early to improve the cash register - the equipment has not yet been certified and has not been included in the new register of cash register equipment. This will tentatively happen in September 2016. Until July 1, 2017, you can work without modernization.
Do I need to contact the central service center to register a new cash register?
You can independently register a new type of cash register on the Federal Tax Service website without resorting to the services of a central service center. For this you will need a CEP (qualified electronic signature). Central service centers will become a thing of the past - the maintenance of cash register equipment will be handled by its manufacturer. There is no need to perform quarterly maintenance of cash register equipment or change seals.
How to register a new cash register?
The procedure for registering a cash register will be simplified, as it can be done online. The entrepreneur will have to register a personal account on the website nalog.ru, leave an application and sign this application with an electronic signature.
You will need to obtain a CEP. Even if you already have a CEP for EGAIS, it will not be suitable for registering the cash register and working with the OFD.
If you do not want to register a cash register online, you can, as before, do it in person by coming to the tax office.
Where can I find an approved register of fiscal data operators (FDO), which one should I connect to?
There are no official OFDs yet; such a register will be formed only by September and it will appear on the resources of the Federal Tax Service. You can connect to any operator.
Will the cost of OFD services be fixed or will each operator set it themselves?
Each operator will independently determine its pricing policy. The average cost will be about 3,000 rubles per year for one connected cash register. You will be able to conclude an agreement with any operator, regardless of its location.
What should those who do not yet use CCP (UTII and patent) do in their work?
Those who now have the right not to use CCP have time to prepare. For now you can work as before. The online cash register must be used from July 1, 2018. We recommend that you do not delay the purchase of a new cash register until the last minute in order to avoid troubles due to a possible shortage of equipment.
Will an electronic check completely replace a paper one?
An electronic cash receipt will need to be sent to the buyer upon his request. If the buyer does not request this at the time of payment, only a paper check will be issued. Only an electronic check can be limited to cases where the buyer pays for goods or services remotely.
Who will be responsible if the cash register does not transfer data to the tax office due to poor communication quality?
The entrepreneur will be responsible for the timeliness of data transfer. You need to be prepared for the unexpected; it is advisable to have a backup Internet channel in case the main one fails. The transfer of data to the OFD about a punched check must take place within 30 calendar days. If this does not happen, receipts will stop printing and it will become impossible to continue sales.
In which localities does the law allow you to work without connecting a cash register to the Internet?
Organizations and individual entrepreneurs operating in remote or hard-to-reach areas are exempt from using online cash registers. While there are no lists of such settlements, they will be formed later by local authorities.
Which cash register program to choose and how to save money?
For a small business, the optimal combination would be “computer (laptop or tablet) + cash register software + fiscal registrar that sends data to the OFD.”
You won't have to buy an expensive cash register at all. By connecting to MyWarehouse, a convenient cash register program, you can be sure that you meet all requirements new edition 54-FZ.
If you have several stores and cash registers, MoySklad will help you manage them from a single back office. This allows you to track revenue by retail outlets online, control product balances and plan purchases.
You can try MyWarehouse for free and without time limits using this link ()
If you have any questions, write them in the comments to the material and the experts of the MoySklad service will answer them.
