From July 1, 2017, all cash registers must be equipped with this device. This is required by the new law on online cash registers.
Who can use which FN?
Fiscal storage for 36 months is MANDATORY use in the following cases:
- provision of services;
- on taxation systems: USN (simplified), UTII (imputed), PSN (patent), Unified Agricultural Tax (agricultural tax).
- There are exceptions to the first two points: You can use ANY fiscal drive if you fall under following conditions:
- seasonal trade;
- payers of VAT (OSN) or combining OSN with other taxation systems;
- Autonomous mode of operation of cash registers (in hard-to-reach areas Russian Federation);
- trade in excisable goods: gasoline, oils, cigarettes, alcohol (Resolution of the Government of the Russian Federation of January 25, 2017 No. 70);
- payment agents or subagents (Resolution of the Government of the Russian Federation dated January 25, 2017 No. 70).
In any other cases, you have the right to choose any fiscal storage device: for 13, 15 or 36 months.
It is important to know that the memory of FN-36 is no different from FN-13, and if an organization (for example, providing services) issues many hundreds of checks a day, then FN-36 will not work for you for even two years.
The new FN-1.1 will have more capacious memory, but you should not count on all 15 months of operation. Specifications It will be different for different entrepreneurs. For example, when working with EGAIS or in offline mode, such a FN will work for only 410 days. In other cases, FN-1.1 will work up to 470 days.
Functions of the fiscal drive
The fiscal drive is the main memory in the cash register; it takes on two main functions:
- storing all cash receipts in your own memory;
- encryption of stored data (cash receipts) and generation of a special code to verify them.
FN ensures the formation of a fiscal indicator, recording of fiscal data, long-term non-volatile storage of this data, generation and verification of fiscal indicators, encryption of data for transmission of fiscal data to the operator, as well as decryption and authentication of fiscal documents.
Since mid-2017, the fiscal drive has completely replaced the ECLZ and fiscal memory in cash registers. Moreover, according to the law, even entrepreneurs with a patent and UTII will have to use devices with a fiscal drive from 2019.
ECLZ connection connectors and fiscal storage exactly the same, although they do not replace each other.
Cost of the fiscal drive (FN)
According to Russian tradition, as in the case of EKLZ, the fiscal drive is sold at an inflated price - from 6,000 rubles. up to 8000 rub. and higher. And as always, the manufacturer is a monopolist, this time OOO "RiK" (those who are familiar with the classics will understand the decoding). Of course, on the website of the tax service there is a register of fiscal drives with the indicated manufacturers.
It is worth noting that some minor London events influenced the “closure” of RiK LLC. The championship in the arms race of cash registers with fiscal accumulators was taken over by a certain company "Concern Avtomatika". The cost of the fiscal drive has not changed.
Checking the fiscal accumulator on the tax office website
We take a cash receipt with the number of the fiscal drive:
Enter the fiscal drive number on the tax office website www.nalog.ru/rn77/service/check_fn/ and we get the result:
Conclusion: the cash register with the established FN is not registered with the tax authorities.
What does a fiscal accumulator consist of?
Fiscal storage passport
Sample of a completed FN passport:
You only need to fill out your passport for the sake of guaranteeing the fiscal drive. Warranty for any fiscal drive- 12 months, regardless of terms of use.
Get warranty repair FN is, in principle, not possible - a damaged or initially faulty fiscal drive can only be replaced with a new one. And only if the drive malfunction was not due to the user’s fault.
Sample of a blank FN CT passport:
Register of fiscal drives
All fiscal storage devices approved for use are included in special State Register:
| Name | Validity | "Manufacturer" |
|---|---|---|
Encryption (cryptographic) means of protecting fiscal data fiscal drive “FN-1” |
13 months | |
Cryptographic protection tool for fiscal data “FN-1” version 3 version 1 |
13 months | Limited Liability Company "STC "Izmeritel" |
Cryptographic protection tool for fiscal data “FN-1” version 3 version 2 |
13 months | Limited Liability Company "Pragmatist" |
Encryption (cryptographic) means of protecting fiscal data fiscal drive “FN-1” version 2 |
36 months | Limited Liability Company "RIK" |
| Encryption (cryptographic) means of protecting fiscal data fiscal drive “FN-1.1” version 3 |
from 13 to 15 months | Joint-Stock Company"CONCERN "AUTOMATIKA" |
Emulator of the MGM FN-1 Fiscal drive
This special device, which can be used not just once, like a real FN, but many times. The difference between the emulator is that it does not generate the correct fiscal indicator on the check and does not transmit fiscal data to the Federal Tax Service.
Be careful: the MGM serial number always starts with 9999ХХХХ, do not use this number for registration!
Masso Dimensional Layout FN-1 You can purchase from us at 6995 rub. a piece.
You can also find an emulator of a fiscal drive or EFS (from). In terms of its properties, this emulator is no different from MGM, except for the fact that for the transmission of test fiscal data, it is not the OFD test servers that are used, but its own server.
Moreover, the cost of one set is not much higher than the standard FN-1. You can order such an emulator on the manufacturer’s website. However, we would like to warn you that the test servers to check data transmission are temporarily not working.
Blocking the fiscal drive
The fiscal drive is required to transmit fiscal data at least once every 30 days. If the data was not transferred to the OFD within this period, the fiscal drive will be blocked. The FN is unlocked the moment it is connected to the Internet.
If the FN does not contain any untransmitted data (for example, the cash register is not in use), then it will not be blocked. The countdown of time until blocking will begin from the moment of use cash register as intended.
The fiscal drive can be re-registered. FN re-registration can be performed 11 times. That is, you can re-register any online cash register up to eleven times with one fiscal drive in hand. After updating the firmware in RiK from mid-June 2017, fiscal drives can be re-registered up to 30 times.
Re-registration of a cash register may be required when changing the official document, changing details, changing cash register settings, as well as when replacing a fiscal drive.
Exceeding the number of re-registrations will require changing the fiscal drive.
The procedure for replacing the FN is carried out every 13 months. There are relaxations for patents, UTII and simplified taxation system - the FN is changed every 3 years, such FN models went on sale from May 12, 2017.
Fiscal data operators
According to the new resolution, the fiscal data operator (hereinafter referred to as FDO) must collect and transmit encrypted data from fiscal storage devices to the tax service. They don't do this for nothing. At the moment, all operators from the registry indicate a price of 3,000 rubles per year from one cash register.
(FN) is the brain of the modern cash register. This small module ensures the safety and transmission of data from the cash register to the Federal Tax Service, allowing the owner of the equipment to comply with the requirements of the law. When choosing a physical function, there are certain nuances, which we will discuss in this article.
Fiscal memory
As it was before
Before running online cash registers, cash register recorded all data on ECLZ- electronic tape. For each sale, only the amount was recorded. Once a year, the tape should have been submitted to the Federal Tax Service for inspection.
ECLZ contained little information - its memory capacity was 4 MB. When it overfilled or expired, you had to contact the service center for a replacement. Large stores had to change the tape quite often.
How did it happen?
Now, instead of EKLZ, it is placed inside the cash register FN. Its functions are broader - it not only records sales information, but encrypts and transmits it to the server of the fiscal data operator. The latter’s responsibilities include sending fiscal information to the Federal Tax Service.
Sales data is usually transmitted immediately when a receipt is generated or a little later if the connection is not working at that moment. In this way, the tax authority monitors all sales via the Internet, so There is no need to take the fiscal drive for inspection to the Federal Tax Service.
The fiscal drive also has a certain validity period and memory resource. When disassembling one of the first drives that appeared on the market, a memory module was found on 256 MB. It turns out that the fiscal drive can hold 64 times more information than its ECLZ.
This does not mean that exactly 64 times more checks will “fit” into the fiscal document, because now there are many new details on the fiscal document. However, it is estimated that the drive can hold approximately 230 thousand checks and even more. It turns out that it should definitely be enough for a year if you print less than 700 checks a day.
A cash register with FN saves the entrepreneur’s time and reduces maintenance costs. After all, you can replace the drive yourself.
Selecting a drive
The drive has 2 parameters: model And validity fiscal attribute key. When choosing, the last one is decisive.
Term
Drives are available for a period of 13, 13/15 and 36 months. This is the maximum possible deadline storage services. How long it will last in reality depends on the characteristics of the business. All details are in the following table.
Table. Selecting a financial tax depending on the activity and/or taxation regime
| Tax regime/activity | Validity period of the FN (months) | How long will it work? |
| BASIC* | 13, 13/15 | All term |
| USN, UTII, PSN, Unified Agricultural Tax | 36 | All term |
| Provision of services (any tax regime) | 36 | All term |
| Trade in excisable goods | 13, 13/15, 36 | 410 days |
| CCP operation in offline mode | 13, 13/15, 36 |
|
* Note . Strictly speaking, subjects on OSNO must apply the FN for a period of " at least 13 months" This means that, in theory, they can purchase a 36-month drive. However, the passport of such a tax does not indicate that it can be used in the main taxation system. Therefore, it is better not to buy it for OSNO.
Is it worth choosing a drive designed for more long term, if there is such a possibility? In other words, if the law does not oblige the use of a personal income tax for 13 months, wouldn’t it be more logical to take a personal income tax for 36 months? Unfortunately, it is unlikely that you will be able to save money for two reasons:
- Fiscal attribute key validity period doesn't always match drive life in real. So, if you work offline and buy a drive for 36 months, it will still last no more than 18.
- Memory size storage for 13 and 36 months is the same. This means that if you write a lot of checks every day, a 36-month stash will still not last you 3 years.
Model
FN-1 can transmit data in formats 1.0 and 1.05 (the choice depends on the firmware of the cash register). The first one exists until the end of 2018. From the beginning of 2019, you need to switch to FDF 1.05 or 1.1.
The FN-1.1 drive supports any of the current formats. Thus, if you want to transfer data to FFD 1.1 you will need strictly a storage device
For now, when switching between formats you need:
- replace the fiscal drive;
- update the KKT firmware.
Changes to the legislation are currently being considered that will abolish the mandatory replacement of the fiscal drive when changing the format for transmitting fiscal data. If the amendments are adopted, then when switching to FFD 1.05 you will not have to buy a new drive.
Why are formats 1.05 and 1.1 better than FDF 1.0? They pass on more details. In particular, this is convenient when designing
If you use the wrong FN
If the law obliges the subject to apply the FN for 36 months, then theoretically, a cash register with a 13-month accumulator should be subject to liability for Part 4 of Article 14.5 of the Code of Administrative Offenses. However, in practice there are no fines for this yet. The Federal Tax Service explains the details in a letter dated May 23, 2017 No. ED-4-20/9679@.
FN permitted for sale are included in Federal Tax Service Register. At the time of writing this letter, there was not a single 36-month drive model in the Registry. Thus, the special regime officers, no matter how much they wanted, could not purchase them. Therefore, the Federal Tax Service promised not to impose fines.
And so that there would finally be no grounds for fines, the officials themselves pointed out a legislative loophole. Law 54-FZ states that special regime officers can use FN for 13 months for seasonal work. However, this concept is not disclosed in the legislation of the Russian Federation. The taxpayer can independently determine that the activity is seasonal in nature by stipulating this in a local act.
Let's sum it up
- If you purchase FN separately, use the table above to decide which one term will suit you. Otherwise, the drive is a universal device - you can take any one.
- If you transfer data in FFD 1.0 format, do not forget by the end of the year switch to format 1.05. Although we recommend not to rush for now - it is quite possible that the amendments will be accepted, and there will be no need to change the FN during the transition.
- If you plan to switch to data transfer immediately to FFD 1.1, buy FN-1.1. For FFD 1.05 Any drive will do. You should no longer focus on format 1.0 - it will soon be canceled.
- If the drive comes with the cash register, be sure to ask what its expiration date is.
- If, while on a special regime, you apply the FN for 13 months, we recommend that you adopt an internal document about the seasonal nature of the work. This way you can definitely avoid a fine for using a drive with the wrong expiration date. And when it expires, purchase FN for 36 months.
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 accumulator?
Federal Law No. 290-FZ of July 3, 2016 introduces the concept of fiscal accumulator (FN). If we talk in simple words, is a device for encrypting and protecting fiscal data. And fiscal data is information about calculations carried out by cash register equipment. The purpose of the device is to record and store fiscal data in an uncorrectable form. And also to reconcile fiscal documents confirming the fact of transfer of fiscal data to the fiscal data operator and ensure the confidentiality of the transmitted information. Essentially, this is the same EKLZ (electronic cash register tape), but with additional functions.
Dates for introducing cash registers with fiscal storage
From February 2017, registration of old-type cash registers with ECLZ will be prohibited; 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, a report on all used devices must be made to the fiscal drive, and the device itself will need to be upgraded.
Requirements for a fiscal drive
Technical requirements to FN are described in detail in federal law 54-FZ as amended on July 3, 2017 in Article 4.1. We, as cash register users, are more interested in such parameters of the fiscal drive as validity period and price.
Validity period of the fiscal accumulator
The service life of the fiscal fund is at least 13 months, after the expiration of this period the fiscal drive will need to be replaced. The following types of drives are available on the market:
FN13
Validity period: 13 months, FN version 1.0. Should be used when selling excisable goods, combining your taxation regime with OSNO, when the enterprise operates seasonally and when using control cash register equipment offline, i.e. without online data transfer to the tax office.
FN15
Valid for 15 months, FN version 1.05/1.1. There are restrictions on use. Check with the manufacturer or seller of the FN about current restrictions.
FN36
The storage period is 36 months. 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, unified agricultural tax, unified income tax, or works on a patent. This type of drive can be used both when trading excisable goods and when working offline, but the service life of the drive is reduced to 13.5 and 18.5 months, respectively.
Price of fiscal storage
You shouldn’t expect any concessions from the government; the cost of FN is comparable to the cost of EKLZ. Prices for fiscal drives, depending on the type and validity period, start from 6,000 rubles.
The total cost of using a cash register with a fiscal drive will increase, since it will be necessary to provide access to the Internet and Internet at the cashier’s workplace.
Where to buy a fiscal drive?
Fiscal drives are distributed through a network of authorized service centers Manufacturers of cash register equipment and central control centers KKT. You can purchase FN from the fiscal data operator when concluding an agreement for OFD services.
Who will replace the FN?
Replacing the fiscal accumulator is the responsibility of the taxpayer. To carry out a replacement, you will most likely have to contact the ASC (Central Service Center).
How many years should the fiscal drive be stored after replacement?
The taxpayer user of the cash register system is responsible for ensuring the safety of the financial tax 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 companies producing fiscal drives:
- STC Izmeritel
- Pragmatist
- Concern Avtomatika
- Inventa
- Evotor
- Dreamkas
Until 2021, entrepreneurs and business owners are switching to online cash registers - those that go online and transmit sales data to the tax office through a fiscal data operator (FDO). To do this, cash registers need a fiscal drive (FN) - it stores data about all transactions performed.
All drives are different - it is not clear to the entrepreneur which one is needed to work under 54-FZ. Let's figure out what a fiscal drive is, what types of financial assets there are, and how to choose the right one for your business.
More details:
What is a fiscal drive and why is it needed?
A fiscal drive is a chip that is installed in an online cash register. The FN records data on all transactions at the cash register - fiscal data is also stored there: reports, cash receipts, strict reporting forms. The OFD processes this data and transmits it to the tax office, which thus receives information about the movement of money through a specific cash desk. Without the fiscal drive, the tax office would not be able to obtain this data.
What types of fiscal drives are there?
Only those fiscal drives that are in the Federal Tax Service register can be used in online cash registers - there are currently 18 models. When choosing a drive, consider its validity period and the scope of the organization’s activities. When the FN expires, you can replace it yourself.
Fiscal drives are divided into 13, 15, 18 and 36 months according to their validity period.
The maximum service life is indicated in the product passport, sometimes on the packaging. But it may differ from how long the drive will actually work - this directly depends on the activities of the entrepreneur. So, if the cash register operates offline and information is not transmitted to the OFD, then the FN, instead of the 36 declared months, only works for 18, 15 or 13 months - depending on the FN model.
The duration of operation of the fiscal drive depends on what is specified in the technical passport of the Federal Tax Service and Article 4.1 54-FZ.
How to choose a fiscal drive
As a rule, an entrepreneur can choose which fiscal storage device to use. Thus, entrepreneurs can choose fiscal accumulators for 36 months. But you should be careful here: such a purchase is not always profitable. For example, for a bar that sells strong alcohol, the validity period of the fiscal accumulator in any case will be no more than 13 months.
It will be unprofitable to purchase a fiscal storage device for 36 months:
when selling excisable goods: alcohol, cigarettes, technical motor oils (the operating life of the FN in such cases is 13 months),
when the cash register is operating in offline mode without sending checks to the tax office - this is allowed only to those who work in areas remote from communication networks (the period of work of the tax service is up to 15 months).
when breaking through 200 checks daily: the fiscal drive has limited memory, up to approximately 250,000 fiscal documents (for such a number of sales it is better to buy a financial fund for 13/15 months)
Study carefully technical certificate FN before purchase
For some types of activities, you cannot select any fiscal drive. Companies that provide services, organizations and individual entrepreneurs on UTII, Unified Agricultural Tax and the simplified tax system, individual entrepreneurs on PSN are required to use the FN for 36 months. However, you can use FN for 13/15 months in the following cases:
if the work is seasonal,
when working in areas remote from communication networks - that is, when the cash register does not transmit OFD data,
when combining your taxation regime and special taxation system,
if the organization or entrepreneur is a paying agent.
Fines for incorrect operation of the fiscal drive
If the online cash register operates without FN and sales information is not received by the tax service:
for individuals: from 10,000 ₽ up to suspension of activities for 90 days,
for legal entities: from 30,000 ₽ until disqualification for up to 2 years.
If the period of financial tax is lower than required for the type of activity:
for individuals and legal entities: from a warning to a fine of 10,000 rubles.
The fiscal drive is a chip inside the cash register. It records information about each sale and transmits it to the fiscal data operator (FDO). The operator processes and transmits the data to the tax office - this is how the tax office finds out how much money passed through the cash register.
At the old cash desks, EKLZ, a secure electronic control tape, was responsible for information. She wrote down the amount of each sale, and once a year it was taken out of the cash register and taken to the tax office for inspection. Inside the new cash registers there is a FN. It records more information: not only amounts, but also a list of goods. The cash desk transmits this data via the Internet. The tax office receives all the information online, so there is no need to take the FN anywhere.
Both the EKLZ and the FN have a limited service life, but only the employees of the maintenance center could replace the EKLZ, and the FN can be changed independently.
EKLZ's memory was only 4MB - that's like four photos on a phone or half a song in MP3 format. In high-traffic stores, the electronic tape quickly became full and sometimes had to be replaced ahead of schedule. The memory of the fiscal drive is 64 times larger. The FN passport does not say how many checks it can hold, but craftsmen disassembled one of the first FNs and found a 256 MB memory module inside.
Although the memory has increased significantly, the size of the check has also increased. When you buy a FN, expect that it will be enough for about 230-250 thousand fiscal documents: if you print less than 700 checks a day, the FN should be enough for a year.
In old EKLZ models there was 4 MB of memory, in FN - 256 MB, 64 times more. Photo ECLZ - texnokass.ru, photo FN - rikllc.ru
Which FN to choose
Order FN from Evotor and the OFD Platform
Fiscal drives differ in validity period and model.
Validity period of the FN
The validity period of drives can be 13, 13/15 or 36 months. The choice of FN depends on the taxation system and the characteristics of the work. The number of months on the box is the maximum service life of the drive. The actual period depends on the specifics of your work.
If you trade on the general tax system
Entrepreneurs who trade on common system taxes (OSN) must use a drive that indicates a validity period of 13 or 13/15 months. The drive will last them all the stated months.
In general, the law says that entrepreneurs on OSN can use a drive for a period of “at least 13 months,” that is, any: for 13, 13/15 or 36 months. But the FN passport for 36 months does not mention OSN for trade: the manufacturer does not explain how long such a drive will work and whether it will work at all. Therefore, it is better not to buy such drives.
If you trade in special modes or provide services
Entrepreneurs on simplified taxation, imputation, patent, Unified Agricultural Tax and those who provide services should only use the FN for a period of 36 months: it will also work as written - 36 months. The exception is trade in excisable goods and the temporary (seasonal) nature of the work, more about them below.
If you trade excise goods, work seasonally or independently
Anyone who works in a special regime and sells excisable goods can use the FN for 13, 13/15 or 36 months, but all of them will last 410 days (a little more than 13 months).
Entrepreneurs on a special regime with a seasonal nature of work can use the FN for 13, 13/15 or 36 months. The drives will last the maximum stated period.
Entrepreneurs who work autonomously, that is, their cash register does not transmit data to the OFD, can use the FN for 13, 13/15 or 36 months. A 13/15 month FN will last 13 months, a 36 month FN will last 560 days (a little more than 18 months).
Entrepreneurs who trade excisable goods, but do not transfer data to the OFD, can use the FN for 13, 13/15 or 36 months. All models will last 410 days.
FN model
The FN model is the numbers in the name of the drive: FN-1 and FN-1.1. Various models FNs support different formats of fiscal documents. Fiscal document format (FFD) is special type documents generated by the cash desk and accepted by the Federal Tax Service. Currently there are three formats: 1.0, 1.05 and 1.1, but over time the tax office plans to completely switch to FFD version 1.1.
The fiscal drive model FN-1 works only with formats 1.0 and 1.05, and FN-1.1 - with all existing ones. The format in which the cash register transmits documents depends on the model of the fiscal drive and the firmware version of the cash register.
All this is important for those entrepreneurs whose cash registers have old firmware that transmits fiscal documents format 1.0, and drive model FN-1: before January 1, 2019, they will have to update the cash register firmware and change the data format to 1.05. According to the order, when changing the format, you need to replace the FN with a new one, but the government wants to amend the order - entrepreneurs will not have to buy a new FN when switching from format 1.0 to format 1.05.
If the cash register already works with FFD version 1.05, you don’t have to do anything.
When you look for a fiscal drive on the Internet, you will also come across MGM-FN-1. This is a reusable test fiscal drive. It is needed by cash register developers and software to test and configure the equipment at the OFD test site. The test FN does not form a fiscal sign: checks have no legal force. This kind of FN will not suit you.
Why buy FN for 15 months if you can for 36
Main questions about Federal Law-54
The law allows many businesses to use a financial fund for a period of “at least 13 months.” It seems logical to buy a drive for 36 months, save money and forget about cash register maintenance for three years. In fact, it is unlikely that you will be able to save money.
Firstly, as stated above, the period indicated on the box does not always coincide with the actual life of the drive. For example, if the cash register does not transmit data to the OFD, the fiscal drive for 36 months will only work for 18.
Secondly, the memory of drives for 13/15 months and 36 months is the same. It is large, but not endless: if you are processing more than 200 checks a day, one fiscal drive may not be enough for three years. It’s easier and more reliable to buy FN for 13 or 13/15 months.
What happens if you use the wrong FN
Responsibility for violations of the rules for working with a cash register is determined by the Code of Administrative Offenses of the Russian Federation,If you are on a special regime or provide services, you are required to use the FN for 36 months. However, if you bought a FN for 13 months, you can use it until the expiration date. In general, warnings and fines are expected for this, but in May 2017 the tax office published a letter in which it pointed out a loophole in the law: organizations with a seasonal nature of work are not required to use a 36-month drive. The law does not explain what “seasonal nature” is and leaves the interpretation of the term to the discretion of the entrepreneur. This means that in order to avoid a fine for incorrect storage, special regime officers only need to approve the seasonal nature of the work within the organization.
Where to buy FN
with fiscal accumulators for 13 or 36 months
Fiscal drives are sold by cash register manufacturers, service centers, OFD and FN manufacturers. The price depends on the model, validity period, number of drives - often it is not even written on the website.
Do not forget that the law allows the production of fiscal drives only by certified manufacturers, and the drives themselves are included in the tax register. Please check the registry before purchasing.
If you buy new cash register, most likely the fiscal drive will be included.
1. Choose a financial fund model based on your taxation system and work characteristics:
Entrepreneurs on the general taxation system if they trade: must use FN for 13/15 months. It will last 15 months.
Entrepreneurs on special regimes (STS, UTII, PSN) and those who provide services: must use FN for 36 months. It will last 36 months.
Entrepreneurs who work seasonally in special modes: can use FN for 13/15 months or 36 months. Both models will last as long as possible.
Entrepreneurs who work in a special regime and trade in excisable goods: can use FN for 13/15 or 36 months. Both models will last 410 days (just over 13 months).
Entrepreneurs who work autonomously (the cash register does not transmit data to the OFD): can use FN for 13/15 or 36 months. A 13/15 month FN will last 13 months, a 36 month FN will last 560 days (a little more than 18 months).
Entrepreneurs who trade in excisable goods, but do not transmit data to the OFD: can use FN for 13/15 or 36 months. Both models will last 410 days.
2. FN will work for 36 months, all 36 only at the cash desks of special regime workers and those who provide services. If the cash register is autonomous, the drive will only last 18 months.
3. All FN models are suitable for all cash register models - buy any one that suits your tax system and the specifics of your work.
4. If you are submitting tax documents in FFD 1.0 format, before January 1, 2019, switch to FFD 1.05. To do this, update the cash register firmware. According to the law, you need to replace the FN with a new one, but don’t rush to do this: the government is discussing the transition to FDF without replacing the drive.
5. If you are buying a new cash register, check with the seller whether a fiscal drive is included in the package. If yes - which one: model and period of operation.
6. If you are a special regime worker, but use the FN for 13 months, decide within the company that you work seasonally - this will help avoid a fine for the wrong FN model. After 13 months, buy FN for 36 months, as required by law.
