Fiscal data operators play the role of a collection point. They receive settlement data from various cash registers and transfer it to the tax office. The fiscal data operator has its own data center. OFD can only work if you have an FSB license to work with encryption tools.
The buyer pays for the goods. The seller punches the check at the online checkout, and the sales data is instantly recorded on fiscal accumulator and transmitted over the Internet to the fiscal data operator. OFD transmits data from all cash desks to the tax office.
What does a store need to work with OFD?
- Agreement with the OFD for the processing of fiscal data
- Internet
- Cash register with fiscal storage and internet connection
Cash register equipment will need to be registered in personal account on the FTS website. This requires a qualified electronic signature.
How does the OFD work? We analyze the change 54 of the Federal Law
Let's look at an example. The buyer comes to the store for a carton of milk. The cashier scans a barcode from a milk carton or enters the amount on the cash register keyboard.
Inside the CCP (cash register) there is a fiscal drive. He saves the check, signs it with a fiscal sign, generates and sends a data packet to the OFD server.
The fiscal data operator generates a response fiscal attribute and sends a receipt signed with the fiscal attribute to the cash register. When the fiscal accumulator registers the receipt, the registration of the receipt under the new requirements will be completed.
Then the fiscal data operator transmits the settlement data to the tax office. The buyer receives two checks: paper and electronic (on email or subscriber number).
The checks have a QR code and a link. The buyer can scan the code with a smartphone camera or follow the link. The buyer will be taken to the check check service website. There he will check that the check registered in the OFD corresponds to the paper one. If the amounts are different, the buyer can complain to the store.
Will an electronic check completely replace a paper one?
The electronic receipt contains the TIN of the store, the names of the goods, the amount of taxes paid and all other information. But at the request of the buyer, the seller is still obliged to issue a paper check.
What do the new checks look like?
How is a QR code and a link generated?
The fiscal data operator provides the CCP with the rules for generating a QR code and a link. The cash register generates a QR, a link and prints a check.
What if the Internet goes down during the sale?
The store owner has 72 hours to reconnect. Otherwise, the CCT will stop working.
What is a fiscal storage?
Relatively speaking, this is a new type of ECLZ. The fiscal accumulator receives receipt data, processes it and signs it with a fiscal sign. It then sends the check data and fiscal token to the fiscal data operator. From the OFD, the fiscal accumulator receives a receipt signed with a fiscal sign and saves the check data.
That is, ECLZ is no longer needed?
Yes, fiscal drives will replace ECLZ.
Where to buy a fiscal drive?
It is now known that EKLZ can be bought from the manufacturer - Atlas-Kart. The company Proxima is also selling ECLZ. The list of organizations that sell fiscal drives has not yet been approved.
Fiscal drive one forever?
No, it needs to be changed.
Organizations on common system taxation - once a year. Organizations on a patent, UTII and USN - once every 3 years.
Who will change the fiscal drive?
How to get an electronic signature?
Electronic signatures are issued by certification centers accredited by the Ministry of Communications and Communications of the Russian Federation. To get a signature, take the documents to the certification center.
For individuals:
- the passport
- SNILS
Legal entities:
- founding documents
- document on entering a legal entity into the Unified State Register of Legal Entities
- tax registration certificate
The electronic signature will be written to a physical medium, such as a USB flash drive. Find out the cost of the service in the certification center.
What should a store owner do to connect to the OFD?
- Get a qualified electronic signature
- Conclude an agreement or contract with a fiscal data operator
- Take to the store online
- Install a fiscal drive in the cash register
- Register a cash register on the tax website and get a registration number on the website of the Federal Tax Service
How to register a cash register and get a number?
Go to the taxpayer's personal account on the website of the Federal Tax Service. Get the CCP registration number in your personal account. Fiscalize the checkout. The KKT will send the data to the tax service through the OFD. You will receive a registration card in your personal account on the website of the Federal Tax Service. Registration is over.
We remind you that an electronic signature is required for registration.
When will the registration of cash registers for the transmission of OFD data begin?
Voluntary registration of cash registers - from April 1, 2016. Mandatory registration of cash registers - from February 1, 2017. By July 1, 2017, all cash registers should start sending settlement data to OFD. The law has not been signed, the terms may change.
Do I need to buy a new cash register?
No, if your cash register connects to the Internet and you can put a fiscal drive in the case, and the internal software works with FN and OFD. If these features are not available and the manufacturer does not release a revision kit, then the cash register will have to be replaced.
What cash registers are suitable for working with OFD?
OFD has both hardware and software requirements.
Device requirements:
- Internet connection
- place for a fiscal drive inside the case
- printing QR codes and links
Program requirements:
- work with fiscal storage
- work with OFD
The developers of the Dreamkas company have provided a compartment for the fiscal drive in all models of Viki cash registers and Viki Print fiscal registrars.
The software works according to exchange protocols both between CRE and OFD, and between CRE and fiscal drive. Viki checkouts connect to the internet via network cable or WiFi.
I work on UTII, I do not use the cash register. What to do?
Now to wait. The government is preparing a draft resolution, which will clearly indicate the types of activities for the application of the CCP.
What will happen to the CTO?
Service in the central heating center will no longer be mandatory. But the cash register equipment will still have to be repaired. It is worth assuming that reasonable store owners will not refuse technical support.
Is it necessary to conclude a service agreement with the CTO after the introduction of the OFD?
Mandatory - no. But an agreement with the OFD must be concluded in any case.
Can CTO become a fiscal data operator?
Yes. Any organization can become a fiscal data operator. For this you need to have:
- Permission to process fiscal data from the Federal Tax Service
- FSTEC license for technical protection of information
- FSB license for the development and production of cryptoprotection tools
- FSB license for data protection activities
- Technical means for processing fiscal data (on the right of ownership)
- Technical means for protecting fiscal data
- Non-residential premises owned or rented
More detailed requirements for OFD will appear after the signing of the law.
New materials about 54-FZ
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In March 2018, there are 14 models of fiscal drives (FN) on the market. At first glance, they differ only in terms of service life, but this is not so. It may happen that the device will work only 15 for 36 months. We will tell you which fiscal drive to buy for a particular type of activity and taxation regime.
What is a fiscal drive and why is it needed
Fiscal drive (FN) - a chip inside the online cash register. This is an analogue of ECLZ in old-style devices. It saves data on cash register operations, stores checks, encrypts documents that come from the operator or are sent to him.
Differences between the drive and the old ECLZ
Which fiscal drive to choose for different aids to navigation and activities
Drive lifetime: 13, 15 or 36 months. The number on the box is the maximum service life of the device, and it happens that it differs from the real one. For example, if the cash register works offline and does not transmit information, then the fiscal drive for 36 months will work 18.
The duration of the use of FN is influenced by 2 factors:
- what is written in Art. 4.1 of Law 54-FZ;
- as indicated in the technical manual of the device.
For example, in the passport "FN 1.1 RIK" it is written that it will work for OSNO for 1110 days. And in the passport of the fiscal accumulator for 36 months "Event", it is said that it does not work with the main taxation system at all.
Restrictions on the term of work in the passport of the FN "RIK" for 36 months
According to the law 54-FZ, the device for 36 months is used by some LLCs and individual entrepreneurs:
- services sector;
- patent;
- UTII;
- ESHN.
The law specifies the minimum period of operation, for example, if he buys a device for 13 months, he will receive a fine of 1500–3000 ₽.
Fiscal accumulator for 13 months is used:
- DOS, other than services;
- sellers of excisable goods;
- businessmen in a remote area who use the cash register offline;
- payment agents;
- seasonal business.
Since this is the minimum validity period, these businessmen can buy a fiscal accumulator for 36 months instead of 13, but this is not always profitable. For example, if a restaurant, then FN for 13 and 36 months will work the same way - 410 days.
Before buying a device for 15 or 36 months, look at its passport. A 36-month model may only last you a little over a year.
Table: validity period of fiscal accumulators
We have all types of fiscal drives!
We will advise and select!
within 5 minutes.
When is it unprofitable to buy a fiscal drive for 36 months
- Sell excise: motor oil, cigarettes or alcohol. Then the FN will work for about 13 months.
- You live in a remote area and KKM does not send OFD checks. The drive will work no more than a year and a half.
- Break through more than 200 checks per day. FN for 36 months is designed for small businesses. It does not have enough memory for a large number of checks. It is more expedient to purchase a model for 13 or 15 months.
Examples of using different drives
- Cafe on UTII, provides. FN will last 36 months. A businessman will be fined if he installs a drive with a shorter lifespan.
- An individual entrepreneur works seasonally, and according to the law 54-FZ, he can use a fiscal drive for 13 months or 36. Both devices will work for the specified period.
- The company sells excise on the simplified tax system. You can choose any model, but all of them will work 410 days.
- The IP was included in the lists of the area remote from communication. The online cash desk works autonomously and does not send OFD information. Any storage device can be used. The device for 36 months will work 560 days (18.5 months). If an individual entrepreneur sells excisable goods, then the FN will work for 410 days.
How to choose a fiscal drive model
The drive model is the numbers in the name: FN-1 or FN-1.1. different models work with different formats of fiscal documents.
The version of the drive is indicated in the name
Fiscal document format (FFD) - the type with which the cash desk and tax office work. There are only three formats: 1.0, 1.05 and 1.1. How more figure after the dot, the more required details should be on the check. For example, in a check of format 1.0, it is not necessary to indicate the "Significant of the receipt of settlement", but in 1.1 it is mandatory.
FN-1 models work only with FFD 1.0 and 1.05, and fiscal drives 1.1 support all possible formats. Initially, online cash registers worked with 1.0 format checks, but the tax authorities are gradually abandoning it. From 2019, all entrepreneurs are required to switch to FFD 1.05 or higher. To do this, you will have to buy a new drive, update the cash register firmware and inventory system. But it is possible that the Federal Tax Service will allow not to purchase a new FN when switching from format 1.0 to 1.05.
Therefore, before choosing a drive, contact your central service center or the manufacturer of the cash register. Find out if you need to update the firmware.
Clarifications of the Federal Tax Service on the fiscal accumulator for 36 months
MGM-FN-1 is not suitable for business
MGM-FN-1 - reusable test fiscal drive. He does not sign checks and does not pass information to the tax office. This model is not listed and is not suitable for business. MGM-FN-1 is used by cash register manufacturers and software developers to test equipment and customize programs.
Fiscal drives for the cash register
for 13, 15 and 36 months
We will advise which one to choose
Leave a request and get a consultation
The current list of devices in the register of the Federal Tax Service
To view all models of permitted FNs, download the excel file from the tax website.
List of drives from the registry in March 2018
The price of fiscal drives
The average cost of a fiscal drive for 13 months: 6,000–7,000 ₽, for 36 months: 12,000–13,000 ₽.
Based on the experience of 2017, we note that the closer to the deadline, the higher the price. In the summer of 2017, the drive could not be purchased from the manufacturer or from suppliers. Entrepreneurs waited for the device for 2 months, and prices increased by 2-3 times. At its peak, FN cost 20,000 ₽, although a few months before that it could be bought for 7,000 ₽.
It is likely that in the summer of 2018 there will also be a shortage. We advise in February-March.
Penalties for incorrect work with FN
Work at the checkout without a drive. The information is not sent to the Federal Tax Service and the tax office considers that you do not use the cash register at all.
- Penalty for companies - 75–100% of unaccounted revenue, but not less than 30,000 ₽.
- Penalty for individual entrepreneurs - 25–50% of unaccounted revenue, but not less than 10,000 ₽.
The validity period of the fiscal drive is lower than it should be. The tax authorities will fine you if you are required to buy a device for 36 months, but you bought it for 13.
- Companies - 5,000–10,000 ₽ or a warning.
- IP - 1500–3000 ₽ or a warning.
The tax authority issues a warning only to small and medium-sized businesses if the violation is the first. Big business gets it anyway. The first violation or not, the tax checks on its base.
In June 2017, due to a shortage of devices, entrepreneurs bought a fiscal drive for 13 months on a simplified system, although according to the law 54-FZ they must use it for 36. The tax authorities did not issue fines, because the businessmen were not to blame for the violation. There will be penalties in 2018.
Summing up
- Instead of ECLZ, there is a fiscal accumulator (FN) in online cash desks.
- The period of validity of the fiscal drive indicated on the box may differ from the real one. For example, a device for 36 months will last only 410 days if a businessman sells excise.
- From 01/01/2019 it is not possible to generate checks in format 1.0, only 1.05 or 1.1.
- FN-1 only supports FFD 1.0 and 1.05. Fiscal drive 1.1 works with all possible formats.
- You can view the characteristics of all FN models in the registry on the tax website.
- It is better to buy a device in February-March, because in summer they become more expensive due to increased demand.
- If a businessman is obliged to buy a fiscal drive for 36 months, but bought it for 13, - a fine of up to 3,000 ₽ for individual entrepreneurs and up to 10,000 ₽ for companies.
What is a fiscal storage for? To whom and for how long to buy it? Where to buy FN and how to work with it? Why can it be blocked and how to re-register the fiscal drive? With the introduction of 54-FZ, entrepreneurs have many questions regarding working with this device. Look for answers and explanations to them in this article.
What is a fiscal storage?
The fiscal drive for the online cash register is an electronic chip installed in the new generation of cash desks. Also, the fiscal drive is a cryptographic device capable of protecting information from unauthorized persons using data encryption.
Replacing ECLZ with a fiscal drive
Functionally, the fiscal drive replaces the "black box" of old cash registers, called EKLZ (electronic control tape protected). The fiscal drive, like the ECLZ, accumulates and encrypts information, but the list of its functions is much wider than that of its predecessor.
First of all, devices differ in the amount of memory. If for ECLZ it was about 4 mb, then for the fiscal drive it is 64 times more and is already 256 mb.
Important! Since mid-2017, the fiscal drive has completely replaced the ECLZ and fiscal memory in cash registers.
Distinctive features of the fiscal drive:
- Has a check signing feature electronic signature entrepreneur (the function is provided for the absence of the possibility of counterfeiting a check);
- Since the fiscal drive is a cryptographic tool, before transferring data, all information goes through the encryption process, which excludes the possibility of using information by unauthorized persons;
- The fiscal drive of the online cash register is able to decrypt messages from the fiscal data operator;
- Just like ECLZ, the fiscal drive stores all information about shifts, cashiers and checks, however, in addition, FN also collects information about the list of goods sold;
- The information collected by the fiscal drive is automatically transferred to the tax office after each transaction is completed.
Important! The fiscal accumulator must be changed once every 13, 15 or 36 months, depending on the taxation system.
The fiscal accumulator can be replaced by the store owner himself, although you can also use the help of a CTO employee.
Strict requirements are imposed on the fiscal drive:
- Mandatory sealing of the device case;
- Storage of the drive after the expiration of its life should not last less than five years;
- If the intermediary of data transfer to the tax office (OFD) within thirty days does not receive information about transactions performed through the online cash register, the fiscal drive will be automatically blocked.
Try the Business.Ru online checkout and get all the equipment you need for work: fiscal registrars with a fiscal drive, smart terminals, barcode scanners, CEP, JaCarta keys, etc. Our specialists will set up the online checkout and the cash program on a turnkey basis ".
In 2018, the period of the first replacement of fiscal drives in online cash registers, which were installed in 2017, begins. This procedure raises a number of questions from the owners of online cash registers. Read our article about how to replace FN, about possible causes and methods of replacement.
What is a fiscal storage for?
The fiscal accumulator is the third generation of devices designed to improve the process of state control of business and, first of all, control over its revenue.
The first two were fiscal memory and ECLZ. Both the first and second inventions were positioned by state authorities. control as excluding devices external influence, which was supposed to preserve the originality of information about all transactions carried out at the cash desk.
However, the state did not take into account such a feature of the Russians as the ability in emergency or critical situations (this is how any attempt to government agencies strengthen control over the revenue of entrepreneurs) to think extremely creatively and creatively.
This feature is especially often manifested when there is a burning desire to circumvent the law.
Since the digital and IT sphere is also developing in the ranks of craftsmen, a program was written very soon, with the help of which the ECLZ is turned off, and the cashier at the end of the cash register calmly reduces debit with credit by editing cash receipts.
Naturally, this program was in great demand among entrepreneurs. However, not everything is as sunny as it might seem:
- Firstly, to install this program, it was necessary to make changes to the internal firmware of the cash register, which could not go unnoticed if checked by a competent specialist;
- Secondly, any generated check will in fact be a fake, which will become known if it is verified;
- Thirdly, operational bodies have become Special attention to pay points with "black cash registers", as you might guess, for the merchant, the matter did not end with a warning in this case.
However, needless to say, the people in Russia are not shy, and the software created by the geniuses of the "black market" was wildly popular, which was one of the reasons for the transition to the new generation of cash desks.
In the fiscal drive, the data encryption algorithm is thought out very seriously. There is also no possibility of falsifying information for the reason that the data is transmitted online.
That is, the entrepreneur simply will not have time to make adjustments. The installation of “left” software is also excluded in the first place by the fact that the body of the fiscal drive of the online cash register must be sealed.
When and to whom to start using the fiscal accumulator?
The timing of the start of using the fiscal accumulator directly depends on the timing of the transition of businessmen to the use of new generation cash registers:
- From July 1, 2017, online cash registers with a fiscal drive should be used by businessmen working in trade, on the simplified tax system, and OSNO and previously using cash registers;
- From July 1, 2018, entrepreneurs using special taxation systems in organizations - patent, UTII - switched to the cash registers of a new generation, and, accordingly, to the use of a fiscal drive. Also, enterprises issuing BSO will switch to online cash desks.
Try the simple and convenient Business.Ru online cash register and easily register sales in your store. All equipment and software of our online cash desk fully complies with the requirements of Law No. 54-FZ and EGAIS.
Do I need to change the FN version to switch to FFD 1.05?
To date, there are two versions of fiscal drives:
- FN 1;
- FN 1.1.
The versions differ from each other in what fiscal data formats (FFD) they work with.
Fiscal data format is a way to display fiscal data on a cash receipt. Fiscal data includes information about the point of sale, the details of the seller, the sign of the check, the location of the point of sale, etc.
According to the law, fiscal data must be in a strictly approved format and cannot be changed on someone's initiative.
The data format is important in the formation of any cash reporting:
- creation of forms characterized by strict reporting;
- creating reports on the closing or opening of a cash register shift outlet;
- reports generated during the registration or re-registration of cash registers;
- reports that are generated at the time of closing the fiscal accumulator.
Based on the goals of the law “On the use of cash registers”, it can be seen that the state focuses on real-time data transfer from the seller to the tax service through an intermediary - OFD.
There is a huge amount of information being transferred, and with the onset of the deadline for the transition (currently July 1, 2019), its volumes will only increase.
In order to maximally unify the type of transmitted information and simplify the entire procedure, fiscal data formats are created.
There are currently two valid fiscal data formats:
- version 1.0;
- version 1.05.
Important! Another version of the 1.1 format is in development. Its launch is scheduled for January 2019.
The versions differ from each other by the details that are indicated in the strict reporting forms, and the structure, following which the information is entered into the document.
As usual, in the development of any devices and software for them - the higher the version, the higher the quality of the product.
If you are the owner of an online store, try the Business.Ru Online Checks web service, which fully complies with Federal Law 54-FZ, supports FFD versions 1.05 and 1.1, and is guaranteed to send electronic checks to your customers.
FFD version 1.0
He is the founder of a series of formats. It was developed based, for the most part, on theory. Accordingly, all the improvements made to the subsequent version appeared by trial and error.
A cash desk employee often could not perform an elementary operation, such as making an advance payment at the cash desk (such a need could arise if a deposit was supposed to be paid for a product or service).
Also in this version it is not possible to change the location of the outlet. The place indicated during the registration of the cash desk has always remained unchanged.
FFD version 1.05
During its development, the shortcomings of the previous version were taken into account. The possibility of putting down new signs of calculation was introduced, shortcomings were corrected.
Some sources say that FFD 1.05 is an intermediate version, but this does not prevent entrepreneurs from using it in online cash registers.
FFD version 1.1
This version is under development and has not been officially launched, but it is being actively discussed in the business sphere.
Version 1.1 will take into account all known errors, it will be optimized as much as possible for use by entrepreneurs. Commissioning is planned from January 2019. From the same moment, it is planned to decommission the version of FFD 1.0.
As for fiscal drives, the FN 1 version can work with such fiscal data formats as 1.0, 1.05. Fiscal drive version 1.1 can work with all formats of fiscal data, including format 1.1, which is under development.
Important! To switch from version 1.0 of the fiscal data format to version 1.05, it is not necessary to replace the fiscal drive, but it will require a flashing.
Where to buy a fiscal drive?
You can buy a fiscal drive in several ways:
Method number 1
An entrepreneur can purchase a device together with a set of cash equipment (or a kit for its modernization).
Method number 2
It is possible to purchase a fiscal drive through an official representative of the manufacturer.
Method number 3
Acquisition required device directly from the intermediary between the entrepreneur and the tax. Simply put, the purchase of FN from the operator of fiscal data.
Take advantage of the offer of a comprehensive connection of the Business.Ru online cash desk and get all the equipment you need for work. We will deliver you fiscal registrars with a fiscal drive, smart terminals, barcode scanners, CEP, JaCarta keys, etc. for free within 3-5 days.
At the moment, there are seven companies producing fiscal drives:
- LLC "RIK";
- OOO NTC Izmeritel;
- OOO "Pragmatik";
- JSC "CONCERN "AUTOMATIKA";
- OOO INVENTA;
- OOO EVOTOR;
- Dreamkas LLC.
The FN cost is:
- from 5,500 to 7,000 rubles. on models with a validity period of 15 months;
- from 10 000 rub. on the model, with a shelf life of 36 months.
Detailed information about FN models is indicated in the register of fiscal accumulators.
You can also get acquainted with it on the website of the Federal Tax Service of Russia in the section " New order use of cash registers"> "Registers"> "Register of fiscal accumulators".
In addition to checking the manufacturers of FN, on the website of the tax service, you can check the existence of a fiscal accumulator with a specific number.
Using the service for checking manufactured copies of fiscal drives by the FN serial number, make sure that the purchased equipment is “clean”.
If you bought a FN without a number - contact the manufacturer, supplier or tax office, check if this copy was produced, if not, then you purchased a fake.
Let us clarify that without the availability of information about the copy of the FN, it will be impossible to register the cash desk with the Federal Tax Service.
In 2017, all cash registers must be equipped with fiscal drives. This requirement is due to the entry into force of amendments to the law on cash registers. In this article, we will try to answer FAQ associated with this important innovation.
What is a fiscal storage?
Federal Law No. 290-FZ of July 3, 2016 introduces the concept of a fiscal accumulator (FN). If to speak in simple words, is a device for encrypting and protecting fiscal data. And fiscal data is information about the calculations carried out by cash registers. The purpose of the device is to record and store fiscal data in an uncorrectable form. And also to reconcile fiscal documents confirming the transfer of fiscal data to the operator of fiscal data and ensure the confidentiality of the transmitted information. In fact, this is the same EKLZ (electronic cash tape secure), but with additional features.
Terms of introduction of cash registers with a fiscal drive
From February 2017, the registration of old-type cash registers with ECLZ will be prohibited, the tax authorities will register only cash registers with a fiscal drive. Until July 2017, you can use previously registered cash registers with ECLZ. From 07/01/2017, it must be made to the fiscal drive about all the devices used, and the device itself will need to be upgraded.
Fiscal storage requirements
Technical requirements for FN are described in detail in federal law 54-FZ as amended on 07/03/2017 in article 4.1. We, as CCP users, are more interested in such parameters of the fiscal accumulator as validity period and price.
Validity period of the fiscal accumulator
The service life of the FN is at least 13 months, after the expiration of this period, the replacement of the fiscal drive will be required. The following types of drives are on the market:
FN13
Valid for 13 months, FN version 1.0. It should be used when selling excisable goods, combining its taxation regime with the OSNO, with the seasonal nature of the enterprise’s work and when using cash registers in offline mode, i.e. without online data transfer to the tax office.
FN15
Valid for 15 months, version of FN 1.05/1.1. There are usage restrictions. Check with the manufacturer or seller of FN about current restrictions.
FN36
The drive is valid for 36 months. It can be used for the entire period of operation if an organization or individual entrepreneur is engaged in the provision of services, applies a simplified taxation system, ESHN, UTII, or works on a patent. You can use this type of drive when trading excisable goods and when working offline, but the life of the drive is reduced to 13.5 and 18.5 months, respectively.
The price of a fiscal drive
You should not expect any concessions from the government, the cost of FN is commensurate with the cost of ECLZ. Prices for fiscal drives, depending on the type and validity period, start at 6,000 rubles.
The total cost of using a cash register with a fiscal drive will increase, as it will be necessary to provide access to the Internet and at the cashier's workplace.
Where to buy a fiscal drive?
Fiscal accumulators are distributed through a network of authorized service centers manufacturers of cash registers and CCT KKT. You can purchase FN from the operator of fiscal data when concluding an agreement for OFD services.
Who will replace the FN?
The replacement of the fiscal accumulator is the responsibility of the taxpayer. To carry out the replacement, most likely you will have to contact the ASC (TsTO).
How many years to keep the fiscal drive after replacement?
The taxpayer of the CRE user is responsible for ensuring the safety of the FN during 5 years.
Who is engaged in the production of fiscal drives?
The website of the Federal Tax Service contains a register of fiscal drives, which contains information about models of fiscal drives and their manufacturers. As of June 2018, there are seven fiscal storage companies:
- NTC Izmeritel
- Pragmatist
- Concern Avtomatika
- inventory
- Evotor
- Dreamcas
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 as an intermediate link 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 fiscal drive from a secure electronic control tape (ECLZ) - this is an opportunity self replacement. If only a representative of the center could change the tape Maintenance KKM, 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 cashier's checks and is used in different areas business. Three formats of cashier's checks (formats of fiscal documents or FFD) are currently 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. The formation of cash documents is directly affected by the model of the fiscal drive, as well as the software installed on the cash registers.
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 it is not suitable for real work.
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 equipment. To avoid fines, buy 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.
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|---|---|---|---|---|---|
| FN-1 for 13 months RIC |
FN-1.1 execution 3 to 13 and 15 months. Automation |
FN-1 performance 2 for 36 months RIC |
FN-1.1 version 4 for 36 months inventory |
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| Term of use | |||||
| 410 days | 470 days, yes restrictions in passport |
1110 days, yes restrictions in passport |
1110 days, yes restrictions in passport |
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| 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) |
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| 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 |
|||||
| AT pure 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 | |
