Who is exempt from using online cash registers? Who can work without a cash register? Cash desk and taxation system: is there a connection?

The authors of the law tried to get rid of the phrase “electronic means of payment”, which is incomprehensible to many users. It is even excluded from the title of the law, which will now be called the law “On the Application control cash register equipment when making payments in Russian Federation».

The concept of “calculations” was changed accordingly. According to the adopted amendments, “settlements” will be understood, in particular, as the acceptance and payment of funds in cash and (or) by bank transfer for goods, works and services. That is, legislators directly and unequivocally answered the question whether it is necessary to use cash register systems for non-cash payments with individuals: yes, it is necessary. (We would like to remind you that for non-cash payments between organizations and individual entrepreneurs, cash register equipment is not used).

When to generate a check for non-cash payments?

Let us note one more important amendment (we will prepare a detailed commentary on all amendments next week). It has been established that with non-cash payments cash receipt must be generated no later than the working day following the day of payment, but no later than the moment of transfer of the goods.

Who will receive a deferment or be exempt from using online cash registers?

According to adopted law, entrepreneurs on PSN are exempt from using CCT. An exception will be made for individual entrepreneurs carrying out the following types of business activities:

• hairdressing and beauty services;
• household repair and maintenance radio-electronic equipment, household cars and household appliances, watches, repair and manufacture of metal products;
• maintenance and repair of motor vehicles and motorcycles Vehicle, machinery and equipment;
• automobile cargo and Passenger Transportation;
• veterinary services;
• conducting classes on physical culture and sports;
• provision of services for the transportation of passengers and cargo by water transport;
• management of hunting and hunting;
• engaging in medical or pharmaceutical activities;
• rental services;
• retail and catering services;
• production of dairy products;
• commercial and sport fishing and fish farming;
• repair of computers and communication equipment.

At the same time, patent owners who are engaged in these types of activities will receive a one-year deferment. That is, they may not use online cash registers until July 1, 2019.

In addition, cash register equipment may not be used in automatic devices when making payments made exclusively with Bank of Russia coins (with the exception of machines powered by electricity). Also, the sale of ice cream, soft drinks, milk and drinking water at kiosks, as well as library services and paid parking, will be exempt from the use of cash register systems.

Accounting Online experts will tell you in more detail next week about all the changes made to the law on the use of cash register systems.

Comment from Accounting Online lawyer Alexey Krainev:

Who will be completely freed from online cash registers?

The bill provides for the permanent (and not temporary) exemption of individual entrepreneurs on the PSN from online cash registers. All individual entrepreneurs, except those who carry out certain types of activities, can receive such an exemption. We have summarized them in a table: green - those that can do without an online cash register. The red ones are those who will have to buy a cash register after the law comes into force. The exemption applies regardless of whether there are employees.

When making payments, individual entrepreneurs exempt from cash register payments on the PSN will have to issue or send by e-mail to the buyer (client) a document confirming the fact of the settlement. This document must contain the name and serial number, as well as other details established in paragraph 1 of Article 4.7 of Law No. 54-FZ for cash receipts (except for those related to the cash register - numbers, fiscal sign, etc.).

	Kind of activity	Subclause 2 of Art. 346.43 Tax Code of the Russian Federation	Kind of activity
	repair and sewing of clothing, fur and leather products, hats and textile haberdashery products, repair, sewing and knitting of knitwear		hairdressing and beauty services
	shoe repair, cleaning, painting and sewing		repair and maintenance of household radio-electronic equipment, household cars and household appliances, watches, repair and manufacture of metal products
	dry cleaning, dyeing and laundry services		maintenance and repair of motor vehicles and motor vehicles, machinery and equipment
	production and repair of metal haberdashery, keys, license plates, street signs		provision of motor transport services for the transportation of goods by car
	furniture repair		provision of motor transport services for the transportation of passengers by road
	servants of photo studios, photo and film laboratories		veterinary services
	renovation of housing and other buildings		conducting physical education and sports classes
	services for the production of installation, electrical, sanitary and technical welding work		provision of services for the transportation of passengers by water transport
	glazing services for balconies and loggias, cutting glass and mirrors, artistic treatment glass		provision of services for the transportation of goods by water transport
	services for training the population in courses and tutoring		management of hunting and hunting
	services for supervision and care of children and the sick		engagement in medical or pharmaceutical activities by a person licensed for these types of activities
	services for receiving glassware and secondary raw materials, with the exception of scrap metal		rental services
	leasing (renting) residential and non-residential premises, dacha, land plots owned by an individual entrepreneur		retail trade carried out through stationary facilities trading network with a sales floor area of ​​no more than 50 square meters for each trade facility
	production of folk arts and crafts		retail trade carried out through stationary retail chain facilities that do not have trading floors, as well as through objects of a non-stationary trading network
	other production services		services Catering services provided through public catering facilities with an area of ​​the customer service area of ​​no more than 50 square meters for each public catering facility
	production and restoration of carpets and rugs		public catering services provided through public catering facilities that do not have a customer service hall
	jewelry repair		dairy production
	embossing and engraving of jewelry		commercial and sport fishing and fish farming
	monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD, re-recording of musical and literary works on magnetic tape, CD		repair of computers and communication equipment
	residential cleaning and housekeeping services
	residential interior design and decoration services
	porter services at railway stations, bus stations, air terminals, airports, sea and river ports
	paid toilet services
	home cooking services
	services related to the marketing of agricultural products (storage, sorting, drying, washing, packaging, packing and transportation)
	services related to servicing agricultural production (mechanized, agrochemical, reclamation, transport work)
	green farming and decorative floriculture services
	carrying out private detective activities by a licensed person
	excursion services
	ritual services
	funeral services
	services of street patrols, security guards, watchmen and watchmen
	provision of services for slaughter, transportation, distillation, grazing of livestock
	production of leather and leather products
	collection and procurement of food forest resources, non-timber forest resources and medicinal plants
	drying, processing and canning of fruits and vegetables
	production of fruit and berry planting materials, growing vegetable seedlings and grass seeds
	production of bakery and flour products confectionery
	forestry and other forestry activities
	translation and interpretation activities
	care activities for the elderly and disabled
	collection, processing and disposal of waste, as well as processing of secondary raw materials
	cutting, processing and finishing of stone for monuments
	provision of services (performance of work) for the development of computer programs and databases ( software and information products computer technology), their adaptations and modifications

Who will receive a deferment for online cash registers until July 1, 2019

Temporarily, until July 1, 2019, do not use online cash register equipment, subject to issue to the buyer (client) simple document, confirming the calculations ( sales receipt, receipt or other), and not the special document mentioned above (with details from Article 4.7 of Law No. 54-FZ), the following categories of settlement participants have the right:

1. Individual entrepreneurs on PSN, carrying out “red” types of activities (except for retail trade and catering).
2. Individual entrepreneur on PSN without employees (i.e. employees with whom the contract is concluded employment contract), engaged in retail trade and providing catering services.
3. Organizations and individual entrepreneurs on UTII for all types of activities, except retail and catering.
4. Individual entrepreneur on UTII without employees for all types of activities, including retail and catering.

In addition, the deferment until July 1, 2019 will be maintained by companies and individual entrepreneurs performing work and providing services to the public (with the exception of organizations, as well as individual entrepreneurs that have employees and provide public catering services). These payment participants, instead of online checks, must issue BSO in the “pre-reform” order. Also, until July 1, 2019, individual entrepreneurs without employees who trade using vending machines retained the right to work without online cash registers.

13.09.2016

Innovations in the field of CCP application

From 2017, Federal Law No. 290-FZ of July 3, 2016, adopted in the third reading, will come into force in our country. This law introduced amendments to Federal Law No. 54 “On the use of cash register systems when making cash payments and (or) payments using payment cards” and some other legislative acts of our country. The main innovation of this law was the requirement to switch to so-called “online cash registers” for all taxpayers - this must be implemented by them starting in 2017. All changes affected small, medium and large businesses, and the transition to new online cash registers will be carried out in stages:

• throughout 2016, all interested entrepreneurs can switch to online cash registers voluntarily.
• from February 1, 2017, the Federal Tax Service will register cash register equipment only with a built-in module for online data transfer.
• starting from July 1, 2017, all companies obligated to use “regular” cash register systems in the process of business activities will be required to use online cash registers - such a need is determined in accordance with paragraph 5 of Article 7 Federal Law No. 290-FZ. That is, by July next year All entrepreneurs in the country must update, modernize their cash register equipment or purchase a new one, with the possibility of online data transfer; working on old cash register equipment will only be allowed until this date, otherwise the entrepreneur will face serious administrative fines.
• from July 1, 2018, the obligation to use online cash registers in their work also applies to entrepreneurs who pay a single tax on imputed income and to the patent tax system. These are taxpayers who today are allowed by law not to use cash registers at all in the course of their business activities, but in 2018, the need to install online cash registers will also arise for them.

Let us remind you that all new cash register will “create” checks in paper and in electronic format, and all fiscal data on purchases will be sent online through the fiscal data operator and accumulated in a special system of the Federal Tax Service of Russia. Also, the buyer will be able to receive cash receipts electronically by email or to his phone in the form of SMS. This is truly convenient from the point of view of online shopping. Previously, entrepreneurs were required to provide their virtual customers with receipts for purchased goods, and according to the law, receipts had to be returned within five minutes, which became truly problematic for customers from other cities and countries. With the introduction of online cash registers for online purchases, all cash receipts will be sent to customers simply electronically. It's truly simple and convenient. It is important to note that not all entrepreneurs will have to purchase new cash registers - on many models that are not very outdated, it is possible to modernize them and install a special fiscal drive and software, and to register online cash registers you will not need to contact tax service in person - registration of a new cash register can be done simply online on the Federal Tax Service website.

But at the moment there is a category of small and medium-sized businesses that are exempt from the obligation to use cash register systems. There will also be a number of entrepreneurs who will not have to use online cash registers in their work from July 1, 2017, when all organizations conducting cash settlements with consumers will have to switch to online cash registers. Let’s look further at what kind of companies and categories of taxpayers these are.

Now in our country the provisions of the Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register systems when making cash payments and (or) payments using payment cards” apply. Federal Law No. 290-FZ of July 3, 2016 introduced significant amendments to this law, and some of them have entered into force now, and a number of them will come into force only in 2017 and 2018. According to the document, for now, CCT may not be used by certain categories of taxpayers. Let's look at them.

Paragraph 8 of Article 7 of Federal Law No. 290-FZ of July 3, 2016 states that until July 1, 2018, LLCs and individual entrepreneurs performing work or providing services to the public have the right not to use online cash registers, provided that the appropriate forms are issued to the population strict reporting in the manner established by Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment.”

Also, according to paragraph 11 of Article 7 of Federal Law No. 290-FZ of July 3, 2016, organizations and individual entrepreneurs trading using vending machines may not use cash register equipment as part of such vending machines until July 1, 2018.

Paragraph 9 of Article 7 of Federal Law No. 290-FZ of July 3, 2016 states that “In the event that an LLC and individual entrepreneur in accordance with the Federal Law of May 22, 2003 No. 54-FZ as amended in force before the date of entry by virtue of this Federal Law, they have the right not to use cash register equipment, this right remains with them until July 1, 2018.” In other words, if an entrepreneur had the right not to use cash register equipment in his work, this right remains with him until July 1, 2018.

Let's remember what category of entrepreneurs and what types of business activities that may not use cash register systems today are being discussed.

So, the current version of the law reads: “Cash register equipment included in State Register, is applied on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of sale of goods, performance of work or provision of services.”

Today, there are cases when LLCs and individual entrepreneurs can make cash payments or non-cash payments with the population using plastic cards without using cash registers:

• in cases where, when providing services to the population, appropriate strict reporting forms are issued;
• LLCs and individual entrepreneurs who are taxpayers of the single tax on imputed income (UTII) for certain types of activities have the right not to use cash registers in their work when carrying out the types of business activities established by paragraph 2 of Article 346.26 Tax Code RF;
• Individual entrepreneurs who apply the patent taxation system have the right not to use CCP in their work. But not working with cash register equipment for this category of taxpayers is possible only if, at the buyer’s request, a document (sales receipt, receipt or other document) is issued confirming the receipt of funds for the corresponding product (work, service);
• Organizations have the right not to use CCP in their work due to the specifics of their activities or the characteristics of their location when carrying out the following types activities in which organizations and individual entrepreneurs have the right not to use cash register equipment.
• It should be noted that the current Federal Law No. 54-FZ “On the use of cash register systems when making cash payments and (or) settlements using payment cards” contains a list of types of activities in the implementation of which organizations and individual entrepreneurs have the right not to use cash registers technique. This:
• sale of newspapers and magazines, as well as related products in newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent
• sale of securities;
• sale of lottery tickets;
• sale of travel tickets and coupons for travel in the city public transport;
• trade at markets, fairs, exhibition complexes, as well as in other territories allocated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods retail places(premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;
• peddling small retail trade in food and non-food products;
• sale of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the region railway transport;
• trade in kiosks of ice cream and soft drinks on tap;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal;
• sale of religious objects and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures;
• sale at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.

LLCs and individual entrepreneurs located in remote or hard-to-reach areas specified in the list approved by the government authority of a constituent entity of the Russian Federation can carry out cash payments and (or) payments using payment cards without the use of cash register equipment.

List of types of trade where it is allowed not to use new online cash registers

Starting from 2017, the main provisions of Federal Law No. 290-FZ of July 3, 2016 will come into force in our country, obliging all entrepreneurs in our country to use online cash registers. This law made changes to Federal Law No. 54, in particular also to the second one, concerning the Peculiarities of using cash registers and organizations that may still not use online cash registers in the process of their trading activities.

We have already mentioned above several categories of LLCs and individual entrepreneurs, which are exempt from the use of new cash register equipment only until July 1, 2018. After this date, they will also be required to use online cash registers.

IN new edition The Federal Law states that cash register equipment is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when making payments, except in cases established by this Federal Law.

But article two of the same law says that a number of organizations may never use a new cash register system in the course of their business activities (that is, regardless of the dates and without waiting for July 1, 2018). Let's look at what these categories of entrepreneurs are.

First of all, Cash register equipment is not used by credit institutions in automatic payment devices that are in their ownership or use and provide the ability to carry out operations for issuing and (or) accepting cash, including using electronic means of payment, and for transmitting orders to credit institutions to transfer funds.

Also, CCP is not used in devices for implementation involving authorized person organization or individual entrepreneur of transactions for the transfer, using electronic means of payment, of orders from a credit institution to transfer funds.

Also, the Federal Law “54-FZ in paragraph two of the second article provides a list of organizations and individual entrepreneurs that can make settlements with clients without using cash registers when carrying out tracking types of business activities and providing the following types of services:

• sale of newspapers and magazines, as well as related products at newsstands;
• sale of securities;
• sale by a driver or conductor in the vehicle cabin of 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, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading non-food products, except for trading non-food products that are defined in the list approved by the Government of the Russian Federation;
• peddling trade in food and non-food products;
• 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, including potatoes, fruits and melons;
• 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;
• change individual entrepreneur for rent (hire) of residential premises owned by this individual entrepreneur.

In addition to the types of business activities listed above, medium and small businesses located in remote or hard-to-reach areas have the right not to use cash register systems in their work. These settlements must be indicated in the list of remote or hard-to-reach areas for each of the constituent entities of our country and posted on the Internet and constantly updated. Such organizations have the right not to use cash register equipment in their work, but if a buyer or client of the company asks for a document confirming the transaction, such a document must be provided and must be certified by the person who issued this document.

Another category of organizations that in our country are exempt from the use of CCT are pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas. populated areas, And separate units medical organizations who have a license for pharmaceutical activities.

Cash register equipment is not used in religious institutions when providing services for religious rites and ceremonies, as well as when selling religious objects and religious literature.

CCPs can be used without transmitting data online through a fiscal data operator 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 state authority of the constituent entity of the Russian Federation.

Also, CCP is not used when making payments using electronic means payment without presentation between organizations and individual entrepreneurs.

But the entire list of organizations above does not apply to companies that use an automatic settlement device for settlements or carry out trading excisable goods– that is, in these companies the new CCP must be used in their work.

But many questions arise from the need to use online cash register LLCs and individual entrepreneurs that are taxpayers of UTII or apply the patent taxation system. Will they need to transfer all data on purchases to the Federal Tax Service, as other entrepreneurs are required to do?

The use of online cash registers for UTII and patent payers

We have already mentioned above that UTII taxpayers or entrepreneurs using the patent taxation system can legally not use cash register systems when making payments to the population. But, with the entry into force of Federal Law No. 290-FZ of July 3, 2016, this procedure will become more complicated for UTII and patent payers - starting from July 1, 2018, the use of online cash registers will also become mandatory for them. This is stated in paragraph 7 of Article 7 of Federal Law No. 290-FZ of July 3, 2016.

Individual entrepreneurs who are taxpayers using the patent taxation system, as well as LLCs and individual entrepreneurs who are taxpayers of UTII for certain types of activities, when carrying out types of business activities can carry out cash payments and (or) payments using payment cards without using cash registers. But only subject to the issuance, at the request of the buyer (client), of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service) before July 1, 2018.

Online cash registers 2018 in questions and answers

At webinars and conferences for small businesses, experts from the "" and "" services answer many questions about the transition to online cash registers, the choice of equipment and the rules for its use. Today Buhonline presents you with a selection of their answers to the most common questions.

When not to use an online cash register

Who is required to use online cash registers in 2018?

• LLC on UTII, which are engaged in retail trade or provide catering services.
• Individual entrepreneurs on UTII who have employees and are engaged in retail or catering.
• Individual entrepreneurs on PSN who are engaged in retail and catering.

Is it necessary to use online cash register systems for non-cash payments?

If payments are made only with legal entities or individual entrepreneurs through a current account, then you can work without an online cash register.

If settlements with legal entities, individual entrepreneurs or other individuals are carried out in cash or using electronic means of payment, then you need a cash register. You can use a model that does not print paper checks, but only generates electronic ones.

Will you need a cash register when trading at the market?

Legal entities and individual entrepreneurs can operate without cash registers in retail markets, fairs, exhibitions and other areas designated for trade. However, there are exceptions to this rule. Those who fall under the exceptions must use the CCP from July 1, 2018. We list these exceptions, and also draw the attention of readers to the fact that they are addressed in the letter of the Federal Tax Service dated April 28, 2017 No. ED-4-20/8279@.

1. CCT should be used if you trade in the above-mentioned places inside shops, pavilions, kiosks, tents, auto shops, auto shops, vans, open counters inside covered market premises when selling non-food products, container-type premises and other similarly equipped and ensuring the display and safety of trade goods places
2. CCP will be required when trading non-food products that are on the list approved by the Government of the Russian Federation.

Let's explain with an example. If you trade at a kiosk installed at the market, then you need an online cash register. If your retail location does not ensure the display and safety of goods (that is, it does not apply to the listed exceptions), then the online cash register does not need to be used.

Is it possible to issue BSO when providing accounting services, or is an online cash register required?

If you receive payment for services to your current account from the current account of an individual entrepreneur or organization, you can also work without a cash register.

In other cases, you must use cash register systems from July 1, 2018, be it payment in cash or transfer to your current account. You cannot receive a deferment, since it is given only when providing services to the population, and not to legal entities.

Do I need to print the names of goods on the receipt?

Individual entrepreneurs in special modes may not print the names and quantities of goods or services on the receipt until February 1, 2021 (Clause 1, Article 4.7 of Law No. 54-FZ).

Other organizations that are required to use cash register systems must print on the receipt the name and quantity of goods sold, the VAT rate and amount, the name of the cashier and other details listed in Art. 4.7 Federal Law No. 54-FZ.

Please note: you can fulfill all the requirements of Law 54-FZ for the details in a cash receipt using the “ ” service. The service also ensures the transfer of data on punched checks to the INFS through the OFD. In addition, "Kontur.Market" is integrated with the service for accounting and reporting "", which allows you to quickly and accurately reflect sales data in tax and accounting.

But what if it is impossible to indicate the volume and list of services or goods on the receipt, for example, when payment is made in advance?

Retail example: The supplier is paid in advance for a consignment of goods, the exact list of which is unknown.

An example from the service sector: the client makes an advance payment at the beauty salon for procedures, the exact list of which will be determined later.

In the described cases, two checks are knocked out. The first check is issued upon prepayment, it indicates the “advance” sign and the amount of funds received. The second check is issued upon final settlement; it contains all the required details, including the name of the product or service, its quantity, the amount of payment excluding the previously paid advance (letter of the Ministry of Finance dated July 10, 2017 No. 03-01-15/43690).

Features of equipment and number of cash desks

How does an online cash register differ from a cash register calculator, except for the price?

The online cash register (CCT) has a fiscal drive (FN) (a storage medium like a flash drive). It encrypts information about the user's cash transactions. CCP can receive items from the commodity accounting system and print it on the receipt. CCTs are required to be used by all organizations and individual entrepreneurs, unless otherwise provided by Law 54-FZ.

The concept of cash register-calculator is used in two meanings:

• CCP, which appearance resembles a calculator: push-button, has no interface, with or without a small screen, has a FN, which means it complies with 54-FZ.
• any cash register that can be used instead of an online cash register provided by Federal Law 54-FZ. Such a cash register may not have a FN. At the same time, it prints checks, which the seller is obliged to issue at the buyer’s request. If the cash register has a FN, then you need to set up a special mode at the cash register so as not to record fiscal data until the deadline for this has come by law.

You can get information about choosing equipment and ask relevant questions at the free webinar “How to choose cash register equipment for business on UTII and PSN?” The webinar will take place on March 28 at 11.00 (Moscow time).

How many cash registers will you have to buy when combining two taxation systems?

You can install one online cash register, but it must be able to work with two different tax systems. For example, the cash register module "Kontur.Market" successfully works with two taxation systems - the module generates two different receipts for goods sold under different tax regimes.

When fiscalizing cash register systems, indicate both systems, and when selling, generate two receipts.

Example. You sell motor oil on the simplified tax system and windshield washer fluid on UTII. You generate two checks: one for oil indicating the simplified taxation system, the second for liquid - indicating UTII.

How many cash registers are needed for several types of activities?

The legislation does not prohibit the use of one cash register for several types of activities or for the sale of goods under several taxation systems.

The number of cash registers depends on the number retail outlets. If the provision of services and the sale of goods occur at one point, you can use one cash register. One check can only indicate one taxation system, which means that the sale of goods and the provision of services must be issued with two different checks. At the same time, the cash register and the installed software (goods accounting system) must be able to work with several taxation systems.

Is a separate cash register needed for the pick-up point for online store orders?

Online stores that receive payment only by electronic means of payment (EPP) must use online checkout from July 1, 2018. The cash register may not have a receipt printing device (receipt printer), but must be able to send an electronic receipt to the buyer and to the tax office.

• If at the point of issue the employee does not accept payment, but only gives orders to the buyer, one cash register is enough for you.
• If the buyer pays for the goods at the point of delivery, there should also be an online cash register here. In addition to electronic checks, it should also generate paper ones.

Thus, it is possible to use one cash register for both electronic means of payment and for payments at the point of issue, if the cash register is capable of printing paper receipts.

Use the same logic to work with couriers:

• If the goods have already been paid for and the courier has just delivered it, the online store only needs a cash register, which generates electronic checks;
• If a courier delivers goods and takes money for it, he is obliged to generate a receipt on a mobile cash register and issue a paper receipt. That is, the courier must have his own cash register.

Let us remind you that electronic means of payment include payment applications for smartphones and websites, electronic wallets, client banks and other systems. (Clause 19 of Article No. 161-FZ “On the National Payment System”).

Connecting to the OFD and registering the cash register

When can you not connect to the OFD?

By general rule, everyone who uses an online cash register needs to connect to the fiscal data operator (FDO). You can not connect the cash register to the OFD and not transfer data to the tax office only if you are trading in an area remote from communication networks. Data on your sales will be stored in the fiscal drive. The Federal Tax Service may require you to provide this information to the inspectorate.

Do I need an electronic signature to operate the cash register?

Qualified electronic signature(KEP) will be required to work with the CRF. If you are allowed to use the cash register offline, then neither OFD services nor an electronic signature will be needed.

CEP is also needed to register a cash register in your personal account on the tax website. If you personally come to the Federal Tax Service to register the cash register, you will not need an electronic signature.

How to properly connect and register a cash register?

First you need to register an online cash register with the tax office and connect it to the fiscal data operator (FDO). To work on the Federal Tax Service website, you will need a qualified electronic signature, for example a signature for reporting or electronic trading.

The algorithm of actions looks like this.

1. You enter into an agreement with the OFD; your operator’s data will be needed when registering the cash register with the Federal Tax Service.
2. Register the cash register on the tax website nalog.ru through the “Taxpayer Personal Account”: in electronic form Applications indicate the address of the CCP installation, the CCP model and other characteristics. We recommend making sure that the address of your retail outlet is in the directory of the Federal Information Address System (FIAS, see ifias.ru). If there is no such address, contact the district administration with an application to include the address in FIAS.
3. After filling out the registration form, click “Sign and Submit.”
4. Monitor the status of your application using the link “Information on documents sent to the tax authority.” When the status “Assigned” appears in the “Status” column registration number CCP”, enter the registration number and TIN at the checkout. This process is called fiscalization; it must be completed within a working day after the cash register is assigned the status of the number.
5. In the cash register settings, specify the OFD parameters that were communicated to you when concluding an agreement with the OFD.
6. Your cash register will print a receipt, which will serve as a registration report.
7. Return to the “Taxpayer’s Personal Account” on the nalog.ru website, in the “Cashier Registration Number” column, click on the registration number. The cash register card will open, click “Complete registration”.
8. In the window that opens, enter the data from the cash register registration report that the cash register printed during fiscalization. Click “Sign and Submit.”
9. The tax office will send you a registration card.
10. Connect the cash register to the fiscal data operator to begin transferring checks to the Federal Tax Service - go to Personal Area OFD and indicate the cash register details.

Programs for working at the cash register

What programs are needed to operate an online cash register?

Each CCP has software. It helps the cashier:

• understand your commands;
• print the names and prices of goods stored in the electronic catalog on the receipt;
• send information about sales to the tax office;
• send sales data to the inventory service (it stores product items) so that the service shows statistics, reports, and inventory balances.

Cash register software is installed on the device the cashier works with: a computer, tablet or POS terminal. There are also intermediary programs, each of which different purposes: cash register driver, fiscalization utility, operating system services. In order not to delve into these subtleties, we recommend using a commodity accounting system that has its own cash register software (for example, our “”) system. In this case, all issues regarding compatibility of software, cash register and item source have already been resolved.

How to load items into the checkout and change prices?

You need Digital catalogue the products you sell. It serves as a source of inventory for the cash register: data on goods is sent to the cash register program and printed on the receipt.

A more advanced source is the commodity accounting system. It makes it easier to maintain a catalog, change prices, and you can carry out inventory, acceptance, write-off and other operations.

There are local systems for accounting for goods; they need to be installed on a computer. There are cloud systems such as "". They do not require installation; you can work in them remotely from the point of sale via the Internet.

The source of the item sends data to the checkout also via the Internet. For example, in “Kontur.Market”, to do this you need to click the “Transfer goods to cash registers” button. If the sales price has changed, edit it in the inventory service and click the button to update the item at the checkout.

Violations and fines

What happens if you don’t connect the cash register before July 1, 2018?

How to avoid fines when disconnecting Internet access?

If the internet goes down, you can continue trading. The cash desk will save all fiscal data and send it to the Federal Tax Service as soon as the Internet appears. The permitted operating time of the cash register without Internet connection is 30 days.

Check if your locality is included in the list of areas remote from communication networks. If included, you can use the online cash register in offline mode, which is installed during the initial setup of the cash register. With this setting, your cash register will record fiscal data, but will not send it to the tax office.

In addition to the term “areas remote from communication networks”, there is the concept of “hard-to-reach areas” - these are settlements where it is allowed not to use an online cash register at all, but sellers are required to issue the buyer a document confirming the fact of payment. The list of settlements where it is allowed not to use CCP is approved by the authorities of the constituent entities of the Russian Federation. The document on receipt of funds must contain the details listed in paragraphs 4-12, paragraph 1 of Art. 4.7 of Law No. 54-FZ.

Is it possible to register a cash register in one place and conduct trade in a tent in different cities of the specified region?

You can register a cash register at any branch of the Federal Tax Service of Russia and connect it to any fiscal data operator. But when registering, you need to indicate exactly the address where payments will be made to the buyer. The use of cash register systems in another city will be considered a violation of paragraph 1 of Art. 4.3 of Law No. 54-FZ.

The online cash register can be used not at the place of registration if your business falls under the definition of “distribution trade”. In this case, when registering the cash register with the Federal Tax Service, indicate that the cash register is used for delivery trade. In the “Payment address” column, enter the legal address of the organization, in the “Place of payment” column - the name and number of the vehicle in which the cash register is used.

Is there a fine for making a mistake when punching a check?

If the error is corrected in accordance with the regulations cash transactions, then sanctions most likely will not follow.

Let's see how you can fix common mistakes.

Example 1. The receipt indicates the payment type is “cash”, and the buyer paid for the goods by bank card or vice versa.

Cancel the calculation by printing a check with the attribute “return of receipt”, and then generate a check with the attribute “receipt”. If the error is discovered the next day, follow the same steps and draw up an explanatory document. In it, describe the situation and your actions. Save explanatory note in case of verification.

Example 2. For some reason the cashier did not return the check, which means the amount on the checks is less than the amount of revenue for the day.

Generate a correction check. First, draw up a document indicating the date, time and reason for the calculation without using cash register. Put the number and date on the document. Generate a correction check at the checkout with the amount that was not taken into account at the checkout. In the check, indicate: the calculation attribute “receipt correction”, the type of correction “independent operation” and the basis for the correction - the date, number and name of the document that you drew up before generating the correction check.

How to return a product?

The receipt does not contain the store address or the cashier's name: is this a violation?

Yes, this is a violation of the procedure for using CCT. The punishment for it is provided for in paragraph 4 of Art. 14.5 Code of Administrative Offenses of the Russian Federation. The violator faces an administrative warning or fine. For officials and individual entrepreneurs, the fine will be from 1.5 to 3 thousand rubles, for organizations - from 5 to 10 thousand rubles.

How to save on buying equipment: tax deduction

How to apply for a tax deduction at the cash register?

Individual entrepreneurs on PSN and UTII can reduce the tax by the amount spent on the online cash register required software, services for setting up cash register systems, including costs for modernizing cash registers. For more information about this, see "". Please note: renting a cash register is not eligible for deduction.

The tax amount can be reduced by no more than 18,000 rubles for each instance of cash register equipment from the cash register register. If in your retail network ten retail outlets with ten cash registers, a deduction can be obtained for the purchase of each of them.

The deduction is issued on the basis of a tax return for UTII and a notification of a reduction in the amount of tax for PSN. However, the current declaration form does not have a section in which the costs of introducing cash register equipment could be reflected.

The Federal Tax Service recently spoke about how “temporary workers” can overcome this incident and fill out a declaration in a letter dated 02.20.18 No. SD-4-3/3375@ (see “”).

Tax officials have proposed a temporary solution: take into account total amount expenses for the purchase of cash register equipment only in line 040 of Section 3 of the declaration. The tax amount cannot be negative.

Example 1. Individual entrepreneurs with employees reduce the amount of tax by the amount of insurance premiums for employees and for themselves (within 50% of the tax amount). The remaining amount must be reduced by the cost of purchasing a cash register within 18,000 for each cash register. Single tax can be reduced to 0 rub.

Example 2. An individual entrepreneur without employees reduces the tax on contributions paid for himself. After this, he has the right to reduce the amount of tax on cash registers within 18,000 for each copy. The single tax can be reduced to 0 rubles.

• name of the CCP model;
• serial number of the KKT model;
• CCP registration number assigned by the tax authority;
• date of registration of the cash register with the tax authority;
• the amount of expenses for purchasing a copy of a cash register, which reduces UTII (the amount of expenses for one copy of a cash register cannot exceed 18,000 rubles);
• the total amount of expenses for the purchase of a cash register, which reduces the total amount of UTII payable to the budget for the tax period.

Sample explanatory note is in the attachment to the letter of the Federal Tax Service of Russia dated February 20, 2018 No. SD-4-3/3375@.

For individual entrepreneurs on PSN, the form of notification of a reduction in the tax amount has not yet been approved. Therefore, you can notify the tax office about a reduction in the tax amount in free form. For example, write a statement. Please provide the following information in your application:

• Full name and TIN of the entrepreneur;
• number and date of the patent in respect of which the tax amount is reduced;
• deadlines for payment of reduced payments and the amount of expenses for the acquisition of cash register systems by which they are reduced;
• KKT model and serial number (look on the back of the cash register and in the KKT passport);
• the amount of expenses for purchasing a cash register. If there is more than one cash register, indicate the total amount, but not more than 18,000 rubles. for one copy.

From July 1, 2017, most individual entrepreneurs and companies will switch to new cash registers with online data transfer function. A one-year deferment will be given to individual entrepreneurs and organizations that provide services to the public and issue BSO, as well as entrepreneurs who use the imputed and patent taxation systems. Also, for certain types of activities, the law provides for a complete exemption from the use of online cash registers.

Since July 2018, a massive transition to the use of new cash register technology has begun, allowing information to be transmitted online to tax office. Despite the fact that most entrepreneurs are obliged to switch to new order already this summer, the law provides for a deferment until 2018 for certain groups of taxpayers, and for some entrepreneurs it even provides the opportunity not to switch to using new technology.

The list of organizations and individual entrepreneurs who do not need online cash registers is given in Art. 2 laws of May 22, 2003 No. 54-FZ.

Let us briefly consider who has the right to defer the transition, and who may not switch to the new procedure for settlements with customers at all.

Who may not use new CCPs until 2018

• Organizations and individual entrepreneurs on UTII;
• Individual entrepreneurs using PSNO;

From July 2018, patent holders and entrepreneurs will have to switch to using the new CCP.

• Companies that issue BSO instead of a cash receipt;

Note: the taxation system does not play a role in this case. From July 1, 2018, these categories of businessmen will have to either switch to using an online cash register or begin issuing BSO in a new, electronic form. New BSOs as well as online checks will be sent either to email to the buyer, or, in the form of a message, to the phone.

• Vending business;

From July 2018, special equipment will need to be installed on vending machines.

• Entrepreneurs, .

From July 2018, this group of businessmen will also need to establish new technology, allowing you to send a receipt to the buyer by email.

Table No. 1. Time frame for transition to new cash registers

* Note: If a company or individual entrepreneur on OSNO or USNO provides services to the population and issues BSO, they can switch to new cash desks from July 2018.

Who is completely exempt from online cash registers?

Full list types of activities for which online cash registers may not be used are given in Art. 2 laws of May 22, 2003 N 54-FZ

Table No. 2. Who is exempt from online cash registers

Services provided	Note
Sales of newspapers and magazines, as well as related products in kiosks	The share of sales of newspapers and magazines must be at least half of the total sales. In this case, it is necessary to keep separate records of sales of newspapers and magazines and related products.
Sale of securities
Sale of tickets for travel on public transport	Tickets must be sold either by the driver or the conductor inside the vehicle
Catering services for students and employees of educational institutions	Food must be provided in educational institution implementing general education programs
Trade at markets, fairs and exhibition centers	The exception is shops, pavilions, tents, kiosks, auto shops and auto shops located on the territory of the specified places
Difference trading	Trade must be carried out on passenger trains, with the exception of the sale of technically complex goods that require special storage conditions
Trade in ice cream and draft soft drinks in kiosks
Trade from tanks in kvass, milk, butter, fish, kerosene, live fish, as well as peddling vegetables
Reception of glass containers and waste materials from citizens	The exception is the acceptance of scrap metal and precious metals
Shoe workshop	Shoe repair and painting
Making keys, repairing watches and other metal haberdashery
Nurse services	Caring for the sick, elderly and children
Plowing gardens and cutting wood
Porter services
Leasing to individual entrepreneurs, property owned by him by right of ownership
Conducting activities in hard-to-reach and remote areas from communication networks	A prerequisite is the inclusion of the territory in which the activity is carried out in the list of hard-to-reach areas approved by the state authority of the given subject
Individual entrepreneurs and organizations carrying out non-cash payments	Transfer of funds must be made directly to the current account

To summarize the above, we will briefly outline who is exempt from CCP in 2017, and who is required to switch to them this summer.

The legislation on the use of cash registers contains a number of exceptions for some legal entities and individual entrepreneurs who have the right not to use cash registers when making payments to clients. For example, on trading enterprises and individual entrepreneurs who have chosen special tax regimes, as well as those who trade using vending machines, are not subject to the requirements. At the same time, the use of online cash registers 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 look at this list in more detail.

Credit organizations and payment systems

Organizations and individual entrepreneurs if they provide services to the public
(until July 1, 2018)

The specified procedure is specified by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 "" (hereinafter referred to as Resolution No. 359).

Also, it should be taken into account that the document form must be printed or generated using automated systems.

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

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

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

Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents. So the usual personal computers are not suitable for simultaneously filling out a document form and issuing a strict reporting document.

According to the opinion of the Ministry of Finance of the Russian Federation, expressed in, automated systems In terms of their operating parameters, they must meet the requirements for cash register equipment.

Thus, it is recommended that organizations and individual entrepreneurs providing services to the public purchase exclusively printed strict reporting forms that have all the required details.

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

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 " ";

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 legal entities, the use of CCP remains mandatory.

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

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

• rendering household services;
• provision of veterinary services;
• provision of repair services, 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 motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or 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 floor area of ​​no more than 150 square meters for each trade facility;
• retail trade carried out through the objects of a stationary trading network that does not have trading floors, as well as objects of a non-stationary trading network;
• provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility;
• provision of public catering services provided through public catering facilities that do not have a customer service area;
• spreading outdoor advertising using advertising structures;
• placement of advertising using the external and internal surfaces of vehicles;
• provision of temporary accommodation and residence services by organizations and entrepreneurs using in each facility for the provision of these services the total area of ​​premises for temporary accommodation and residence of no more than 500 square meters;
• provision of services for the transfer of temporary possession and (or) for use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area;
• provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.

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

Title of the document;

serial number of the document, date of issue;

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

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

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

amount of payment made in cash 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 required to have and use cash registers in case of retail sales by them alcoholic products(including beer and beer drinks, cider, poire, mead) (Part 6, Article 15 of the Federal Law of November 22, 1995 No. 171-FZ "",).

It should be noted that no requirements apply to UTII payers and entrepreneurs on PSN, therefore BSO can be prepared by them in any convenient way, provided that the required details are included in the form.

In addition, it is necessary to pay attention to exceptions that are not subject to clauses 2 and 3 of Art. 2 of Law No. 54-FZ in the previous edition. was discussed by us above. Let us remind you that we are talking about organizations and individual entrepreneurs providing services to the population. An additional list of activities for which strict reporting forms can be used is indicated. The point is that these points can overlap. For example, the provision of shoe repair services to the public is both “provision of services” and is subject to UTII. Therefore, the question arises: under what rule of law is a strict reporting form issued? Tax authorities tend to see this as a problem and hold them accountable if 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 required to adhere to clause 2 of the same norm.

Organizations and individual entrepreneurs engaged in certain types of activities

IMPORTANT

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

Let us add that the right of organizations and individual entrepreneurs carrying out certain activities, do not apply the CCP, which was in force before the new edition came into force, will last until July 1, 2018. This, for example, applies to such types of activities as the sale of lottery tickets and postage stamps (paragraph 4, 15 clause 3 of article 2 of Law No. 54-FZ in the previous edition). Also, until July 1, 2018, organizations and individual entrepreneurs engaged in trading using vending machines () are exempt from the obligation to use cash register systems.

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, a list of which can be determined, are also exempt from the use of CCP normative act subject of the federation (). Unfortunately, the list of such areas is not currently approved everywhere. For example, in the Kaliningrad region it was established by decree of the administration of the Kaliningrad region dated September 23, 2004 No. 450 "". Thus, this regulatory act justified the refusal to satisfy the demands of the tax authorities to attract administrative responsibility institutions for non-use of 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 the use of cash registers and without issuing strict reporting forms.

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

• name and serial number of the document;
• name of the organization or full name of the individual entrepreneur, their TIN;
• date, time and place (address) of 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 payments and also trade in excisable goods ().

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

All issued receipts are recorded in the accounting journal according to their serial number and calculation date. The sheets of the accounting journal must be numbered, laced and signed by the entrepreneur, and also certified by a seal (if any). At the same time, if an employee makes payments and keeps the journal, then the entrepreneur must conclude an agreement with him on full financial liability.

A copy must be made of each settlement document issued and the copy must be retained for at least 5 years. Moreover, copies of documents or their detached parts must be stored in a systematic manner under conditions that prevent their damage and theft.

The receipt must be filled out in legible handwriting in Russian, and blots, erasures and corrections are not allowed. A damaged or incorrectly filled out document is crossed out and attached to the log book for the day on which it was filled out. The journal also makes a note about this opposite the serial number of the damaged or incorrectly filled out document. At the same time, the continuous numbering of issued receipts continues.

Note that if settlements are carried out in areas remote from communication networks, cash register should be used, but in an “offline” mode, that is, without the mandatory transfer of fiscal documents to tax authorities in electronic form. This means that in such circumstances there is no need to conclude an agreement with the OFD, and the client is provided with a cash receipt or BSO printed on paper, and it is not sent in electronic form (,). Let us recall that the criterion for such areas is the territory of a populated area of ​​up to 10 thousand people (clause 1 of the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 "").

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

Rural pharmacies

Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas are exempt from the use of CCT. Also, you will not have to issue checks to branches of medical organizations licensed for pharmaceutical activities located in rural areas where there are no pharmacies (). No strict reporting forms or payment documents are required to be issued in these cases.

However, if these organizations use automatic devices for payments and also trade in excisable goods, then they must use cash register systems (CRE) when making payments to clients.

Religious organizations

When conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature, these organizations have the right not to use CCT. However, this applies only to cases when such operations are carried out in religious buildings and structures and on 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 benefit does not apply if the organization uses an automatic device for payments and also trades in excisable goods.