Online cash registers. Online cash registers: who, how and when should use them

Introduction of new cash registers from 2017

The introduction of new cash registers since 2017 worries participants in the specialized market, because there is less and less time left before the deadline of 54-FZ every day. And there is a lot to be done:

First, you need to select and purchase an online cash register, the main difference between which and old-style devices is the built-in fiscal drive. It is he who is responsible for fulfilling the main requirement of 54-FZ - transportation of sales data to the Federal Tax Service;
Secondly, online cash registers require a stable and uninterrupted Internet connection to operate, so all stores must be connected to the network in a timely manner;
Thirdly, data from cash register equipment will not be transported directly to the tax office. First, they are sent from the online cash register to the Fiscal Data Operator - this is a company that collects, stores and transmits electronic checks to the tax servers. Before the deadline for introducing new cash registers from 2017, you must select one OFD, conclude an agreement with him and pay for services;
Fourthly, it is necessary to prepare for the fact that, in accordance with 54-FZ, the check as the main cash document will also undergo changes. It will have to contain data on the allocated VAT both for each product item in the receipt and for the entire purchase.

The first iteration of 54-FZ took place on February 1, because from that day the tax office unilaterally suspended the registration and re-registration of cash register equipment. In other words, all entrepreneurs who need to install new devices in their stores must buy online cash registers. The same applies to companies whose devices are running out of ECLZ.

Other companies can continue to use old equipment until July 1, 2017. All legal entities and entrepreneurs, both in the basic and simplified taxation systems, must have time to install and begin operating online cash registers. This requirement for the introduction of new cash registers from 2017 no later than July 1 will not affect only individual entrepreneurs on a patent, as well as all companies with UTII. The latest deadline is July 1, 2018.

The Federal Tax Service has accommodated companies halfway by simplifying the procedure for registering and re-registering cash register equipment. This can already be done on the tax website

Starting from 2017, entrepreneurs will have to switch to using new cash registers, which is enshrined in law 54-FZ. Innovations involve the use of special cash registers that will transmit purchase data in real time. In the future, payers of the simplified tax system and UTII will be forced to switch to new cash registers.

New cash registers from 2017

The innovations provided for by law 54-FZ will simplify the process of using cash register systems. It will become much easier for business representatives to register a new cash register. In addition, transferring the process to electronic form will significantly reduce document flow for the tax office. Buyers who will have the opportunity to receive a check in electronic form will also benefit. As a result, the document confirming payment for the goods will be stored much longer. A negative point for entrepreneurs will be the price of new cash registers, which will need to be installed in 2017.

The use of online cash registers will allow you to transmit information to regulatory authorities via the Internet. To go to new principle interaction, fiscal data operators (FDOs) will appear who will transmit the necessary information in real time. Wherein new law does not cancel paper receipts, which the entrepreneur is required to issue for every purchase. In addition to the paper one, the client will be able to receive an electronic copy of the check.

The main task of the OFD is to process the information received and timely send the information to the tax authority. To carry out such activities, an organization will need to obtain a special license. In addition, OFD servers must be protected by data cryptographic modules, which will reduce the likelihood of information leakage.

After each purchase, the fiscal registrar transmits encrypted information to the OFD. The operator processes the information and sends confirmation in the opposite direction. In parallel, the information is sent to the tax office. A similar algorithm will function when returning goods.

Pros and cons of innovations

The changes that come into force in 2017 involve the use of new cash registers equipped with a fiscal drive. Updated cash registers will transmit information about each OFD purchase. In addition, this device will allow you to send a check to email buyer.

Instead of the electronic tape, which is used in current cash registers, online cash registers will be equipped with fiscal drives, which will be changed every 13 months. For simplifiers, this period will be increased to 36 months.

To reduce fraud, cash registers with next year will be included in the new register. As a result, the serial number of the device will be recorded, which will eliminate the use of “shadow” cash registers.

A significant advantage for business representatives will be the simplification of the registration procedure. The entrepreneur can do all the necessary actions online. To do this, you will need to register on the website nalog.ru and create the appropriate application. After this, representatives of the tax authority send a registration number that will be used for fiscalization of data. As a result, there will be no need for a personal visit to the tax office at the registration stage.

Simplified workers who work for the simplified tax system and UTII must switch to using online cash registers from July 1, 2018. Similar benefits are provided for organizations that specialize in providing services. At the moment, entrepreneurs on a simplified taxation system may not use cash registers. At the same time, some types of activities are exempt from the mandatory transition to new cash registers from 2017.

The new law expands the list of mandatory data that must be displayed on strict reporting forms or cash receipts. In this case, the speed with which the cash register processes a receipt will not depend on the data transfer process.

An additional concern for business representatives will be to equip all retail outlets with the Internet, which is an inevitable condition for the operation of an online cash register. At the same time, legislators have provided options when communication will be temporarily absent. If there are interruptions in the Internet, the data will be recorded on the cash register. After the connection is restored, the information will be sent to the OFD.

Starting from 2017, entrepreneurs will have to switch to using online cash registers, which brings significant advantages. As a result, data on each purchase will be transmitted to the tax authority in real time, which will make the process more transparent. Entrepreneurs will have the opportunity to register equipment via the Internet, which will greatly facilitate this process. In turn, the buyer, if desired, will be able to receive a check in electronic form.

In addition to the benefits, upcoming changes regarding cash registers pose threats for business representatives in 2017. Companies will be forced to significantly increase their costs to purchase new-style cash registers.

Amendments to Law 54-FZ “On the Use of Cash Register Equipment” have come into force: from 2018 introduction of cash registers even affected entrepreneurs in special regimes. In 2019, everyone should install a cash register.

The transition to a new cash register is a step-by-step process. Buy new technology not enough. To print product names on receipts, you need a cash register program. Try the free application Cash Desk MySklad - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers been introduced for individual entrepreneurs since 2018? What should an individual entrepreneur do in 2019?

provides services to the population, issuing them with strict reporting forms. Read more about
applies UTII and PSN, works in retail or public catering and has no employees.

The rest should have put new cash register by the summer of 2018.

From July 1, 2019, no entrepreneur has the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2018: latest news

From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates.
The concept of calculations has been changed. Now these include not only movement Money, but also offsetting the prepayment and receiving other things for the goods.
Once your online payment has been received, the check must be generated no later than the next business day.
From July 1, 2019, when setting off an advance payment, you will need to punch two checks: when receiving money and when transferring goods.
Individual entrepreneurs on an imputation or patent can return up to 18,000 rubles in the form of a tax deduction for a purchase or setup new cash desk.
Entrepreneurs and companies under special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax office has clarified that small businesses can only apply FN for 36 months.
Since 2017, you can register a cash register via the Internet - it’s convenient and fast. Read more about registering a cash register >>
If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received while working without a cash register (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making payments through cash register systems that actually did not exist, as well as for incorrectly labeled goods indicated on a receipt - 50,000 rubles. The same fine may apply for untimely transmission of fiscal data.

What can you do right now?

In 2018, almost all entrepreneurs were required to register a cash register. In total, according to experts, this year we switched to new order about 1 million businessmen. Other entrepreneurs must install the cash register by July 1, 2019. We recommend that you think about cash register equipment now: there may be a shortage of fiscal drives and new models. Postponing a purchase is dangerous: as last year’s practice showed, most entrepreneurs wait until the last minute - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores must also install cash register systems. A receipt is always needed - even when the client pays for a purchase remotely with a card. In such a situation, you need to send the document to the buyer’s email. If delivery is made for cash, the courier issues the receipt.

Vending machines could operate without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you may not set up a cash register until July 1, 2019.

What cash registers can be used in 2019?

All CCP models approved for use are in the register on the Federal Tax Service website. Since 2017, online cash registers must be connected to the Internet - an Ethernet port and a built-in GPRS or WiFi modem have been added. The most budget models use the Internet on a computer to which they connect via a USB port. Since 2017, the new cash register must have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash registers with it are no longer issued.

How much do new cash registers cost in 2019?

Entrepreneurs have to change cash registers at their own expense. Often buying a new cash register is cheaper than modifying the old one. The cost of modernization depends on the amount of equipment and its models.

Another expense item is OFD services. They cost about 3,000 rubles per year for one cash register. It is worth taking into account the costs of connecting to the Internet - the law requires that every retail outlet must be connected to the network. In addition, the fiscal drive must be changed once every 13 months. For legal entities on UTII, simplified tax system or patent - once every three years.

New cash registers also require maintenance costs. But today an entrepreneur can choose: to pay for constant service in service center or contact them only in case of a breakdown.

How are cash registers replaced in 2019?

To re-register an existing cash register, you need to find out whether it can be modernized - the cash register must be able to connect to the Internet. It is also necessary to check whether a fiscal drive can be installed on the cash register. Find out more from your service center. If your cash register cannot be modified, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be completed on the Internet - the entrepreneur does not need to go to the tax office or contact the center Maintenance. To do this, you will need a qualified electronic signature (CES) - an analogue of a personal signature.

You can obtain a CEP from a certification center accredited by the Ministry of Telecom and Mass Communications. Addresses are published on the department's website - pick up electronic signature I need it in person.

Is it necessary to service new cash registers at the service center?

Not necessary. Cash register equipment is supported by the manufacturer, who can attract partner service centers, which now do not need to obtain tax permits. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not serviced there on an ongoing basis. To register a cash register in a tax agreement with a tax service center is no longer a prerequisite.

Who can avoid installing new cash registers at all?

There are types of activities that 54-FZ did not affect. And it doesn’t matter whether such a business is run by an individual entrepreneur or an LLC - he doesn’t need a cash register in 2019.

melons, vegetables and fruits in bulk, as well as live fish;
ice cream and soft drinks in kiosks and trays;
peddling and retail markets and fairs (except for trade in individual indoor pavilions or stores);
milk, butter or kerosene on tap;
newspapers and magazines;
products of artistic folk crafts.

Those who provide services are also exempt from the use of CCP:

plowing gardens and cutting firewood;
shoe repair and painting;
for making keys and minor repairs of jewelry and glasses.
nannies and caregivers;
porters at train stations;

Also on the list of CCPs exempt from the use are points for the collection of waste materials and glass, pharmacy and paramedic stations in rural areas and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no Internet?

In remote villages and towns you can work without transmitting data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018, even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.

According to the adopted amendment to Law No. 54-FZ, entrepreneurship began gradually (new law No. 290-FZ). The presented version of 54-FZ “On the use of cash register equipment” introduces cash registers with, which immediately send all data on the actions taken to the Federal Tax Service via.

The innovation affects all taxation systems and applies even to those taxpayers who old version of law were exempted from the use of calculation technology.

What is an online cash register since 2017?

With the introduction of online cash registers, 4 parties participate in the information exchange of payment data.

The owner of the cash register transfers fiscal data to the OFD.
The OFD sends confirmation of receipt in response. It processes the received check data, stores it and periodically sends it in batches to the Federal Tax Service.
The Federal Tax Service gains control over the calculations carried out in real time.
After making payment, the buyer receives a check - paper or in electronic format– and can check it using the service of the Federal Tax Service website.

Online cash registers since 2017: the law has been adopted

After the introduction of online cash registers in 2017, the new law leaves no room for financial fraud. Already now you can notice many advantages for the parties participating in the project:

in 2017, the owner of cash register equipment can transmit information about payments without visiting the Federal Tax Service;
The Federal Tax Service gets the opportunity to automatically detect violations without resorting to mass on-site inspections;
the buyer is involved in the process as a civilian control.

Stages of entry into force of the law on online cash registers since 2017

Despite the fact that online cash registers have been mandatory since 2017, the law was adopted earlier, on July 3, 2016. From the moment it came into force until January 31, 2017, all its provisions applied only to volunteers. The period following this date will last 1.5 years.

February 1, 2017 According to law 54-FZ, registration of old cash registers has been stopped. From this moment on, all cash register equipment is registered only in accordance with the latest edition of the law (as amended by 290-FZ).
Application of CCP With31 m art 2017 mandatory for everyone involved in implementation alcoholic products(read more about this in the article ““).
June 30, 2017 – the last day on which the operation of old-style cash register devices is allowed.
WITH1 July 2017 All cash registers are being transferred to online cash registers (with some exceptions listed below).
WITH1 July 2018 , according to the provisions of Law No. 54-FZ, online cash registers are required to be used by those organizations and individual entrepreneurs that until this time were exempt from the use of cash register systems for payments (mainly organizations providing household services, taxpayers under UTII and PSN).
Besides, until February 1, 2021 everyone who works under special tax regimes is provided with a deferment by indicating the exact names of goods/services and their quantities in checks and BSO.

Online cash registers from 2017: clarifications

The cash register receipt according to 54-FZ contains more information: Each product item, its quantity, price, type of transaction, tax rate and even a QR code are registered.
BSO is equivalent to a check. From July 1, 2018, they will be “checked out” using an automated version of the online cash register. They will also be transferred to the Federal Tax Service and issued both in paper and electronic form.
Can be used . The main condition: location point of sale in an area remote from Internet networks (a list of settlements has been compiled and approved at the legislative level).
Minimum switching price new mode the work will cost approximately 25,000 rubles. The amount includes the cost, 36 months of validity of the fiscal sign key, payment for the services of the OFD and the provider (communication operator). Subsequent annual expenses will amount to approximately 4,000 rubles in favor of the OFD and on the Internet. will cost around 8,000 rubles.
The agreement with the central service center is no longer mandatory. Each owner of an online cash register decides the issue independently.
The transition of online stores to online cash registers is carried out mainly before July 1, 2017. If only electronic goods are on sale (there is no direct contact with the buyer), you can use a cash register without a receipt printer. Online stores with delivery will have to supply couriers. If one of the delivered goods does not satisfy the buyer, the courier will have to issue a receipt only for the selected items.

On a note!
The Federal Tax Service has shown its readiness to help everyone who has been unable to independently understand the provisions of the law on the application of cash register systems since 2017. On the official website of the department, it is proposed to take a test that will help you understand how to apply the norms of Law 54-FZ in 2017 and subsequent years, and at the same time find out when and whether it is necessary to introduce a new one at the enterprise. cash register equipment. To access the test, you need to follow the link https://kkt-online.nalog.ru/ and click on the white button “Do I need a cash register?” at the top of the page.

54-FZ implies the transition of most organizations and individual entrepreneurs to cash register equipment with the sending of fiscal data online. Now KKT will have to send checks to the tax service using Fiscal Data Operator (OFD). The fiscal drive will replace ECLZ, and the cash register will be connected to the global network.

New requirements for cash registers came into force on February 1, 2017; the changes relate to the procedure and method of transmitting information about settlements made using the new cash register to the Federal Tax Service.

Time frame for transition to new cash registers

The new requirements of Federal Law 54 on the use of cash registers regulate the transition of organizations and individual entrepreneurs to models of cash registers with fiscal data storage devices.

The transition to cash register systems that transmit information online will occur in stages. From February 1, 2017, the ability to register old-style cash registers is completely lost, but until July 1, 2017, the actual use of outdated cash registers is still possible.

Individual entrepreneurs and organizations will not be able to use old cash registers from July 1, 2017.

From February 1, 2017, it will be possible to register an exclusively modern cash register, which provides online data transfer to the tax service in accordance with the requirements of 54-FZ.

From February 1, 2017, it is possible to register only a cash register with the transfer of data to the tax service online. The exception is individual entrepreneurs working on UTII and PSN, for whom the process of mandatory use of cash registers according to the new rules will begin on July 1, 2018.

If an organization or individual entrepreneur is located in an area remote from communication networks, then the 2017 CCP will not have to be used according to the new rules. At the request of the buyer (client), it is necessary to issue a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law 54- Federal Law, and signed by the person who issued this document. In areas remote from communication networks, the cash register will operate in autonomous mode without transmitting data to the OFD. When performing transactions, the fiscal drive will record all data, but this data will not be transferred to the operator. At the moment, the list of remote areas and hard to reach places approved in the following regions of Russia:

Amur region, Astrakhan region, Transbaikal region, Kirov region, Komi Republic, Kurgan region, Lipetsk region, Perm region, Penza region, Rostov region, Tomsk region, Yaroslavl region, Chuvash Republic and Chukotka Autonomous Okrug.

Requirements for CCP since 2017

Now, in accordance with the requirements of Federal Law 54, cash registers are required not only to record information about calculations and store it in fiscal storage devices, but also to transmit payment data via the Internet to the tax service. Information will be transmitted in encrypted form.

Not everyone needs to buy a new type of cash register, because some cash registers can be modernized. This requires installation fiscal storage instead of ECLZ and software improvements. Manufacturers produce modernization kits specifically for outdated cash registers in accordance with new legal requirements.

New requirements for cash register receipts

New requirements for cash registers since 2017 in accordance with 54-FZ imply printing the following data on fiscal receipts:

VAT rate for each product sold,
VAT amount at rates,
price per unit of goods or services,
Receipt number for the last shift,
deposited funds,
organization data (address, name, TIN),
cost and quantity of goods or services,
name of the product or service,
No. KKM and FN,
fiscal document number,
name of the operator transmitting the data,
operator's website,
time and date of check issue,
cashier's initials
type of transaction,
type of settlement transaction.

New requirements of 54 Federal Law on the use of cash registers in terms of liability for violations

Requirements for cash registers in 2017 imply responsibility for its non-use. Failure to apply once will result in an administrative fine. If the cash register is not used again and the revenue exceeds one million rubles. officials may be disqualified for a period of 1 to 2 years. Activity legal entities And individual entrepreneurs, according to the requirements of 54-FZ, it can be stopped for up to 90 days.

You can find out everything new about cash register machines since 2017 on our website in the “News” section.