Good afternoon, dear IP!

Recently, I go shopping a lot and already on the machine I pay attention to who issues what cash receipt. New requirements or not?

After all, the check printed by the online cash register can be identified very quickly: it contains the so-called QR code (a two-dimensional barcode in the form of an incomprehensible square at the end of the check =)

And I concluded for myself that not all retail stores that I visit have switched to new technologies. And here the question arises of how dangerous it is to use the “old” cash registers after July 1, 2017?

I already wrote a small note about this here:

But recently I read another letter from the Federal Tax Service dated July 11, 2017 No. ED-4-20 / [email protected] where this issue is raised again.

Here's what the tax authorities say:

At the same time, on the issue of making settlements after 01.07.2017, the position of the Ministry of Finance should be taken into account. Russian Federation contained in the letter dated May 30, 2017 No. 03-01-15/33121, according to which, upon detection of the fact that organizations and individual entrepreneurs do not use cash registers when making settlements in accordance with the requirements of Federal Law No. 290-FZ dated 03.07.2016 “On Amendments to the Federal Law “On the Use of Cash Registers in Cash Payments and (or) Settlements Using Payment Cards” and certain legislative acts of the Russian Federation” (hereinafter - Federal Law No. 290-FZ), but if there are circumstances indicating that the person who committed the administrative offense took all measures to comply with the requirements of the legislation of the Russian Federation on the use of cash registers, the said person in such a situation should not be held liable.

In order to establish the fact of taking exhaustive measures to comply with the above requirements of the legislation of the Russian Federation the contract for the supply of a fiscal drive concluded by the user can be examined for a reasonable period before the expiration of the block of the electronic secure control tape (EKLZ) or until the deadline for the possibility of its use determined by the legislation of the Russian Federation on the use of cash registers.

Also, the Ministry of Finance of Russia in the said letter informed that if the taxpayer does not have the possibility of using cash registers in accordance with the norms of Federal Law No. individual entrepreneur and buyer (client).

It should be noted that a letter was sent to the territorial tax authorities, according to which in the event that cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment under the new procedure, in the presence of the circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15 / 33121, such a device is used for issuing to the buyer (client) on paper in order to confirm the fact of the settlement between an organization or an individual entrepreneur and a buyer (client), then organizations and individual entrepreneurs are not brought to administrative responsibility in this situation.

Let's summarize

If an individual entrepreneur uses an old-style cash register when selling (that is, not an online cash register), then in order not to run into a fine, you need to:

1. Have a contract for the supply of a new online cash register (fiscal drive) in hand. Pay attention to the following fragment in the letter “the contract for the supply of a fiscal drive concluded by the user may be examined for a reasonable period before the expiration of the block of the electronic secure control tape (ECLZ) or until the deadline for the possibility of its use determined by the legislation of the Russian Federation on the use of cash registers”
2. At the same time, the “old” cash register can be used to print paper receipts until new equipment arrives.
3. It is advisable to conclude an agreement with the OFD in advance. Almost all OFDs allow you to do this without prepayment. That is, they take money starting from the date of registration of KKM in their service.
4. But it is clear that endlessly hiding behind the contract from possible fines will not work. Sooner or later, you will have to switch to new online cash desks.

By the way, many of my friends are now working in this mode. We paid for the online cash register, and until it arrives, they use old equipment. The shortage has not subsided yet, the delivery time is quite long.

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I created this site for everyone who wants to start their own business as an individual entrepreneur, but does not know where to start. And I will try to tell about complex things in the most simple and understandable language.

Ludmila

Dmitry, thanks for your newsletter! Is there any review on online checkout models for online stores (couriers), that is, when the checkout is used in the field? And another question for 1% in excess of 300 thousand and its reflection on the personal account of the IP. It turns out that an individual entrepreneur has both an account for making contributions and an account for an individual, where pension savings should be reflected, as well as other working people. For some reason, I see fixed contributions on my pension account of an individual, but where does 1% over 300 thousand go and why are they not visible?

In 2017, cash registers with ECLZ became invalid. The old cash registers were replaced by online cash registers, with a fiscal drive, which independently transmit data to the Federal Tax Service online. Online cash desks in 2018 began to be used by the vast majority of entrepreneurs and organizations. Buying an online cash register has become important not only for complying with the 54-FZ law, but for automating trade and providing services. In this article, we tell you what you need to know about online cash registers in 2019.

What changed

54-FZ is the main law for controlling a business that deals with the acceptance of cash. Changes to this law directly affected the retail business, cafes and restaurants, pharmacies, gas stations, law firms and service companies.

The most important thing that changes this law is the procedure for the interaction of business, which, by the nature of its activity, accepts money from the population, with the Federal Tax Service. All forms of interaction with the department and reporting are transferred to automatic mode. New cash desks, which are obligated to use the law, will independently send checks to the Federal Tax Service, in the "online" mode, excluding the possibility of "correcting" the data in favor of the entrepreneur.

The main goal of the law, as officials openly declare, is to make business more transparent, increase tax revenues and reduce the burden on their department. Therefore, special attention in the law is paid to the automation of business processes and the online exchange of information with the Federal Tax Service.

Main changes:

1. The procedure for interaction with the Federal Tax Service (interaction is carried out through the OFD).
2. The procedure for settlements with the end consumer (the appearance of electronic checks).
3. Requirements for cash registers and business automation (replacement of ECLZ with Fiscal Accumulator, mandatory inventory system).
4. The circle of entrepreneurs who must use CCPs will change.
5. New requirements for the method of forming a strict reporting form (important for individual entrepreneurs who provide services to the public).

Timetable for the transition to online cash registers

The transition to the new trading rules was gradual and included several stages:

1. From July 15, 2016- start of the "voluntary" stage of data transfer to the Federal Tax Service using online cash desks. Voluntary online registration of new generation cash desks (with FN) in the Federal Tax Service. You can register and work at the old-style cash desks (with ECLZ).
2. From February 01, 2017- the start of the "transitional" period. Prohibition on registration of cash desks of the old generation. Mandatory online registration. You can work at the box office with ECLZ, and with FN.
3. From 01 July 2017- "main" period. Cash registers with ECLZ are a thing of the past. You can register with the Federal Tax Service and work only at the cash desks of a new model (with FN).
4. From July 01, 2018- mandatory use of cash registers for entrepreneurs who were not previously required to use them: individual entrepreneurs with employees, with the exception of the public services sector and some others. But sellers will be required to issue a strict reporting form (BSO) of a new sample, which, in fact, is one of the options for a cash receipt.
5. From July 01, 2019— self-employed entrepreneurs working in the field of trade and entrepreneurs providing services to the public (with the exception of those engaged in the activities specified in paragraphs 2 and 2.1 of Article 2 of 54 Federal Law) will also have to install online cash desks and issue a fiscal receipt.

Scheme of data transfer to the tax

Cash registers registered with the Federal Tax Service operating under the new rules transmit data to the tax office as follows:

1. The cashier punches the check.
2. The fiscal accumulator receives the check data and signs it with a fiscal sign, in other words, it encrypts it.
3. The fiscal accumulator sends data electronically to the OFD.
4. OFD checks the information and sends a response to the fiscal accumulator (also signed with a fiscal sign).
5. OFD sends data to the Federal Tax Service.
6. OFD stores all processed information about electronic checks in the so-called "non-correctable form". OFD stores data on checks for 5 years.

In the event of a breakdown of the device, the responsibility for the transfer of fiscal data to the Federal Tax Service lies with the manufacturer of the online cash register.

He must disassemble the device transferred under warranty, extract data from it and send it to the tax office. Therefore, before buying an online cash register, an entrepreneur must make sure that the manufacturer is reliable and provides them with all service guarantees.

The principle of operation of the online cash register

The principle of operation of modern online cash desks differs from its predecessors, first of all, in the stages of processing fiscal information. All participants in trading operations receive benefits from innovations: buyers, entrepreneurs and tax inspectors. In order to fully appreciate the capabilities of the updated CCP, it is necessary to consider the procedure for its work and the scheme of interaction between the participants in the process:

1. After breaking through the goods, the buyer is issued a paper fiscal receipt. Modern cash registers should provide for the possibility of sending its electronic version to e-mail or telephone, which allows you to legalize the work of online stores.
2. According to the above scheme, the check information is encrypted and written to the fiscal drive, after which it is sent to the OFD. Then the documents are sent along the chain to the Federal Tax Service. Ideally, this process takes place online, although in fact the CCP can work without the Internet for 30 days. But frequent delays in the transmission of information are tracked by the FTS, which can increase the likelihood of an audit.
3. The store administrator can always view all checks in the online checkout or OFD cabinet by checking their data with the item accounting system of the outlet.
4. The tax authorities can also analyze the dynamics of the store at any time by comparing the breaks in sending checks with the actual schedule of the outlet.
5. The buyer gets the opportunity to check the received check on the website of the Federal Tax Service or the smartphone application. The absence of a document in the database may indicate a concealment by the store of real income or other fraud of its owners.

Each sale at the online checkout is clearly traced by all its interested parties using computer technology. In such a situation, the fear of penalties for violating the law 54-FZ makes entrepreneurs work legally, providing buyers with their consumer rights, and tax - ease of monitoring the business.

How cashier's checks have changed

Online cash desks with a fiscal drive must send checks in electronic form not only to the Federal Tax Service, but also to the end consumer. If we are NOT talking about distance selling, then an electronic check must be sent to an email address or via SMS at the request of the buyer (and if technically possible). Paper checks remain mandatory for entrepreneurs.

If we are talking about distance selling, then the seller is obliged to send a check or BSO in electronic form, and is not obliged to issue paper checks and BSO.

• the date;
• calculation time;
• place of purchase (postal address or website address of the online store);
• taxation system;
• VAT rate;
• QR code;
• data on the fiscal drive, etc.

Who exactly needs to use the online checkout

Since July 2018, they have lost the right not to use the online cash register:

1. Individual entrepreneurs and organizations of the public catering system.
2. Individual entrepreneurs engaged in trade with employees.
3. Individual entrepreneurs and organizations engaged in vending.

From July 2019 the same fate will befall:

1. Individual entrepreneurs providing services to the public, except for those specified in parts 2 and 2.1 of article 2 of 54-FZ.
2. Individual entrepreneurs and organizations of the public catering and trade system without employees.

Thus, even self-employed entrepreneurs will have to buy an online cash register and use it from mid-2018.

The vending business managed to achieve a deferment for itself on the use of CCP until 2020

The rules of trade for individual entrepreneurs providing services have changed. Such companies can issue strict reporting forms (SRF) instead of cashier's checks, and this right will remain with them until July 2019. However, the requirements for the BSOs themselves are changing.

Now the requirements for BSO are as follows: they must be printed either at a printing house or using automated systems, including those based on CCP. From July 1, 2018, it will be possible to generate forms in only one single way: using the “automated system for strict reporting forms”. This system will be subject to the same requirements as for cash registers with FN. BSO will become a kind of cashier's check.

What to do if there is no internet

In this situation, it is necessary to understand the reasons for the lack of Internet. If it is not available at all in the city or village, which is confirmed by the relevant decision of the authority, then entrepreneurs must issue a check from the online cash register, but are not required to transfer information to the Federal Tax Service. At the same time, the need to use CCT remains.

Online cash desks, according to the law, are transferred in this case to a special offline mode, which allows them to work indefinitely without blocking the drive. But all information about sales is still stored on the fiscal drive and can be transferred to the tax office when reporting or during an audit.

In addition, entrepreneurs living in hard-to-reach places may not use CCP at all. The list of such settlements must be approved by local authorities. But the absence of a CCP in this case does not relieve the entrepreneur from the need to issue a BSO at the request of the buyer.

In the event of a temporary lack of Internet for technical reasons, no problems should arise either. After all, everyone has interruptions in electricity and communications. But if this happens regularly, then it is better to play it safe and ask the energy supply company, housing office or provider for a certificate confirming the reason for the operation of the online cash desk without the Internet.

List of violations and possible fines

Stationary online cash desk for a point without acquiring

from 19 900 rub. for the equipment

11 900 rub. for FN, OFD, CEP

Mobile online cash desk for a courier without acquiring

from 24 500 rub. for the equipment

11 900 rub. for FN, OFD, CEP

Mobile acquiring

from 8 900 rub. for the equipment

(there are offers for rent and deferment)

Where to buy online cash register

How to connect online checkout

Regardless of whether you decide to completely change the cash register or modify the one that is, the procedure will be as follows:

STEP 1: get an electronic digital signature (EDS)

The cost of an EDS (or CEP, which is the same thing) is fixed, it is 1,500 rubles per year and does not depend on the number of cash registers.

Where to get an EDS?

In a certification center accredited by the Ministry of Communications or with representatives of certification centers, for example, EKAM.

What do you need to get an EDS?

The list of documents is determined by the certification authority. As a rule, a passport and SNILS of the head are enough. An electronic signature is needed to register a cash register with the Federal Tax Service.

STEP 2: connect the online cash desk at the point of sale to mobile or wired internet

STEP 3: register the new fiscal registrar with the Federal Tax Service

It is no longer required to involve the CTO and visit the tax office for this purpose. You can register a cash desk on your own on the website of the Federal Tax Service or use the service of a specialized organization (for example, EKAM or TsTO). This is the advantage that the new legislation gives. If there is an EDS, then registration on the website of the Federal Tax Service takes about 15 minutes.

What do you need to register a cash register on the website of the Federal Tax Service?

• In the taxpayer's personal account (on the website of the Federal Tax Service), send a request for registration of a CCP signed with an EDS (or CEP)
• The Federal Tax Service reconciles the data on the cash register and fiscal drive with the registry and, if everything is in order, registers the cash register
• The registration number is registered in the fiscal registrar, after which a registration report is printed, the data from which is entered on the website of the Federal Tax Service to complete the CCP registration procedure.
• After that, the Federal Tax Service “issues” a registration card, which can be “received” in your personal account on the website of the Federal Tax Service.

STEP 4: sign an agreement with OFD

To connect to the OFD, you need to select it and conclude an agreement with it for the processing of fiscal data. By this time you need:

1. Get an EDS.
2. Prepare a cash register and cash register software of a new sample.
3. Conduct internet.

If you connect to the OFD on your own, the cost will be 3,000 rubles per year.

Connection schemes for online cash registers

There are several schemes for connecting online cash desks, depending on their type.

Scheme for connecting a stationary online cash register

If I have couriers who accept payment, what should I do with them?

In this case, each courier is obliged, in accordance with the requirements of the law, to have a cash register with him (at the time of settlement with the buyer) and knock out a check at the time of transferring cash or debiting the payment from the client's bank card. But the law also allows punching a check in advance at the office and bringing it to the client along with the order no later than the next day after paying for the goods. It is forbidden to knock out a check before payment.

Using a mobile modem, you can even connect a portable online cash register to the store's cloud database. As a result, the courier will be able to receive complete information about the assortment, the balance of goods and current prices through the EKAM program installed on the smartphone.

Is it possible to register two legal entities for one online cash desk?

No. Legislation quite clearly dictates the rules - one cash desk is drawn up for each legal entity.

Is it possible to connect two sites with online sales to one online checkout?

Yes, you can. The law says that one cash desk should be used on one legal entity. How many sites are managed by the same legal entity. faces, in this case, does not matter.

Is it possible to connect online cash registers to mobile Internet?

Can. Moreover, in the event of a temporary lack of wired Internet, each entrepreneur is recommended to purchase a 3G modem to ensure the transfer of information from the online cash register to the tax office. The minimum price of such devices will be $30-50. They will also be useful in outbound sales, in the work of courier and delivery services, in the sale of goods in places where there are no wired Internet providers at all.

From the equipment, you can purchase USB modems or more functional WiFi routers that support work with an inserted SIM card.

Mobile operators took care of entrepreneurs, and specifically under the law 54-FZ, they developed a number of cheap tariffs. In addition, universal SIM-cards appeared on sale, supporting work with the four largest networks at once. For unlimited access to mobile Internet for an online cash register, you will have to pay about 100 rubles.

Is it possible to issue an online checkout when paying for goods with a credit?

Until July 2019, entrepreneurs may not issue an online checkout when paying for goods on credit. Although, before the adoption of the law 192-FZ in the summer of 2018, this was mandatory, as the Ministry of Finance spoke about in its letter No. 03-01-15 / 54339.

To display credit transactions, a fiscal receipt has special details. Therefore, entrepreneurs are advised to set up online checkouts appropriately now and start issuing checks to customers when paying for goods on credit. Postponing the implementation of this functionality for later is not worth it.

How often do you need to replace the fiscal drive?

Does the state provide assistance with the purchase of online cash registers?

Yes, the state has taken care of individual entrepreneurs who find it difficult to independently raise funds for the purchase of cash registers. Legal entities are not eligible.

But not all individual entrepreneurs will be able to take advantage of government assistance. Since the second half of 2018, entrepreneurs on PSN and UTII, who are engaged in retail trade and catering, have already been deprived of it. The rest can still apply for reimbursement of the cost of purchased equipment until July 2019.

The state does not provide financial assistance, but it allows to reduce tax payments in 2018-2019 by the amount of the cost of cash registers, but not more than 18,000 rubles. Compensation affects not only the cost of purchasing CCP, but also its configuration and installation. Thus, small entrepreneurs can buy an online cash register almost for free.

A prerequisite for obtaining a tax deduction is the registration of the CCP with the Federal Tax Service. Without this fact, the refund will not be paid.

Where can I repair an online cash register?

Law 54-FZ significantly liberalized the market for servicing cash registers. Now there are no direct requirements for companies that carry out service repairs of CCPs.

The entrepreneur himself can also repair equipment. However, certain nuances in this area remain. So, if the integrity of the warranty seal on the device case is violated, the entrepreneur loses the warranty. Therefore, if the fiscal registrar breaks down, he will have to pay the cost of repairs out of his own pocket.

In fact, the old central heating centers were reformatted into ordinary service centers. They were certified by manufacturers of cash registers and received extended rights to sell and repair them.

With self-repair, it is important not to violate the integrity of the fiscal drive, otherwise the entire period of its operation will be counted by the tax authority as a period in which the online cash register was not used. And that comes with very heavy fines.

When to issue a check for remote payment and home delivery?

The law provides for, but with remote payment, delivery of an online cash register check to a client is allowed the next day after receiving the funds. This facilitates the work of many urban retailers who use the services of couriers.

Now, after receiving payment for the goods on the Internet, you can print out a paper receipt for the client and put it in the package with the goods. The main thing is to deliver the document to the buyer before the end of the next business day. Such a payment scheme eliminates the need to use portable online cash registers and greatly facilitates the work of many entrepreneurs.

Our other articles about online cash registers

• How is cash on delivery reflected in the online checkout and who should issue the check ;; BSO - Strict Reporting Form;
• KKT— Cash register equipment;
• CEP— Qualified electronic signature;
• FR— Fiscal registrar;
• ECLZ— The electronic control tape protected;
• EDS- Electronic digital signature;
• OFD- operator of fiscal data, plays the role of an intermediary between business and the Federal Tax Service. The function of the OFD is to collect information from cash registers and transfer it to the Federal Tax Service. OFD can be any organization that has passed the test and received a license from the FSB to process fiscal data. OFD stores all received data for 5 years;
• FN- fiscal drive, analogue of EKLZ. The device in a sealed case is responsible for encryption and data transmission to the OFD. Writes data in an uncorrected form. It is assumed that the entrepreneur can independently change the fiscal accumulator. For OSN, a replacement of the FN is required once every 13 months. For UTII and PSN - 1 time in 3 years;
• Register of fiscal drives- in addition to the register of cash registers, there will be a register of fiscal drives. When registering and re-registering cash registers, the Federal Tax Service will verify the data of the cash register and the data of both registers.

There are many new definitions in 290-FZ, the entire list can be found in the text of the amendments.

Presentation of the work of the EKAM platform

Video presentation of the EKAM platform

When implementing control functions in the field of cash registers (hereinafter referred to as cash registers), the tax authorities are guided by the use of a risk-based approach, which, under the current regulatory framework, made it possible 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 performance from 54 to 86 per cent.

At the same time, the current 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 tax authorities, as evidenced by world experience.

In order to improve the current order - costly, laborious and administratively inconvenient - the idea of ​​reforming 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 Registers in Cash and (or) Payment Card Payments” and certain legislative acts of the Russian Federation came into force .

The law provides for the following main provisions:

1. Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
2. Possibility to carry out all registration actions with CRE and other legally significant document flow on the application of CRE through a personal account on the website of the Federal Tax Service of Russia.
3. Production of cash receipts and strict reporting forms exclusively by cash registers with the possibility of sending them in electronic form to the subscriber number or e-mail of the buyer. The strict reporting form is equated to a cashier's check.
4. The use of cash registers in the provision of services, as well as by payers of a single tax on imputed income and a patent.
5. The use of a fiscal drive (an analogue of a secure electronic control tape) with the possibility of its independent replacement once every 3 years by UTII and patent payers, as well as the service sector. The deadlines for the use of the fiscal accumulator are not limited by law.
6. Maintenance is not necessary for registering a cash register with the Federal Tax Service of Russia.
7. Examination of manufactured cash registers and technical means of fiscal data operators.
8. Instance accounting of the Federal Tax Service of Russia of manufactured cash registers and fiscal drives in the form of registers.
9. Possibility of using CCP offline under certain conditions.
10. New forms of control measures, the possibility of requesting information on accounts from banks during operational checks.
11. Smooth and phased transition to a new procedure for the use of CCP. So, from July 15, 2016, the possibility of a voluntary transition to the new procedure is provided, from February 1, 2017, registration of cash registers will be carried out only according to the new procedure, and from July 1, 2017, the old procedure will cease to be valid. At the same time, service sector enterprises, owners of vending machines, as well as persons applying a patent and UTII, that is, for small businesses that were not obliged to apply CCP, will have another whole year to switch to the new order, for them it becomes mandatory from 1 July 2018.

The main provisions of the proposed system are:

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

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

The purpose of the experiment is 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 operating CCP and information transfer technology.

The experiment was carried out within six months from August 1, 2014 in four subjects of the Russian Federation: in 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 during the transition to the proposed procedure for using cash register equipment, and the convenience of using this technology. At the same time, the technical possibilities of operating the technology for transmitting information about calculations are 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 who are obliged to use CRE, the experiment involved taxpayers who are not required to use CRE, for example, those working in the provision of services.

The experiment was completed on February 1, 2015, however, at the request of the taxpayers participating in the experiment, by Decree of the Government of the Russian Federation of June 3, 2015 No. 543, they were granted the right to register cash registers 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 a conscientious owner of a cash register to:

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

1. receive an electronic receipt from the fiscal data operator and (or) in your e-mail;
2. independently quickly and conveniently check the legality of a cash receipt through a free mobile application and, in case of questions, immediately send a complaint to the Federal Tax Service of Russia.

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

The cash reform made a lot of noise in the trading business. Enterprises and companies that use "imputation" are seriously concerned. After all, the day when they will be required to install cash registers is not far off. However, some people work with this technique today. Can they use an old, non-modernized CCP? After all, the law requires the use of a cash register for UTII only by the middle of next year. And if there is no obligation to connect new equipment yet, is it possible to use the old one? Unfortunately, not everything is so simple.

Changes in the legislation on cash register equipment

Since the beginning of July 2017, most taxpayers have already switched to the new type of cash registers. This is due to changes in Law No. 54-FZ, which regulates work with cash registers. The government promises that everyone will benefit from the introduction of new devices. Businessmen will be relieved by fewer inspections, inspectors by less work, and shoppers will be able to request an electronic one instead of a paper receipt.

Do I need a cash register for UTII?

And everything would be fine, but the installation of new devices is associated with financial costs and the solution of technical issues. Not all businessmen can or can afford it. But some categories are lucky - the law gives them a reprieve.

An exception is made for entities that are engaged in the service sector, subject to the issuance of a BSO to the buyer. Also, while without a cash register, entrepreneurs can work on the patent system. In addition, organizations and individual entrepreneurs on UTII were among the elected - they may not install cash registers until July 1, 2018.

Will the delay be extended and for whom?

The authorities talk a lot about the fact that the second stage of the cash reform will be painless, because the experience of the first will be taken into account. Nevertheless, the question of its possible postponement is being discussed at the highest level. Representatives of the business community say that the cost of acquiring and installing equipment can become unbearable for small businesses.

Recently, the Opora Rossii organization proposed to postpone the implementation of online cash registers for at least another year for those who have to do this by early July next year. It is known that initially the idea was supported by the president of the country, but only in terms of non-commercial business. Later, information appeared that the duty could be postponed for individual entrepreneurs who trade without hired labor. But it's too early to talk about this as a future event.

One thing is clear for sure: legal entities that trade on UTII will need a cash register by the specified date. Most likely, it will also be needed by individual entrepreneurs who have employees.

Is it still possible to work at the old checkout?

Many business entities using UTII work with cash registers despite the absence of such an obligation. Are they allowed to use old equipment after July 1, 2017? The answer to this question is unequivocal - no, it is not allowed! Old cash desks in Russia are no longer used. Absolutely all companies and individual entrepreneurs that knock out cashier's checks are required to use new cash registers from the indicated date. The cash register for UTII, used today, must comply with all the new conditions of the law on CCP.

So the conclusion is obvious - the "spontaneous" can either use a new type of apparatus, or until the end of June 2018 work without a CMC at all.

Old and new cash registers: what's the difference?

Why is the law so strict? The fact is that modern cash registers are fundamentally different from the old ones. Their main purpose is to transmit information about broken checks via the Internet to the Federal Tax Service. After all, it’s not for nothing that they got the prefix “online” to their name?

In order for the device to be able to send data in real time, it must be connected to the Internet and equipped with a fiscal drive (FN). This small device replaced the EKLZ - a memory tape that was used in old KKMs. For subjects on OSNO, the drive is designed to work for 13 months, and for "special regimens" and the service sector - for 36 months. After that, the FN must be replaced.

Many old KKM models can be upgraded - it will cost less than buying a new device. To do this, the device must be equipped with a drive and the software updated. Such services are provided by manufacturers of cash registers, as well as independent services.

Install now or wait?

So, a cash register for UTII will soon become a necessity. Does it make sense to delay installing it to the last? The IRS warns against such a decision. And there are several reasons for this.

First, there may be a shortage of fiscal accumulators on the market, as happened before the implementation of the first stage of the reform. At the beginning of the year, there was only one FN model, and the manufacturer was unable to meet the demand. Because of this, many companies and individual entrepreneurs simply could not get new equipment or re-equip existing ones. Now 3 more models of drives are allowed for sale. At the same time, it is estimated that the number of devices that will need FN by July 2018 will grow by about 4 times. In addition to the subjects for whom this will be the primary purchase of a fiscal accumulator, almost all the “old men” will apply for them. After all, by that time the time will come to update the drives installed a year ago.

Secondly, there is still enough time for thoughtful preparation. You need to select and purchase equipment, install and “make friends” with the accounting program, train staff, and debug all processes. In addition, until July next year, the Federal Tax Service will not fine subjects for UTII. They are still allowed to work without a cash register, which means that there is no reason to punish for the wrong procedure for using online cash registers. So now there is an opportunity to introduce new technology without the risk of getting a penalty.

Features of choice

What cash register is needed for UTII? In general, the choice remains with the businessman, but there is a nuance. It concerns the fiscal drive installed in the cash register. The fact is that subjects on UTII, like the rest of the "special regimens", as well as companies and individual entrepreneurs in the service sector, are required to apply the FN, designed for 36 months of work. Named from "FN-1 execution 2". Such a requirement is spelled out in Law 54-FZ (paragraph 6 of Article 4.1). An exception is made only for those who combine UTII with OSNO, work seasonally or use the cash desk autonomously (if they have a legal right to do so). Such companies and individual entrepreneurs can apply a 13-month FN. The same drive must be used in their cash desks and those taxpayers who trade in excisable goods.

At the first stage, many entities were unable to purchase 36-month drives because they were available for sale too late. Therefore, the tax service, as an exception, allowed everyone to apply the FN for 13 months. But this preference is temporary. Now in the register of cash registers, which is maintained by the Federal Tax Service, there are many models equipped with drives with a validity period of a fiscal attribute key of 36 months. It is on them that you should pay attention when choosing a cash register for UTII. The same "special modes" who already use FN, at the next replacement, must select a drive for 36 months.

Issue price

The introduction of an online cash register requires certain financial costs. Together, they are estimated at a minimum of 35-40 thousand rubles for entities that must use a 36-month fiscal accumulator. Inexpensive CCP models cost around 20 thousand rubles, a suitable FN costs about 12 thousand rubles. The rest of the costs consist of payment under the OFD agreement, the cost of producing an electronic signature, and others.

By the way, preferences can be made for individual entrepreneurs. State Duma deputies adopted in the first reading a bill that provides for a tax deduction for the purchase of cash registers. The document refers to the amount of 18 thousand rubles for one copy of the CCP, which the IP will register in 2018. True, the document has been inactive since the end of 2016, but there is still time for its adoption.

Summing up

In conclusion, we summarize everything that has been said above. If the "vnemenschik" works with the cash register, then it must be a new type of device. At the same time, the use of cash registers for UTII is not yet mandatory, but only until July next year. It is possible that non-trading activities will be exempted from the obligation to install cash registers for some more time. It is also possible that some concessions for entrepreneurs will be introduced. However, this is still only in the project.

It is obvious that the use of CCP by the "sponsors" will not be completely avoided - it is only a matter of time. So the logical decision would be to start preparing now. You need to choose a cash register with the correct fiscal drive, equip your retail premises, and ensure the conditions for data transfer to the Federal Tax Service. In addition, now you can work in test mode - there is still time for this.

UTILIZATION OF CCP

Yu.V. Kapanina,
accounting and taxation expert

What to do with an old cash register

Let's say right away that you are not required to keep the old cash register (the shelf life of 5 years is set only for fiscal data X paragraph 1 of Art. 4.1 of Law No. 54-FZ dated May 22, 2003). However, it is impossible to simply throw CCP into a landfill like household waste. After all, it contains substances that pose a threat to the environment. The retired CCP belongs to the production and consumption waste of the 4th hazard class and Order of Rosprirodnadzor dated May 22, 2017 No. 242. And such waste is subject to disposal by specialized companies that have licenses. Yu articles 4.1, 9 of the Law of 06/24/98 No. 89-FZ. By the way, there is a fine for improper waste management. f Art. 8.2 Administrative Code of the Russian Federation:

for legal entities - from 100 thousand to 250 thousand rubles;

for their leaders - from 10 thousand to 30 thousand rubles;

for individual entrepreneurs - from 30 thousand to 50 thousand rubles.

It turns out that in order to avoid unnecessary problems, it is better to hand over the old CCP under the contract of a company that professionally deals with the disposal of equipment. Of course, with the drawing up of an act of disposal.

If your CCP was listed as part of the OS, then it must be written off the balance sheet based on the decision of a special commission created by order of the head. At the same time, you need to draw up an act indicating the reasons for writing off the cash register (for example, non-compliance with Law No. 54-FZ, the inability to upgrade to an online cash register). It is also desirable to reflect the fact of the transfer of the device for disposal (with the details of the relevant document). The act is signed by members of the commission.

If this cash register has a residual value that you did not have time to depreciate, then it can be taken into account when calculating income tax on the date of approval by the head of the write-off act OS sub. 8 p. 1 art. 265 Tax Code of the Russian Federation.

Note that you can take into account the costs of disposal not only for “profitable”, but also for “simplified” purposes as part of material costs. in sub. 7 p. 1 art. 254, sub. 5 p. 1, p. 2 Art. 346.16 of the Tax Code of the Russian Federation; Letter of the Ministry of Finance of August 21, 2007 No. 03-11-05 / 193. This was confirmed to us by the Ministry of Finance.

Recognition of expenses for the disposal of CCP under the simplified tax system

Companies or individual entrepreneurs using the simplified taxation system with the “income minus expenses” object, when calculating the “simplified” tax, can take into account the costs of disposing of the old CCP as part of material costs as costs for acquiring third-party services for the receipt, storage and destruction of environmentally hazardous waste