Is it necessary to send a check by email? Receipt for the purchase of iPhone and iPad

According to 54-FZ as amended. dated 07/03/2016, at the client’s request, the cashier is obliged to send him an electronic check to his subscriber number or email address. Read the news about how to comply with the law.

Law No. 54-FZ provides: if, before payment, the buyer indicated that he wants to receive an electronic check and gave his subscriber number or email address, the cashier must fulfill his request. In this case, sending to a subscriber number is mandatory, and to an email address is carried out only if technically possible at the checkout.

In the message you can send the check itself or details for searching it in the fiscal data operator service. For failure to send an electronic check, as well as for failure to issue a paper one, entity may receive a warning or a fine of up to 10,000 rubles (Clause 6, Article 14.5 of the Administrative Code).

A printed electronic check is equivalent to a paper one, provided that the data in it is identical to the paper check.

How to submit an electronic check

You can send SMS messages to the buyer’s subscriber number through the Kontur.OFD service.

1. Connect to a special tariff plan, which includes the ability to send receipts via SMS.
2. Set up receipts to be sent at the checkout.
3. When paying, the cashier enters the customer's subscriber number at the checkout. The data is transmitted to the OFD. After this, an SMS message with the receipt details will be automatically generated and sent to the buyer.

The OFD Platform receives questions and requests from citizens caused by receiving electronic checks by email and SMS. In this regard, the company provides clarifications.

According to the requirements of current legislation ( the federal law No. 54-FZ dated May 22, 2003 “On the application of control cash register equipment when making cash payments and (or) settlements using electronic means payment"), the fiscal data operator is obliged to transfer a cash receipt or form strict reporting V electronic form to the buyer, if this is provided for in the agreement between the OFD and the user of cash register equipment (seller of goods and service provider), as well as to ensure the ability to verify the authenticity of checks on the Internet. In this case, the user of the cash register sends a check to the buyer in in electronic format in case the buyer ( individual) before payment, provided the seller (cash register user) with his subscriber number or email address. Failure to send an electronic check, as well as failure to issue a paper check, will result in penalties for the cash register user in accordance with the Code of Administrative Offenses of the Russian Federation.

In other words, the buyer (individual) will receive an electronic check via SMS or email with a link to the OFD service for checking checks, if he informed the seller (cash machine user) in advance of his phone number or email address before payment in the store, including when purchasing goods and receiving services in an online store or other online resources. Such a service may be, inter alia, upgrading the status of a regular ad on an online service aggregator or another service on the Internet. Check the authenticity of the check and also receive detailed information

Anyone can make a purchase within the details of a cash receipt or a strict reporting form - on the OFD Platform website, using the Check Check service:

For reference.

From the Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” Article 1.2.

Scope and rules for using cash register equipment

2. When making a calculation, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before the calculation, send a cash receipt or a strict reporting form in electronic form to the buyer ( to the client) to the provided subscriber number or email address (if it is technically possible to transfer information to the buyer (client) in electronic form to the email address). 3. The user, in order to fulfill the obligation specified in paragraph 2 of this article, has the right to send to the buyer (client) to the subscriber number or email address (if it is technically possible to transfer information to the buyer (client) in electronic form to the email address) provided by the buyer (client) to the user before making a payment, information in electronic form identifying such a cash receipt or such a strict reporting form ( registration number cash register equipment, amount, date and time of calculation, fiscal sign of the document), and address information, which is posted on the Internet and through which such a cash receipt or such a strict reporting form can be obtained free of charge by the buyer (client).

Article 4.5. Requirements for the applicant for permission to process fiscal data and the operator of fiscal data. Responsibilities of the fiscal data operator

2. The fiscal data operator is obliged:

• provide via the Internet, upon request of a buyer (client), the possibility of checking the fact of use of cash register equipment by an organization or individual entrepreneur when making payments to a buyer (client) and providing this buyer (client) with a cash receipt or strict reporting form in accordance with the established procedure calculations in electronic form, as well as the ability to verify their accuracy;
• carry out, if provided for in the agreement between the fiscal data operator and the user, the transfer of a cash receipt or strict reporting form in electronic form to the buyer (client) indicating the e-mail address of the fiscal data operator as the sender's email address.

Crimean tax officials have begun preparations for work related to the transition to the use of new-style cash register equipment (CCT)

On July 15, 2016, Federal Law No. 290-FZ came into force, which amended the legislation and marked the transition to new cash register, which allows you to transmit information about cash payments to the tax authorities in electronic form. Now organizations that use cash registers in their activities are required to switch to technology that can not only run the usual cash register receipt, but also transmit purchase information to the tax authority and customers in real time.

New concept

Any innovation always raises questions. The replacement of the cash register was no exception - the business community - tens of thousands of people - writes, calls, worries. We have selected the most pressing issues.

For example, in what time frame will cash register equipment be replaced, how much time do organizations and entrepreneurs have? To this we were informed by the Federal Tax Service of Russia for the Republic of Crimea that the law provides for the gradual introduction of new requirements. Thus, until February 1, 2017, the provisions of the law on the mandatory transfer of fiscal data to the tax authorities through a fiscal data operator are applied by organizations and individual entrepreneurs on a voluntary basis. From February 1, 2017, registration and re-registration of cash registers is not allowed, which does not ensure the transfer to the operator of fiscal data of each cash receipt or strict reporting form in electronic form (except for cases established by law).

Riza Aliyev, Deputy Head of the Federal Tax Service of Russia for the Republic of Crimea:

“Organizations and individual entrepreneurs trading using vending machines may not use cash register equipment as part of such vending machines until July 1, 2018.”

In addition, the law provides for a deferment of the use of such technology for individual entrepreneurs, for example, those using the patent tax system, as well as for organizations and individual entrepreneurs who are UTII taxpayers, subject to the issuance of a document upon request of the buyer ( sales receipt, receipt or other document) confirming acceptance Money for the corresponding product. They were given a deferment to implement the law until July 1, 2018.

Also, regarding the concept that first appeared - the fiscal data operator (FDO) - Crimean entrepreneurs are interested in what the role of this operator is in the entire procedure?

And as the Crimean Telegraph newspaper learned, the fiscal data operator ensures the reception of data from cash registers, their processing, storage and transmission to the Federal tax service. This is an important link between the cash register and the tax service. In addition, the data that cash register equipment transmits to the fiscal data operator is checked for correctness using special algorithms, which prevents them from being changed.

Dmitry Orlov, representative of the fiscal data operator company, which will transfer information from the seller to the Federal Tax Service:

“To connect to the OFD, you must register on the website of the OFD operator and confirm the conclusion of the offer agreement. Next, in your personal account, you can see the contract number, which must be indicated in the application for registering the cash register. After the cash register is registered with the Federal Tax Service, it is necessary to add information about the cash register contained in the cash register equipment registration report in the operator’s personal account, after which you can begin to use the cash register in accordance with the new requirements.”

Next, the operator will begin to receive data from the cash register, process it and transmit it to the Federal Tax Service of Russia. Moreover, to conclude an agreement and connect to a fiscal data operator, as well as to register a cash register, you do not need to go anywhere, everything can be done remotely via the Internet. At the same time, the cost basic services will not exceed 3000 rubles for one cash machine in year.

Modernization and flashing

Another pressing issue is related to the fact that cash register equipment has recently been replaced on the peninsula: before January 1, 2016, the Ukrainian-style cash register equipment was replaced with a Russian one. Is it possible to use this equipment without purchasing a new one? Is modernization possible?

Riza Aliyev:

“Along with the use of new cash register equipment that meets all legal requirements, owners of cash register equipment will have the opportunity to purchase a set of modifications to modernize their existing old-style cash register. This will bring the cash register in compliance with the requirements of the new legislation and will allow you to go through the registration procedure for the cash register according to the new procedure. Users can find out about the possibility of upgrading existing equipment from the manufacturer or in the Centers Maintenance KKT. According to preliminary data from manufacturers, more than 65% of CCPs in Crimea can be modernized without purchasing a new one.”

It is also reported that manufacturers of cash register equipment plan to release kits of modifications for existing devices. The vast majority of the existing fleet of cash register equipment can be modernized, after which the updated cash registers will meet the new requirements. Upgrading means either reflashing an existing device, replacing a board, or installing an additional module.

To connect a cash register to the Internet, you do not need to purchase specialized equipment, build a VPN channel or other security measures. It is enough to connect the cash register to an existing one on point of sale networks. For stand-alone cash register equipment, you can use the GPRS modem and SIM card built into the cash register, as well as a Wi-Fi connection. All data is transmitted in encrypted form, which prevents its use by third parties.

Riza Aliyev:

“The law provides for the possibility of not using cash register equipment in remote and hard-to-reach areas according to the list approved by the authorities of the subject Russian Federation. We have already contacted the authorities with an initiative to identify such places in the republic. According to available information, there are no territories classified as hard-to-reach and remote in Crimea, since it is possible to connect to the Internet in all populated areas.”

By the way

If the connection is lost

If suddenly, for reasons beyond the control of the cash register user, the connection to the Internet is lost, the cash register will continue to work, and it will be possible to punch receipts on it. In this case, all sales data will be recorded in the fiscal drive located inside the cash register. As soon as the connection is restored, all saved data will be transferred to the fiscal data operator. The cash register can operate without an Internet connection for up to 30 days, after which it will be blocked. To unblock, you just need to restore your connection to the Internet, the receipts will be automatically transferred to the operator and you can continue working.

Igor SHILOV
Photo archive "KT"
The material was published in the Crimean Telegraph newspaper No. 398 dated September 30, 2016

As the first weeks of using online checkouts have shown, many customers are not aware that they can receive electronic receipts by phone or mail. People are upset about how companies get their phone numbers.

Receipts via SMS come from fiscal data operators. It usually looks like this (here is a screenshot of indignation from the buyer):

What did the OFD say?

We asked fiscal data operators all about such SMS and emails.

This is what they told us at the OFD Platform.

The OFD Platform receives questions and requests from citizens caused by receiving electronic checks by email and SMS. In this regard, the company provides clarifications.

According to the requirements of the current legislation (Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment”), the fiscal data operator is obliged to transfer a cash receipt or form strict reporting in electronic form to the buyer, if this is provided for in the agreement between the OFD and the user of cash register equipment (seller of goods and service provider), as well as provide the ability to verify the authenticity of checks on the Internet.

In this case, the cash register user sends a check to the buyer electronically if the buyer (individual) has provided the seller (cash register user) with his subscriber number or email address before the payment. Failure to send an electronic check, as well as failure to issue a paper check, will result in penalties for the cash register user in accordance with the Code of Administrative Offenses of the Russian Federation.

In other words , the buyer (individual) will receive an electronic check bySMS or email with a link to the OFD service for checking receipts, if you previously informed the seller (user of the cash register) your phone number or email address before the moment of payment in the store, including when purchasing goods and receiving services in an online store or on other Internet sites resources Such a service may be, inter alia, upgrading the status of a regular ad on an online service aggregator or another service on the Internet.

Anyone can check the authenticity of the receipt, as well as obtain detailed information about the purchase, within the details of a cash receipt or a strict reporting form, on the OFD Platform website, using

The State Duma is considering a bill on the automatic transfer of purchase information from cash registers directly to the tax service. A representative of the Federal Tax Service talks about when online cash register systems will become a reality and how sellers can prepare for upcoming innovations.

Andrey Vladimirovich, is it possible to use online cash register now if you wish?

A.V. Budarin: Not yet. Currently, a bill providing for the introduction new system use of cash register equipment with the transfer of information to tax authorities, passed only the first reading in the State Duma.

When is it planned to make the use of online cash register mandatory?

A.V. Budarin: The bill provides for a phased transition to the use of online cash register systems. The new requirements come into force for newly registered cash registers from February 1, 2017, for currently used cash registers - from July 1, 2017, for persons who are currently not required to use cash registers - from July 1, 2018 G.

How much will it cost to purchase a cash register and all other necessary equipment?

A.V. Budarin: Of course, it all depends on the specific models. But according to CCP manufacturers, the cost new technology will not differ significantly from the cost of cash register systems currently in use. The cost of individual models will be about 18,000 rubles. with a fiscal drive, and the modernization kit will cost about 4,000 rubles.

Will it be necessary to connect to subscriber services through some specialized operator organization? What is the cost of such service?

A.V. Budarin: The bill provides for the transfer of information on settlements to fiscal data operators (FDO). So the cash register user will need to enter into an appropriate agreement with the OFD. As far as I know, the cost of annual maintenance will not exceed 3,000 rubles. for one cash register. I note that this market will be highly competitive, which means that prices for such services will regularly decrease. A typical example is the operator market electronic document management, in which prices relative to the initial ones decreased by 5-6 times.

Will it be possible to see the data entered via online cash register in my personal account?

A.V. Budarin: Yes, functionality is currently being developed personal account taxpayer - user of cash register on the Federal Tax Service website. There you will be able to see data on calculations, as well as manage the status of your cash register: register it, re-register it, deregister it. You will also be able to obtain information about online cash register payments from your operator.

Will there be exceptions, for example, for entrepreneurs on special regimes?

A.V. Budarin: In the current version of the bill there are no exceptions for special tax regimes, but there is a deferment for persons who are currently not required to use cash registers - until July 1, 2018. Also for small businesses, it is possible to use a fiscal accumulator with an extended service life - 36 months .

In accordance with the bill, when conducting certain types of activities, taxpayers will, as now, be exempt from the obligation to use cash registers.

Will it be possible to take into account the costs of purchasing and servicing online cash registers under the “profitable” simplified tax system, UTII, and patent system?

A.V. Budarin: Yes, in accordance with the instructions of the President of the Russian Federation, it is planned to develop a bill on the introduction of tax deductions for expenses incurred in connection with the acquisition of a new type of cash register for individual entrepreneurs using special regimes, if their activities did not previously require the use of cash register.

How will the return of goods be processed using online cash register, including on another day?

A.V. Budarin: The return of goods will be issued in a separate fiscal document, which will be sent to the OFD on the current or subsequent days.

The bill provides that the seller will send an electronic check to the buyer. What information can the buyer receive from such a check?

A.V. Budarin: If desired, the buyer will have the opportunity to receive a check electronically on his email or mobile phone.

Using the check, he will be able to obtain complete information about the completed payment in accordance with the details established for the check. He will also be able to check the correctness of the check itself and that it was generated by a registered cash register and that the seller provided exactly this information about the purchase to the tax service.

What should the seller do if the buyer does not have an email or phone?

A.V. Budarin: If the buyer does not provide the seller with his subscriber number or email address before settlement, the seller will have to print and give him a paper cash receipt or a strict reporting form.

A person may need a check to receive a personal income tax deduction, for example, for the purchase of medicines. Will it be possible to attach an electronic check to the 3-NDFL declaration in electronic form? What to do with an electronic check if the taxpayer will file a paper return?

A.V. Budarin: According to the bill, a cash receipt received by the buyer in electronic form and printed by him on paper is equivalent to cash receipt, printed by the cash register on paper, provided that the information specified in them is identical.

As for the use of electronic checks to receive deductions, we do not exclude this option, but it requires additional elaboration.

What should a buyer do if he receives someone else’s checks by email and phone?

A.V. Budarin: Proceed similarly to the situation when so-called spam is received by email: delete such checks, including using the automatic deletion function.