CCM with online data transmission law. Who is exempt from the use of CCP? The benefits include

The history of online cash registers began back in 2014, when, during an experiment, the Federal Tax Service introduced a new generation of cash registers connected to the Internet in Moscow and the region, in Tatarstan and Kaluga regions.

The experiment was recognized as successful, therefore, on June 14, 2016, the State Duma adopted amendments to the law on cash registers No. 54-FZ, which significantly toughened the requirements for cash registers. In this article, you will find out which cash registers in 2019 for individual entrepreneurs should be used when paying with customers.

Who is obliged to use the new cash registers

More and more entrepreneurs are required to use cash registers in 2019, but the changes will be gradual. Do I need cash machine for individual entrepreneurs working at PSN and for the new year? Until what date do you need to connect? Which of the payers of the STS and OSNO in 2019 can still work without a cash register?

In this table, we have collected information on the terms and categories of taxpayers who are required to install a new model of cash registers.

New law not only established to the cash register, but also a list of organizations and individual entrepreneurs who still have the right not to use the cash register when making payments in cash and by card (Article 2 of Law No. 54-ФЗ dated 05.22.03):

sale of newspapers, magazines and related products in kiosks, provided that at least half of the turnover is made up of newspapers and magazines (revenue accounting for this group of goods must be kept separately);
realization valuable papers;
catering services for employees and students educational institutions if they appear during training sessions;
trade in retail markets, fairs, in exhibition complexes (with the exception of such shopping places, such as shops, pavilions, kiosks, tents, car dealerships, containers and others that ensure the safety of goods), except for the sale non-food products approved by the Government of the Russian Federation;
sale in kiosks of ice cream and soft drinks in bulk;
trade in kvass, milk, vegetable oil, live fish, kerosene from tank trucks;
seasonal sale of vegetables, fruits, melons and gourds;
distribution trade in food and non-food products, except for those that require certain conditions of storage and sale;
reception of glassware and scrap materials from the population (except for scrap metal, precious metals and precious stones);
sale of folk art products by the manufacturer;
repair and dyeing of shoes;
production and repair of metal haberdashery and keys;
plowing vegetable gardens and sawing firewood;
services for the supervision and care of children, the sick, the elderly and the disabled;
porters services at train stations and ports;
lease of housing by an individual entrepreneur, if it is his property;
pharmacy organizations located in rural settlements;
SP on PSN for some.

Organizations and individual entrepreneurs that make payments in remote or inaccessible areas (except for cities, regional centers, urban-type settlements) can also not use cash registers if these settlements are indicated in the list approved by regional authorities. In addition, the Order of the Ministry of Telecom and Mass Communications of the Russian Federation of December 5, 2016 No. 616 is allowed instead of online cash registers to use the old models of cash registers in settlements with a population of up to 10,000 people.

But even when the activities of an entrepreneur fit into these indulgences, they do not apply if excisable goods are traded or when automatic payment devices are used (vending machine). Without any reservations, cash payments without a cash register are provided only for the sale of objects of religious worship (religious literature) and the provision of services for the conduct of religious rituals and ceremonies.

Received an individual entrepreneur without workers if they provide services or sell products own production... This category of entrepreneurs is entitled to work without a cash register until July 1, 2021. However, if the individual entrepreneur hires an employee before this date, then within 30 days after the conclusion employment contract you need to register and start applying the CCP.

How online checkouts work

The additional difficulty of introducing the new order is due to the fact that online cash registers operate on a completely different principle than a cash register with a fiscal drive. Cash registers with data transfer to the tax office send information about each purchase made in real time to the FTS server. Moreover, first, this information from the online cash register is transferred to an intermediary - the fiscal data operator (OFD).

After receiving them, the intermediary sends a confirmation that the data on the sale has been accepted, and the check has been assigned a fiscal attribute. The receipt will not be generated without the operator's confirmation. Further, the OFD transmits information about the payments made to the IFTS, where it is accumulated and systematized in a special data storage system.

In addition, at the request of the buyer, who leaves his data, the seller is obliged to send him electronic check... If the buyer, comparing the details of a paper check and an electronic one, finds a discrepancy between them, then he can report this to tax office, and on this fact, a check will be carried out.

New cash registers with Internet connection have been operating since July 2017 in many retail outlets, moreover, quite successfully. But, as practice has shown, it paralyzes the work of millions of sellers at once. But after all payers of UTII and PSN begin to use the CCP, the number of online cash registers will be almost 3.5 million units.

To this we must add those who now provide services to the population, issuing them typographic forms of strict reporting (BSO). From July 2019, in order to issue BSO, it will be necessary to use a new automated system, which is also recognized as cash register equipment. Whether cash register manufacturers and fiscal data operators will be able to ensure the smooth operation of these devices is a big question.

In total, online cash registers in 2019 must:

transfer purchase information in real time to your fiscal data operator;
generate checks in in electronic format;
ensure the printing of fiscal documents.

How much will it cost to install new equipment?

Of course, entrepreneurs are concerned about the question - how much does it cost itself? online checkout and its service for individual entrepreneurs? It will matter how much the existing cash register corresponds to the ability to install new software and a fiscal device. If the model of the cash register allows, then you can simply upgrade it, while spending from 10 to 15 thousand rubles. The acquisition cost new technology ranges from 25,000 rubles and more.

Please note: you need to buy new devices only from the list of models approved by the Federal Tax Service. CCP sellers are interested in its implementation, so you should not take their word for it that a specific model is included in the FTS list. See for yourself.

However, the matter will not be limited only to the expenses for the purchase or modernization of cash registers. An entrepreneur will have to pay for high-quality Internet communication services at the rates of his provider, as well as for the services of a fiscal data operator.

Please note that the OFD must also be selected only from the official list. The lowest tariffs of operators for the first year of service are 3,000 rubles, in subsequent years the price will be higher - up to 12,000 rubles for one device. Accordingly, the total cost will depend on how many KKM the operator will connect to. In addition, the new cashier must be registered with the IFTS. This can be done through the OFD (2,000-3,000 rubles) or free of charge on the website of the tax service, if you already have an electronic signature.

* (free if you already have an EDS or from 3 thousand if you want to order an electronic signature)

Total minimum costs for one year of operation of new cash registers will be from 25 thousand rubles for one device, provided that you will not buy it, but upgrade the existing one.

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Fines for violation of the requirements of the law

In addition to all these tightening to technical specifications KKM and a significant expansion of the categories of entrepreneurs required to issue a cashier's receipt, the law raised the amount of fines for individual entrepreneurs under article 14.5 of the Administrative Code of the Russian Federation:

non-use of cash register - from ¼ to ½ of the purchase amount, but not less than 10,000 rubles;
repeated violation, if it is proved that the cash register was not used in the calculations for the amount of purchases of more than 1 million rubles - administrative suspension of the individual entrepreneur for up to 90 days;
use of old-style cash registers or violation of the procedure for their registration / re-registration - a warning or a fine of 1,500 - 3,000 rubles;
refusal to issue a paper check to the buyer or send it electronically - a warning or a fine of 2,000 rubles.

Let's summarize - is a cash register needed for an individual entrepreneur and in what situations:

For individual entrepreneurs on USN, OSNO, ESHN, the requirement to work only with a new CCP came into force on July 1, 2017.
Individual entrepreneurs working in the field of trade and catering at the PSN and UTII and who do not have employees, from July 1, 2019, it is necessary to apply the CCP.
The same transition period - July 1, 2019 - is set for those individual entrepreneurs who provide services to the population, and at the same time have employees.
Only individual entrepreneurs without employees who provide services to the population or sell products of their own production have the right to a temporary deferral from cash registers (until July 1, 2021).
Before purchasing or upgrading the device, make sure that the model is included in the list of the Federal Tax Service.
Enter into an agreement for the provision of services only with those operators of fiscal data that are listed on the official website of the tax service.
List of taxpayer categories for which new order does not apply, is specified in article 2 of the law "On KKT" No. 54-FZ.

We have collected all the useful information about online checkouts since 2017 in one publication.

In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the application of CCP". According to the new rules, all cash registers must, from July 1, 2017, send electronic copies of checks online to the tax office.

The innovations affect even those retailers who have not worked with KKT before - ENVDshnikov and PSNshchikov. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Amendments 54-FZ - this is the most global reform in retail over the past 10 years.

Since this writing, several important changes of the law, new clarifications were issued from the Federal Tax Service.

Read the publication with the latest information:

What is online checkout

An online cash register is a cash register that meets the new requirements:

prints QR code and link on the receipt,
sends electronic copies of receipts to the OFD and buyers,
has a fiscal storage device built into the case,
freely interacts with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing the cash registers that were released earlier.

For example, all Wiki cash registers and fiscal registrars can be upgraded to an online cash register. The price of the revision kit is 7,500 rubles. The amount includes the cost of the fiscal accumulator (6,000 rubles), nameplates and documentation with a new cash register number (1,500 rubles). Software updates at all Wiki checkouts are automatic.

New cash registers (modified and completely new) are entered in a special register of KKT models and approved by the Federal Tax Service.

How the online checkout works and what should be on the check now

The online sales process now looks like this:

Online cash register receipt contains:

If the buyer asked to send electronic copy check, then in the paper you need to indicate email client or his subscriber number.

The sales address varies depending on the type of trade. If the cash register is installed indoors, then you must specify the address of the store. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.

The surname of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- the organization responsible for the receipt and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic checks are sent to customers. The list of accredited OFDs is presented on the FTS website.

Register of online cash registers- this is a list of cash registers, ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. December 2016 register cash register equipment contains 43 CCP models. The list is being updated, anyone can get acquainted with it on the website of the tax office. Each specific cash office is also entered in the register of copies of the cash register.

Fiscal accumulator encrypts and transfers fiscal data to the OFD. FN came to replace EKLZ.

Fiscal data- this is information about financial transactions carried out at the checkout. Technical requirements to the fiscal accumulator are described in the law, now one model of the fiscal accumulator is available for purchase on the market. Each copy of the FN is also included in a special register.

Fiscal accumulator validity period for all entrepreneurs is different and depends on the applied tax system:

OSNO - 13 months
USN, PSN, UTII - 36 months

The beginning of the fiscal accumulator's life is the date of its activation. The owner of the CCP is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing the fiscal drive, we still recommend contacting service centers.

Buy a fiscal accumulator you can at your service center. The cost of FN is from 6000 rubles.

Agreement with OFD- a mandatory document for the requirements of the new law. Without it, you won't even be able to register an online checkout. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should go to online checkouts

The transition to online cash registers takes place in several stages and affects:

entrepreneurs who are already using CCP,
dealers in excise goods,
owners of online stores,
entrepreneurs who provide services to the public and do not use cash registers, including individual entrepreneurs on UTII, STS and PSN,
owners of vending and vending machines as well as payment terminals.

Entrepreneurs who use strict reporting forms (SRF) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system... This system is a kind of online cash register and it also transmits data online. ...

Timeline for the transition to online cash registers: 2017-2018

February 1, 2017	Owners of newly registered cash registers The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old procedure is terminated.

March 31, 2017	All organizations and individual entrepreneurs that sell alcohol ! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are obliged to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online CCP depending on the chosen taxation system.

July 1, 2017	Organizations and individual entrepreneurs on OSN, STS and ESHN After this date, it is impossible to use cash registers with EKLZ, all cash registers must work with a fiscal accumulator.

July 1, 2018	Organizations and individual entrepreneurs on UTII SP on PSN who trade in retail and provide services Catering SP on UTII if they have employees

July 1, 2019	Organizations and individual entrepreneurs on UTII SP on PSN, except retail and catering SP on UTII without employees who retail or provide catering services Organizations and individual entrepreneurs providing services or performing work, subject to the issuance of a BSO to the buyer

Very often, entrepreneurs ask the question: "If a company operates on two taxation systems, the STS and UTII, when to switch to the new rules?"

From July 1, 2017, taxpayers on the simplified tax system must use the online cashier. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempted from online checkouts

As before, they are exempt from working with cash registers: representatives of small businesses that provide shoe repair services, sellers in unequipped markets, traders of products from tanks and carts, newsstands, people who rent out their own housing, organizations with non-cash payments, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without the CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.

How to go to the online checkout

The transition to online cash registers from 2017 is a factor that directly affects the further operation of a business; it should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to the online checkout by July 2017.

So that replacing the cash register with an online cash register does not cause trouble, we recommend that you tackle this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This creates a lot of difficulties: manufacturers of online cash registers do not have time to prepare equipment properly, logistics services are experiencing an enormous burden and missed deadlines, and stores across the country are idle without the possibility of legal trade. Well, or they trade with the risk of getting a fine.

So that replacing the cash register with an online cash register does not cause trouble, we recommend that you tackle this issue now.

Choose an online cashier to switch to 54-FZ
Solutions for any business

The procedure for switching to online checkouts

So, to go to the online cashier gently, plan thoroughly and proceed in stages:

1. Find out if it is possible to modify the existing equipment

Contact the manufacturer of your cash register. If the equipment can be updated, find out the price of the upgrade kit for the online checkout and, most importantly, whether the fiscal accumulator is included in this cost.

To this amount, add the work of the TEC (or ASC) to revise the CCP. Although registering a cash register and a drive on the FTS website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced at the expense of the ASC. If you make a mistake, then you will have to pay to replace the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remodel old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

To avoid wasting your money, do a little market research. Find out how much the revision of the cash register costs on average in the market (from different manufacturers), how much a new online checkout costs. Compare the functionality of the old modified checkout and the new online checkout. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
Checking fiscal accumulators is a similar service for checking fiscal accumulators (so that you don't get sold a broken or already used drive).

3. Make a schedule for replacing the EKLZ

In order not to overpay for the work of EKLZ, specify when its service life ends. At the end of the work of EKLZ, it is better for you to immediately install the fiscal drive and go to the online cash register.

4. Take the Internet to the store

The Internet for an online checkout must be stable. Check if the Internet providers in your region have special rates (you can also consult your ASC). Find out which is right for you: wired Internet or wifi modem.

5. Check for updates to the cash register program

If you work with cash register software, for example, with an inventory accounting system, be sure to find out if it will be refined to work according to the new rules, whether it is compatible with an online cash register, how much the revision will cost and when it will be carried out. Wiki checkouts work with all inventory systems for free - this is the basic functionality for us.

After all the preparatory work, decide when to go to the online checkout.

6. Deregister the old KKT from the FTS

Contact your TEC and remove the report from the EKLZ. Write a deregistration statement and go to the tax office. You should have in your hands the card of the owner of the cash register with a mark on deregistration.

7. Select the OFD and conclude an agreement with it

This is a prerequisite for registering an online checkout. Explore the options, conditions and service provided. An OFD agreement is an electronic offer that you accept when registering on the site. That is, you do not need to fill out paperwork or go to the department.

After the conclusion of the contract, feel free to proceed to the final part - registration of the online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal accumulator, go to the tax office, fill out an application and wait. After a while you will be given a registration number.

The electronic method of registering an online cash register saves time. To set up an online checkout, you will need digital signature... Get it in advance at any certification center.

How to register an online checkout:

Register on the website nalog.ru in your personal account.
Fill out the application on the FTS website.
Enter the registration number of the online cash register and fiscal accumulator.
Fill in the details of the OFD.

If you did everything correctly, the Federal Tax Service will give you the registration number of the CCP. ...

New penalties

FTS will be fined for violations of the new rules. The collection will begin on February 1, 2017. The amount of penalties: from 3000 rubles, up to the ban on trade.

The procedure for filing an administrative violation has become easier. At the first violation, in a number of cases, a verbal warning is possible, but at the second violation - the suspension of trade for up to 3 months, and this is actually the death of the store.

To avoid problems, comply with all requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answers to simple questions about your outlet.

Are you going to use the checkout as a business automation tool? If yes, then you will need a checkout that can work with common inventory systems (1C and derivatives). If you are not going, choose a checkout that at least knows how to export sales data to Excel tables.

Do you sell or intend to sell alcohol? If the answer is yes, then the checkout should be adapted for EGAIS, that is, support work with UTM and have functions, for example, write off balances.

Do you have an acquaintance or a full-time IT specialist? The cash register is now an IT system that includes not only the cash register, but also the Internet connection, communication with the FDO, and a cryptographic tool. If you do not have an employee in your staff who can carry out operational diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with the service center.

Having defined the basic characteristics, you can make a decision.

Example: Choose a checkout counter for a convenience store

Let's say you have a small "near home" store: the assortment includes beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large amounts of the product. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems and you need technical support.

The Viki Mini F checkout will suit you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with the EGAIS and is compatible with all commodity accounting systems. Technical support will be provided by the regional certified partner from which you buy the cash register.

Example: choose a cashier for a hairdresser

Or otherwise: you have several hairdressing salons around the city. Naturally, you do not sell or intend to sell any alcohol. You collect information about clients into a common CRM-system. The staff has a computer technician who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and a Viki Micro system unit. All necessary instructions are yours Technical Specialist will find in the support section "Dreamkas" and the OFD that you choose.

If you have not an ordinary hairdresser, but a premium-class salon, then the Vicky Classic and Vicky Print 80 Plus F set is more suitable for you - it does not differ much in functions from budget cash registers, but its design was developed specifically for boutiques, salons and expensive cafes.

Choose your online checkout

The requirements of 54-FZ and EGAIS are fully met by the Wiki cash desk.

Both enterprises and individual entrepreneurs... How to use it, what types are there, is it necessary to register and what are the nuances of use?

Basic information

In order for the state to control the cash flow, cash registers are used. The main task is fixation on the check, control over the timely delivery of the proceeds by the organization.

When choosing a device, it is necessary to take into account which equipment is more suitable for the organization in terms of parameters - installation location, load intensity, number of sellers, type of tape, is it possible to connect the device to a computer.

If the cash register is out of order, you cannot use it. It is also not allowed to use an unregistered device. After choosing, you need to go to the technical service center, where you buy cash registers.

A service agreement is also drawn up there. Without this, the registration of the apparatus will be refused. To register, you must personally visit the tax office. You can also entrust this to a service center. In this case, you will need it.

There are some peculiarities when calculating with a plastic card. Cash register equipment also records card payments. The amount of cash (which the cashier will hand over at the end of the work shift) will not coincide with the amount indicated on the counter.

This is due to the fact that when paying with a bank card, cash does not go to the cashier. In the current year, online cash registers began to be introduced into the activities.

will put into circulation a new electronic storage of information;
there will be no more fiscal;
the function of transferring information to the tax service will appear in the cash register;
all enterprises will apply CCP regardless of the type of activity;
the receipt will contain the name of the product.

The essence of such a cash desk is that information about the check is transmitted to the tax authorities via the Internet. The IRS can come in with a check at any time and check the check.

They pay attention to the data it contains. Also, the check is checked for authenticity. If it is found to be fake, it will be accused of misuse of the CCP.

Such a violation means that the device is not operating in fiscal mode. The organization will be fined. The state register of cash registers puts forward the following requirements for equipment:

the device must have a housing, fiscal memory and a storage device for it, a tape and a device that prints a receipt;
ensuring the printing of receipts from the cash register;
record data in the device's memory;
providing the ability to input and output information;
have a watch;
be in good condition;
have a passport;
the device must be marked "State Register" and "Service".

The device is removed from the register in such cases:

the organization ceases to operate;
the installation place of the KKT was changed;
changed legal address enterprises;
malfunctions appeared;
the device was excluded from the register;
the owner has changed;
the amortization period has expired (7 years).

If an organization operates without a cash register, it faces a fine. If the violation is the first, then they can issue a warning.

Also, penalties will arise if an unregistered cash register is used or in the case when the cashier punched a check and did not give it to the buyer.

For individual entrepreneurs, the amount ranges from 3 thousand to 4 thousand rubles, for organizations - 30,000-40,000 rubles. There are positive and negative sides to using a cash register.

The benefits include:

The disadvantages are:

What it is

Cash register equipment - a machine that is equipped with memory; device for calculating and issuing checks to customers.

So that the speed of rotation of the engine is regulated, the KKT controller is used. There are many device models, it is necessary to select the best option for the cash register.

Fiscal memory is a set of tools that provide registration and storage of data necessary for accounting for finances or settlements using a payment card.

Purpose of the object

Cash registers are used for the following purposes:

keeping accurate records of revenue;
increasing the productivity of employees;
reduction of errors in payment for a purchase;
improving sanitation and hygiene during the sale;
reducing the time for calculating the amounts.

Cash register machine performs the following functions:

accounting for proceeds in automatic mode- by waiters, sections, checkout;
storing information about revenue;
printing of receipts;
registration of the weight and value of goods;
clearance of products that are returned.

The main purpose is to control the turnover of products and goods. Also used for financial settlements with people during the provision of services or sales.

Current regulatory framework

The operating rules are contained in, which was developed by the Department of Finance on August 30, 1993.

reads:

when using a cash register, it must be registered with the tax office;
to ensure the serviceability of the apparatus, to use it when making calculations;
issue a check to the buyer when paying for the purchase;
maintain and store documentation related to the CCP.

Articles of Federal Law No. 54:

According to the order №ВГ-3-14 / 36 of the State Tax Service, issued on June 22, 1995, the cash register must be registered with the tax service.

The use of cash registers is governed by the following laws and regulations:

Federal Law No. 54 "On the Application of CCP".
"On the procedure for making cash financial settlements."
Typical operating rules.
Technical requirements.

Emerging nuances

There are certain nuances when using CCP. They concern individual entrepreneurs. If he does not pay, then it is imperative to use the cash register.

In the case of taxation, there is no need to establish a CCP. To keep records, it will be enough to use a check machine.

You do not need to register and register it. The only drawback is that in some cases the machine's check does not have legal force.

Almost all cash registers have a warranty sticker, so there is no need to conclude a separate one.

Any model of KKM is subject to fiscalization - actions aimed at setting up the device, its launch and operation. Without this procedure, you will not be able to start using the device.

After fiscalization, you can knock out checks, which contain the following information:

the name of the company or individual entrepreneur;
organization code;
KKT serial number;
date and time of purchase;
check number.

The check must be redeemed at the time of issue of the goods. To do this, you can put a stamp on it or tear it in a specially designated place.

Types of CCP

The classification of types of cash registers depends on the design and scope of their application. By the type of functioning, the devices are subdivided into autonomous and fiscal ones.

The first type works offline. For the device to function, you need to charge it from time to time. Serves both for inputting information and for outputting. Includes keyboard.

The only drawback is that there is no list of purchased goods in the check. The advantage of the device is that the device does not need to be tied to a trading software... This type is ideal for those who work on the road.

The next type is fiscal registrar... Works as an output device. Not intended for input, since there are no buttons on it. According to the field of application, KKT is subdivided into machines for trade, provision of services, hotels and restaurants, and the sale of petroleum products.

By design there are:

According to the number of keys - one-, two-, four-key. By the number of registers - with two, three, etc. Types of cash register equipment differ from each other by the following parameters:

the number of operations performed;
the number of cashiers and sections;
the capacity of the amounts that are entered;
the number of prices;
types of documents that are generated.

Registration in the state register

The registration of the cash register is carried out at the tax office. After passing the mandatory procedures, the inspector issues an identification card.

It must be stored at the address that will be indicated. Keep the card during the use of the cash register. After receiving the card, its owner becomes a tax payer.

During the first visit to the service, the following documents must be prepared:

agreement technical support;
cash register;
statement.

If the address of the organization, its name or owner changes, it is necessary to re-register. It is carried out at the address in which the card was issued for the first time.

As soon as the documents are submitted, within 10 days the inspector will conduct an inspection, after which the re-registration process will begin. Upon completion, a new card will be issued.

You will need such documents - an accounting coupon of the device, an operating agreement, a statement. Before applying for re-registration, you need to know the requirements of the inspection.

the documents are not provided in full or contain incorrect information;
if the type of cash register is excluded from the register;
the device is on the wanted list;
there is no contract with technical service;
reporting tapes are not reliable or printed by another cash register.

During registration at State Register the following data are entered - the brand and name of the manufacturer, the version of the software, the type of activity and the taxation regime (of the company that serves the CCP), the registration period.

Step-by-step instructions for registering the device:

Purchase of a cash register. When choosing a model, you need to pay attention to the fact that the equipment has a sticker "State Register".
Conclusion of an agreement on maintenance... Do this in the city where the KKT was bought.
Registration. Individual entrepreneurs register at the place of their registration, enterprises - at the place of installation of the device.
Visit to the tax office with documents.
Fiscalization.
Entering data into.
Obtaining a registration card.

Registering a cash register will not work without an electronic control tape... This is a device that records the operations performed by the device.

The term of operation is a year and a month, after that control - the cash register is blocked. Any CCP model must be included in the register for a certain period. After it expires, it can be extended.

Preparation for work

Those who have studied the model rules and completed training are allowed to work at cash registers. It is necessary to install the cash register in such a place so that buyers can see the purchase amount. Preparation for work must be carried out every day.

The machine is wiped from dirt, filled with tape (for receipts), the ink mechanism is checked. To refuel check tape, it is necessary to open the door of the mechanism, take the handle down and put on the tape.

It is necessary to plant in such a way that the winding is carried out against the clock hand. Always check that the plug and cord are working properly before connecting the machine to the mains.

Operating rules

Autonomous cash registers are not easy to work with. While setting up the equipment, employees tell the rules of operation.

These are:

the technique must be positioned so that the buyer has the opportunity to see the amount that breaks through;
before starting work, the cashier is obliged to check the equipment for serviceability, to determine the correctness of the settings - date, time and others;
during the purchase, the cashier - the clerk tells the buyer the amounts, takes the money and only after that he punches the check;
the check is given along with the change, the money for the purchase is put in a box;
if the paid product is returned, then you must give a check. The money is given to the client under the supervision of the administrator. On the basis of the check at the end of the shift, an act of return is drawn up;
at the end of the working day, the proceeds are given to the administrator or the senior cashier, the data is entered into a special book.

Operation of the device is possible only after it has been put into service and registered with the tax authorities.
Everyone who works with a cash register has their own responsibilities.

The director of the organization (or deputy) is obliged to:

turn on the cash machine and take readings in the presence of the cashier, then compare them with the data recorded in the journal for the past day;
if the indicators coincide, enter them into the log for the current day;
supply the cashier with coins, bills of different denominations;
advise an employee on the rules for working with the device.

Duties of the cashier:

prepare the cash register machine for work - wipe off the dust, insert the tape, set the date and time;
do not leave the device unattended or leave without warning the authorities;
you cannot change programs yourself;
it is forbidden to keep personal finances in the cash register;
must prepare the proceeds for delivery.

FAQ

Those who use cash register equipment in their activities sometimes have questions. Let's consider them.

Question - erroneous clicking on a payment from the cash desk	The answer - you can do it as follows - make a contribution for the same amount and write an explanatory note addressed to the head
The parish was opened by the previous shift	Can't be corrected
The device shows an error ZPR - 3	You need to visit the tax office, take the password from them and enter it
The check is printed blank	Make sure you are using the paper type for your cash register model.
Duplicate a check	It won't work
Wrong check	It is necessary to withdraw money from the cash register and re-deposit
Will it be possible to withdraw cash collection on another day	Yes
Buttons do not respond	Must be attributed to service center for diagnostics
The check has broken through and after that a question mark pops up	Operator password must be entered

Who must apply

Such machines should be used by any organization that sells goods, provides services and performs work, regardless of legal form.

You will not need KKT in small trade, in the market, exhibitions, work in stalls. Also, you do not need an apparatus for selling from tanks, accepting glass containers, selling lottery tickets, newspapers and magazines.

You can not use a cash register machine in such cases:

if an individual entrepreneur or company is located in hard-to-reach places;
the type of activity is contained in the list of those who are allowed not to use the technique;
when using strict reporting forms;
if an individual entrepreneur or an organization pays UTII.

There is a date on the registration card; after the expiration of the term, you cannot use the cash register.

What you need to know LLC

A company with a limited type of liability is obliged to keep accounting records - bank, cash desk, make settlements with suppliers of products, submit to the tax office
Online trading should also be carried out using a cash register, since the online store does not fall under the UTII regime.

Operation of the "Cashier" mode

The "cash desk" mode is the main one. In this mode, the cashier punches the money and issues a check to the client.

Thus, the use of cash registers is mandatory for both organizations and individual entrepreneurs.

Before starting to work, you must familiarize yourself with the operating rules. The cash register is subject to registration with the tax office.

When using CCP, it is important to comply with legal requirements. If the technique is defective, it is not allowed to use it. Otherwise, you face a fine.

In accordance with current legal regulations, all individual entrepreneurs, legal entities doing business must use CCP. Such devices have their own characteristics, they must be taken into account. We should not forget about the need to carry out timely ...

At the legislative level, the need to carry out the registration procedure for cash registers is fixed. The use of such equipment is strictly necessary for maintaining commercial activities in accordance with the legislation in force on the territory of the Russian Federation. All questions related to the use, and ...

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 checkouts, and all checkout machines will send electronic versions checks to the Federal Tax Service via the Internet. The electronic tape will need to be replaced with a fiscal drive, the CCP must be connected to the network and an agreement with the fiscal data operator must be concluded 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 be 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 answer 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, which are now imposed on checks and SRF. They must contain the following information:

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

- form of payment (cash or electronic payment)
- the amount of 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 in the tax office: how to register a cash register on a new basis

It will be much easier and faster to register a cash register with data transfer than a regular one. 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 came into force, it became clear that the use of online CCP for business would become mandatory. Let's figure out how much an online checkout costs 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 the transition to online cash registers using software and a fiscal registrar 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. Everyone 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 cashier.

Can I buy KKT online now?

New cash register equipment is 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 cash register equipment or for improper use of cash registers, fines are threatened:
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.

Last year, Law 54-FZ on online cash registers was radically changed. But in 2020 there are enough amendments. Read in the article how the work with CCP will change in 2020, taking into account the latest changes.

CCP check upon delivery by courier

Who can work without a cash register

Since last year, even more organizations and entrepreneurs have switched online checkouts. Many people call the amendments made to Law 54-FZ revolutionary, so seriously they changed the procedure for working with cash registers.

In 2020, there were new restrictions on online checkouts. Now you can not use CCP with the old 1.0 memory format. Cash register information must be transmitted in 1.05 or 1.1 format. For violation of the company, a fine is threatened - at least 30 thousand rubles. There are other changes as well, we will tell about them below.

Urgent changes! The President has signed a number of laws that amend the federal law 54-FZ. It was he who changed the rules for online cash registers for some companies and individual entrepreneurs. from July 1, 2020.

Major amendments to Law 129-FZ:

Individual entrepreneurs without workers who sell goods of their own production;
Individual entrepreneurs without employees who independently provide services or perform work.

2. Before July 1, 2020:

Organizations providing housing and communal services
Sale of tickets in public transport by a conductor or driver.

Amendments to Law 54-FZ, which are in force in 2020:

lease to individual entrepreneurs of residential premises belonging to them by right of ownership together with parking spaces in apartment buildings;
making settlements by associations of real estate owners, educational organizations etc;

provided relief for online stores. Now the courier can not punch the check upon delivery, but show it in the form of a QR code that the buyer will scan to his phone. This is now equated in issuing an electronic check;

you need to use the CCP for any non-cash payments. It is necessary to break a check if the buyer paid for the product or service through an online bank, a mobile application or a bank terminal. Including if a citizen transferred money on a receipt through a bank teller.

Laws 03.07.2018 No. 192-FZ and 06.06.2019 No. 129-FZs 01.02.2020 allowed not to issue paper and electronic checks to customers if they made a purchase through a machine with a QR code.

He appeared at the Higher Tax Academy. Find out right now when to knock out a check in cashless payments and what documents are now required from the accountants.

Online checkout for cashless payments

Many questions arise when receiving payment in a non-cash form. The new law removed most of them.

Settlements between firms and entrepreneurs

If legal entities and entrepreneurs settle among themselves by transferring money from the current account of one company to the current account of another, then there is no need to punch the cashier's check. Including a check is not required if the accountant generates and sends the payment order through the client bank.

It is another matter if the goods, works and services for the organization are purchased and paid for by the accountable person. If the accountant pays in cash, with his own bank or corporate card, then the seller is obliged to issue a cash register check. With these checks, the accountant will report to his accounting department.

Be careful: inspectors assign millions in fines to chief accountants for violations related to the use of cash registers. The controllers use a loophole in the Administrative Code, and the courts support them. We found out what violations the inspectors fined the chief accountants for.

Cashless payments from individuals

Not only organizations and entrepreneurs can pay by bank transfer. Individuals can also transfer payment to the seller's bank account. For example:

In the store, present a bank card for payment,
Transfer funds through the online banking program in which his card is serviced,
Come to the bank and transfer the payment through the teller,
Make payment through the seller's website, if there is such an opportunity.

The last option (payment through the website) includes several different methods, for example, payment from an electronic wallet, through a payment system, from a bank card, through an online bank, etc.

When "expense" checks are used

Legislation on online cash registers obliges to issue cash receipts not only upon receipt Money, but also in some cases when they are issued. Checks with the sign "expense" must be issued upon payment of winnings, if the company is engaged in the organization of gambling.

In settlements for loans to individuals, it is also necessary to apply the CCP (clause 4 of article 4 of the law of 03.07.2018 No. 192-FZ):

When issuing loans in 2020;
When accepting a loan return from an individual in 2020.

Calculations for the issuance and return of accountable funds do not need to be carried out through the cash register. And if the organization makes a payment to an individual, for example, under a lease or work contract, you need to punch out a receipt with the sign "expense". After all, the physicist himself cannot issue a check for the arrival of payment, and the organizations have such a duty after clarifying the concept of settlements in clause 1.1 of Law 54-FZ.

In 2020, organizations will continue to have the obligation to issue checks for barter transactions. That is, if organizations pay for purchased goods not in money, but in other goods, and the mutual debt is extinguished (clause 4 of article 4 of the law of 03.07.2018 No. 192-FZ).

CCP check upon delivery by courier

More recently, inspectors forbade punching checks in advance, and couriers of online stores were advised to carry portable cash registers with them. Courier service can work with multiple online stores. Then it is impossible to punch checks of different sellers at one cash register, and it is inconvenient to carry several cash registers with you.

In 2020, this problem has already been resolved. The check can be punched and given to the courier for transfer to the buyer along with the goods. But only if delivery is carried out no later than the next day after receiving the buyer's payment. If delivery is carried out later, then the check can be sent to the e-mail or phone of the buyer.

If the buyer pays in cash with a courier, then there are two options for issuing a check:

The courier can still carry a portable cash register to issue checks to the customer,
The courier can inform the online store about the accepted payment, and the store will send an electronic check to the customer's mail or phone.

Be careful! The details of the checks have changed. What the check should now be, read the article "Russian Tax Courier"
Cashier's checks from 1 July 2019

Who can work without a cash register

Until mid-2020, the cash register may not be used by organizations that accept communal payments from the population. Those who provide services to the population, for example, making keys, looking after children, repairing shoes, and after July 1, 2020, will be able to issue strict reporting forms instead of a sales receipt.

The amendments clarified that the use of an online checkout is not required when selling in bulk drinking water and milk. Law 54-FZ did not require the use of KKT when selling soft drinks in bottling before. But according to GOST 31985-2013, neither water nor milk belongs to non-alcoholic beverages. Thus, before the amendments were introduced, traders of water and milk had to apply the CCP.

The sellers of books and magazines, regardless of where they are sold, are exempted from the obligation to apply CCP:

Specialized outlet,
Newsstand,
Other places of sale.

Online cash registers and owners of mechanical devices for the sale of goods are not required to use. In order not to use the cash register, the device must meet the following requirements:

Do not be connected to the mains,
Do not operate on batteries or accumulators,
Accept payment exclusively in coins, for example, 5 or 10 rubles.

An example of mechanical vending machines is candy or toy vending machines.

Exempt from CCP in 2020:

Individual entrepreneurs who sell tickets to a theater (state or municipal) to physicists from their hands, bypassing the box office of theaters;
Handicraft sellers;
Religious organizations that provide ritual services or sell special literature;
Libraries, if they have paid services;
Food in educational institutions;
Credit organizations;
Physicists are insurance agents.

Horticultural cooperatives and societies are not obliged to apply CCP when accepting membership fees, since fees are not payments for goods, works or services. But when accepting payments for the maintenance of infrastructure, for example, providing security, checks must be issued.

Other changes in 54-FZ on online cash registers

Law 54-FZ on online cash registers dictates several more rules regarding the maintenance of CCP. They are all relevant for 2020. Let's talk about some of them.

Now a QR code is required in the check. Previously, it was not necessary to print it on the receipt. but a prerequisite permission to use cash registers was the technical ability to print QR codes;

Clarified the order of actions if the organization did not use the CCP or used it in violation. In accordance with clause 4 of Article 4.3 of Law 54-FZ, in these cases, the seller generates a correction check;

If the company is liquidated, it is not required to submit an application to deregister the cash register. The inspectors themselves will remove it from the register after it has been entered into Unified State Register of Legal Entities on the liquidation of the enterprise (Clause 18, Article 4.2 of Law 54-FZ).

Review of the latest changes in taxes, contributions and salaries

You have to restructure your work due to numerous amendments to the Tax Code. They affected all major taxes, including income tax, VAT and personal income tax.

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