Already in July 2017, a large number of business entities, in accordance with the rules of law, must use new control equipment for cash transactions, which involves storing information on completed transactions on the Internet. Therefore, these machines are called online cash registers. Consider an online checkout from 2017 - who should switch to a new cash register.

At its core, an online cash register is a special device that records information about the receipt of cash proceeds on fiscal media, as well as with access to the Internet.

In order to transfer information about punched checks to a special site. The business entity itself, the tax authorities, and the buyer or customer have access to it.

Therefore, enterprises and individual entrepreneurs must necessarily draw up agreements with who, at a professional level, are engaged in storing information from online cash registers, and, if necessary, transferring the information they have to the tax authorities.

Like the previous generation of cash register machines, the online cash register has a serial number located on the outer case of the machine, a means for printing control receipts (except for some online cash registers intended for trading via the Internet), and a clock mechanism for recording the time of the transaction.

The main purpose of the introduction of new cash registers was the establishment of complete control of the Inspectorate of the Federal Tax Service over all receipts of taxpayers' income to verify the correctness of the calculation of mandatory payments to the budget.

Legislation requires that an online cash register check contains a number of mandatory elements:

• First of all, they include the name of the product (service, work).
• Quantitative measurement.
• Price and purchase amount.
• Also a QR code with which you can check the validity of the check on the tax website.

Attention! Also, the buyer may ask to provide a copy of the receipt in electronic form to him by e-mail.

This is the main difference between online checkouts and previous generation devices. In this regard, the use of old cash registers from the second half of 2017 is prohibited, and registration is not carried out after January 2017.

Business entities can modernize old KKA by installing special devices for communication with the Internet on them. However, it should be borne in mind that not all devices can be upgraded, and its cost may not be much less than a new cash register.

Who should apply online cash registers from 2017

Since 2016, the new KKM could be used by any business entity on a voluntary basis. The new law determined - who applies online cash registers from 2017. The terms of the transition of existing companies, as well as for new companies - with or.

The regulations established a transition period during which companies and individual entrepreneurs could gradually switch to the new regulations. During this period, it was possible to use EKLZ, but registering CCPs with them and extending their validity was already prohibited.

From the second half of the year, all taxpayers who are in the general and simplified taxation systems must use only online cash registers when accounting for cash income. This is primarily due to the fact that they keep records of actual income for tax purposes.

Attention! New changes in the legislation determined the obligation of alcohol sellers to purchase new devices from March 31, 2017. The same law first determined the obligation to establish online cash registers for individual entrepreneurs and companies on UTII. However, in the subsequent clarification, the terms for the vendors and those who apply were postponed.

Who should switch to a new CCP from 2018

From the 2nd half of 2018, an online cash register will become necessary for individual entrepreneurs on a patent and subjects who use the imputed taxation system. This category of business entities is currently exempted from the use of online cash registers, due to the fact that their taxation is not based on actual income. Therefore, the regulatory authorities have given them some relief for now.

But from the 2nd half of 2018, all business entities will have to use online cash registers, not only those who are on and.

Attention, changes! On November 22, 2017, amendments were made to the law according to which the need to use cash registers for these categories of business is postponed from July 1, 2018 to July 1, 2019. Those. the obligation to install online cash registers was postponed for a year.

In what case is it possible not to use online cash registers?

The legislation defines a list of companies and entrepreneurs who, even from the 2nd half of 2018, have the right not to use online cash registers.

These include:

• Entities involved in the sale of goods from vehicles.
• Entities involved in the sale of goods in unorganized and not equipped markets and fairs.
• Selling goods from tank trucks.
• Selling magazines and newspapers in kiosks.
• Selling ice cream, drinks in non-equipped kiosks.
• Subjects repairing shoes.
• Subjects repairing and manufacturing keys, etc.
• Individual entrepreneurs leasing premises owned by the right of ownership.
• Pharmacy points located in rural clinics, medical assistant points.
• Enterprises and individual entrepreneurs whose economic activities are carried out in remote areas and localities. The list of such territories is determined by federal legislation.

It is important to understand that if the taxpayer conducts activities only using non-cash payments, that is, he does not have cash proceeds, he does not need to use the online cash register.

Attention! It is also allowed not to install online cash registers for credit organizations, enterprises on the securities market, catering in kindergartens, schools, other institutions and educational institutions.

The new devices can be used on a voluntary basis by religious organizations, sellers of postage stamps, as well as persons selling handicrafts.

Benefits when using new CCP

Legislatures are currently considering a draft act, according to which entities applying UTII and PSN will be able to receive a tax deduction of 18,000 rubles if they purchase a cash register with an Internet connection and use it.

This tax reduction can be made with the purchase of each new device. It is assumed that the date of purchase of the online checkout should be no earlier than 2018.

The project provides for the possibility of transferring the unused deduction in whole or in part to the next tax periods.

Important! There is a limitation according to which the deduction can be used only once for a given car. Therefore, the implementation of the transition from UTII to PSN and vice versa will not allow you to use this benefit a second time.

At present, there is a growing dissatisfaction of the subjects on the simplified tax system, as they also want to receive this benefit. However, until now, the norms establishing the possibility of using benefits when purchasing online cash registers remain only projects.

The cost of switching to new cash registers

The law requires the use of devices with sending data to the Federal Tax Service. Using old cash registers with EKLZ is now prohibited. Until the beginning of the second half of 2017, all subjects were required to either buy new devices or carry out the modernization procedure.

In the second case, equipment manufacturers have released sets that allow you to re-equip the apparatus using EKLZ to install a fiscal accumulator. The price of the upgrade kit, based on the cash register model, varies from 7 to 16 thousand rubles.

The modernization process usually includes the installation of a fiscal drive, equipment for connecting to the Internet. When choosing this approach, it is necessary to analyze how many products will be in the item, as well as how many operations there will be.

If a significant size of these indicators is expected, then it is more expedient to purchase a new cashier designed to work with a large list of goods.

The order of service of cash registers

The new act on cash offices canceled the obligation to periodically check and service new devices in specialized workshops.

After purchasing an online cash register, the owner himself decides to call a specialist in order to carry out preventive maintenance or carry out repairs. It is expected that such functions will still be performed by service centers.

Also, the new law canceled the obligation of centers, when performing work on the repair or maintenance of cash registers, without fail to register with the Federal Tax Service. It is planned that thanks to this new specialists and firms will come to the industry.

Due to the cancellation of compulsory service, owners of KKT now have the opportunity to choose:

• Make a long-term contract with the service center;
• Engage the center specialists only in the event of a cash register malfunction;
• Hire foremen who do not work in KKT service centers, but have all the necessary knowledge to repair the cash register;
• If the company has a lot of new devices, then you can include in your staff a separate specialist who will deal with the repair and maintenance of cash registers.

Features of cash discipline

Before the introduction of online cash registers, the cashier was obliged to draw up documents KM-1 - KM-9, including:

• Act on the return of funds to the buyer (KM-3);
• Magazine for a cashier-operator (KM-4).

Now reports similar to these are generated automatically due to the transfer of information to the Federal Tax Service. Therefore, the use of such forms is not required. However, organizations and entrepreneurs can use them on their own initiative, with an indication of this in internal administrative local acts.

Another key document, when using devices of the previous generation, was the Z-report. He had to be filmed at the end of the working day, and on the basis of his data, make entries in the cashier's journal.

Attention! Now the Z-report has been replaced by another document - the "Shift Closing Report", which is generated at the end of the working day, or with the transfer of the shift from one cashier to another.

Its main feature is that, like checks, it is also automatically sent to the Federal Tax Service. At the same time, the new report includes all information about the movement of money during the day: payment in cash, cards, refunds for each type of payment, partial prepayment, etc.

Features of the use of online cash registers for online stores

The main reason for the introduction of online cash registers is the control over the functioning of online stores.

Up to this point, entrepreneurs have opened sites for the sale of goods and services, and they accepted payment in electronic money. When such income came to internet wallets, it was difficult to track down and oblige taxpayers to pay tax on them.

Now the online store is obliged to use the checkout when selling any type of goods. An online checkout for an online store must send a purchase receipt to the customer by e-mail exactly in time after receipt of payment.

Attention! There is one exception to this rule - if payment is made according to a receipt or invoice and goes directly to the current account of a company or entrepreneur, there is no need to use a new cash register to fix this sale.

Also, the Federal Tax Service, by its order, clarified that the deferral for entrepreneurs and firms applying imputation or a patent also applies to online stores. This means that if an economic entity, according to the law, has the right not to use a new type of cash register now, but is obliged to do this only from the 2nd quarter of 2018, this also applies to online commerce.

The obligation to use an online cash register, as well as to send a check to e-mail, applies not only to payment by bank cards, but also to all types of electronic money.

For the device, which is used in online stores, there is one feature - if the payment is made electronically, then you do not need to withdraw a paper check, you just need to send an electronic one. Until recently, only one device of this kind was offered - ATOL 42 FS.

Nowadays, cash register manufacturers are moving in several directions:

• An attempt was made to integrate existing online cash registers with Internet sites using third-party programs. There are few such solutions at present;
• Specialized cash registers for Bitrix - connect to the server hosting the online store;
• Devices capable of both punching checks when accepting cash, and working with an online store only in electronic format.

Attention! The check that the cash register sends to the Internet buyer does not differ from a simple check, and contains all the same details. If the store delivers goods by courier with receipt of payment in cash, he needs to have a portable cashier with him in order to immediately punch the receipt. In such a situation, it is beneficial to have a machine that can work with paper checks and with online payments.

Features of the use of new KKM in alcohol trade

With the adoption of amendments to the law on alcohol regulation, as well as the introduction of new principles for conducting cash transactions, a contradiction arose between the laws. It affected entrepreneurs and companies that traded in beer and similar products.

So, according to 54-FZ, subjects who apply a patent or imputation are required to use online cash registers only from July 1, 2018. At the same time, Law 171-FZ determined that all business entities, regardless of the taxation system, must use cash registers when selling any alcohol from March 31, 2017.

On July 31, 2017, an amendment to 171-FZ came into effect, which determines that entities need to use the cash register, but in accordance with the provisions of 54-FZ.

This means that the law established the priority of the law on CCP, which means that an online cash desk for individual entrepreneurs selling beer and companies on an imputation and a patent will be required only from mid-2018.

Attention! The amendment applies to those who are on the PSN or UTII. If an individual entrepreneur or a company selling beer uses the OSN or STS, it was necessary to switch to a new cashier from 01.07.17.

It is important to remember that this applies specifically to low-alcohol products, which do not have the necessary labeling and cannot be fixed through the EGAIS system.

If an entrepreneur or firm sells labeled alcohol, they are obliged to use the cashier regardless of the tax system.

Important! When choosing a cash register, such entities need to remember that they must be able not only to send checks to the Federal Tax Service, but also to interact with the EGAIS system.

Descriptions of changes in the procedure for installing, registering and using cash registers.

- Prerequisites for the introduction of online cash registers.

The purpose of making changes to the procedure for working with cash registers is to increase control over compliance with cash discipline... The analysis of revenue accounting will be automated, there will be no need for a constant check of cash registers.

New law enhances consumer protection... The new procedure for the use of CCP provides for the possibility for buyers to receive electronic receipts, which will be available at any time, which increases the protection of consumers in resolving conflict situations.

- New rules for the use of CCP.

According to the new procedure, cash registers must be connected to the Internet. Information about all checks will be sent to the FTS server via electronic communication channels using a qualified digital signature.

To record, store and broadcast information about all payments made during the year, special blocks will be connected to the cash register - fiscal accumulators (FN)... In fact, fiscal drives will replace EKLZ (electronic control tape protected). After switching to online checkouts, there will be no need to change EKLZ annually. However, the FN will also require replacement for the Organization on the main taxation system, replacement will be required in 13 months, for legal entities. persons and individual entrepreneurs using specials. modes - once every 3 years.

Information about cash receipts will be transmitted to the FTS server through authorized companies Fiscal data operators (OFD)... The task of the OFD is to obtain information about a new check, check its authenticity, protect the check with a fiscal sign and send the information back to the cashier and to the FTS server. The transfer of information will be automated as much as possible and will not require additional actions from the cashiers.

If the buyer requests, an electronic check must be sent to him in electronic form to the specified phone number or e-mail.

After the transition to a new procedure for using CCP, the requirement for the mandatory conclusion of contracts with Technical Service Centers (TSC) is removed.

In addition, registration of online cash registers can now be carried out via the Internet without a personal visit to the Federal Tax Service.

- Who is subject to the law on the new procedure for the use of online CCP.

Even those entrepreneurs who are currently exempted from using cash registers will be required to use online cash registers.

The new law clearly states who can not apply the CCP, the list of persons is closed, and is not subject to "arbitrary expansion". The following are exempted from the use of CCP:

credit institutions using ATMs;

sellers of newspapers and magazines;

church organizations;

conductors and drivers selling tickets;

issuers of securities;

sellers in retail markets, fairs;

traders of ice cream and soft drinks on tap;

porters at train stations and airports;

by persons engaged in miscellaneous trade.

Key dates for the transition to a new procedure for using the CCP.

Fines for violation of the procedure for using the CCP.

The new law has seriously increased the fines for violating the use of CCP. And new fines are effective from 15 July 2016... Instead of a fixed amount of the fine, for some violations, the punishment will depend on the amount of proceeds received in violation of the law.

For making settlements without using an online cash register:

For physical persons - 50% of the proceeds, but not less than 10,000 rubles.

For legal entities persons - from 75% to 100% of the proceeds, but not less than 30,000 rubles.

For repeated violations:

For physical persons - disqualification for up to 2 years.

For refusing to provide an electronic check:

For physical persons - 2,000 rubles.

For legal entities persons - suspension of the outlet for up to 4 months.

Stages of the transition to online cash registers and the cost of switching to an online cash register.

The process of switching to using online cash registers differs depending on whether a new cash register will be used or the organization wants to keep the existing one.

- Updating the existing CCP.

1. Purchase a KKT upgrade kit and cash register software update... Most cash register manufacturers state that most previously released cash register models will KKT modernization kits developed, which will allow you not to purchase new cash registers, which means you will save some money. Manufacturers have not yet announced final prices. It is expected that the KKT modernization kit will cost 8-10 thousand rubles.

2.Deregister the existing cash desk with the Federal Tax Service.

3.Upgrade the cash register and install / update the cash register software... To modernize the cash register, you will need to "reflash" the cash register. It should also be remembered that in addition to the cash register, it may be necessary to update the software used. 1C firm promptly supports changes in legislation in its programs, if there is a valid 1C: ITS agreement, the program will be updated at no additional cost.

4. Conclude an agreement with the Fiscal Data Operator(OFD). We can assume that all the main specials will become such. operators for submitting reports to regulatory authorities. ...

5. Purchase and install the Fiscal Drive (FN). The preliminary announced cost of FN for one cash register is 6,000 rubles.

In total, the cost of switching to online cash registers in case of modernization of the existing cash register will cost 17,000 - 19,000 without additional cost of services.

- Purchase a new cash register.

1. Buy a new cash register... It is expected that there will be a wide selection of cash registers from different manufacturers, so the cost of online cash registers will not be higher than existing models. The expected cost of the new cash register is from 11,000 rubles.

The rest of the stages in order and cost coincide with the option of modernizing the existing CCP.

2. Conclude an agreement with the Fiscal Data Operator (OFD)... We can assume that all the main specials will become such. operators for submitting reports to regulatory authorities. The expected cost of an annual contract for one CCP will be about 3,000 rubles.

3. Purchase and install the Fiscal accumulator (FN). The preliminary announced cost of FN for one cash register is 6,000 rubles.

4. Register the modernized cash register according to the new procedure... Registration can be done through the taxpayer's personal account on the FTS website.

The total cost of purchasing a new cash register without additional services is approximately 20,000 rubles.

Despite the one-time costs for the purchase and registration of online cash registers, it is assumed that the transition to a new procedure for using cash registers will allow companies to save in the future:

for organizations that previously should not have used cash desks, it is assumed that a tax deduction is provided for the amount of expenses incurred for connecting a KKT in the amount of up to 18,000 rubles.

other organizations will be able to save on the maintenance of cash registers. In comparison with the current procedure, savings are expected on the maintenance of the central heating center and the cost of the EKLZ.

Proposal for connecting online cash registers

Company 1C: Franchisee Victoria connects organizations and individual entrepreneurs to a new procedure for using turnkey cash registers.

1C: Franchisee Victoria:

helps to choose the best option for using cash registers;

configures the software to work according to the new order of using the CCP;

helps to register cash registers according to the "new order".

Answers on questions.

What is an OFD?

Fiscal data operator (OFD) is a specialized organization authorized by the Federal Tax Service to collect, verify, transfer and store information on cash payments made.

What is FN?

Fiscal accumulator (FN) is a special unit that accumulates and translates information about cash payments made. Analogue of EKLZ. Requires periodic replacement Organization on the main taxation system after 13 months. For legal entities persons and individual entrepreneurs using specials. modes - once every 3 years.

What to do if the Internet is lost in the store?

Information about the performed cash payments must be transferred to the OFD within 30 calendar days from the date of the receipt. During this period, it is necessary to restore the Internet.

What to do if there is no Internet in our village?

For stores located in remote and rural areas, where there is no Internet, it is possible not to transmit information to the OFD, provided that the buyers are provided with settlement documents. The list of settlements for which the privilege is provided can be clarified in the territorial offices of the Federal Tax Service.

Can a buyer refuse to provide an electronic check?

At the request of the buyer, the seller is obliged to provide an electronic check. For refusal or non-compliance with the requirement, serious fines are provided.

More sellers should use online checkouts from 2018. Officials have made changes to the law on CCP and added to the list of those who must switch to the new CCP. First of all, the amendments affected sellers on UTII and patent.

Important news: From January 1, 2019, it will be more difficult for companies to work with online CCP without disruption. Because of the urgent need to reformat the cash register. About this already.

Who needs online checkouts in 2018

Recall that the transition to new equipment began in 2017. Almost all companies and entrepreneurs are already using cash registers with the ability to send information on checks to tax authorities online. Exceptions were for imputation, provided that the buyer, upon request, is issued a document of payment (sales receipt, receipt, etc.). Under the same condition, entrepreneurs on a patent were also exempted. This was the first stage - from February 1, 2017.

An even larger group of sellers who were allowed not to switch to online cash registers are companies and individual entrepreneurs who perform work or provide services to the population. They have the right to work without a CCP, subject to the issue. This was already the second stage of the transition from July 1, 2017.

The third stage fell on July 1, 2018. From this moment, KKT are obliged to apply companies to UTII that operate in the field of retail trade and catering. Also, the obligation arose for entrepreneurs on UTII or a patent for the same activity, but with one condition - they have hired personnel.

Companies and individual entrepreneurs that provide catering services and have employees are also required to switch to new online checkouts from July 1. But most of all, it was with the transition to updated equipment from sellers who use electronic means of payment in settlements (online bank, mobile bank, e-wallets). The exception is those who and those who.

« It was assumed that from July 1, 2018, the transition to online cash registers will be completed, but some businessmen were given a delay until July 1, 2019. Who should switch to online checkouts as early as July 1, 2018, and who can postpone the transition for another year, see the table.»

Important: FTS cancels tax reporting

Entrepreneurs on the simplified tax system who use online cash registers will be exempted from tax reporting. This is a new grandiose project launched by the Federal Tax Service. We found out the details.

The transition to the new rules of work will be gradual. It is planned to complete it no earlier than 2020. The first who will be exempted from tax reporting are entrepreneurs on the simplified tax system with an object of income who conduct retail trade. According to them, the easiest way to trace the chain of control over the goods, noted in the Federal Tax Service. If the experiment is successful, companies will start connecting to it.

How some cheated with old cash registers

The easiest and cheapest way that some sellers have used is not to punch checks or issue check surrogates to buyers. It looks like the same check, only it was punched at the checkout, which is not registered with the IFTS, although the mark "EKLZ" is stuck on it. Unscrupulous employees of the Central Service Center could for 500 rubles. “Forget” to stick a protective seal on the cash register so that the seller can take out the EKLZ and punch the checks uncontrollably.

A more complicated and expensive way is to reflash the cashier. For example, to install a program, thanks to which some checks will be registered on EKLZ, while others will not. An additional technical device was sometimes suggested as a "useful" appendage to the "malicious" program. For example, a hidden button under the cashier's foot. I pressed the button and the check was not registered. For breaking the cash register they asked for 20,000-30,000 rubles.

Will it work out in new KKT

Of course, there are craftsmen who will try to hack online CCPs as well. But it will be much more difficult to do this, since the information security technology has changed. If you do not delve into the terms, then we can say that it is many times more difficult to deceive the fiscal accumulator than EKLZ. Cashier models enter the register of the Federal Tax Service after they pass three stages of verification, one of which is carried out according to an openly published method. The OFD monitors that the company sends reliable information to the Federal Tax Service. People's control will also join. To this end, the Federal Tax Service is already developing an application for smartphones, which will determine in seconds what the buyer has in his hands - a real check or a filkin letter.

What is special about the CCP, see the diagrams and tables.

How to work with electronic cash registers

FTS is responsible for online cash registers

The law provides incentives for companies from hard-to-reach, remote and remote areas. The officials replied,.

The timing of the transition to online checkouts is not the same for everyone. There is a category of "beneficiaries" who are allowed to move to online cash registers gradually, and not immediately from February 2017, under the new rules.

We will advise you on the timing of the transition to the online checkout.

Leave your phone number, we will call you back and answer your questions!

When the new version of Law No. 54-FZ came into force and why is this date important?

On the basis of clause 1 of Article 7 No. 290-FZ, the new version of Law No. 54-FZ entered into force on July 15, 2016. The exception is certain provisions for which their own deadlines have been established.

July 15, 2016 is perceived by many as a duty from this date to make a mandatory transition to online cash registers. But the specified date is important in that for individual organizations and entrepreneurs (hereinafter referred to as enterprises) from July 15, 2016, the retroactive force of the law is in effect. In other words, the new edition of No. 54-FZ allows you to use its old provisions, which were valid until 15.07.2016.

Important: Article 7 of Federal Law 290-FZ is amended, which for some small business representatives postpone the transition to online cash registers until July 01, 2019.

In addition, from July 15, 2016 to January 31, 2017 inclusively, provisions No. 54-FZ on the mandatory conclusion of an agreement with the OFD operator and on the transfer of data with its help to the tax authorities on the basis of clause 5 of Article 7 No. 290-FZ may be applied enterprises are still on a voluntary basis. But already from February 1, 2017, this voluntary procedure turns into an obligation.

When there is a mandatory transition to online checkouts

From February 1, 2017, those entrepreneurs and organizations for which Article 7 No. 290-FZ does not provide for the right to a deferral are required to switch to online cash registers and start transferring their data in settlements to the tax authority through fiscal data operators (FDOs).

From that moment on, for these persons, the possibility of using cash registers in the old manner is lost. But not at once!

Find out about the timing of the transition to the online checkout!

Leave your phone number, we will call you back and answer your questions!

You can use the cashier in the old way until July 01, 2017.

On the basis of clause 3 of Article 7 No. 290-FZ, enterprises are allowed to:

• until 31.01.2017 (inclusive!) register cash registers in the manner prescribed by the old edition of Law No. 54-FZ, in force until 15.07.2016, and regulatory acts adopted in accordance with this edition of the law;

• it will be possible to apply, re-register and de-register cash registers, including those registered according to the old procedure (up to January 31, 2017 inclusive), in accordance with the old version of Law No. 54-FZ and the normative acts adopted on its basis , but only until 01 July 2017.

In other words, if an enterprise, which is obliged to use CRE in calculations, decides to register cash registers in the same manner, then until January 31, 2017 it will be able to do this, and already on February 1, 2017 it will be denied this. At the same time, from July 1, 2017, such an enterprise will have to make a mandatory transition to online cash registers.

The timing of the transition to online cash registers for various categories of entrepreneurs can be found IN THE TABLE (PDF file).

In addition, despite the fact that paragraph 3 of Article 7 No. 290-FZ, it is indicated that the re-registration of cash registers registered before 02/01/2017 can be carried out according to the old procedure until 07/01/2017, the tax inspectorate approves that the re-registration of such a cash register can also be performed only until February 01, 2017 and not later.

And from February 1, 2017, everyone who applied for registration of a cash register will be required to conclude an agreement with the OFD operator and begin to transfer fiscal information to the tax authorities in the process of settlements with clients.

From this date, registration and re-registration of cash registers that do not support work with the tax authority through the OFD is not allowed.

The stages of the transition to online cash registers are shown in the table (clickable):

However, an exception is made by those enterprises that, on the basis of clause 7 of Article 2 of the already new edition of Law No. 54-FZ, operate in an area remote from the networks. Such enterprises can use CRE in the calculations, which does not transmit data through the operator of the OFD.

But it is possible to work with such cash registers only if the area is officially recognized as remote from the network by the state authority of the constituent entity of the Russian Federation. Moreover, this body should approve the list with such localities, based on the analysis of the provisions of clause 7 of Article 2 of the new edition of Law No. 54-FZ, after the entry into force of these amendments. Those. from July 15, 2016.

"... At the same time, the Federal Tax Service of Russia informs that in the presence of circumstances indicating that organizations and individual entrepreneurs have taken all measures to comply with the requirements of the legislation of the Russian Federation on the application of CRE (for example, they entered into an agreement with a manufacturer of fiscal accumulators on the supply of a fiscal accumulator ), then they are not held accountable (Interrelation of the provisions of parts 1 and 4 of article 1.5, part 1 of article 2.1 of the Code of Administrative Offenses of the Russian Federation).

The corresponding clarifications were given by the Ministry of Finance of the Russian Federation by letter dated 05/30/2017 No. 03-01-15 / 33121. "

Benefit for switching to online checkouts

It is not provided for everyone, but only for those to whom the old version of Law No. 54-FZ provided the right not to use cash registers in the calculations. These beneficiaries include:

• entrepreneurs who work on the patent tax system, and entrepreneurs and organizations that use UTII for those types of activities for which this regime is established on the basis of clause 2 of article 346.26 of the Tax Code of the Russian Federation (clause 7 of article 7 No. 290-FZ). But these persons may not apply CCP and not go to the online cash register until 01.07.2018, only on the condition that they issue documents at the request of their customers confirming the payments made. At the same time, for these purposes, the procedure for issuing and the requirements for these documents are established by the old version of Law No. 54-FZ. In addition, registration with the help of these documents is possible only for cash settlements and (or) settlements using payment cards in the acquiring mode;

• entrepreneurs and organizations that provide services or perform work, regardless of the taxation system they use, have the right, until July 01, 2018, also not to apply the CCP and not to switch to online cash registers (clause 8 of Article 7 No. 290-FZ). But this is possible only on condition that they issue strict reporting forms in settlements with clients in accordance with the requirements that were in force in the old version of Law No. 54-FZ. Moreover, the right to use SRF in the old manner until 07/01/18 applies only to cash payments and (or) using payment cards. Besides, important is the wording "doing the work", which is given in clause 8 of Article 7 No. 290-FZ, since in the old version of Law No. 54-FZ, strict reporting forms were issued only when providing services (!) to the population... And this is controversial;

• organizations and entrepreneurs to whom the old edition of No. 54-FZ granted the right not to apply CCP, retain this right until July 1, 2018 on the basis of clause 9 of Article 7 No. 290-FZ. These persons include enterprises, including those listed in clause 3 of article 2 of the old edition No. 54-FZ. For example, these are enterprises operating in hard-to-reach areas, etc. They begin to work, taking into account the new requirements, also only from July 1, 2018;

• entrepreneurs and organizations that trade using vending machines (vending) have the right, until July 01, 2018, also not to use CCP as part of these vending machines.

With the introduction of new rules for the application of cash registers, it became clear that most stores and retail outlets will not be able to avoid switching to cash registers with data transfer to the tax office. And entrepreneurs are increasingly asking themselves how much a CCP with the function of transferring information costs. Consider what it consists of POS printer price with data transfer to tax:

• Fiscal registrar. Manufacturers promise that prices for new devices will remain the same as now. Accordingly, this is from 18 thousand rubles and more. The cost of modernizing the old cash register is now estimated at 6 to 12 thousand rubles. This includes the cost of the fiscal accumulator (FN).
• Cash program. There can be completely different offers, from shareware to expensive. Let's estimate the cost of the software and its support as 10 thousand rubles per one checkout.
• Data transfer. The annual contract with the OFD will cost about 3 thousand rubles per year for one cash register with data transfer to the tax office. But you still have to pay for Internet access. It is expected to launch special rates from telecom operators for 1000 rubles per year. Total 4 thousand rubles per year.
• The TEC service becomes optional, according to the changed procedure, an entrepreneur can register a new cash register himself with the tax office, and even remotely on the website of the Inspectorate of the Federal Tax Service. This will require a CEP (Qualified Electronic Signature), which will cost about 1,000 rubles.

Thus, the price of switching to a cash register machine with data transfer to the tax office and work in the first 12 months will be from 21 thousand rubles in case of modernization of existing equipment. When buying a new fiscal registrar, the amount will be more, from 33 thousand rubles. If we consider the purchase of a traditional POS system for a store, then the transition to new KKM for transferring data to the tax office will cost at least 2-3 times more.

MoiSklad is a reliable cash register program, you can connect popular fiscal registrars from Atol, Shtrikh, Pyrite and Viki to it. Works on any computer, laptop or tablet. Having started using MoiSklad, you immediately get a full-fledged inventory accounting system.

Who should use cash registers with data transfer to the tax

The great news is that the state has provided for the phased introduction of cash registers with the transfer of data to the tax office. Consider who should use a CCP with the function of transferring information, and from what moment:

• Those who could NOT use cash registers before the adoption of the new law was granted a deferral until July 1, 2018. These are entrepreneurs on a patent, UTII and those who provide services to the population, drawing up a BSO. All of them can continue to work as before until 2018.
• Vending companies selling through vending machines also received a grace period until July 1, 2018.
• The text of the law contains a list of types of trading activities where it is allowed NOT to use cash registers. For example, this is the sale of newspapers and magazines and trade in markets and fairs.
• All other entrepreneurs from July 1, 2017 must use a CCP with an information transfer function. From February 1, 2017, the Federal Tax Service registers only cash registers of a new design; it will no longer be possible to open a retail outlet with an old cash register.