When it is possible not to apply kkm in. The order of using CCT. Cash register for IP at ENVD: is it necessary, when to place, penalties for absence

On July 15, 2016, Federal Law No. 290-FZ entered into force, which amends Law No. 54-FZ "On the use of cash registers"

Now, most businessmen have to switch to online cash registers, and all cash registers will send electronic versions checks to the Federal Tax Service via the Internet. Electronic tape you will need to replace it with a fiscal drive, connect the cash register to the network and conclude an agreement with the fiscal data operator to send checks.

Online cash registers in 2017: basic provisions

1. The scheme of work with tax authorities has changed, all data from checks will be sent to the Federal Tax Service via the Internet.

2. The registration of the cash register has been simplified, there is no need to go to the tax office, just go to the site nalog.ru and register the cash register through your personal account.

3. Entrepreneurs who currently do not use CCP will be required to purchase online cash registers by July 1, 2018 and send data to the tax service.

4. Changes also affected checks and forms of strict reporting, now they will increase the amount of data that must be present.

5. The so-called fiscal data operators have appeared, they will receive, store, process and transmit fiscal data to the Federal Tax Service.

6. Cash registers will technically become slightly different, EKLZ will replace the fiscal drive.

7. Not everyone will be obliged to use online cash registers, there is a list of activities that will not need a new cash register.

Application of CCP in 2017 - how it will be

The buyer comes to the store for a purchase, the cashier scans the barcode on the package, the fiscal drive inside the cash register saves the receipt, signs it with a fiscal sign, and sends the data on the OFD check. The fiscal data operator processes the information, sends the response back to the cashier, and the data on the check to the Federal Tax Service.
Next, the buyer receives a check, or 2 checks at will (one paper and one electronic, by mail or phone)

Therefore, in accordance with law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the speed of the receipt penetration will not depend on the Internet speed, the data will be transmitted in parallel, and even if the network is lost, the information on the receipt will be transferred to the OFD later, as soon as the connection is restored.

Mandatory details of checks and SRF for online cash registers

In view of the new requirements that relate to CCP, new requirements have appeared that are now imposed on checks and SRF. They must contain the following information:

Seller tax system information
- website address of the fiscal data operator
- settlement attribute (income or expense)

- form of payment (cash or electronic payment)
- the amount of the calculation with a separate indication of the rate and amount of VAT
- serial number of the fiscal accumulator
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or SRF is transmitted in electronic form

Registration of cash register at the tax office: how to register a cash register on a new basis

Cash machine with the transfer of data, it will be much easier and faster to register with the tax office than usual. The owner will only have to register on the website of the tax service nalog.ru and leave a request for fiscalization of the cash desk, then sign an application with his electronic signature and wait for confirmation.

After the tax service receives this information, it will send the registration data to the entrepreneur, and the fiscalization data will be entered into the apparatus. Now there will be no need to visit the Federal Tax Service personally with a cash register, as well as conclude an agreement with the Central Service Center.

Online checkout cost

After the law officially entered into force, it became clear that the use of online CCP for business would become mandatory. Let's see how much it costs online checkout and what the cost of the most budgetary online cash register will consist of:

1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal accumulator will not exceed the cost of conventional ones. Let's take into account the minimum price of 20,000 rubles. Modernization kits will cost an average of 5 to 15 thousand rubles.

2. An agreement with the Fiscal Data Operator will cost 3,000 rubles per year.

3. TEC services are officially no longer needed, we will not take them into account.

4. Cash register software - here the cost can be radically different, but we will take an average of 7,000 rubles. for one online checkout.

Thus, we have calculated that minimum cost transition to online cash registers using software and fiscal registrar there will be about 37,000 rubles (using modernization kits, you can save up to 10 thousand rubles). But if we consider traditional POS terminals, then the cost will immediately increase at least 2 times.

Transition to online cash registers from 2017: stages and terms

1. For those entrepreneurs who were allowed not to use the CCP, a delay is provided until 07/01/2018.
2. Vending companies were also deferred until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is allowed not to use online cash registers.
4. Anyone who does not fall into the 3 points described above are required to use online checkouts from July 1, 2017. And from February 1, 2017, it is no longer possible to register the old-style cash register.

Is it possible to buy CCP online now?

New cash registers are now being actively sold, but it is worth noting that old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, do not postpone the purchase of an online cash register until the last date, experts predict a shortage of cash registers in 2017 and it will not be possible to buy cash register online quickly.

KKM with online data transfer: fines since 2017

For non-use of CCP or for improper use cash register equipment face fines:
1. KKT does not meet the requirements - 10,000 rubles.
2. The check is not sent to the buyer - 10,000 rubles.
3. Trade without CCP - 30,000 rubles.

1. Who is obliged to apply the CCP
CCPs are obliged to use all organizations and individual entrepreneurs when making settlements in cash and (or) by bank transfer (Article 1.1, clause 1 of Article 1.2 of the Law on the Application of CCP):
when accepting (receiving) payment, including prepayment (advance), for goods (work, services). Such a duty also arises when holding Money from the salary of employees to pay off debts to the organization and individual entrepreneur for purchased goods (work, services) (see, for example, Letter of the Federal Tax Service of Russia dated 14.08.2018 N AS-4-20 / 15707).
If settlements (in cash or upon presentation electronic means payment) between organizations and (or) individual entrepreneurs for goods (work, services) are carried out through an accountable person, then the CCP is used by an organization (IE) that sells goods (performs work, provides services), that is, one cash register is used (see, for example , Letter of the Federal Tax Service of Russia dated 10.08.2018 N AS-4-20 / [email protected](p. 2));
payment of money for goods (works, services), for example:
- in connection with the return of the purchased goods by the buyer;
- purchase of goods from individuals, including with the involvement of accountable persons, for resale;
refund of prepayment (advance);
provision and repayment of loans to pay for goods (works, services);
organizing and conducting gambling and lotteries, for example, accepting bets, paying out money in the form of winnings.
CCP should be used by pawnshops:
when lending to citizens on the security of things;
storage of things.
Calculations also mean (Article 1.1 of the Law on the Application of CCP):
offset of prepayment (advance payment);
provision or receipt of other counter-provision for goods (works, services), for example, provision of goods as compensation.
CCP must be applied, in particular, to the following persons:
to the commission agent (agent) when selling the goods of the principal (principal) (Letters of the Ministry of Finance of Russia dated 04.07.2018 N 03-01-15 / 46377, dated 11.10.2017 N 03-01-15 / 66398);
a paying agent accepting payments from individuals, including through payment terminals (clause 12 of article 4, clause 1 of article 6 of the Law on Acceptance of Payments, article 1.1, clause 2 of article 4 of the Law on the Application of CCP).

Thus, in most cases, in the calculations specified in Art. 1.1 of the Law on the application of the CCP, the CCP must be applied. However, there are exceptions to this rule.

2. Who and in what cases can work without a cash register (do not use CCP)
The following are exempted from the use of CCP:
1) the types of activities listed in paragraph 2 of Art. 2 of the Law on the application of CCP;
2) activities in remote and hard-to-reach areas;
3) services for the conduct of religious rituals and ceremonies, as well as the sale of objects of religious worship (paragraph 6 of article 2 of the Law on the application of the CCP);
4) activities located in rural settlements pharmacy organizations and separate divisions medical organizations(Clause 5 of Art. 2 of the Law on the Application of CCP). Such organizations may refuse to use CCPs subject to a number of conditions;
5) settlements by bank transfer (except for settlements using an electronic means of payment with presentation) between organizations and (or) individual entrepreneurs (clause 9 of article 2 of the Law on the Application of CRE). For example, CCP is not used for settlements with payment orders;
6) settlements under loan agreements provided for purposes not related to payment for goods (works, services), since they are not attributed to settlements in Art. 1.1 of the Law on the application of CCP (clause 1 of article 1.2 of this Law);
7) the sale of goods (works, services), settlements for which with buyers (clients) are made by an agent (paying agent) (Article 1.1, clause 2 of Article 1.2 of the Law on the Application of CCP, Clause 12 of Article 4 of the Law on Acceptance of Payments ). CCP in this case is used by an agent (paying agent);
8) activities on the territories of military facilities, facilities of bodies federal service security, authorities state protection, foreign intelligence agencies (clause 7 of article 2 of the Law on the application of the CCP);
9) granting for a fee the right to use parking lots (parking spaces) subject to the conditions specified in clause 10 of Art. 2 of the Law on the application of CCP;
10) rendering to the population paid services related to librarianship, in the premises of state and municipal libraries, as well as libraries of the Russian Academy of Sciences, other academies, research institutes, educational organizations(Clause 12 of Art. 2 of the Law on the Application of CCP);
11) activities of individual entrepreneurs who apply PSN (with the exception of individual entrepreneurs performing types entrepreneurial activity established by nn. 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 p. 2 Art. 346.43 of the Tax Code of the Russian Federation), if the buyer (client) was issued (sent) a document confirming the fact of settlement (clause 2.1 of article 2 of the Law on the application of CCP);
12) the activities of credit institutions (clause 1 of article 2 of the Law on the application of CCP).
In addition, CCPs are not used by organizations and individual entrepreneurs (see, for example, Letters of the Federal Tax Service of Russia dated 08.14.2018 N AS-4-20 / 15707, dated 10.08.2018 N AS-4-20 / [email protected](p. 1, 3)):
when paying money to an individual within the framework of obligations under a civil law contract (with a separate exception), including under a lease agreement;
extradition wages, including if part of it is issued by goods;
payment material assistance an employee;
the issuance of funds on account;
return by the employee of unspent funds issued against the report.
Also, the CCP is not used by organizations and individual entrepreneurs when making settlements exclusively with a Bank of Russia coin through machines that are not powered by electric energy (including from electric accumulators or batteries) (clause 1.1 of Article 2 of the Law on the Application of CCP).
Until July 1, 2019, the following persons may not apply the CCP:
1) organizations and individual entrepreneurs paying UTII, as well as individual entrepreneurs using PSN, subject to a number of conditions;
2) individual entrepreneurs who sell goods through vending machines and do not have employees with whom labor contracts have been concluded (part 11.1 of article 7 of the Federal Law of 03.07.2016 N 290-FZ);
3) organizations and individual entrepreneurs that perform the work, provide services to the population with the issuance of SSO to customers. However, when providing services Catering cannot refuse to use the CCP (part 8 of article 7 of the Federal Law of 03.07.2016 N 290-FZ):
- organizations;
- Individual entrepreneurs who have employees with whom labor contracts have been concluded.

For the stages of transition to the use of online CCP, see Letter of the Ministry of Finance of Russia dated July 18, 2018 N 03-01-15 / 50059.

2.1. Activities for which you can not apply CCP
In paragraph 2 of Art. 2 of the Law on the Application of CCP, the types of activities in which CCP can not be applied are named. In this case, an automatic settlement device should not be used (except vending machines for sale in bulk drinking water) (Clause 8, Article 2 of the Law on the Application of CCP). These activities include the following.

The type of activity in which the CCP can not be used	Additional terms for non-use of CCP
1. Trade (except for trade in excisable goods - clause 8 of article 2 of the Law on the application of CCP)
Sale of newspapers and magazines on hard copy, as well as sale of related products in newspaper and magazine kiosks	1) the share of sales of newspapers and magazines is at least 50% of the turnover; 2) the assortment of related products is approved by the executive authority of the constituent entity of the Russian Federation; 3) accounting of trade proceeds from the sale of newspapers and magazines and from the sale of related products is kept separately
Trade in retail markets, fairs, exhibition complexes, as well as in other areas designated for trade	1) trade is not conducted in shops, pavilions, booths, tents, car stalls, car dealerships, vans, container-type premises and others similarly equipped and ensuring the display and safety of goods trading places(premises and vehicles, including trailers and semitrailers); 2) non-food products are not traded on open stalls inside covered market premises; 3) the goods being sold are not on the List. food products, when trading in which the use of CCP is mandatory
Miscellaneous trade in food and non-food products outside the stationary distribution network (including passenger cars trains and on board aircraft): - from hands; - from hand carts, baskets; - from other special devices for demonstration, ease of carrying and selling goods	The products sold do not include: 1) to technically complex goods; 2) food products requiring certain conditions for storage and sale; 3) goods subject to mandatory labeling by means of identification
Trade in ice cream kiosks, bottled soft drinks, milk and drinking water
Sale of kvass, milk, vegetable oil, live fish, kerosene from tank trucks
Seasonal trade wagged in vegetables, including potatoes, fruits and melons
Implementation by the manufacturer of folk art products
2. Works and services
Providing food for students and employees of educational organizations	1) the educational organization implements basic general education programs; 2) provision of food is carried out during training sessions
Repair and painting of shoes
Manufacturing and repair of metal haberdashery and keys
Supervision and care of children, sick, elderly and disabled
Plowing gardens and sawing firewood
Porters services at railway stations, bus stations, air terminals, airports, sea and river ports
Sale by driver or conductor in the showroom vehicle travel documents (tickets) and tickets for travel to public transport until July 1, 2019
3. Other
Sale of securities
IP leasing (renting) residential premises	The premises must belong to the individual entrepreneur by right of ownership
Reception of glassware and waste materials from the population	Accepted from the population is not scrap metal, precious metals and precious stones

2.2. KKT for calculations in remote and hard-to-reach areas
Calculations in remote and hard-to-reach areas can be carried out without the use of CCP if the following conditions are met (clauses 3, 8, Article 2 of the Law on the Application of CCP):
1) calculations are carried out in areas classified by regional authorities as remote and inaccessible. Exceptions are cities, regional centers (except for the administrative centers of municipal districts, which are the only settlement municipal district), urban-type settlements;
2) the buyer (client) is issued, at his request, a document confirming the fact of settlement. The document must contain the required details, as well as the signature of the person who issued it;
3) no automatic settlement device is used;
4) there is no trade in excisable goods.

2.3. Conditions for exemption from the use of CCP of pharmacy organizations and separate subdivisions of medical organizations
To exempt from the use of CCP, it is necessary that the following conditions are met.

Who is released	Conditions for the non-application of the CCP (clauses 5, 8, Article 2 of the Law on the Application of the CCP)
Pharmacy organizations	1) are in feldsher and feldsher-obstetric centers, which are located in rural settlements; 2) do not use an automatic settlement device; 3) do not trade in excisable goods
Separate subdivisions of medical organizations (outpatient clinics, feldsher and feldsher-obstetric points, centers (departments) of general medical (family) practice)	1) are located in rural settlements in which there are no pharmacy organizations; 2) the organization has a license for pharmaceutical activities; 3) do not use an automatic settlement device; 4) do not trade in excisable goods

2.4. CCP in the provision of services to the population
Until July 1, 2019, it is possible not to apply CCP, issuing instead BSO, only when providing services to the population, that is, citizens, including individual entrepreneurs (part 8 of article 7 of the Federal Law of 03.07.2016 N 290-FZ, clause 4 of the Resolution Of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 N 16 "On some issues of the practice of applying administrative liability provided for in Article 14.5 of the Code Russian Federation on administrative offenses, for non-use of cash registers ").
Services to the public are understood as services:
named in the Collective classification grouping "Paid services to the population" on the basis of OKVED2;
named in the Collective classification grouping "Paid services to the population" on the basis of OKPD2;
not directly named in the collective groupings, but by their nature they are services to the population.
They cannot refuse to use the CCP in the provision of catering services (part 8 of article 7 of the Federal Law of 03.07.2016 N 290-FZ):
organizations;
Individual entrepreneurs who have employees with whom labor contracts have been concluded.
From July 1, 2019, it is possible not to apply CCP when providing services to the population only on general grounds.

2.5. KKT in the case of payment of UTII and when applying the patent taxation system
The procedure for switching to the use of CCP for UTII or PSN is the same as for other taxpayers.
However, for these persons, the features of the use of CCP are provided.
PI who use PSN may not use CCP when performing following conditions(Clause 2.1 of Art. 2 of the Law on the Application of CCP).
1. Individual entrepreneurs carry out types of entrepreneurial activities that are not related to the types of activities established by paragraphs. 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 p. 2 Art. 346.43 of the Tax Code of the Russian Federation.
In particular, the CCP may not be applied in relation to such activities as:
- repair, cleaning, dyeing and sewing of footwear (subparagraph 2 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation);
- dry cleaning, dyeing and laundry services (subparagraph 4 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation);
- services of a photo studio, photo and film laboratories (subparagraph 8 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation);
- services for training the population on courses and tutoring (subparagraph 15 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation).
2. The buyer (client) is issued (sent) a document confirming the fact of settlement. The document must contain the required details.
From July 1, 2019, all UTII payers cannot work without a cash register.
Until July 1, 2019, subject to the issuance of a sales receipt, receipt or other document confirming the fact of settlement, at the request of the buyer (client), the CCP may not apply (part 7.1 of article 7 of the Federal Law of 03.07.2016 N 290-FZ):
1) organizations and individual entrepreneurs - payers of UTII that provide services, except for catering services (clause 1 of part 7.1 of article 7 of the Federal Law of 03.07.2016 N 290-FZ);
2) individual entrepreneurs who apply the PSN in relation to the types of activities specified in clause 3 of part 7.1 of Art. 7 of the Federal Law of 03.07.2016 N 290-FZ;
3) individual entrepreneurs paying UTII (applying PSN), who sell goods at retail or provide catering services in the absence of employees with whom labor contracts have been concluded (clauses 2, 4, part 7.1 of article 7 of the Federal Law of 03.07 .2016 N 290-FZ).
For the stages of transition to the use of online CCP, see Letter of the Ministry of Finance of Russia dated July 18, 2018 N 03-01-15 / 50059.
Important! Individual entrepreneurs selling goods at retail or providing catering services that do not have employees working on labor contracts, in the case of the conclusion of such an agreement are obliged within 30 calendar days from the date of its conclusion, register the CCP (part 7.3 of article 7 of the Federal Law of 03.07.2016 N 290-FZ).
When selling a number of goods, it is mandatory to issue a sales receipt, regardless of whether the buyer demanded it or not. For violation of this rule, administrative liability is provided.
2.6. Other grounds not to apply CCP until July 1, 2019.
Until July 1, 2019, organizations and individual entrepreneurs may not apply CCP (part 4 of article 4 of the Federal Law of 03.07.2018 N 192-FZ):
1) for non-cash settlements with individuals who do not belong to individual entrepreneurs (except for settlements using electronic means of payment);
2) acceptance of payment for residential premises and utilities including contributions to overhaul;
3) offset and refund of prepayment (advance);
4) when providing loans to pay for goods (works, services);
5) the provision or receipt of other counter-provision for goods (work, services).

Date of publication: 30.08.2018

The abbreviation KKM stands for cash register... Its purpose is due to the need to mechanize the operations and transactions carried out within the organization. This is required for accounting actions on financial receipts, as well as registration of the fact of purchase of goods.

By means of KKM, a document confirming the transaction is printed - check... In the Russian Federation, the use of cash registers has other purposes, in particular - control by the state of the nuances of cash circulation.

The key task that each such mechanism is endowed with is fixing on paper (cash register receipt) the fact of a transaction related to the purchase and sale.

In what cases organizations and individual entrepreneurs are obliged to apply KKM

Today, probably, everyone has heard that when conducting business transactions in trade, it is necessary to use a cash register. After all, absolutely everyone is a buyer of goods and a consumer of services, and it is through such units of equipment that such transactions take place.

Exactly a check - clear proof of the fact of payment for a commodity item, service, work... If subsequently there are any problems, difficulties and proceedings, namely cashier's check will be a confirmation of the client's rightness, as well as his way of counting on warranty service.

However, you should look at cash registers from the perspective of not only the consumer, but also the business owner. In what situations is the purchase of a device required, and when can you do without it? On the territory of Russia there is a huge list of documents that regulate the need for the mandatory use of the device on the territory of the country. The main one is Federal Law No. 54 of May 22, 2003 "On the Application of CCP", which says that entrepreneurs in the process of carrying out financial settlement transactions in cash and by card undertake to apply given view technology.

Provided several situations when the use of cash register equipment is not a mandatory measure.

Until 07/01/2018, persons paying temporary tax - companies and individual entrepreneurs, as well as entrepreneurs who operate on the basis of the patent system, can accept payment in cash without using the CCP. If, in exchange for money, a supporting document is requested from the buyer, a sales receipt can be issued instead of a cash receipt.
Until 01.07.2019, entrepreneurs and organizations may not apply CCO, regardless of the taxation regime, if they are engaged in the provision of services to the population. With all this, not only at the request of the client, but without fail, the issuance of a strict reporting form is required, the procedure for issuing which is expressed in the Decree of the Government of the Russian Federation No. 359 of 05/06/2008.
Legal entities, on the basis of the specifics of work or nuances of location, have the right to carry out cash or card settlement operations without using cash equipment, if certain types and areas of activity are carried out by them.

A more detailed list of activities is reflected in the framework of Art. 3 ФЗ №54.

Normative base

Exists a huge number of regulations controlling the use of cash register equipment on the territory of the Russian Federation:

Federal Law No. 54 of 05/22/2003 "On the use of cash registers for settlements";
Federal Law No. 68783-5 of March 25, 2009, related to the work of accepting payment means from individuals, if the activity is carried out by payment agents;
Decree of the Government of the Russian Federation No. 470, adopted on July 23, 2007, "On the approval of the regulation related to the registration and use of cash registers used by individual entrepreneurs and firms";
Letter of the Federal Tax Service of the Russian Federation No. ШС-22-2 / [email protected] associated with the fact of approval of a sample stamp-seal of cash register mechanisms;
work in the field of trade with the use of CCP or without it is also regulated by Regulation No. 135n, dated December 18, 2007 "On the approval of the service mark sample";
an important role in the process of regulating the work is played by the Letter from the administration of the federal tax structure in Moscow dated 20.12.2005 No. 22-08 / 94593, which contains the procedure for activation, replacement and storage;
list-list of models of cash registers that are in state register or tax authorities currently allowed to register;

The legislation on the application of CCP contains a number of exceptions for some legal entities and entrepreneurs who have the right not to use cash registers when paying customers. So, for example, from June 7, 2019, a new rule has been in force, according to which all entrepreneurs, when selling goods, performing work, providing services, have the right not to use cash registers when paying for such goods, works, services, subject to two conditions. First, they must sell goods only own production rather than reselling the purchased item. Secondly, they should not have employees(Article 2 of the Federal Law of June 6, 2019 No. 129-FZ "" (hereinafter referred to as the Law No. 129-FZ). Such preferential terms will be valid until July 1, 2021.

The table below shows all categories of persons who are allowed not to use cash register equipment. We will write about some of them in more detail.

Persons who have the right not to apply CCP	Conditions of release	Grounds for the release and clarification of the regulatory authorities
Organizations and individual entrepreneurs in automatic devices for settlements when making settlements made exclusively with a coin of the Bank of Russia	Automatic devices should not use electrical energy(including from rechargeable batteries or batteries)
Organizations and individual entrepreneurs that carry out the activities and provide services listed in, taking into account the specifics of the activity or the specifics of the location
Individual entrepreneurs applying PSN and carrying out the activities listed in,	The buyer must be issued (sent) a document confirming the fact of settlement, containing certain details
Individual entrepreneurs applying tax on professional income (NPD, tax for self-employed)	With regard to income taxed by the NPA
Organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas (with the exception of cities, regional centers (except for the administrative centers of municipal districts, which are the only settlement of the municipal district), urban-type settlements)	Calculations should be carried out in the areas named in the special list. The buyer must be issued (sent) a document confirming the fact of settlement, containing certain details
Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements, and separate subdivisions medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice) located in rural settlements in which there are no pharmacy organizations
Religious organizations in the provision of services for the conduct of religious rituals and ceremonies, as well as in the sale of objects of religious worship and religious literature	Services must be provided in religious buildings and structures and in the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in the prescribed manner
All organizations and individual entrepreneurs when making settlements by bank transfer between organizations and (or) individual entrepreneurs, with the exception of ESP settlements with the presentation of (card)
Organizations Exercising the Powers of Bodies state power subjects of the Russian Federation and authorities local government for granting the right to use parking lots (parking spaces) for a fee	The funds received for parking must be transferred in full to an account opened with the territorial body of the Federal Treasury, within five working days from the date of their receipt.
Libraries (except for private ones) in the provision of paid services to the population related to librarianship	The list of paid services provided by libraries without the use of KKT is approved by the Government of the Russian Federation (currently not approved)
Partnerships of real estate owners (including HOAs, SNT, etc.), ZhK, ZhKK and other specialized consumer cooperatives for providing services to their members within the framework of statutory activities, as well as when accepting payments for housing and utilities	Only when making non-cash (including online) payments
Educational organizations in the provision of services to the population in the field of education
Physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports
Houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethnocultural centers, centers of culture and leisure, folklore houses, houses of crafts, leisure houses, cultural, leisure and cultural and sports centers in the provision of services to the population in the field of culture
Individual entrepreneurs when selling entrance tickets and season tickets to theaters that are state or municipal institutions carried out by hand and (or) tray	Except when paying via the Internet
Individual entrepreneurs who do not have employees and sell goods of their own production, perform work (provide services)

Credit organizations and payment systems

IMPORTANT

CRE is not used for non-cash settlements between organizations or entrepreneurs, except for cases of using an electronic means of payment with its presentation. ().

Organizations and individual entrepreneurs, if they work in remote and hard-to-reach areas

Organizations and individual entrepreneurs working in remote and hard-to-reach areas are also exempted from the use of CCP, the list of which can be determined regulation subject of the federation (). Unfortunately, the list of such localities is currently not approved everywhere. For example, in the Kaliningrad region it was established by the decree of the Kaliningrad region administration dated September 23, 2004 No. 450 "". So, this normative act was justified, which was denied to satisfy the requirements of the tax authorities to bring an institution to administrative responsibility for non-use of CCP. At the same time, the court indicated that since the institution operates in a remote area, it has the right to carry out trade operations or provide services without the use of cash registers and without issuing strict reporting forms.

In this case, when making settlements with clients and at their request, the entrepreneur must issue a document confirming the fact of the settlement. Moreover, for these documents, mandatory details are defined, which include:

name and serial number of the document;
the name of the organization or the full name of the individual entrepreneur, their TIN;
date, time and place (address) of the settlement;
the taxation system used in the calculation;
signature of the person who issued the document.

This provision also does not apply to organizations and individual entrepreneurs that use automatic devices for settlements, and also trade in excisable goods ().

Note that the procedure for issuing settlement documents and their accounting has already been determined (Decree of the Government of the Russian Federation of March 15, 2017 No. 296 ""). Such a document is issued both when paying in cash and using an electronic means of payment. Settlement documents can be made on paper by handwritten or otherwise (typographic, using a PC, etc.).

All issued receipts are recorded in the accounting journal by their ordinal number and date of calculation. The sheets of the accounting journal must be numbered, laced and signed by the entrepreneur, as well as certified by the seal (if any). At the same time, if an employee carries out calculations and keeps a journal, then the entrepreneur must conclude an agreement with him on full financial responsibility.

A copy must be made from each issued settlement document, which must be kept for at least five years a copy. Moreover, copies of documents or their detachable parts must be kept in a systematic form under conditions that exclude their damage and theft.

The receipt is filled in in legible handwriting in Russian, while blots, erasures and corrections are not allowed. A damaged or incorrectly completed document is crossed out and attached to the accounting journal for the day in which it was filled out. The journal also makes a note about this opposite the serial number of the damaged or incorrectly completed document. In this case, the continuous numbering of the issued receipts continues.

Note that if calculations are carried out in areas remote from communication networks, the CCP should be used, but in an "autonomous" mode, that is, without mandatory transmission fiscal documents to tax authorities in electronic form. This means that in such circumstances, it is not necessary to conclude an agreement with the OFD, and the client is provided with a cashier's receipt or SRF printed on paper, and it is not sent in electronic form (,). Recall that the criterion for such areas is the territory of a settlement with a population of up to ten thousand people (clause 1 of the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 "").

Rural pharmacy points

Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements are exempted from the use of KKT. Also, you will not have to issue checks to branches of medical organizations licensed for pharmaceutical activities located in rural areas that do not have pharmacies (). No strict reporting forms and payment documents are required to be issued in these cases.

However, if these organizations use automatic devices for settlements, and also trade in excisable goods, then they must apply CCP () when settling with customers.

Religious organizations

When conducting religious rituals and ceremonies, as well as when selling objects of religious worship and religious literature, these organizations have the right not to use the CCT. However, this applies only to cases when such operations are performed in religious buildings and structures and in the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations ().

Application of CCP by lawyers and notaries

Receiving cash in cases not related to the sale of goods (works, services)

Everything about the July amendments in.

The new name of the Federal Law No. 54-FZ

The legislator has updated the name, now it reads as follows: "On the use of cash registers in the implementation of settlements in the Russian Federation".

Prior to the innovations under consideration, he determined the rules for the application of CRE when making settlements in the Russian Federation for the following purposes:

Ensuring the interests of citizens and organizations;

Consumer rights Protection;

Ensuring the established procedure for making settlements;

Ensuring the completeness of accounting for revenue in organizations and individual entrepreneurs.

Now the federal law No. 54-FZ also establishes the procedure for the application of CRE for taxation purposes and ensuring the established procedure for the turnover of goods.

New concepts

Article 1.1 supplemented with new concepts: “beneficial owner”, “version of the cash register equipment model”, “beneficiary”. The concept of "calculations" has been clarified.

In the new version, settlements mean acceptance (receipt), payment of funds in cash and non-cash for goods, works, services, acceptance of bets, interactive bets and payment of funds in the form of a win in the implementation of activities for the organization and conduct of gambling, and also receiving funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out money in the form of a prize when carrying out activities related to the organization and conduct of lotteries. In order to Federal Law No. 54-FZ calculations also mean:

Acceptance (receipt) and payment of funds in the form of prepayment and (or) advances;

Offset and refund of prepayment and (or) advances;

Provision and repayment of loans to pay for goods, works, services (including the implementation by pawnshops of lending to citizens on the security of things belonging to citizens and activities for the storage of things);

Provision or receipt of other counter-provision for goods, works, services.

Thus, the uncertainty about the obligation of organizations and individual entrepreneurs to apply CRE depending on a number of methods of payment for goods (works, services) has been eliminated: now settlements mean, in particular, the receipt or payment of funds in cash and non-cash forms for goods, works, services ( Letter of the Ministry of Finance of Russia dated June 15, 2018 No. 03-01-15 / 41176).

Scope and rules for the application of CCP

Article 1.2 has undergone a number of changes and additions.

One check for services. By general rule when making each calculation, the user of the cash register is obliged to issue a cash register receipt or a strict reporting form (SRF) on paper or in electronic form. According to the new clause 2.1 of Art. 1.2 Federal Law No. 54-FZ when making settlements in the form of an offset or refund of prepayment or advances previously made by individuals for services, the user can generate one cash register receipt (SRF) containing information about all such settlements made within a day or for a billing period not exceeding a calendar months or established by law RF (but not later than the first business day following the day of the end of the billing period), without issuing (sending) a cash register receipt (SRF) to the client. In this case, we are talking about services in the field of cultural events, transportation of passengers, baggage, cargo and cargo luggage, communication services, services in electronic form, defined Art. 174.2 of the Tax Code of the Russian Federation(services in electronic form provided foreign organizations), as well as other services determined by the Government of the Russian Federation. Note that this is a user right, not a duty.

When making settlements by bank transfer or using electronic means of payment in the form of a set-off or refund of prepayment previously paid by individuals in full, users have the right to send cashier's receipts (SRVs) to buyers only in electronic form without issuing paper receipts.

An electronic means of payment (ESP) is a means and (or) a method that allows a client of a money transfer operator to draw up, certify and transmit orders in order to transfer funds within the framework of the applicable forms of non-cash payments using information and communication technologies, electronic media, including payment cards, as well as other technical devices (clause 19 of Art. 3 of the Federal Law of June 27, 2011 No. 161-FZ "On the National Payment System").

New provisions on the issuance of a cash register receipt (SRF). When making settlements in a non-cash manner, excluding the possibility of direct interaction of the buyer (client) with the user or an automatic device for settlements, using devices connected to the Internet and providing the possibility of remote interaction of the buyer (client) with the user, they are obliged to ensure the transfer of the cash register receipt to the buyer or BSO in electronic form to a subscriber number or address Email, specified by the buyer(by the client) prior to settlement. In this case, the user may not print a cash register receipt or SRF on paper ( Clause 5, Art. 1.2 Federal Law No. 54-FZ).

It was clarified that the Ministry of Finance gives written explanations to tax authorities, organizations, individual entrepreneurs and individuals on the application of the legislation of the Russian Federation on the application of CRE.

Features of the use of CCP

A number of clarifications and updates have been made to the procedure for the application of CRE by certain categories of users.

Firstly, CCP is not used by credit institutions, while they are required to maintain a list of automatic devices for settlements that are in their ownership or use.

Secondly, CCP is not used by organizations and individual entrepreneurs in mechanical automatic devices for settlements in the implementation of settlements made exclusively with a coin of the Central Bank of the Russian Federation.

Thirdly, adjustments have been made to clause 2 of Art. 2, namely, organizations and individual entrepreneurs may not apply CRE in the implementation of the following activities (provision of services):

Sale of newspapers and magazines only on paper;

Distributor trade outside the stationary distribution network of food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions, goods subject to mandatory labeling by means of identification) from hands, from hand carts, baskets and other special devices for demonstration, ease of carrying and selling goods, including in passenger carriages of trains and on board aircraft;

Bottled trade in milk and drinking water (added to the sale of ice cream and non-alcoholic beverages on tap at kiosks).

The sale of travel tickets and coupons in public transport will be excluded from activities for which it is possible not to apply CCP, from July 1, 2019.

Application of PSNO by entrepreneurs. Article 2. supplemented p. 2.1, according to which individual entrepreneurs using PSNO can make settlements without using CRE, provided that a confirmation document is issued (sent) to the buyer containing the necessary details. But what has been said does not apply to individual entrepreneurs carrying out types of entrepreneurial activities established by nn. 3, 6 , 9 - 11 , 18 , 28 , 32 , 33 , 37 , 38 , 40 , 45 - 48 , 53 , 56 , 63 p. 2 art. 346.43 of the Tax Code of the Russian Federation.

Territories of military facilities. The territories of military facilities, facilities of the federal security service, state security agencies, and foreign intelligence agencies were added to areas remote from communication networks. In these territories, it is possible not to transfer CRE data online.

Settlements between organizations and (or) individual entrepreneurs. According to the new edition clause 9 of Art. 2 Federal Law No. 54-FZ CRE is not applied when making settlements by bank transfer between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation (for example, a bank card). Thus, all cash payments and settlements using a bank card (electronic means of payment) between organizations and (or) individual entrepreneurs require mandatory application KKT.

Parking. Organizations that exercise the powers of state authorities of the constituent entities of the Russian Federation and local governments to provide for a fee the right to use parking lots (parking spaces) do not use CCP. But there is one condition here: these organizations must transfer the funds received for parking in full to an account opened with a territorial body of the Federal Treasury within five working days from the date of their receipt. The state authority of the constituent entity of the Russian Federation must inform the authorized body of information about such organizations.

Insurance organizations. When the insurer makes settlements with the policyholders with the participation of insurance agents - individuals, the insurer applies the CCP when this insurer receives funds from such an insurance agent with the direction of the cash register receipt (SRF) in electronic form to the policyholder.

Libraries. State and municipal libraries, as well as libraries of the Russian Academy of Sciences, research institutes, educational organizations may not use CRE when providing paid services to the population, the list of which will be approved by the Government of the Russian Federation.

Fiscal drive requirements

Changes have been made to Art. 4.1 of the Federal Law No. 54-FZ... Let's highlight the most interesting amendments to the users of the CCP:

Methodological guidelines for the formation of fiscal documents in the implementation certain types calculations will be developed and posted by the authorized body (FTS) on its official website on the Internet;

The fiscal data operator may process the fiscal data received from the user in the interests and on behalf of the named user for statistical or other research purposes without depersonalizing such fiscal data (if this is established by the fiscal data processing agreement), taking into account the requirements. This provision does not apply to the personal data of the buyer (client).

Registration of CCP

The updates also affected the procedure for registration, re-registration and deregistration of a cash register with the tax authority, which is regulated Art. 4.2 Federal Law No. 54-FZ.

The registration application has been supplemented with information that must be indicated by individual users:

Information on the use of CRE when accepting funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out money in the form of a prize when carrying out activities for holding lotteries (in the case of registering a CRE that will be used by the user in carrying out such activities);

Information about the use of CCP with automatic devices specified in, and about the numbers of these automatic devices (when registering CCP, intended for use with automatic devices in these cases).

Now, when registering, re-registering or deregistering a cash register, the user will receive a corresponding card within ten working days. Previously, the tax authorities had to issue it within five working days. This period remained when the CCP was removed by the tax authority unilaterally.

Article 4.2 of the Federal Law No. 54-FZ supplemented p. 8.1, which establishes the procedure for actions in the event of a breakdown of the fiscal accumulator, which excludes the possibility of reading all the fiscal data that should be stored in its memory.

According to the new Clause 18 of Art. 4.2 Federal Law No. 54-FZ CCP is removed from registration by tax authorities unilaterally without a user application if an entry is made in the Unified State Register of Legal Entities on the termination of activities legal entity or USRIP on the termination of the activity of an individual as an individual entrepreneur.

Application of CCP

It is clarified that the correction cash register receipt (correction SRF) is generated by the user in order to fulfill the obligation to use the CRE in the event that such a user previously performed the calculation without using the CCP or in the case of the use of the CCP in violation of the requirements of the legislation of the Russian Federation ( paragraph 4 of Art. 4.3).

According to the new Clause 5.1 of Art. 4.3 Federal Law No. 54-FZ the report on the closure of the fiscal accumulator is generated only after the transfer of the CCP to the tax authorities through the FDO of all fiscal documents generated by such a fiscal accumulator, which should have been transferred to the tax authorities through the FDO, and receiving confirmation in relation to all these fiscal documents.

Requirements for cash register receipt and SRF

The number of mandatory details of the cash register receipt and SRF has increased - a QR code has been added to them.

In addition, when making the calculations specified in Clause 5.1 of Art. 1.2 Federal Law No. 54-FZ, the cash register receipt must contain information about the place (address) of the installation of the automatic settlement device, with the use of which the settlement was carried out.

We would like to highlight the new Clause 6.1 of Art. 4.7 Federal Law No. 54-FZ, which establishes additional mandatory details for settlements between organizations and (or) individual entrepreneurs using cash or with the presentation of electronic means of payment (plastic card):

Name of the buyer (client) (name of the organization, surname, name, patronymic (if any) of an individual entrepreneur);

TIN of the buyer (client);

Information about the country of origin of the goods (when making payments for the goods);

Excise tax amount (if applicable);

Registration number customs declaration(when making payments for the goods) (if applicable).

Additional obligatory details for the cashier's check (SRF) are also established when making settlements when paying out winnings when carrying out activities for organizing and conducting gambling and lotteries, when receiving an insurance premium or when making an insurance payment ( p. 6.2Art. 4.7 Federal Law No. 54-FZ):

Name of the client or policyholder (name of the organization, surname, name, patronymic (if any) of an individual entrepreneur or individual);

TIN of the client or policyholder (if an individual does not have a TIN - the series and number of the passport of such an individual).

New p. 6.1 and 6.2 Art. 4.7 Federal Law No. 54-FZ come into force on July 1, 2019.

Rights and obligations of tax authorities

Article 7. regulating the rights and obligations of tax authorities, supplemented p. 6 and 7 .

Now, the tax authorities, within the framework of interdepartmental information interaction, have the right to transfer information about calculations, the list of which is approved by the authorized body, taking into account the requirements Federal Law of 27.07.2006 No. 152-FZ "On Personal Data".

At the same time, the tax authorities are obliged to inform organizations, individual entrepreneurs and individuals on the application of the legislation of the Russian Federation on the application of CCP.

V Federal Law No. 54-FZ, regulating the procedure for the application of CRE, significant changes have been made, which basically have already entered into force (from July 3, 2018):

- the concept of "calculations" has been clarified and expanded, respectively, the scope of application of CRE has also expanded;
The scope and rules for the application of CRE have been adjusted - cases have been established when one cashier's check (SRF) can be generated instead of several, and it has also been determined when and how to issue checks for cashless payments;
Clarified the cases when organizations and individual entrepreneurs may not use CRE in the implementation of certain types of activities (provision of services);
Individual entrepreneurs using PSNO and carrying out certain types of activities can make settlements without using CRE, provided that a confirmation document is issued (sent) to the buyer containing the necessary details;
Organizations and (or) individual entrepreneurs do not use CRE when making settlements by bank transfer, with the exception of settlements carried out by them using an electronic means of payment with its presentation. From July 1, 2019, when making settlements between organizations and (or) individual entrepreneurs, the cashier's receipt must be supplemented with new mandatory details.

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