Federal law on the application of kkm year. A new procedure for the use of cash registers. Obligation of buyers to punch the cashier's check

When exercising control functions in the field of cash register equipment (hereinafter referred to as CCP), the tax authorities are guided by the use of a risk-based approach, which, under the current regulatory framework, allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38% and at the same time increase their effectiveness from 54 to 86 percent.

At the same time, the modern level of technology development makes it possible to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and for tax authorities, as evidenced by world experience.

In order to improve the current order - costly, labor-intensive and administratively inconvenient - the idea of \u200b\u200breforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ "On Amendments to the Federal Law" On the Use of Cash Register Equipment in Cash Payments and (or) Payments Using Payment Cards "and certain legislative acts of the Russian Federation came into force ...

The law provides for the following main provisions:

Transfer of information about settlements through fiscal data operators to the Federal Tax Service of Russia.
The ability to carry out all registration actions with CCP and other legally significant document flow on the application of CCP through a personal account on the website of the Federal Tax Service of Russia.
Production of cash register receipts and forms of strict reporting exclusively by cash registers with the possibility of sending them in electronic form to the subscriber number or e-mail of the buyer. A strict reporting form is equated to a cash register receipt.
The use of cash registers in the provision of services, as well as payers of the unified imputed income tax and patent.
The use of a fiscal drive (analogue of a protected electronic control tape) with the possibility of its independent replacement 1 time in 3 years by payers of UTII and patent, as well as the service sector. The deadlines for the use of the fiscal accumulator are not limited by law.
Maintenance is not required to register a cash register with the Federal Tax Service of Russia.
Expertise of manufactured cash registers and technical means of fiscal data operators.
Instant accounting by the Federal Tax Service of Russia of produced cash registers and fiscal accumulators in the form of registers.
Possibility of using CCP in autonomous mode under certain conditions.
New forms of control measures, the ability to request information on accounts in banks during operational checks.
Smooth and step-by-step transition to a new order of CCP application. So, from July 15, 2016, the possibility of a voluntary transition to the new order is provided, from February 1, 2017 the registration of the CCP will be carried out only according to the new order, and from July 1, 2017 the old order will cease to be effective. At the same time, service enterprises, owners of vending machines, as well as persons applying patents and UTII, that is, for a small business that was not obliged to apply CCP, will have another whole year for the transition to a new procedure, for them it becomes mandatory from 1 July 2018.

The main provisions of the proposed system are:

Transfer of information about settlements in electronic form to the tax authorities through the fiscal data operator.
Electronic registration of the CCP without visiting the tax authority and without the physical provision of the CCP.
Construction of a system for guaranteed detection of violations based on automated analysis of information on calculations, identification of risk zones for committing offenses and conducting targeted effective checks.
Involvement of buyers in civil control.

To test the proposed technology, an experiment was carried out in accordance with the Decree of the Government of the Russian Federation of July 14, 2014 No. 657 "On conducting an experiment in 2014 - 2015 ..." using the technology of transferring information about settlements to the tax authorities.

The objectives of the experiment are to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transfer technology, as well as the technical capabilities of the operation of CCP and information transfer technology.

The experiment was carried out for six months from August 1, 2014 in four constituent entities of the Russian Federation: Moscow, the Moscow region, the Republic of Tatarstan and the Kaluga region.

The experiment showed both the financial efficiency of the technology for transferring information about settlements for organizations and individual entrepreneurs in the transition to the proposed procedure for using the CCP, and the convenience of using this technology. At the same time, the technical possibilities of operating the technology of transferring information about calculations have been proved.

The experiment involved taxpayers of various types and scales of activity: both large retail chains and individual entrepreneurs. At the same time, along with taxpayers obliged to use CCP, taxpayers who are not required to use CCP, for example, those working in the provision of services, took part in the experiment.

The experiment was completed on February 1, 2015, however, at the request of the taxpayers - participants in the experiment, by the decree of the Government of the Russian Federation of 06/03/2015 No. 543, they were granted the right to register CCP and work using the new technology until the end of 2015. By Decree of the Government of the Russian Federation No. 1402 dated December 22, 2015, the participants in the experiment were granted the right to use CCP using the new technology until the end of 2016.

To date, 3.5 thousand units of cash registers have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.

What are the benefits of the new technology? First of all, it allows the bona fide owner of KKT:

reduce the annual cost of CCP;
get a tool with which he will be able to monitor his turnovers, indicators, and better control his business in real time;
be able to register a CCP through the website of the Federal Tax Service of Russia without physically submitting it to the tax authority;
use modern electronic devices as part of the CCP - mobile phones and tablets;
get rid of checks, since the prompt receipt of information about settlements provides an appropriate environment of trust;
operate in a fair competitive business environment by preventing unscrupulous taxpayers from illegally minimizing their tax obligations and unfairly gaining a competitive advantage.

The new technology provides a citizen with additional protection of his rights as a consumer due to the ability to:

receive an electronic check from the fiscal data operator and / or in your email;
independently quickly and conveniently check the legality of a cashier's receipt through a free mobile application and, if questions arise, immediately send a complaint to the Federal Tax Service of Russia.

From the point of view of the state, the legalization of retail trade and the service sector is expected and, accordingly, an increase in tax revenues, as well as optimization of labor costs due to the transition to electronic registration and the focus of tax authorities on risk areas.

In 2016, a new law concerning the use of cash registers comes into force. The changes will affect entrepreneurs who were allowed to work without cash registers. Let's consider what innovations will appear and answer an important question: will you need cash register equipment in your work?

Is it necessary for an LLC or individual entrepreneur with a simplified taxation system, for an UNDV and for a patent, if registration has already passed?

According to the federal law called "On the use of cash registers" and number 54, which will be revised and approved in the new year, businessmen working under UTII, STS and patent regimes can be forced to acquire CCP (previously this requirement was not mandatory). However, when considering this issue, most experts from the Ministry of Economic Development considered that this was an unnecessary requirement for doing business. Whether or not they will accept this decision is still unknown.

Regardless of how you are registered - LLC, JSC, individual entrepreneur, attention will be paid to your type of activity.

We list those who should definitely equip the workplace with cash registers:

Entrepreneurs who pay UTII and provide services to other companies.
Businessmen working under the simplified taxation system (STS). But, remember, if you do not need to pay in cash, then you will need a KKM.

But entrepreneurs working under the patent taxation system are not required to acquire CCP. Some more exceptions were noted in the drafting of the law.

Let's list those who will not be affected by the changes.

These categories of businessmen are allowed not to purchase cash registers:

When trading in specially designated, open areas. These include an exhibition center, market, fair or other location. A prerequisite is the sale of non-food products. For example, you decide to sell women's clothing at a fair. Nobody will forbid you to sell goods without a CCP. However, if retail premises necessary for the display and safety of the goods being sold are located near it, then a ban on the sale may be imposed. Such premises include: shops, kiosks, stalls, car stalls or shops, container rooms, indoor complexes and markets. To sell them, cash register equipment is required.
For kiosk sales of soft drinks or ice cream.
When selling small-scale products. These can be non-food products and food products only if they do not require certain conditions for storage and sale. Usually such products are sold from hand carts, trays, baskets.
When selling bulk products from tanks. For example, when selling beer, kvass, dairy products, vegetable oil, live fish.
When selling newspaper products , lottery tickets, travel coupons, food, securities.
When selling products in passenger cars.
When selling religious products - icons, crosses, candles, literature and other items.
In post offices located in remote areas. Postal products can be sold without equipment.
During the work of the service that collects glassware and waste materials from the population but not scrap metal.
When providing religious services. For example, for the sacrament of baptism, wedding in the church, you must pay a certain amount. Cash register equipment for fixing is optional.
When operating a car service, a CCP is also optional.
Beauty salon, travel agency - they may not use the CCP, but they are obliged to have MHP in order to write out strict reporting forms.

To determine if you need a cash register, you can take the test:

Also check out the table:

The benefits of using a cash register in an LLC or individual entrepreneur - even if it is not required by law

The cash register can be replaced with.

However, you should consider in advance whether the cash register will help your business or not, whether it is still worth purchasing it.

There are such advantages when using a cash register for LLC and individual entrepreneur:

Ease of summing up, analyzing the work done. You can keep track of sales, receipts for the entire period of operation, or for any day.
It will be easier to take inventory.
The ability to provide a check, containing all the necessary information about the company, its employees, as well as the sold product.
It is possible to use a motivation system for clients. You will be able to hold promotions, make discounts on any thing, service, sell gift coupons, use discount cards and much more.
With a cash register will actually keep a list of customers , highlight permanent or rare.
It is possible to pay by credit card.
Minimize the risk of errors and abuse by workers. All actions of the cashier will be recorded in the system device.
When recruiting personnel, the requirements are minimal.
The device can be connected to, PC, memory expander, printers.
The seller will serve customers with a cash register faster and more efficiently. He will not need to draw up payment receipts in handwritten form.
Any businessman will notice how quickly his business with the use of cash registers will begin to develop. ... The quality of the services provided will increase.
Minimum financial costs for. The work of the master pays once a year, and according to the calculations of specialists, you will spend only 40-50 rubles per month for maintenance, checking the device.

Remember the main thing: cash register technology inspires confidence among customers. The buyer is sure that he will not be deceived, that he will be able to return the purchased goods in case of poor quality.

Considering all of the above benefits, entrepreneurs should have no doubts. A serious approach to business involves the use of modern reliable cash register equipment. In you can purchase a cash register for your business. Our experts will be happy to advise you and select the required CCP model.

What penalties can be for non-use or misuse of KKM in LLC or IE

In case of non-compliance with the law, which is controlled by the tax authorities, a fine may be imposed on the entrepreneur under such conditions:

The businessman does not use a cash register.
The entrepreneur uses KKM, but has not registered it in the State Register.
He uses the apparatus in a non-fiscal mode.
The cashier or employee does not give the required check to the client, or even forgets to "punch" it.
Use of fake KKM in work. Purchase devices from manufacturers or in stores that sell quality products. Checkout equipment must have hologram stickers from the service company and the manufacturer.
An entrepreneur sells products with a check that does not contain the required details, or they are and are not readable. They can also be punished if the data on the check does not correspond to the truth.
If a businessman does not have a contract for servicing cash registers, as well as important technical documentation. Firstly, this is a call log where the planned visits of specialists will be recorded. Secondly, it is a passport of the used cash register equipment of a certain model. And also this is the journal of the cashier-operator. The service center specialists sell not only cash register equipment, but also conclude contracts with their customers for further equipment maintenance.
If the entrepreneur uses the equipment together with the payment terminal in the wrong place - not at the registration address of the CCP. Or he uses only one payment terminal without a device, where he must be.

According to article 14.5 of the Administrative Code of the Russian Federation, the administrative penalty is:

1.5-2 thousand rubles If the criminal is a natural person, an ordinary citizen.
3-4 thousand rubles When a disobedient businessman is registered as an individual entrepreneur.
30-40 thousand rubles ... If the non-executor is an organization, a company, a firm.

Changes in legislation from January 1, 2016 for all companies will introduce online cash registers

It is not a secret for anyone that the upcoming change in the legislation concerning the requirements for cash register equipment. The bill is under consideration, which means that it will soon be approved and business will not be sweet. How to make money on it? More precisely, how to use this information in order to save money spent in the future in business. What will change:

A new electronic fiscal drive will appear.
EKLZ and Fiskalka will be a thing of the past.
A data transfer function will be added to the CCP.
The duty to apply CCP will be imposed on all types of activities without restrictions.
The information on the check will be required to contain the name of the product.

Pros and cons in the new law on the application of CCP.

How to make money on this information? If you are a business owner, then I recommend registering a simpler KKM in 2015, which will work out its amortization period and will be removed only after 7 years. I personally bought cash registers without EKLZ before the implementation of that law and worked for seven years without paying for the installation of EKLZ. At one time it was about 15 communication salons and the savings on the installation of EKLZ were significant. AMS100F cost 12,000. Its acquisition paid off within a year and a half, since replacing the EKLZ cost 7,000 rubles a year. I worked in the black for five years. If you are just deciding what to do, then think about creating your own service center for servicing KKT. Let's talk about this in more detail now. Output:

A plus for service centers.
A minus for any business.

What changes in the law on the application of CCP will affect us the most?

The service center serving KKT is subject to licensing.
All business is subject to the mandatory use of CCP.
The data transfer function appears (new operator, full automation of the CCP, the operation of the CCP online)

If you have read the article to this point, then you are interested. Further, we will already consider many of the nuances of this law. In the comments, ask questions, I will try to answer promptly.

The new electronic fiscal drive will replace the fiscal block and the EKLZ block in the cash register. This means that 95 percent of the existing checkouts are subject to modernization or replacement. This will not happen immediately. Cash registers registered before the end of the year are subject to replacement after the depreciation period (seven years). We turn on the head - service centers will become more in demand.

Unified data processing device. Control over him is the federal authorities (everyone knows exactly which ones). Compulsory FSB License for Service Center and Data Transmission Operator. The data transfer function is added to the CCP. Not the module itself will transmit, but the cash register will include an additional information transmitter device. 90% of the CCP will require the addition of this module, otherwise a complete replacement at the end of the depreciation period.

All categories of business fall under the mandatory application of CCP. Patent, simplification, imputation - those who were previously exempted from this will now be obliged to buy cash registers. All payment terminals and machines serving the population when accepting payments. The market for the sale of new design fiscal registrars will increase. True, they promise that it will cost very little money, but in practice everything is different. We have a market, then costs are possible.

CCP register will contain, in addition to the brand and model of the cash register, the number and date of issue of the device. That is, in fact, a list of two to three million cash registers registered with the tax office. A minus for business - the cash register took off from the register - at an expense. It will not work to resell or register it twice. Although it may be a plus - you don't need to store them. just throw it away.

Fiscal data operator reports to the tax office about any malfunction and the CCP is automatically excluded from the register on a one-sided basis without the possibility of recovery. This is a plus for service centers and a minus for entrepreneurs. No service charge - dropped out of the register. Surely there will be a pre-payment system for the operator. The owner is responsible for the transfer of data. Accordingly, the full right to choose only high-quality service. The service market will need specialists. Data is not transferred - directly to the service. They will be fined not only for not breaking a check. But not transmitted data is also non-use of CCP! The demand for certified services with the obtained license will only increase. It will no longer be possible to repair equipment on your knees.

OBTAINING A LICENSE service center - who is interested in this implementation of 313 government decree of 04/16/2012. State duty + submission of documents to the regulator and, if the requirements for compliance with the type of activity are met, you receive a license. everything is simple - they don't find fault. They even turn a blind eye to work experience of three years or more. More stringent requirements for operators. There will be only a few licenses issued to them.

Validity this module is not less than 13 months, but it will probably be not 36 months for certain types of activities. A patent, services on imputation and simplification ... But technically, anyway it will be more expensive for them. A 36-month memory module will be at least 2 times more expensive than a module for 13 months. This is the specificity of the devices of the Information Crypto Protection Means.

Personal account of the owner of the KKT will now appear on the STI website. Without using intermediaries, you can register yourself.

CONCLUSIONS: Storing information directly in the CCP (previously only in EKLZ) is a serious complication of the whole process. It is the support of two-way communication that now transfers the entire business to ONLINE Accordingly, now any entrepreneur will have. Full automation of the process will follow, because in addition to codes, the check will be obliged to prescribe the VAT rate and the name of the goods. The ability to block the CCP unilaterally in case of non-fulfillment of the requirements automatically removes the CCP from the register.

Stay tuned, write comments, add to bookmarks! Easy earnings.

On January 1, 2016, new online cash desks began operating within Russian enterprises. The Ministry of Finance initiated a law on the gradual replacement of all existing CCPs with their more advanced counterparts. New devices knock out checks in two forms at once - paper and electronic, and the second is automatically sent to a single database of the Federal Tax Service.

This innovation is designed to reduce the administrative and financial costs of companies for cash transactions, as well as prevent the possibility of "shadow" transactions.

New cash desks at enterprises - working principle

Currently, all subjects of entrepreneurial activity in the Russian Federation (except for firms under simplified taxation regimes) use KKT in their activities. However, such devices do not allow the tax authorities to fully track all business transactions.

New devices can automatically send information about the transaction to the Federal Tax Service in electronic form via the Internet channel. The transition process is planned to be carried out gradually, so firms can use old ones until the end of their service life, but no more than 7 years.

New devices will immediately set up an Internet connection that automatically sends information to the tax office;
On older devices, you will need to install a special program.

It is assumed that in 7 years all firms in the country will work on the basis of new devices.

Before mass implementation, the online cash register system was tested on the basis of 4 Russian regions. It was noted that:

The system works efficiently, significantly reducing the time spent on preparing financial reports and submitting them to the Federal Tax Service;
For the Federal Tax Service, the process of information processing and verification has been simplified.

At the same time, many analysts already now note the dubious expediency of using new cash registers in small companies: the cost of servicing cash register and payment for Internet connection will be too high.

At the same time, supporters of the innovation believe that such a problem cannot arise, since most small firms operate on UTII and the patent system, which does not provide for the installation of a cash register.

There are two more important nuances:

In especially remote regions, where there is no Internet access, companies will be entitled to keep cash in the same form (the list of such regions is approved by law);
In less remote regions with a weak Internet signal, it is planned to work on debugging the Internet connection.

To be able to use the new cash register, the enterprise will need to conclude an agreement on the transfer of data to the Federal Tax Service with a telecom operator.

Benefits of introducing online cash registers

The new ticket offices, which began operating on January 1, 2016, have many advantages, including:

Automatic sending of data: the amounts punched at the cash register are automatically sent to the tax department, which eliminates the possibility of "gray" transactions;
The number of on-site inspections by the Federal Tax Service is being reduced, which is convenient for both tax inspectors and entrepreneurs;
It will be easier for buyers to defend their rights in the event of a sale of a low-quality product or service;
A single database is being created, allowing for more efficient business control.

It will also make it easier for firms to submit transaction information to the tax office.

What fines for non-compliance with the requirements for CCP will have to be paid in 2016?

In addition to the transition to an electronic system for monitoring the implementation of cash discipline, the innovations also affected the amount of fines for various kinds of violations.

Fines for refusing to use the electronic cash register system (both on the old and on the new cash register) –2,000-5,000 for individual entrepreneurs;
Penalties for conducting transactions outside the cash register: 75-100% of the volume of hidden transactions.

At the same time, the question regarding the fact that in the event of malfunctioning equipment or problems with the Internet connection, the entrepreneur will not be able to send the necessary data while it remains open. As a result, an unlawful fine may be imposed on him, which has nothing to do with his negligence and unwillingness to comply with cash discipline.

Thus, since the beginning of the year, the country has switched to using a new type of cash registers, interacting with the Federal Tax Service via the Internet. Many see this as a way to improve and control trade. At the same time, there are a number of experts who insist on the growth of financial losses by companies from the introduction of the new CCP. However, it is possible to give an objective comment on this matter only by testing this system in practice.

Presumably new cash registers in 2016 may appear in all retail outlets in Russia. This bill was put forward for discussion back in June 2015. If it is adopted, then there will be a real revolution among cash registers. The new technique presupposes the presence of electronic checks, the data from which will be sent straight to the tax office.

New cash registers in 2016

The media say the following about the innovation: entrepreneurs from the New Year will be required to issue an ordinary check to the buyer, and if necessary, send it via e-mail to the tax authorities.

If the project get approval President, it will be ready to enter into force on January 1 of next year. Old cash registers will not disappear from the shelves: they can be used until the end of registration, but this period should not be more than seven years.

The electronic receipt has visible advantagesin that it will automatically save all data about the purchase and can never be lost, unlike its paper counterpart. This will help in resolving many disputes between the seller and the buyer.

Testing new technology

The government has already tested the new cash registers in practice. On a voluntary basis in experiment several thousand organizations from Moscow, Kaluga regions, as well as from the Republic of Tatarstan agreed to participate. This experience lasted during the second half of 2013. During this period, the firms were supplied with 4000 new cash registers. In the course of their work, they issued about 17 million checks worth more than 13 million rubles.

According to preliminary data in Moscow, a new cash register system operated in such large stores and retail chains as M. Video "," Dixie "," Azbuka Vkusa "," Crossroads "," Metro Cash & Carry "and others. The body that processes all the data received is the computing center of the Federal Tax Service.

All participants in this experiment noticed that when using a new cash register, there is a significant saving in money and time for servicing and checking cash registers.

Of course, the new technique requires many more improvements, in particular the development improved software... The price of the electronic chip was never announced, so during the experiment it was provided to firms free of charge. Even under this condition, it can be found that the maintenance of each device will cost about 7 thousand rubles cheaper. So, for example, the M.Video company will be able to save about 14 million rubles on this.

However, many entrepreneurs are concerned about cost issue new equipment, because they will not receive it for free, as during the experiment. In this case, only large companies will be able to afford such a "luxury".

Unambiguous fine

Payments must be made only with the help of the cash register, otherwise the company faces a serious fine. They say that in this case the law will operate much stricter... When amendments are made to the Code of Administrative Violations, a fine is set equal to the entire amount of the payment that was not made through the cashier. Such punishment can await both individuals and legal entities.

At the present time, the Code provides for fines for non-compliance with the norms and requirements of trade in the amount of 30 to 40 thousand rubles for legal entities and in the amount of up to 2 thousand rubles for citizens. It is believed that these fines do not have due efficiency, because their amount is very small compared to the income of entrepreneurs.

The fact of evasion from using the cash register is considered the case when the machine did not record payment data and did not redirect them to the tax service. If the entrepreneur does not provide the inspection with the required sales receipt or even uses the old-style devices, then he will not escape the fine.

Without internet connection

If in some regions there is no Internet connection, then the government allows in this case not to use new cash registers with the function of transferring information. In settlements without an Internet connection, certificate of settlementthat any customer can request.

Cash registers are not provided for the sale of drinks, ice cream, newspapers, etc. They are included in the so-called preferential list. However, this rule does not apply to trade at fairs and markets.

Introduction of new technology

Online cash register model (about 45 thousand rubles);
Conducting the Internet to the place of installation of the machine;
Prepayment for services provided by FTS operators;
Maintenance, contract drafting.

EKLZ-4 unit will be installed in the new equipment. It can last for about 3 years when accounting for continuous operation. All cash registers will have to pass registration in the State Register even before sending them to the company. Each vehicle will have its own serial number. The company must make sure that the Internet is running smoothly. To do this, it is advised to buy a GSM amplifier or use satellite equipment.

Output

Will there appear new cash registers since the beginning of 2016 in all the organization or not - we will find out very soon. For some, this will be disastrous news, while for others it will provide fair and legal trade.

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