Advisor to the State Civil Service of the Russian Federation, Grade 3

Especially for the Taxcom company

The first stage of the massive transition to the use of online cash registers for settlements in the Russian Federation has already been completed, now the next one is underway. Let's take a closer look at who and how to prepare to work with online CCP next year.

From 2018, representatives of small businesses will be required to apply CCP. Indeed, according to the new version of the Federal Law of 22.05.2003 No. 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" (hereinafter - Law No. 54-FZ) in the scope of CCP included, including small businesses and individual entrepreneurs using the patent taxation system or the taxation system in the form of a single tax on imputed income, as well as persons providing services to the population. And the deadline for the transition to the new operating rules for this category of CCP users is July 1, 2018. At the same time, some simplified conditions for working with an online cash register are provided for small businesses, namely, a longer period of validity of the fiscal memory block (36 months), as well as the possibility of applying a tax deduction.

New users of KKT - organizations and individual entrepreneurs providing services to the population

The previous version of Law No. 54-FZ provides for the possibility not to use CCP when paying for services to the population, subject to the issuance of appropriate forms of strict reporting. There is no such exception in the new edition. Therefore, all small businesses and individual entrepreneurs providing services to the population, if their type of activity is not specified in paragraph 2 of Art. 2 of Law No. 54-FZ, are obliged from July 1, 2018 to use the online cash register for payments. Until this date, such organizations and individual entrepreneurs can work according to the old system, issuing strict reporting forms to buyers.

However, it is necessary to prepare for working with online CCP in advance. Moreover, the law does not prohibit moving to work under the new rules before July 1, 2018 on a voluntary basis. Obviously, this will help to secure your business processes from possible interruptions and to establish settlements using online technologies in a relaxed mode, without fear of penalties.

The list of organizations and individual entrepreneurs who can make settlements without the use of CRE in the implementation of certain types of activities and the provision of specific services is given in paragraph 2 of Art. 2 of Law No. 54-FZ. But such an exemption from the use of CCP is provided only if organizations and individual entrepreneurs do not use automatic devices in settlements with buyers, and also do not sell excisable goods.

In addition, organizations and individual entrepreneurs working in remote or hard-to-reach areas, in which cities, regional centers, urban-type settlements do not appear, have the right not to use CCP in settlements, but are obliged to issue a document confirming the fact of settlement to the buyer at his request (BSO) ... Specific lists of such territories are approved by the authorities of the constituent entities of the Russian Federation and are posted on their websites, respectively.

At the same time, one should not confuse the lists of remote or hard-to-reach areas with the lists of territories remote from communication networks, which are also approved by the state authorities of the corresponding constituent entities of the Russian Federation. Organizations and individual entrepreneurs, when making settlements in places remote from communication networks, must use a new CCP, but offline without online transmission of fiscal documents to the Federal Tax Service and download information from the fiscal accumulator to the tax office when it is replaced.

The group of new users of CRE from 2018 will also include companies and individual entrepreneurs who organize and conduct gambling, receive funds when selling lottery tickets, including electronic ones, accept lottery bets and pay out winnings when organizing and conducting lotteries.

In Art. 1.1 of Law No. 54-FZ, amendments have been made to the definition, according to which settlements should be understood not only the receipt or payment of funds using cash and (or) electronic means of payment for the goods, works, services sold, but also the above operations for organizing and conducting gambling.

In addition, in the new version of Law No. 54-FZ, as in the previous one, organizations and individual entrepreneurs engaged in the reception of scrap from the population are not exempted from the mandatory use of CRE. According to the new rules, the receiver of scrap must punch through the cashier's receipt for the amount issued for the accepted values. Organizations-buyers of precious metals, including, are not exempt from the use of CCP. At the same time, the new online cash registers, unlike the old models, have the ability to punch receipts for consumption when purchasing scrap of precious metals.

New users of KKT - organizations and individual entrepreneurs in special modes

Individual entrepreneurs at PSN, organizations and individual entrepreneurs at UTII must also use CCP in cash settlements with consumers from July 1, 2018.

Until the deadline established by law, such organizations and individual entrepreneurs have the right to work as before without a cash register, drawing up sales receipts, receipts and strict accountability forms (BSO) to buyers according to the old rules. This year, Law No. 54-FZ is still allowed to draw up these documents by hand, as well as print them on old, even deregistered, cash registers with the same details without online transmission of data to the tax office.

In the event that an organization combines two taxation regimes, that is, for one type of activity it is on the general taxation system or a simplified one, and otherwise pays UTII, then go to work with an online cash register in the part of the activity that is subject to UTII, necessary no later than July 1, 2018... But when combining different modes of taxation of activities, in order to avoid confusion, it is better not to wait for this date, but to start using the online cashier in advance in terms of applying UTII.

The procedure for switching to work with an online cash register

When switching to online cash registers, first of all, it is necessary to decide on the model of the cash register according to the business requirements and the specifics of the activities carried out. There is a wide selection of new online CCPs on the market today. But when buying a cash register, you must remember that you can only use those models that are included in the register of cash registers approved by the Federal Tax Service of Russia. Also, as part of the cash register, it is necessary to use only the fiscal accumulator that is included in the register of fiscal accumulators approved by the Federal Tax Service of Russia.

Only cash registers and fiscal accumulators approved by a higher tax authority can ensure the lawful transfer of information about settlements to the tax authorities through fiscal data operators, as required by the new legislation.

For the convenience of CCP users, a special service has been developed on the official website of the Federal Tax Service of Russia (www.nalog.ru), in which, knowing the model and serial number of the CCP or fiscal drive, you can quickly check whether they are included in the register. Each of them has a certificate of conformity issued by an expert organization.

The purchased cash register must be registered with the tax authority. But it is possible to register a new KKT model only if it meets the requirements of the new edition of Law No. 54-FZ. It is very convenient to register in electronic form through the Personal Account of the taxpayer on the official website of the Federal Tax Service of Russia or the Personal Account of the selected operator of fiscal data (hereinafter referred to as the OFD).

Recall! For registration, a taxpayer needs a key certificate of an enhanced qualified electronic signature, which gives the document the necessary protection.

You can find out detailed information on choosing electronic signature keys on the page.

In addition, to register a cash register with a tax authority, you must have an agreement with a fiscal data operator. An OFD means a legal entity created in accordance with the legislation of the Russian Federation and located on its territory, which has received permission from the Federal Tax Service of Russia to process fiscal data.

It is impossible to work with the cash desk according to the new requirements without the CRF. Note! The FDO's responsibilities include processing fiscal data, including obtaining information, checking its accuracy, recording, organizing, accumulating, storing in an uncorrected form, retrieving, using, transferring to the tax authorities in the form of fiscal documents, providing tax authorities with such data and access to them , as well as ensuring the confidentiality of the data provided by the company.

It offers you not only fast and secure transfer of fiscal data, but also convenient services of your Personal Account, which allow you to control the operation of retail outlets from anywhere, including using a smartphone or tablet.

Registration begins with filling out an application for registering a cash register using an existing template in the Personal Account. To do this, it is necessary to indicate data about the organization or individual entrepreneur who is the user of the CCP, the manufacturer of the CCP and its serial number, the manufacturer and copies of the fiscal accumulator, which is built into the CCP.

Further, information about the registration number of the CCP is received from the tax authority and a report on the registration (fiscalization) of the CCP is generated no later than the next business day after receiving the registration number. To do this, you need to enter a number of parameters into the CCP, including the TIN and the registration number, which is generated for this copy of the CCP by the tax authority. The cash register will remember the entered data in an uncorrected form and send to the tax authority a report on the registration (fiscalization) of the cash register.

Completes the procedure for obtaining a registration card KKT from the tax authority after checking the provided data in electronic form through the "Personal Account". A certified copy of this document can be obtained, if necessary, on paper by contacting the relevant tax office.

Thus, the procedure for registration (re-registration and deregistration) of a cash register is simplified by law. Taxpayers are now registering cash registers remotely through the electronic service "Personal Account" Moreover, the procedure is performed immediately on the day of application. In addition, there is no need to visit the tax authority and present it to the cash register inspector, as well as involve a specialist from the Technical Service Center in this.

Tax deduction

A tax deduction will be provided to support a small business and compensate for the costs incurred for the purchase of online cash registers for a certain category of taxpayers.

According to the draft federal law No. 18416-7 "On amendments to the Tax Code of the Russian Federation and on the establishment of the deflator coefficient necessary for the application of Chapter 26.3 of the Tax Code of the Russian Federation for the period 2017-2019", adopted by the State Duma in the first reading, individual entrepreneurs on UTII and PSN will receive the right to a tax deduction in the amount of the cost of purchasing a CCP included in the register and ensuring the transfer of fiscal documents to the tax authorities through the fiscal data operator, but not more than 18,000 rubles per cash desk used at each place of settlements with customers.

According to the general rule, in the event that payment for goods sold, work performed or services rendered is carried out by means of cash or plastic cards, organizations and entrepreneurs acting as a seller are obliged to apply CCP. The use of cash registers is regulated by the Federal Law of 22.05.2003 N 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) payments using payment cards."

The buyer at the time of payment is issued a printed cash register receipt, which confirms the receipt of payment. The cash register receipt must contain the obligatory details stipulated by the Regulations on the use of cash registers in the implementation of cash settlements with the population, approved by Resolution of the Government of the Russian Federation of July 30, 1993 N 745. In particular, such details include the date and time of purchase. The time of purchase indicated on the punched-out cashier's receipt should not differ from the real time of cash payments. The discrepancy between the time on the cashier's receipt and the real time of payment should not exceed 5 minutes (Resolution of the Supreme Court of the Russian Federation of 11.05.2012 N 45-AD12-4).

Before KKT, everyone is equal

The obligation to use cash registers does not depend on which taxation system the seller is on - traditional or simplified. The status of the buyer cannot exempt from the need to use cash registers: it is an organization, an entrepreneur (hereinafter referred to as an individual entrepreneur) or an ordinary citizen.

CCP is used regardless of whether it is an advance payment or payment for goods (works, services) already shipped.

It also doesn't matter if the seller gets paid for their goods or acts as an intermediary.

Thus, in itself, the settlement in cash in most situations entails the obligation to use CCP. However, there are exceptions to this rule.

Exceptions to the rule

If cash is received for operations not related to the sale of goods, performance of work or provision of services, the CRE does not apply (Letters of the Ministry of Taxes and Tax Collection of Russia dated 02.11.2004 N 33-0-09 / 691, dated 05.05.2004 N 33-0-11 / 320). In this case, in accordance with the Directives of the Bank of Russia dated 03/11/2014 N 3210-U "On the procedure for conducting cash transactions by legal entities and a simplified procedure for conducting cash transactions by individual entrepreneurs and small businesses", the receipt of cash is confirmed by a receipt for an incoming cash order.

CCP does not apply:

• upon receipt of cash in connection with the return of the reporting amounts,
• when receiving a loan in cash,
• when the loan amount and interest for the use of borrowed funds are returned, for the realized property rights (for example, the sale of a share in the authorized capital of an LLC), as payment for a share in the authorized capital of an LLC, in the form of forfeits (fines, penalties).

In addition, cash registers are not used in the case of receiving cash as a charitable contribution or as dividends.

Committees should not use CCP when accepting cash from commission agents. We are talking about the proceeds received by the commission agents for the goods sold.

Should but not obligated

There are situations in which the seller can do without the use of CCP, despite the fact that cash was received as a result of the sale of goods, the performance of work or the provision of services.

The list of such cases is given in article 2 of Law N 54-FZ.

CCP does not apply:

• when paying for services to the population, subject to the issuance of strict reporting forms;
• when selling newspapers, magazines and related products through newsstands, if the share of newspapers and magazines in the total turnover is 50% or more;
• when trading from open counters in markets, fairs and exhibition complexes, except for trade in non-food products from open counters inside covered market premises;
• when selling lottery tickets;
• when selling food to schoolchildren and school employees during training sessions;
• for retail trade from hand carts, baskets, trays, except for trade in technically complex goods and food products that require special storage and sale conditions;
• when selling ice cream and soft drinks in bulk in kiosks;
• when selling kvass, milk, vegetable oil, live fish, kerosene from tanks;
• when selling vegetables and melons;
• when accepting glassware and waste materials from the population, except for scrap metal;
• when selling securities;
• when trading in remote and hard-to-reach areas specified in the list approved by the subject of the Russian Federation. In this case, the CCP may not be used in the sale of alcohol (clause 4 of the Letter of the Federal Tax Service of Russia dated 09.10.2012 N AS-4-2 / [email protected]).

Organizations and entrepreneurs engaged in retail trade may not use KKT, subject to the application of UTII. Instead of a cash register receipt, at the buyer's request, they issue a document (sales receipt, receipt, etc.) confirming the receipt of money for the goods.

KKT may not be used by pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements when selling medicines.

Settlement limit

I would like to draw the attention of readers that when paying in cash, it is necessary to comply with the maximum amount of payments.

According to the Directives of the Bank of Russia dated 07.10.2013 N 3073-U "On the implementation of cash settlements", the maximum amount of cash settlements within the framework of one agreement between legal entities or a legal entity and an individual entrepreneur should not exceed 100,000 rubles, or an amount in foreign currency equivalent RUB 100,000 at the official rate of the Bank of Russia as of the date of cash settlements.

However, this limitation does not apply to cash payments between an organization and an individual who does not have the status of an individual entrepreneur.

Situation: payments made from the organization's cash desk

According to the Directives of the Bank of Russia N 3073-U, cash received at the cash desk for the goods sold (work performed, services rendered), the organization can only spend for the following purposes:

• payment of salaries and social benefits,
• payment for goods, works, services,
• issuing cash to employees on account of the report,
• refunds for previously paid cash and returned goods,
• outstanding work,
• services not provided.

The organization is not entitled to make other payments out of cash proceeds.

Situation: cash balance limit at the checkout

The cash balance limit is the maximum allowable amount of cash that can be stored at the cash desk after the cash balance amount at the end of the working day is displayed in the cash book. According to the Directives of the Bank of Russia N 3210-U, organizations determine the above limit on their own.

At the same time, small businesses are exempt from the obligation to establish a limit on the balance of cash.

Others need to set a limit, otherwise it is considered zero by default. This means that the cash received at the cashier must be deposited into a bank account at the end of the day.

There is a list of cases in which the accumulation of cash at the cash desk in excess of the established limit is permissible. In particular, the limit can be exceeded on pay days.

In such a situation, funds can be kept in the cash desk for a period set by the head of the organization, but no more than five working days, including the day the money is received at the bank (clause 6.5, clause 6 of the Bank of Russia Instructions N 3210-U).

In addition, the limit on the cash balance at the organization's cash desk may be exceeded on weekends and holidays.

Attention! Responsibility for non-use of CRE and for violation of the procedure for conducting cash transactions

Control over the use of CRE and checking the procedure for conducting cash transactions is carried out by the tax authorities (Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-1 "On tax authorities of the Russian Federation", Federal Law N 54-FZ). The Bank of Russia Letter No. 36-3 / 25 dated February 15, 2012 noted that the servicing institutions of banks no longer check the compliance of organizations with the procedure for conducting cash transactions and working with cash.

For non-use of cash registers in cases in which this obligation is regulated by law, or for the use of a cash register that does not meet mandatory technical requirements, administrative fines are provided: for officials - from 3,000 rubles. up to 4000 rubles and for legal entities - from 30,000 rubles. up to 40,000 rubles. (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation). These sanctions are imputed for refusing to issue a document to the buyer confirming the receipt of cash.

More significant fines are imposed for non-receipt of cash at the cash desk, violation of the maximum amount of cash settlement and the limit of the cash balance, for non-observance of the procedure for keeping free funds: in the amount of 4000 rubles or more. up to 5000 rubles - for officials and from 40,000 rubles. up to 50,000 rubles. - for legal entities in accordance with part 1 of Art. 15.1 Administrative Code of the Russian Federation

After two months from the date of committing the offenses, no administrative fine will be charged. This is due to the fact that after the specified period, a decision on an administrative offense case cannot be issued due to the expiration of the statute of limitations for bringing to administrative responsibility (part 1 of article 4.5, clause 6 of part 1 of article 24.5 of the Code of Administrative Offenses of the Russian Federation).

Good afternoon, dear readers! Today we are talking about the most serious change that has long been raising a lot of questions - the introduction of an online checkout from 2017 for individual entrepreneurs and LLCs! In addition, it is already in full swing, and there are more and more questions!

In short: The law on KKT No. 54-FZ of 05/22/2003 has changed a lot (the changes were made by the law No. 290-FZ of 07/03/2016):

• Regular cash registers should be replaced by online cash registers;
• Data on all punched checks will be transferred to the IFTS;
• SP on UTII and patent will lose the right to work without a cash register;
• Old fines have changed, plus new ones have been added.

And now about all this in more detail.

Who should switch to online checkouts from July 1, 2018

The list of entrepreneurs who could previously work without a cash register is sharply reduced. The following will lose the right to be exempted from cash registers:

1. Payers of UTII - IE and LLC, if they provide catering services, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have, trade in retail and provide services in the field of public catering. There are hired workers in the state of individual entrepreneurs;

These two groups could not put the checkout, but issue the buyer (on demand) a document confirming the payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

1. Those who sell lottery tickets, postage stamps, etc .;
2. Those who trade using vending machines (vending machines) and have employees;

These two groups will also switch to the general rules for the use of cash registers from 01.07.2018: the first will have to install cash registers at the point of sale, the latter will equip cash registers with machines.

1. And also everyone who now uses the old-style cash registers (on and) will have to go to online cash registers.

Transition to Online checkouts from July 1, 2019

The next stage of the transition to online checkouts is July 01, 2019. From this date, they will be required to work according to the new rules:

• SP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII, working in the field of trade and catering, without employees.
• Individual entrepreneurs at PSN, operating in trade and public catering, without the involvement of employees.
• IE and LLC on UTII, providing other services, with the exception of trade and catering, where online cash registers will need to be used from 01.07.2018.
• LLC and individual entrepreneur located on OSNO or STS, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and catering.
• Individual entrepreneurs using vending machines for sales. The staff does not have employees.

Who can work without online cash registers

• Organizations and individual entrepreneurs engaged in certain types of activities (for example, shoe repair, key making, etc.);
• Organizations and individual entrepreneurs engaged in the sale of magazines / newspapers in kiosks, ice cream, bottled drinks, trade at fairs or retail markets, trade in milk and kvass from tank trucks, sale of seasonal vegetables / fruits (including melons and gourds);
• Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not put a CCP, but must issue a payment document to the client;
• Pharmacy organizations in paramedic points in rural areas *
• Entrepreneurs providing porter services.
• Organizations and individual entrepreneurs providing services related to caring for children and sick people, as well as the elderly and disabled.
• Reception points for recyclable materials and glassware. An exception is the acceptance of scrap metal.

Online cash desks for those who provide services to the public

At the moment, companies and individual entrepreneurs engaged in services to the population have the right to do without CCP, but then they must issue SRF. From 01.07.2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a SRF, but a SRF formed on a special device - an “automated system for SRF”. In theory, this system will become a kind of cash register, respectively, SRF will become a kind of cash register receipt.

Plus, the law was amended in the following part: it will be possible to issue such SRF both in the provision of services and in the performance of work in relation to the population.

Important! The exemption from the use of KKT for taxpayers on UTII and patents, as well as for taxpayers in hard-to-reach areas, and pharmacy organizations in paramedic points in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are located in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet at all, then you must use the cashier, but offline. That is, the cash register must be installed and used, but the data does not need to be transmitted electronically.

Important! Consider the following about the sale of alcoholic beverages. Law No. 171-FZ "On the regulation of the turnover of alcoholic beverages" was amended by Law No. 261-FZ, the changes entered into force on 31.03.2017. Among other things, in Art. 16 in item 10 there is such a paragraph:

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of catering services are carried out using cash registers.

This means that everyone (both sole proprietorship and LLC) who sells alcoholic beverages (including beer), regardless of the tax regime applied, must trade using the cash register from 03/31/2017 - from the date of entry into force of these changes ... This norm is special, therefore it takes precedence over the norm of the law "On the application of CCP", in which the transition to cash registers for UTII is postponed to 01.07.2018.

Thus, individual entrepreneurs and LLCs on UTII and a patent that carry out retail sale of alcoholic beverages will not receive a deferral until 01.07.2018, but must switch to new cash registers earlier - from 31.03.2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether an online store needs KKT. According to the explanations of the tax authorities, it had to be used after all. Now everything is spelled out quite clearly:

CCP in online trade is needed both in the case of cash payments and in payments through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood to mean calculations that exclude personal interaction between the two parties to the purchase process.

If in your online store you accept payment only through electronic means of payment, then you can buy not an online checkout, but a special checkout without a printer for printing checks.

In some cases of online commerce, when the parties are two legal entities, two individual entrepreneurs or individual entrepreneurs and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

• If you have an agreement to accept payments from a client's card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate) - you must punch / generate a check;
• If you have an agreement for accepting payment with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a paying agent and must knock out the check. The requirements for checks are exactly the same as in the general case!

When concluding an agreement with an aggregator, be careful, because here you still need to look at each agreement! You should first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out the check, if not, then you must knock / form the check!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, you knock out / form the check in the agreement with the bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of a connection that will allow transferring information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers should have a body with a serial number, as well as a two-dimensional barcode printing function and a built-in clock.

There will be no fiscal memory and EKLZ in the new cash desks; instead, there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a protected form.

In order for the cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the TEC. Here one cannot fail to note the "bonus": to register a cash register, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register cash desks of the old format until January 31, 2017. From February 1, 2017, the IFTS will register only new online cash desks. Previously registered cash registers, whose service life had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use the CCP, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCP. Some models of older machines can be upgraded and turned into online cash registers.

How the data will be transferred to the tax

Data transfer will take place using the fiscal data operator (or abbreviated FDO), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, the sequence of actions is as follows: the cashier punches the check, the encrypted information goes to the operator's server, the operator checks it, sends a confirmation of acceptance, and then forwards the data to the tax office.

The operator also records all data in such a way that it cannot be corrected. All information will be stored in a database and kept for at least five years.

Important! Without an agreement with the operator, your cashier will not be registered with the tax office!

What will change in receipts and SRF with the introduction of online cash registers

There are quite a few changes here:

• The list of mandatory details has been expanded: the address of the store (the address of the site, if it is an online store), the VAT rate, the taxation system for the operation, the number of the fiscal accumulator, and others have been added;
• Two new concepts have been introduced: "correction cash register receipt" and "correction SRF": they will be formed when correcting a previously performed settlement operation. But such a correction can only be made on the current shift; it will not work to correct the data for yesterday or the day before yesterday!
• The check and SRF, as before, should be issued to the buyer, but now this can be done not only by printing a document on paper, but also by sending an electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client can receive his check on a special information resource.

How fines will change

Penalties have changed, new rules have been used since July 2016:

1. The fine for non-use of CCP is considered from the amount that did not pass through the cashier: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur - 25-50% of the amount, but not less than 10 thousand rubles. That is, the greater the amount that did not go through the checkout, the greater the penalty;
2. Repeated violation of this kind (within a year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials can be disqualified for a period of one to two years;
3. For the use after 01.02.2017 of a CCP that does not meet the requirements, a warning or a fine is threatened. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
4. For failure to submit documents and data at the request of the tax authority or for submitting them out of time, sanctions similar to clause 3 are threatened;
5. For failure to issue a check (SRF) on paper or for failure to send it in electronic form, a warning or a fine is threatened. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

In general, the figures are quite impressive, even if we take the smallest amount of fines. In addition, we note that it is possible to prosecute for such violations within a year! Previously, this period was only 2 months.

Where to buy an online checkout

You can buy online cash registers in specialized cash register equipment stores in your city.

You can contact your service center - those who now have an old cash register.

The cash register must have a serial number and must be entered in the register. There will be a separate register for fiscal accumulators.

Conclusion

We would like to draw your attention to the fact that from January 1, 2018, amendments to the Tax Code entered into force, introduced by Federal Law No. 349-FZ of November 27, 2017. They concern only individual entrepreneurs working on UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 With this deduction, you can reduce the tax payable to the budget.

These are so far the highlights on online checkouts from 2018. Despite the fact that they have been applied since 01.07.2017, there are still quite a few questions.

Who can work without an online checkout? When can an LLC or individual entrepreneur work without a cash register in 2018?

Who can work without an online checkout? When can an LLC or individual entrepreneur work without a cash register in 2018?

Who can work without an online cash register in 2018 after the entry into force of the second edition of 54-FZ? Who should punch the check, and who were allowed to work without an online cash register. Let's look at this situation with practical examples.

We have already dealt with the question: In the article earlier. Now, let's take a look at who should place online cash registers !?

Since July 2017, the regime has been fully operational. online checkout on Russian territory. First of all, you need to understand the fundamental difference between the old law and the new one, since it will be easier for you to perceive the information in this article.

According to the old 54-FZ "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" individual entrepreneurs had to take into account cash. Under the new law, accounting applies not only to cash, but in principle, all payments from individuals.

Can an individual entrepreneur work without an online cash register (CCP) in 2018?

Before you read the information below.

You are an individual entrepreneur (STS, UTII) and accept money by bank transfer from other organizations or individual entrepreneurs. Is it necessary in this case to use cash registers and punch checks? In this case, you can work without an online checkout! As in the old law, so in the new one, if organizations or individual entrepreneurs receive money by bank transfer, then the online cash register does not apply.

Do you need a cash register for a small store, restaurant, boutique?

You have a cafe, shop, restaurant, boutique and you accept payment from customers by credit card (acquiring). That is, customers come to you and pay for goods or services with a plastic card. This also includes corporate cards, if you are an organization or individual entrepreneur, then you can issue a corporate card instead of a checkbook to your current account. According to general rules check to punch it is NECESSARY the cash register must be installed.

Online checkout and online store

The client pays through the online store. Should an individual entrepreneur or organization buy a cash register? Shopping on the site, do I need to use cash registers? We don't see real money! According to the new 54-FZ, in this situation online checkout is NECESSARY! Therefore, an individual entrepreneur or LLC must buy and register a cash register and work through it.

The use of a cash register when settling on a drawn invoice

If an individual entrepreneur or an organization issues an invoice to its client, and he pays it at a bank branch. In this case, it is necessary to punch checks and this is evidenced by the new 54-FZ (Article 1.2). That is, in this example, an individual entrepreneur or LLC is obliged to work with an online cash register and punch sales receipts.

Do I need to use an online cashier when paying from an electronic wallet?

The client pays from an electronic wallet. We include such services as Yandex Money, Webmoney, PayPal and many others. In this case, according to the legislator, it is necessary to use the cashier. Accordingly, we are obliged to punch checks.

Does the courier service need an online checkout?

When the customer pays for the goods on the spot. What to do in this case? According to the legislation, cash registers are needed, and moreover, you are obliged to give the employee another , for the courier to strike the check on the spot. Many companies go for a trick - they punch checks in advance so as not to spend money on buying a mobile cash register. In this case, if the client refuses to pay, you must knock out the return receipt. If this situation occurs periodically, then the tax office will have questions and they will ask you to confirm this refund.

How to legally work without a cash register (video)

Do I need an online cash register when working through a paying agent.

There is 103-FZ "On the activity of accepting payments from individuals, carried out by payment agents." A paying agent is a third-party organization that accepts money from individuals on your behalf. They do not provide any services, while it is possible to provide any related services. In this case, when working with a paying agent, you DO NOT need to punch checks! The paying agent will do this for you.

The above are rules and there are exceptions to them. According to this legislation, there are two of them: temporary (until 07/01/2018) and permanent!

Who can work without a cash register in 2018?

The temporary exception applies to those who, prior to the new edition of 54-FZ, could not use the online cashier in their work. These are LLCs and individual entrepreneurs that are on the patent taxation system, on the imputed taxation system, enterprises and organizations that provide services to the population and conduct vending trade (trade in vending machines).

Permanent exceptions are exceptions expressly spelled out in the new 54-FZ.

Who can work without an online cash register officially under 54-FZ without cash registers (KKT) can work?

According to 54-FZ, the following entrepreneurs engaged in the services listed below can officially work without an online cash register.

• provision of consumer services;

• provision of veterinary services;

• rendering services for the repair, maintenance and washing of motor vehicles;

• provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots;

• provision of road transport services for the carriage of passengers and goods, carried out by organizations and individual entrepreneurs who own or have any other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;

• retail trade carried out through shops and pavilions with a sales area of ​​no more than 150 square meters for each trade organization object;

• retail trade, carried out through the objects of a stationary trade network that does not have trading floors, as well as objects of a non-stationary trade network;

• provision of public catering services carried out through public catering facilities with an area of ​​the visitor service hall of no more than 150 square meters for each public catering facility;

• provision of public catering services carried out through public catering facilities that do not have a visitor service hall;

• provision of services for temporary accommodation and residence by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​premises for temporary accommodation and residence is not more than 500 square meters;

• provision of services for the transfer into temporary possession and (or) for use of trading places located in the objects of a stationary trading network that do not have trading floors, objects of a non-stationary trading network, as well as public catering facilities that do not have a customer service hall;

• provision of services for the transfer of temporary possession and (or) for use of land plots for the placement of objects of a stationary and non-stationary trading network, as well as objects of public catering.

The list is small. If you did not see yourself in this list, then it is necessary to use cash register equipment!

Who goes to online checkouts (video)

The legislation on the use of CCP contains a number of exceptions for some legal entities and individual entrepreneurs, which have the right not to use CCP in settlements with customers. For example, the requirements do not apply to trading enterprises and individual entrepreneurs that have chosen special tax regimes, as well as those who trade using vending machines. At the same time, the use of online checkouts for these persons will become mandatory from July 1, 2018. The same applies to taxpayers performing work and providing services to the population (,).

Let's consider this list in more detail.

Credit organizations and payment systems

Organizations and individual entrepreneurs in the event that they provide services to the population
(before July 1, 2018)

This procedure is specified by the RF Government Decree of May 6, 2008 No. 359 "" (hereinafter - Resolution No. 359).

Also, it should be borne in mind that the form of the document must be made by typographic method or formed using automated systems.

A printed document blank must contain information about the manufacturer of the document blank (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of the blank forms for such documents.

At the same time, in order to simultaneously fill out a document form and issue a document using an automated system, the following requirements must be met:

• the automated system must be protected from unauthorized access, identify, record and save all operations with the document blank for at least 5 years;
• when filling out a document form and issuing a document by an automated system, a unique number and a series of its form are saved.

Organizations and individual entrepreneurs, at the request of the tax authorities, are obliged to submit information from automated systems on issued documents. Thus, ordinary personal computers are not suitable for simultaneously filling out a document form and issuing a strict reporting document.

According to the Ministry of Finance of the Russian Federation, expressed in c, automated systems must meet the requirements for cash registers in terms of their functioning parameters.

Thus, it is recommended that organizations and individual entrepreneurs providing services to the population acquire exclusively typographic forms of strict reporting that have all the required requisites.

a security ticket and a security receipt (used in pawnshops), approved by order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n "";

a receipt for payment for gasification and gas supply services approved by order of the Ministry of Finance of Russia dated February 9, 2007 No. 14n "";

a receipt for receiving an insurance premium (contribution), approved by order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n "".

However, it should be noted that when providing services to legal entities, the use of CCP remains mandatory.

Individual entrepreneurs using PSN and payers of UTII
(before July 1, 2018)

Until July 1, 2018, in accordance with the individual entrepreneurs who are taxpayers applying the PSN, as well as organizations and individual entrepreneurs who are taxpayers of UTII, can carry out cash payments and settlements using payment cards without the use of CCP, subject to the issuance of a document (commodity check, receipt or other document confirming the receipt of funds) in the manner prescribed by clause 2.1 of Art. 2 of Law No. 54-FZ as amended. However, this exception applies only to those entrepreneurs and organizations that carry out entrepreneurial activities of certain types established, which include:

• provision of consumer services;
• provision of veterinary services;
• rendering services for the repair, maintenance and washing of motor vehicles;
• provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles in paid parking lots;
• provision of road transport services for the carriage of passengers and goods, carried out by organizations and individual entrepreneurs who own or have any other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
• retail trade carried out through shops and pavilions with a sales area of ​​no more than 150 square meters for each trade organization object;
• retail trade, carried out through the objects of a stationary trade network that does not have trading floors, as well as objects of a non-stationary trade network;
• provision of public catering services carried out through public catering facilities with an area of ​​the visitor service hall of no more than 150 square meters for each public catering facility;
• provision of public catering services carried out through public catering facilities that do not have a visitor service hall;
• distribution of outdoor advertising using advertising structures;
• placing advertisements using external and internal surfaces of vehicles;
• provision of services for temporary accommodation and residence by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​premises for temporary accommodation and residence is not more than 500 square meters;
• provision of services for the transfer into temporary possession and (or) for use of trading places located in the objects of a stationary trading network that do not have trading floors, objects of a non-stationary trading network, as well as public catering facilities that do not have a visitor service hall;
• provision of services for the transfer of temporary possession and (or) for use of land plots for the placement of objects of a stationary and non-stationary trading network, as well as objects of public catering.

The specified document is issued at the time of payment for the goods (work, service) and must contain the following information:

Title of the document;

serial number of the document, date of issue;

name for the organization (surname, name, patronymic - for an individual entrepreneur);

taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;

the name and number of paid purchased goods (work performed, services rendered);

the amount of payment made in cash and (or) using a payment card, in rubles;

position, surname and initials of the person who issued the document, and his personal signature (clause 2.1 of article 2 of Law No. 54-FZ in the previous edition).

IMPORTANT

Even payers of UTII and PSN are obliged to have and apply KKT in case of retail sale of alcoholic products by them (including beer and beer drinks, cider, Poiret, mead) (part 6 of article 15 of the Federal Law of November 22, 1995 No. 171- ФЗ "",).

It should be noted that the requirements do not apply to UTII payers and entrepreneurs on the PSN, therefore SRF can be made by them in any convenient way, provided that the specified details are included in the form.

In addition, it is necessary to pay attention to the exceptions that do not fall under the provisions of paragraphs 2 and 3 of Art. 2 of Law No. 54-FZ as amended. was analyzed by us above. Let us remind you that it deals with organizations and individual entrepreneurs providing services to the population. An additional list of activities is indicated in which you can use strict reporting forms. The fact is that these points can overlap. For example, the provision of services to the population for the repair of shoes is at the same time a "provision of services" and falls under the UTII. Therefore, the question arises: what is the norm of the law to issue a strict reporting form. The tax authorities are inclined to see this as a problem and are held accountable in the event that strict reporting forms are issued that do not comply, however, the courts side with entrepreneurs, rejecting the unreasonable demands of the tax authorities.

Thus, payers of UTII and the patent taxation system have the right, until July 1, 2018, to issue strict reporting forms in a simplified manner, provided for in clause 2.1 of Art. 2 of Law No. 54-FZ in the previous edition and are not obliged to be guided by clause 2 of the same provision.

Organizations and individual entrepreneurs engaged in certain types of activities

IMPORTANT

CRE is not used for settlements using an electronic means of payment without its presentation between organizations or entrepreneurs ().

We add that the right of organizations and individual entrepreneurs engaged in certain activities not to apply the CCP, which was in force before the entry into force of the new edition, will last until July 1, 2018. This, for example, applies to such activities as the sale of lottery tickets and postage stamps (paragraphs 4, 15, paragraph 3, article 2 of Law No. 54-FZ in the previous edition). Also, until July 1, 2018, organizations and individual entrepreneurs who trade using vending machines are exempted from the obligation to apply CCP ().

Organizations and individual entrepreneurs, if they work in remote and hard-to-reach areas

Organizations and individual entrepreneurs working in remote and hard-to-reach areas are also exempted from the use of CCP, the list of which can be determined by a regulatory act of a constituent entity of the federation (). Unfortunately, the list of such localities is currently not approved everywhere. For example, in the Kaliningrad region it was established by the decree of the Kaliningrad region administration dated September 23, 2004 No. 450 "". So, this normative act was justified by which it was refused to satisfy the requirements of the tax authorities to bring the institution to administrative responsibility for the non-use of the CCP. At the same time, the court indicated that since the institution operates in a remote area, it has the right to carry out trade operations or provide services without using cash registers and without issuing strict reporting forms.

In this case, when making settlements with clients and at their request, the entrepreneur must issue a document confirming the fact of settlement. Moreover, for these documents, mandatory details are defined, which include:

• name and serial number of the document;
• the name of the organization or the full name of the individual entrepreneur, their TIN;
• date, time and place (address) of the settlement;
• the taxation system used in the calculation;
• signature of the person who issued the document.

This provision also does not apply to organizations and individual entrepreneurs that use automatic devices for settlements, and also trade in excisable goods ().

Note that the procedure for issuing settlement documents and their accounting has already been determined (Rules for issuing and accounting for documents confirming the fact of making settlements in remote or hard-to-reach areas between an organization or an individual entrepreneur and a buyer (client) without using cash registers). Such a document is issued both when paying in cash and using an electronic means of payment. Settlement documents can be made on paper by handwritten or in another way (typographic, using a PC, etc.).

All issued receipts are recorded in the accounting journal by their ordinal number and date of calculation. The sheets of the accounting journal must be numbered, laced and signed by the entrepreneur, as well as certified by the seal (if any). At the same time, if an employee carries out calculations and keeps a journal, then the entrepreneur must conclude an agreement with him on full liability.

A copy must be made from each issued settlement document, which must be kept for at least 5 years a copy. Moreover, copies of documents or their detachable parts must be kept in a systematic form under conditions that exclude their damage and theft.

The receipt is filled in in legible handwriting in Russian, while blots, erasures and corrections are not allowed. A damaged or incorrectly completed document is crossed out and attached to the accounting journal for the day in which it was filled out. The journal also makes a note about this opposite the serial number of the damaged or incorrectly completed document. In this case, the continuous numbering of the issued receipts continues.

Note that if calculations are carried out in areas remote from communication networks, the CCP should be applied, but in an "autonomous" mode, that is, without the obligatory transfer of fiscal documents to the tax authorities in electronic form. This means that in such circumstances, it is not necessary to conclude an agreement with the OFD, and the client is provided with a cashier's receipt or SRF printed on paper, and it is not sent in electronic form (,). Recall that the criterion for such localities is the territory of a settlement with a population of up to 10 thousand people (clause 1 of the order of the Ministry of Telecom and Mass Communications of the Russian Federation of December 5, 2016 No. 616 "").

We add that this provision also does not apply to organizations and individual entrepreneurs that use automatic devices for settlements, or trade excisable goods ().

Rural pharmacy points

Pharmacy organizations located in feldsher and feldsher-obstetric centers located in rural settlements are exempted from the use of KKT. Also, you will not have to issue checks to branches of medical organizations licensed for pharmaceutical activities located in rural areas that do not have pharmacies (). No strict reporting forms and payment documents are required to be issued in these cases.

However, if these organizations use automatic devices for settlements, and also trade in excisable goods, then they must apply CCP () when settling with customers.

Religious organizations

When conducting religious rituals and ceremonies, as well as when selling objects of religious worship and religious literature, these organizations have the right not to use the CCT. However, this applies only to cases when such operations are performed in religious buildings and structures and in the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations (). At the same time, this privilege does not apply if the organization uses an automatic device for payments, and also trades in excisable goods.