Why is it worth renting an online cash register? New online cash registers now with us! Renting an offline online cash desk

Do we need to switch to the Online Checkout if the company is on a simplified basis (income) and receives income only from renting out non-residential real estate.

Answer

An individual entrepreneur has the right to use a CCP registered with the tax authority before February 1, 2017, which does not support the function of transferring data to the tax authorities through a fiscal data operator, until July 1, 2017

An individual entrepreneur leases non-residential premises (applies the simplified tax system). Currently, he uses cash register equipment registered with the tax authority before 02/01/2017, which does not support the functions of transferring information to the tax authorities.

Is it possible, in the future, for an individual entrepreneur not to use cash registers, but to issue strict reporting forms to individuals, which can be printed or generated using automated systems?

Should individual entrepreneur use online cash registers for settlements with customers - individuals? If yes, since when?

Prepared answer: legal consulting service expert GUARANTEE Arykov Stepan. Quality control of the response: reviewer of the Legal Consulting Service GARANT Barseghyan Artem.

After considering the issue, we came to the following conclusion:

An individual entrepreneur has the right to use cash register equipment registered with the tax authority before 02/01/2017, which does not support the function of transferring data to the tax authorities through a fiscal data operator, until 07/01/2017.

In addition, until 07/01/2018, an individual entrepreneur when renting non-residential premises can make settlements with individuals without using an online cash desk, subject to the issuance of strict reporting forms, the details of which should not be transferred to the tax authority through a fiscal data operator. For the production of strict reporting forms, an individual entrepreneur should contact a printing house or use a device that meets the requirements for automated systems by the Regulations on the implementation of cash payments and (or) payments using payment cards without the use of cash registers, approved by the Decree of the Government of the Russian Federation of 06.05 .2008 N 359.

Rationale for the conclusion:

In accordance with paragraph 1 of Art. 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash registers in cash settlements and (or) settlements using electronic means of payment" (hereinafter - Law N 54-FZ) cash registers (hereinafter also - CCP) is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by Law N 54-FZ.

For the purposes of Law N 54-FZ, settlements mean the acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services rendered, acceptance of rates and payment of funds in the form of winnings in the course of organizing and conducting gambling, as well as accepting funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when organizing and conducting lotteries (Article 1.1 of Law N 54-FZ).

According to paragraph 2 of Art. 1.2 of Law N 54-FZ, when making a settlement, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before the calculation of the subscriber number or email address, send a cash receipt or a strict reporting form to electronic form to the buyer (client) to the provided subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address).

Users are obliged to ensure the transfer at the time of calculation of all fiscal data in the form of fiscal documents generated using CCPs to the tax authorities through the operator of fiscal data, taking into account the provisions of the third paragraph of paragraph 6 of Art. 1.2 of Law N 54-FZ, with the exception of the case specified in paragraph 7 of Art. 2 of Law N 54-FZ (clause 6, article 1.2 of Law N 54-FZ).

In the above version, the norms of the Law N 54-FZ are effective from 07/15/2016 in connection with the entry into force of the Federal Law of 07/03/2016 N 290-FZ "On Amendments to the Federal Law" On the use of cash registers in the implementation of cash payments and (or) settlements using payment cards" and separate legislative acts Russian Federation"(hereinafter - Law N 290-FZ).

A number of transitional provisions are provided for in Art. 7 of Law N 290-FZ. So, in accordance with Part 3 of Art. 7 of Law N 290-FZ, organizations and individual entrepreneurs could, until 02/01/2017, register cash registers in the manner prescribed by Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ) and the regulatory legal acts. At the same time, CCP registered with the tax authorities before 02/01/2017 is applied, re-registered and deregistered by organizations and individual entrepreneurs in the manner prescribed by Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ) and normative legal acts adopted in accordance with it, until 07/01/2017.

According to part 6 of Art. 7 of Law N 290-FZ, registration and re-registration of cash register equipment, which does not ensure the transfer to the operator of the fiscal data of each cash receipt or strict reporting form in electronic form containing a fiscal sign, is not allowed from 02/01/2017, except for the case specified in paragraph 7 of Art. . 2 of Law N 54-FZ (as amended by Law N 290-FZ).

Accordingly, in the general case, the obligation to use a CRE that supports the function of transferring data to the tax authorities through a fiscal data operator arises from 02/01/2017. At the same time, in the situation under consideration, an individual entrepreneur has the right to use a CCP registered with the tax authority before 02/01/2017, which does not support the function of transferring data to the tax authorities through a fiscal data operator, until 07/01/2017.

At the same time, it must be taken into account that on the basis of Part 8 of Art. 7 of Law N 290-FZ, organizations and individual entrepreneurs performing work that provide services to the public have the right not to use cash register equipment, provided that they issue the appropriate forms of strict accountability in the manner established by Law N 54-FZ (as amended, which was in force until the day the Law came into force N 290-FZ), until 07/01/2018.

The version of Law N 54-FZ, which was in force until the day the Law N 290-FZ came into force, provided that organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of the provision of services to the population, subject to the issuance of appropriate forms of strict accountability. The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction is established by the Government of the Russian Federation (clause 2, article 2 of Law N 54-FZ (as amended, in force until the date of entry into force of Law N 290-FZ)). The corresponding procedure is established by the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers (hereinafter - Regulation N 359), approved by Decree of the Government of the Russian Federation of 06.05.2008 N 359.

Note that in law enforcement practice, the question of whether the lease of property is a service for the purposes of Law N 54-FZ was ambiguous (see, for example, the decision of the Federal Antimonopoly Service of the West Siberian District of January 22, 2010 in case N A03-14324 / 2009 ). The Ministry of Finance of Russia and the tax authorities were of the opinion that the provision of property for rent is a service and the requirements of Law N 54-FZ apply to it (see, for example, letters of the Ministry of Finance of Russia dated 04.08.2005 N 03-01-20 / 4-163, Federal Tax Service of Russia in Moscow dated 05.06.2012 N 20-14 / [email protected], dated 26.11.2009 N 20-14/2/ [email protected], from 12.03.2009 N 17-15/022192).

Taking into account the fact that the new version of Law N 54-FZ provides that individual entrepreneurs can make settlements without the use of cash registers when renting (hiring) residential premises owned by them (clause 2, article 2 of Law N 54-FZ ((as amended by Law N 290-FZ)), we believe that the issue of classifying the lease of property as a service for the purposes of Law N 54-FZ should be considered settled.

It should be borne in mind that the new version of Law N 54-FZ defines strict reporting forms as documents whose details must be transmitted to the tax authorities through a fiscal data operator. To print them on paper, an automated system for strict reporting forms is used, which is cash register equipment, which can only be used to make settlements when providing services (clause 1, article 4.3 of Law N 54-FZ, see also the letter of the Federal Tax Service of Russia dated 09.11 .2016 N AS-4-20/ [email protected]).

We believe that when applying strict reporting forms in the manner prescribed by Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ), on the basis of Part 8 of Art. 7 of Law N 290-FZ, which provides for the right not to apply CCP, the requirements of the new version of Law N 54-FZ used in this case should not be subject to the requirements of the new version of Law N 54-FZ.

Accordingly, when applying strict reporting forms in the manner prescribed by Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ), it is necessary to be guided by Regulation N 359, which is confirmed by the explanations provided in the letter of the Ministry of Finance of Russia dated December 27 .2016 N 03-01-15/78348.

The strict reporting form must contain the details provided for in paragraph 3 of Regulation N 359. In accordance with paragraph 4 of Regulation N 359, the document form is printed or generated using automated systems. A printed form of a document must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of execution, circulation), unless otherwise provided by regulatory legal acts on the approval of the forms of forms of such documents.

Regulation N 359 does not contain requirements that the data contained in strict reporting forms must be transferred to the tax authorities through the operator of fiscal data.

It must be borne in mind that the provisions of paragraph 2 of Art. 2 of Law N 54-FZ (as amended until the date of entry into force of Law N 290-FZ), the rule is valid only in the case of the provision of services to the population, i.e. citizens, including those with the status of an individual entrepreneur (clause 4 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 N 16).

Thus, in the situation under consideration, until 07/01/2018, an individual entrepreneur, when leasing non-residential premises, can make settlements with individuals without using an online cash desk, subject to the issuance of strict reporting forms, the details of which should not be transferred to the tax authority through a fiscal data operator.

Note that the formation of a strict reporting form, although it is possible using automated systems, but in order to simultaneously fill out a document form and issue a document, the following requirements must be met (clause 11 of Regulation N 359):

a) the automated system must be protected from unauthorized access, identify, record and save all operations with the document form for at least 5 years;

b) when filling out the form of the document and issuing the document by an automated system, the unique number and series of its form are stored.

Organizations and individual entrepreneurs, at the request of the tax authorities, are required to provide information from automated systems on issued documents (clause 12 of Regulation N 359).

A simple computer cannot be used to generate strict reporting forms (letters of the Ministry of Finance of Russia of 03.02.2009 N 03-01-15 / 1-43, of 07.11.2008 N 03-01-15 / 11-353, paragraph 3 of the letter of the Federal Tax Service Russia dated 10.09.2012 N AC-4-2 / [email protected]). It is unlawful to produce a strict reporting document equated to a cash receipt on a computer and a printer without contacting a printing house (letter of the Ministry of Finance of Russia of November 25, 2010 N 03-01-15 / 8-250).

Compliance of the automated system that generates strict reporting forms with the requirements of Regulation N 359 must be confirmed by technical documentation for the formation, filling out and printing of strict reporting forms equated to cashier's checks (letter of the Federal Tax Service of Russia dated 08.24.2012 N AS-4-2 / ​​14038).

Accordingly, in this situation, for the manufacture of strict reporting forms, an individual entrepreneur should contact a printing house or use a device that meets the requirements for automated systems by Regulation N 359. To satisfy the requirements of Law N 54-FZ (as amended by Law N 290-FZ), such a system does not should.

Effective July 15, 2016 Federal Law No. 290-FZ who amends the law No. 54-FZ "On the use of cash registers".

Now most entrepreneurs must switch to online cash registers, and all cash registers will send electronic versions of checks to the Federal Tax Service via the Internet.

Online cash desks in 2017:

Key points

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 a cash register has been simplified, there is no need to go to the tax office, just go to the nalog.ru website and register a cash register through Personal Area.
3. Entrepreneurs who do not currently use cash registers will be required to purchase online cash registers by July 1, 2018 and send data to the tax service.
4. So-called fiscal data operators have appeared, they will receive, transmit, process and store fiscal data to the Federal Tax Service.
5. Cash registers will technically become a little different, EKLZ will replace the fiscal drive.

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

Transition to online cash registers from 2017:

The state has provided for a phased transition to online cash registers.

1. For those entrepreneurs who were allowed not to apply CCP, a delay is provided until 07/01/2018.
2. Also, vending companies received a delay until July 1, 2018.

KKM with online data transfer:

Fines since 2017 For non-use of cash registers or for incorrect use of cash registers, fines are imposed:

1. KKT does not meet the requirements - 10,000 rubles.
2. The check was not sent to the buyer - 10,000 rubles.
3. Trading without CCP - 30,000 rubles.
4. The company did not use the cash desk - From 75% to 100% of the settlement amount outside the cash desk (minimum 30 thousand rubles)

How to comply with 54-FZ at the lowest cost?

On our website you can order lease LLC with cash register online without leaving home. Our specialists will deliver a complete set of documents and a cash register to the address you specified the next day. To rent an LLC and a cash registerapparatus that meets the requirements of 54-FZ You will need to sign an agreement and receive all the documentation from us for the LLC you are renting. LLC lease price with cash registerapparatus that meets the requirements of 54-FZ is 8000 rubles per month.

What is a cash register?

Consider what a cash register or CCP is from the point of view of an entrepreneur. Article 2 federal law dated May 22, 2003 No. 54-FZ “On the use of cash registers” states that a cash register is required when paying customers in cash or bank card. There is a category of services that does not fall under the general requirement - they can be traded without cash registers. Full list such activities are described in Article 3 of Law No. 54-FZ.

From July 1, 2017 online stores, merchants of beer and alcoholic beverages in public catering and retail are required to have a cash register.

From July 2017, merchants must switch to new cash registers that support online payments.

KKT has a housing with a serial number, inside which there is a real time clock. Also, the cash register has a device for printing fiscal documents, there is a fiscal drive inside the case. Updated cash registers must transfer data to a fiscal drive installed inside the case and generate documents in electronic form. KKT prints fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size) and the device stores fiscal data in memory for five years from the date of operation.

Individual entrepreneurs are required to register cash registers with the tax office at the place of their registration. The tax inspector enters a special digital code that protects the fiscal memory from hacking, after which the CTO specialist installs a seal on the cash register. Thus, there is a fiscalization of CCP. After making sure that the CCP is in good condition, the inspector makes marks in the passport and issues a registration card.

How to rent an online cash register?

After the entry into force of Law No. 54-FZ, entrepreneurs and legal entities must switch to new online cash desks. However, many people have a question whether it is possible to somehow save on the purchase of equipment. Indeed, on average, the cash desk costs 35,000 rubles per year, including for maintenance and related costs. From this article, you will learn how to rent a cash register and whether it will really cost less than purchasing devices.

Why is it worth renting an online cash register?

With the introduction of a mandatory transition to new cash registers, certain difficulties arose. One of the main problems is the high cost of equipment. It is necessary not only to buy a cash register, but also to register, conclude an agreement with OFD, issue electronic signature. In addition, there is another drawback - the lack of equipment. So, in the first quarter of 2017, 500,000 pieces of equipment were manufactured, and more than 1 million were needed. Renting cash desks can reduce costs at the initial stage of the transition and smooth the process. It simplifies the activities of individual entrepreneurs and legal entities - all work to maintain efficiency and maintenance falls on the tenant companies.

Benefits of renting a cash desk

• Such CCPs do not require maintenance. The smooth functioning of the devices is monitored by the organizations from which you rent cash registers. In the event of a malfunction, you do not have to spend money on repairs or buying a new CCP - the landlords will provide you with another one to replace the broken one. In addition, you do not have to worry about the quality of communication - the data center strictly monitors this and uses additional power supplies.
• Small start-up costs. While a one-time purchase of a CCP costs 18,000-25,000 rubles, the rent for the first month will be only 2,000-3,000.
• Rented cash desks are easy to integrate with other services. They can be connected to Yandex.Checkout, 1C-Bitrix, WordPress, Opencart.

Disadvantages of renting

• Remote cash registers do not punch through paper checks. Such devices are not suitable for distribution points. If you want to accept electronic payments and print receipts, you should purchase your own equipment.
• High annual cost. For 12 months of rent, you will give away an amount almost equal to the purchase of the device - from 30,000 to 40,000 rubles.

How to rent a box office?

Each company connects equipment in its own way.

An example rental plan looks like this:

• You register on the site and confirm your phone number via SMS.
• Go to your personal account and indicate the information of your organization: name, legal address, full name of the head, TIN, PSRN, taxation system.
• Sign an agreement with the tenant.
• Choose the number of devices you need.
• You pay rent.

The following steps are completely the same as the usual registration of a cash register:

• Conclude an agreement with the operator of fiscal data. It is most profitable to work with OFD, with which the tenant cooperates.
• Enter the online cash register into the database of the Federal Tax Service and activate the fiscal drive.
• Register the device on the OFD website.
• Integrate CCP with the necessary systems.

How does the rented online cash desk work?

• On the company's website, the client pays for the purchase using a card, Yandex.Money, Webmoney or Qiwi service.
• Information about the payment is transmitted from the web resource to the cashier.
• KKT generates an electronic check, similar to a standard paper one.
• Fiscal data is transmitted from the online cash register to the OFD.
• The operator sends the check to the buyer by mail or via SMS.

From which companies can I rent an online cash register?

• Atol.Online. Provides free connection. The monthly payment is 3,000 rubles, when renting two or more cash desks - 2,000 per unit. The cost of FN is 5,200.
• Orange Data. Connection price - 2,000 rubles per unit, two or more cash registers - free of charge. The monthly payment is 2,000 rubles. The cost of FN is 5,200.
• Starrus Check online. You can connect the cash desk for 1,500 rubles. Payment per month - 1,900. Price for FN - 4,900 rubles.

If you plan to purchase online cash registers in the future, but at the moment there are not enough funds for this, renting devices for a short time will be the most profitable option. In the case when you can immediately pay the entire amount for a new type of cash register equipment, we recommend that you purchase it without spending extra money on rent.

Attention! This material is about how to withdraw cash registered in the tax. If you are interested in how to remove a report from the cash register Z (regular withdrawal of the cash register), click !

Entrepreneurship is not always easy and cloudless. Sometimes it also happens that you have to turn off the business, and store all the working equipment in the far corner. But if the counters, furniture, computers, and so on, you can simply hide away or try to resell, then you need to deal with cash registers differently.

Before you finally put it on the shelf or put it up for sale, it is necessary to deregister it with the tax office.

And you need to do this not only in case of business closure, but also in some other situations. Let's explore this topic in more detail.

We remove cash registers from the register: reasons

The need to completely deregister cash registers with the tax authorities or re-register them may arise under a variety of circumstances. It could be:

• liquidation legal entity(enterprises or organizations) as well as the closure of IP;
• voluntary replacement of a cash register with a more functional and new model;
• forced replacement of obsolete cash registers due to the fact that it was deleted from the list state register. You can operate the cash register for no more than 7 years from the date of its release;
• theft of cash registers. In this case, it will be necessary to present a certificate from the police to the tax specialist;
• leasing, donating, or selling to another company or individual entrepreneur;
• force majeure circumstances (fires, floods, destruction of buildings, etc.);
• changes in the relevant part of the legislation;
• in cases where the cash register for any reason is not used in work. This is especially important if its further use is also not planned, but, at the same time, both company employees and unauthorized persons have access to it. To avoid unauthorized and uncontrolled use of the cash register, it must be deactivated.

Why remove cash registers from the register in the tax

It is necessary to remove cash registers from tax authorities, regardless of what caused the termination of their use. It must be remembered that the data on each used fiscal registrar or cash register is in the database of the tax service. And if so, it means that they must necessarily be subject to regular maintenance and timely maintenance.

If the cash desk is not deregistered, representatives of the tax inspectorate can drop in at any time to check for the correct issuance cash receipts buyers or service users.

This is especially true for individual entrepreneurs, since it is they who, in which case, are the easiest to find (at the place of residence indicated when registering an individual entrepreneur with the Federal Tax Service). The most unpleasant thing will be if a representative of an organization or an individual entrepreneur cannot answer the question of where the cash register equipment registered to his company is located.

And of course, it is worth remembering that without removing the cash register from the tax office, it will not be possible to sell or donate it.

The procedure for removing cash register equipment from registration

In short, the process of removing KKM from tax records takes place in several stages:

1. preparation of a set of documents;
2. advising and involving an employee of the service center in the procedure;
3. visit to the tax office.

If everything is done in order and correctly, then the process of deregistration of the cash register will take no more than half an hour.

What is important when deregistering a cash register

The main purpose of the operation to remove the cash register from registration with the tax authorities is to enable them to check how much the information in the cash register corresponds to the information fiscal memory, as well as the subsequent deactivation of the apparatus, and the transfer of ECLZ data for storage. It should be noted here that there is no strict regulation of this procedure, therefore each region of the Russian Federation regulates this process in its own way.

Before leaving for territorial department tax service, it is necessary to clarify exactly what requirements are imposed on the procedure for deregistration of the cash desk by the very department of the IFTS in which it was registered.

Attention! Sometimes tax authorities require that the removal of fiscal reports from cash registers is carried out only in the presence of their representative. In this case, you need to agree in advance with an engineer from the center Maintenance that he could drive up to the tax office at a certain time. An individual entrepreneur or an employee of a company applying for the removal of KKM from registration must have everything with them Required documents and the checkout.

It should be noted that not all territorial inspectorates are so strict about this process. Some do not require cash machines to be brought to them and invite technical specialist, they are limited to checking documents, the main thing in which is the correct execution and resolution of a certified technical center.

In even more simplified schemes, employees of service centers independently remove the EKZL block and collect all documents to deregister the cash register with the tax office. At the same time, the owner of the cash machine only needs to personally drive up to the tax office with a statement or send a representative there with a power of attorney. This must be done either on the same day, or, if it is established in the rules of the local territorial tax inspectorate, within three days.

Before you remove the cash register from tax records, you need to make sure that all tax reporting for the current time has been submitted in a timely manner, there are no debts to the tax authorities, and all bills from the organization servicing the equipment have been paid.

In addition, it will not be superfluous to once again check the correctness of entering information into the journal of the cashier-operator, and check the maintenance journal.

Documents for the withdrawal of cash register for tax

After all the necessary preliminary checks and operations have been completed, it's time to start compiling a package of documents for the tax office. It includes several important documents, without which it is impossible to remove the cash register from registration. Here is a list of those documents:

• a card issued upon registration of a cash machine in the tax office;
• personal passport of the applicant or representative by proxy;
• technical passport of cash registers and separately passport of the EKLZ block;
• journal of the cashier-operator;
• call log of technical specialists;
• a copy of the balance sheet certified by the tax inspectorate for the last reporting period;
• from LLC;
• book of income and expenses from IP.

The last two documents are not required, but in some cases the tax inspector may ask for them to fully analyze the information on the cash register.

From the employee of the service center, the tax authorities will require:

• a receipt with a fiscal report for the entire time of using the cash register;
• the act of taking readings of cash meters;
• one check-report for each last three years of operation of the cash desk;
• monthly fiscal reports also for a three-year period;
• a receipt for closing the device's memory archive;
• report on the ECLZ memory block;
• act on the transfer of ECLZ for storage. By the way, it must be stored for at least five years from the moment the cash register is deregistered in case of a possible tax audit.

After all the above documents are given to the tax inspectorate specialist, and the procedure for deregistration of the cash register is completed, with cash register you can do whatever you want: sell, rent, give to the commission department of the technical center, donate, just put in a corner. However, it is worth remembering that if the cash desk model is deleted from the state register, its further use will be impossible. In this case, the cash register can only be thrown away.