Cash registers from July 1. Online cash registers: who, how and when should use them

From February 1 this year, the Federal Tax Service registers only online cash registers. And from July 1, many entrepreneurs and companies must switch to using online cash registers for payments, with some exceptions. Read about the changes to cash registers in 2017 and the latest news about the transition to online cash registers in this article.

Who does the new requirements apply to?

Scope of application of the new cash register equipment concerns payments in cash and electronic means of payment. Law No. 290-FZ of 07/03/2016, which introduced these changes to the Law on Cash Register of 05/22/2003, significantly expands the scope of application of cash register equipment, extending it, inter alia, to settlements with customers carried out by persons using UTII, patent system, as well as on entrepreneurs and companies who, when providing household services do without cash registers, writing out BSO.

According to the transitional provisions of Federal Law 290, these persons will have to begin using online technology from July 1, 2018. Companies and entrepreneurs that do not belong to these persons and do not fall under statutory exceptions must use online cash registers as of July 1, 2017.

The introduction of new cash register equipment will require appropriate investments from entrepreneurs. According to rough estimates, the costs will be about 20 thousand rubles.

This will include expenses:

for the purchase or modernization of a cash register (from 12 thousand rubles);
for service under a contract with fiscal operator, through which information about payments made through the cash register will be sent to the Federal Tax Service (from 3 thousand rubles per year).

In addition, there may be additional costs:

for the purchase electronic signature(about 2 thousand rubles);
to connect to the Internet at the place where the cash register is used;
for update software taking into account the new requirements for information displayed on receipts (the list of purchased goods, the price, discounts provided for each product must be indicated).

In addition, an annual (for small business once every three years) replacement of the fiscal drive will be required. Rules for working with new technology You will need to train staff or hire already trained employees.

Why is all this being done? According to officials, the introduction of online cash registers will help dramatically increase tax collection. At the same time, they are guided by the experience of South Korea, where the use of such measures led to a 2-fold increase in tax revenues to the treasury. In addition, officials believe that the use of online cash registers will optimize control over payments and reduce the number of business checks.

Who should not use online cash registers for payments?

There are still exceptions in the cash register law in which the use of cash registers is not required. Who is not affected by the cash register changes in 2017? The types of activities exempt from CCM include, in particular:

sales printed publications And related products at newsstands;
ticket sales in public transport;
trade on retail markets, fairs, exhibitions;
trade in kiosks of draft soft drinks, ice cream;
trade from tanks with kvass, milk, etc.;
hawking vegetables and fruits;
shoe repair and painting;
rental of residential premises owned by entrepreneurs.

There is no need to use CCPs for pharmacies located in rural areas. You can work without cash registers in remote or hard-to-reach areas, the lists of which are determined by regional authorities. In areas remote from communications, cash registers can be used in a mode that allows periodic transfer of payment data.

Sanctions for violating the new rules on cash registers

In addition to the rules for using cash registers in 2017, changes also affected sanctions for violating the established rules. Law 290 introduced amendments to the Code of Administrative Offenses of the Russian Federation, according to which:

for settlements without a cash register, an entrepreneur, an official of the company may be fined ¼ to ½ of the amount of the settlement in violation, but not less than 10 thousand rubles, and the company itself - ¾ to 1 of the amount of such payment, but not less than 30 thousand . rub. Repeated violations may result in disqualification for up to 2 years and suspension of activities for up to 90 days;
For the use of cash registers in calculations in violation of the established rules, the entrepreneur and an official of the company can be fined in the amount of 1.5 - 3 thousand rubles, the company - in the amount of 5 - 10 thousand rubles.

Tax service RF launched new project, the purpose of which is to change the rules for using cash registers. Instead of classic cash registers and terminals, verification checks, a call log for a service specialist, etc., there should be cash registers that automatically transmit data to tax office, through specialized intermediaries, and in addition to the usual paper check, the buyer can receive it electronic version via SMS or email.

On paper versions of the fiscal document there will be a QR code and a link to check the purchase information on the tax website through an application for a mobile phone or computer.

What are the main advantages of online cash registers for an entrepreneur?

Simplified registration of cash registers through the taxpayer’s personal account on the website nalog.ru. You no longer need to take the cash register to the tax office or waste time in queues;
There is less likelihood of an on-site inspection if the data is received constantly;
The requirement to replace the control tape once a year is eliminated. Now the fiscal drive can be changed independently every three years for the simplified tax system and once a year for OSNO. This change saves about 5 more days of work during which to use cash register it was impossible;
The cashier-operator's journal and its filling out with dozens of fields are canceled;
It is not necessary to enter into a contract for servicing the CCP, and, therefore, to maintain related documents;
The Federal Tax Service takes into account all cash register models produced by manufacturers by serial numbers, which simplifies control over them.

How do online cash register systems work?

The new law establishes the following operating principle of cash register equipment:

You buy a cash register or upgrade an existing one. The main difference from old cash registers is the presence of a memory block in it, which is called a fiscal drive. It is encrypted and data about all operations carried out through this device is recorded on it. The second difference is the interface for transmitting information over the Internet.
Each operation involving the issuance of a check (whether electronic or paper) will be recorded in the memory of the fiscal drive and sent through the network to fiscal data operators (FDO), who check the correctness of the data and confirm their receipt, returning transaction accounting data for the buyer and the check. If there is no connection to the network, then only a memory entry is made, and online checks are carried out when the connection is restored.
Next, the OFD transmits the data directly to the tax office, which records transactions in an automated mode.
The buyer can check at any time whether a tax transaction has been registered and carried out using a unique transaction number or QR code. If there is no transaction, then a complaint can be filed with the Federal Tax Service.

Who should use online cash registers under the new law?

Along with the simplification of interaction, the list of those who are obliged to apply new type KKT.

The following lost the right to sell goods and provide services without issuing a receipt and using cash registers:

Organizations that used Single tax on Responsible Income (UTII);
Organizations and individual entrepreneurs that used the patent tax system;
Trade using payment terminals, cashiers;
Trade through vending machines;
Entrepreneurs who provide services to the population and previously issued BSO.

What are the deadlines for switching to new cash registers?

date	What will happen	To whom does it apply?
From February 1, 2017	Old-style cash register equipment is no longer registered with the Federal Tax Service	STS and OSNO in the field of trade
From February 1, 2017 to July 1, 2017	You can use old cash registers, but you can only register new equipment	STS and OSNO in the field of trade
From July 1, 2017	Only new-style cash registers (online cash registers) are allowed for use.	STS and OSNO in the field of trade
Until July 1, 2018	Voluntary transition to online cash registers
From July 1, 2018	Mandatory use of online cash registers by all organizations, except for exceptions	UTII, Patent, organizations in the service sector, previously exempt from the use of CCP

What will happen to the BSO?

Strict reporting forms of the current type, which are ordered from printing houses or purchased in stationery stores, can be used until the 3rd quarter of 2018. After this milestone, the BSO will be beaten out in the same way automated systems, as checks, and data on transactions is transferred to the tax inspectorates.

How much does it cost to switch to an online cash register?

There are two options for switching to a new type of technology.

You already have a cash register and you can upgrade it by installing a fiscal drive in it. If the cash register already has access to the Internet or a computer connection interface, then most likely your cash register is subject to modernization. Upgrade prices start at 8,000 rubles and depend on whether installing a memory unit is enough or whether additional hardware modification is needed;
Need to buy new cash register. From 15,000 rubles for the most simple model(ELWES-MF)

New sanctions and fines

From February 1, 2017, fines will increase and the methodology for calculating them will change. Fines will be calculated depending on the size of the operation that will be carried out with violations.

Violation	Executive	IP	Entity
Using a cash register that does not meet the requirements (without a fiscal drive or not properly registered)		Warning from the tax office or 1500 - 3000 rubles
Violation of deadlines or refusal to provide documents at the request of the Federal Tax Service	Warning from the tax office or 1500 - 3000 rubles	Warning from the tax office or 1500 - 3000 rubles	Warning from the tax office or 5,000 - 10,000 rubles
Refusal to provide a check online (if the buyer provides details) or on paper		Warning from the tax office or 2000 rubles	Warning from the tax office or 10,000 rubles
First violation of selling goods or providing services without using a cash register		25-50% of the sale amount, not less than 10,000 rubles	75-100% of the sale amount, not less than 30,000 rubles
Re-sale without cash register	Disqualification for 1-2 years		Stopping activities for 90 calendar days

Since 2017, organizations and entrepreneurs must use online cash registers. The corresponding Law came into force in July 2016 (Part 1, Article 7 of Law No. 290-FZ dated July 3, 2016). But the transition to online cash registers occurred gradually.

Law on online cash registers: what is the essence

The law obliges organizations and individual entrepreneurs to use cash register models with fiscal data storage devices (Article 1.1 of the Law of May 22, 2003 N 54-FZ). Using new cash registers, information about transactions carried out with cash or using electronic means payments will be transmitted through fiscal data operators to tax authorities online. According to the Law on Online Cash Registers, in order to become such an operator, Russian organization must obtain appropriate permission to process fiscal data.

Accordingly, today many organizations and individual entrepreneurs have to purchase such online cash registers. Their prices, of course, differ. At the same time, to comply with the requirements of the new Law on online cash registers, the equipment does not have to be completely changed; some devices can be modernized.

Please note that a section has been created on the Federal Tax Service website dedicated to the procedure for switching to online cash registers. Last news and explanations from tax officials on this issue appear there.

Cash register office

Since August 19, 2017, firms and individual entrepreneurs using online cash registers are, in some cases, required to communicate with the Federal Tax Service on “cash” issues only through the cash register online account. And adhere to certain deadlines, otherwise there may be a fine. Access to the cash register account is possible only through the information service on the Federal Tax Service website " Personal Area taxpayer (legal entity or individual entrepreneur).”

Online cash registers for those who have the right not to use cash registers

Those organizations and individual entrepreneurs that, before the entry into force of the commented Law, had the right not to apply CCP, may continue not to apply it until July 1, 2018 (Part 9 of Article 7 of the Law of July 3, 2016 N 290-FZ). That is, such a right is available to imputators, entrepreneurs who use the patent taxation system (Part 7, Article 7 of Law dated 07/03/2016 N 290-FZ), as well as those who trade using vending machines (Part 11, Art. 7 of the Law of July 3, 2016 N 290-FZ). True, if an individual entrepreneur trades through machines and has no employees, then he is exempt from using cash register systems until 07/01/2019. Also, before this date, organizations and individual entrepreneurs that perform work or provide services to the public may not apply CCT (except for organizations and individual entrepreneurs with employees with whom employment contracts providing services Catering) and draw up a BSO (Part 8 of Article 7 of the Law of July 3, 2016 N 290-FZ).

Law on online cash registers: what has changed for the consumer

When making payments, the seller, as before, must give the buyer a cash receipt or form strict reporting on paper. But if, before the moment of settlement, the buyer informs the seller of his subscriber phone number or address Email, then the online cash register will send him a check or BSO in electronic form - to his phone or e-mail (clause 2 of article 1.2 of the Law of May 22, 2003 N 54-FZ).

The Tax Service comments on this innovation as extremely positive for consumers. After all, having received an electronic cash receipt, the buyer does not have to be afraid of losing it, which is important from the point of view of protecting consumer rights. On the other hand, not every client will agree to provide his phone number or e-mail to the seller for fear of receiving a new batch of advertising messages.

The law provides for a gradual transition to a new procedure for using cash registers:

from July 15, 2016 - voluntary transition to online cash registers;
from February 1, 2017 - registration of cash registers only according to the new procedure;
from July 1, 2017 - the old procedure ceases to apply;
from July 1, 2018 - a mandatory transition to a new procedure for enterprises providing services, owners of vending machines, as well as small businesses with a patent and UTII, which now have the right not to use cash registers.

Basic Concepts

IN new edition Federal Law No. 54-FZ defines cash register equipment as “electronic computers, other computer devices and their complexes that ensure recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to tax authorities through a fiscal data operator and printing fiscal documents on paper in accordance with the rules established by law Russian Federation on the use of cash register equipment" ().

Thus, the very concept of CCP began to be defined differently. With the changes that came into force, cash register devices began to be considered devices that necessarily have a fiscal drive and transmit information to the tax authorities about all calculations that were made with their help.

The fiscal drive, in turn, is a “software and hardware encryption (cryptographic) means of protecting fiscal data in a sealed case, containing the keys of the fiscal attribute, providing the ability to generate fiscal attribute, recording fiscal data in an uncorrectable form (with fiscal attribute), their non-volatile long-term storage , verification of fiscal characteristics, decoding and authentication of fiscal documents confirming the fact that the operator of fiscal data received the fiscal documents transmitted cash register equipment, sent to cash register equipment by the fiscal data operator, as well as providing the ability to encrypt fiscal documents in order to ensure the confidentiality of information transmitted to the fiscal data operator" (). In fact, the fiscal drive is an analogue of the familiar ECLZ; its purpose is to encrypt information from checks.

Since the so-called fiscal data operators (FDOs) will become intermediaries between online cash registers and the Federal Tax Service, it is worth expanding this concept. According to Federal Law No. 54-FZ, a fiscal data operator is an organization created in accordance with the legislation of the Russian Federation and located on the territory of the Russian Federation, which has received permission to process fiscal data in accordance with the legislation of the Russian Federation on the use of cash register systems.

Data exchange will take place according to established protocols and within the framework of the concluded agreement between the company or individual entrepreneur and the OFD. It is worth noting that the law establishes certain requirements for such operators in. Entrepreneurs have the right to independently choose the OFD. The deadline for concluding an agreement is not provided for by law, but without such an agreement new cash register will not register. Until February 1, 2017, a voluntary procedure for concluding agreements with the OFD is provided.

Who should use online cash registers and when?

organizations and individual entrepreneurs carrying out certain types of activities and providing services

The new edition lists the types of activities and services by carrying out and providing which organizations and individual entrepreneurs can make payments without using cash registers (however, in fact, these categories previously applied to those who do not necessarily need to use cash register systems):

sale of newspapers and magazines, as well as related products in newsstands (mandatory condition: the share of the sale of newspapers and magazines in the turnover is at least 50% of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation; accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately);
sale of securities;
sale by driver or conductor in the salon vehicle travel documents (tickets) and coupons for travel on public transport;
providing meals to students and workers educational organizations, implementing basic general education programs, during training sessions;
trade in retail markets, fairs, exhibition complexes;
peddling trade in food and non-food products (with the exception of technically complex goods and food products, requiring certain conditions of storage and sale) in passenger train cars, from hand carts, bicycles, baskets, trays;
sale of ice cream and soft drinks on tap at kiosks;
trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables;
acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
shoe repair and painting;
production and repair of metal haberdashery and keys;
supervision and care of children, the sick, the elderly and disabled;
sale by the manufacturer of folk arts and crafts products;
plowing gardens and sawing firewood;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
rental by an individual entrepreneur of residential premises owned by this individual entrepreneur.

organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas

According to , organizations and individual entrepreneurs carrying out settlements in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the state authority of a constituent entity of the Russian Federation have the right not to use cash registers, provided that they are issued to the buyer by his requirement for a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer. This document must include the name of the document, serial number, details established by paragraphs 4-12 of clause 1 of Art. 4.7 of Law No. 54-FZ, and the signature of the person who issued it.

Individual entrepreneurs on UTII, organizations and individual entrepreneurs in the field of services to the public, subject to the issuance of strict reporting forms by them

In its Letter No. 03-11-10/38206 dated June 30, 2016, the Ministry of Finance provides comments on those categories of businesses that, before amendments to the law dated May 22, 2003 No. 54-FZ, used strict reporting forms (SSR) - payers of UTII and those who provide services to the public.

Until July 1, 2018, organizations and individual entrepreneurs in the field of services to the public, provided they issue BSO in the manner established by Federal Law No. 54-FZ, have the right not to use cash registers. Thus, the time until July 1, 2018 is transition period, when the above categories retain the right not to use cash registers, but after this period (from July 1, 2018) they will have such an obligation.

Individual entrepreneurs applying the patent taxation system, as well as organizations and individual entrepreneurs who are taxpayers of UTII for certain types of activities

It is also worth paying attention to the introduction of some clarifications.

Individual entrepreneurs who are taxpayers applying the patent taxation system, as well as organizations and individual entrepreneurs who are taxpayers of UTII for certain types of activities, when carrying out types entrepreneurial activity, established, can carry out cash payments and (or) payments using payment cards without using cash registers, subject to the issuance of a document upon request of the buyer ( sales receipt, receipt or other document confirming acceptance Money for the relevant goods (work, service) in the manner established by Federal Law No. 54-FZ of May 22, 2003 (as amended before the entry into force of Law No. 290-FZ), until July 1, 2018.

UTII payers selling alcohol

According to UTII payers who sell alcohol, with the exception of beer, cider, poire and mead, are required to use cash registers.

Summary

The category of organizations and individual entrepreneurs that, before the changes made in July 2016, the federal law No. 54-FZ, they may not have used CCP, such an obligation appears from July 1, 2018. These are organizations: providing services to the population using BSO; UTII payers subject to certain conditions; all other organizations that may not have previously used cash registers.

Anyone who needed to use cash registers before should switch to online cash registers already from July 1, 2017.

Online cash registers: transition order

Yulia Busygina, head of education department accounting and the presenter of the webinar “,” talks about the phased transition to online cash registers:

Fines for violations

Type of violation	Amount of fine for officials	Amount of fine for organizations and individual entrepreneurs
Non-use of CCP	From ¼ to ½ of the settlement amount carried out without the use of cash register, but not less than 10,000 rubles.	From ¾ to 1 of the amount of the settlement carried out using cash and (or) electronic means of payment without the use of cash register systems, but not less than 30,000 rubles.
Repeated non-use of cash registers, the amount of settlements carried out without cash registers amounted to 1 million rubles.	Disqualification for a period of 1 to 2 years.	Administrative suspension of activities for up to 90 days.
Non-direction when using CCP to the buyer cash receipt or BSO in electronic form or failure to transfer the specified documents on paper to the buyer at his request	A warning or a fine of RUB 2,000.	A warning or a fine of 10,000 rubles.
The use of a CCP that does not meet the requirements, or the use of a CCP in violation established by law on the application of cash registers, the procedure for registering cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions for its application	Warning or imposition administrative fine in the amount of 1500 to 3000 rubles.	Warning or imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Good afternoon, dear individual entrepreneurs!

Lately, I often receive letters with questions about new cash registers, which will be introduced in 2017. Let me remind you that they wanted to introduce them back in 2016, but this idea was postponed for one year.

So, the hour of ICS is approaching. And in this short article I will answer the most FAQ, which are heard again and again.

For convenience, this article will not be structured as usual, but in the “Question/Answer” format.

When will new cash desks for individual entrepreneurs and companies be introduced?

According to the latest data, the timing of the transition to new online cash registers will be as follows:

1. From February 1, 2017 Only new types of cash registers will be registered. This means that if you apply to register a regular cash register (like those that are used now), you will be refused. That is, from February you need to come to the Federal Tax Service ONLY with a new type of cash register.

2. If you already have a cash register, then you will need to buy an online cash register (or upgrade your old cash register) no later than July 1, 2017. That is, you will have to shell out money for a new cash register or its modernization, which is sad. Considering their cost.

I am an individual entrepreneur on ENV (or PSN). Do I need to buy a new type of cash register?

Indeed, now (in 2016) many choose PSN and UTII only because in these taxation systems it is possible NOT to use cash registers. But this benefit will only remain until July 1, 2018. Then, individual entrepreneurs on UTII (PSN) will also have to buy a cash register if they work with cash. That is, they accept cash from individuals.

Update: for most individual entrepreneurs on PSN or UTII, they were given a deferment for another year - until July 1, 2019. You can read about or just watch the new video below:

What kind of cash registers are these? How are they different from ordinary ones?

Unlike those cash registers that are used now, they IMMEDIATELY transmit data via the Internet where it is needed =) . That is, in the Federal Tax Service. As you understand, you will also have to organize Internet access for such cash registers.

The so-called “ electronic check”, which the buyer cannot lose in principle.

What if I live in the remote taiga, where there is no Internet access? How then?

Don’t worry, our deputies have provided for such a moment. The law clearly states that for places where there is no Internet access, it will remain possible to use cash registers without transmitting data to the Federal Tax Service online.

To be honest, I have little idea how such a list could be compiled, but they promise.

Here is what is said verbatim about this in the bill, which was approved in the third reading:

« In areas remote from communication networks determined in accordance with the criteria established by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of communications, and those indicated in the list of areas remote from communication networks, approved by the government authority of a constituent entity of the Russian Federation, users can use cash register equipment in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator.”

That is, it will not be possible to simply refuse to use new cash registers in 2017, if your locality WILL NOT make this magic list.

What happens if I don’t buy a new cash register?

In fact, the penalties are quite severe. Everything has been done to ensure that entrepreneurs use the new cash registers en masse.

Again, let me quote an excerpt from the bill and highlight the main points:

Failure to use cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment -

entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement carried out without the use of cash register equipment, but not less than ten thousand rubles; on legal entities- from three-quarters to one of the amount of the settlement made using cash and (or) electronic means of payment without the use of cash register equipment, but not less than thirty thousand rubles.”;

"3. Recommitment administrative offense provided for in Part 2 of this article, if the amount of settlements made without the use of cash register equipment amounted, including in aggregate, to one million rubles or more -

entails disqualification for officials for a period of one to two years; in a relationship individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. Use of cash register equipment that does not comply established requirements, or the use of cash register equipment in violation of the procedure for registering cash register equipment, the procedure, terms and conditions for its re-registration, the procedure and conditions for its use established by the legislation of the Russian Federation on the use of cash register equipment -

entails a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand rubles; for legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

As you understand, suspending the operation of any store for 90 days is almost a death sentence.

Where can I read this fascinating law in full?

At the time of writing, it was undergoing approval by the Federation Council. According to the plan, it should be signed by the President of Russia on June 29.

The bill itself has already been approved in the third reading in the State Duma. So, it is unlikely that he will change significantly.

In short, read here:

http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=968690-6&02

It has 130 pages, if that =)

Full title: “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards” and certain legislative acts

Russian Federation"

What to do? What should I do? Where to run?

I advise you to contact companies in advance that sell cash registers for individual entrepreneurs and service them. Surely they have already prepared for this global event for a long time and have been looking forward to it for a long time =)

Moreover, many companies are already using new cash registers, without waiting for 2017.

In a word, think over the strategy for switching to new cash registers IN ADVANCE.

Just look at the publication dates, as a lot has already changed this year. For example, they previously said that “old” cash registers could be used for another 7 years, which is no longer relevant.

New one ready eBook for taxes and insurance contributions for individual entrepreneurs on the simplified tax system 6% without employees for 2020:

“What taxes and insurance premiums does an individual entrepreneur pay under the simplified tax system of 6% without employees in 2020?”

The book covers:

Questions about how, how much and when to pay taxes and insurance premiums in 2020?
Examples for calculating taxes and insurance premiums “for yourself”
A calendar of payments for taxes and insurance premiums is provided
Frequent mistakes and answers to many other questions!

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This is an e-book for individual entrepreneurs on the simplified tax system of 6% without employees who have NO income in 2020. Written based on numerous questions from individual entrepreneurs who have zero income and do not know how, where and how much to pay taxes and insurance premiums.