The third wave of "ollining" of entrepreneurs is about to start. However, it will not cover everyone who was originally intended. The law of 06.06.2019 No. 129-FZ, long-awaited and fateful without any quotation marks, postponed for two years the transition to online cash registers for individual entrepreneurs without employees when selling their own goods (performing work, providing services). Also, the list of persons completely exempted from the use of online cash registers has been supplemented.
Also, the list of persons completely exempted from the use of online cash registers has been supplemented. Finally, the procedure for using cash registers in distance selling and in some other cases has been simplified. Let's tell you more.
In accordance with the initial plan of the legislator, the transition to online cash registers was to go through swiftly: for large and significant part of medium-sized businesses, such cash registers became mandatory from July 1, 2017 (clause 3, article 7 Federal law dated 29.06.16 No. 290-FZ in the original edition). These organizations fell into the so-called "first wave" of the transition to online checkouts.
Wave intrusion
At the same time, some categories of taxpayers were granted a grace period. Such an organization and individual entrepreneur had to switch to online cash registers during the "second wave". On July 1, 2018, the transition period ended and all settlements, except for those that are directly exempted from the CCP on the basis of Law No. 54-FZ No. 54-FZ dated May 22, 2003, were to be accompanied by the transfer of fiscal data to the Federal Tax Service in the online mode.
However, it turned out that neither the local authorities, nor the inspectors, nor the audited, nor the manufacturers of cash registers are fully and properly ready for the innovation. We decided not to risk it. At the end of 2017, Federal Law No. 337-FZ of November 27, 2017 was adopted, which extended the transition period until July 1, 2019, thereby giving rise to the "third wave" of transition to new cash desks.
Initially, this “third wave” included two categories of taxpayers. The first one is the persons who could not apply the CCP until July 2019 without any additional conditions:
organizations and individual entrepreneurs when performing work and providing services directly to the population (except for catering services);
“Imputed persons” (organizations and individual entrepreneurs) for all types of activities, except for catering and retail trade;
Individual entrepreneur at PSN by types of activity not related to retail trade.
Individual entrepreneurs engaged in catering;
IP - payers of UTII or PSN employed in retail trade.
But in the middle of 2018, on the basis of Federal Law of 03.07.18 No. 192-FZ, they also received a deferral until July 2019 - which means they got into the "third wave" - organizations and entrepreneurs in the implementation of:
settlements with individuals who are not entrepreneurs, by bank transfer (except for settlements using electronic means of payment);
settlements when accepting payments for residential premises and utilities, including contributions for major repairs;
offset and refund of prepayment and (or) advances;
operations for the provision of loans to pay for goods, works, services;
operations for the provision or receipt of other counter-provision for goods, works, services;
salon sales vehicle travel documents (tickets) and coupons.
At the same time, entrepreneurs on the PSN were allowed not to use online cash registers at all in the implementation of certain types of activities.
Deferrals, benefits, exemptions
And so, at the end of May 2019, literally a month before the moment when all individual entrepreneurs and organizations that fell into the "third wave" were supposed to go to online cash registers, new amendments to the law on the application of CCP were adopted. The corresponding bill was adopted by the State Duma, approved by the Federation Council and sent for signature to the President of the Russian Federation.
This time, legislators have exempted certain categories of entrepreneurs and organizations from using cash registers (permanently or temporarily), and also relaxed the rules for using online cash registers for those who fell into the "third wave."
So, entrepreneurs who work without hired personnel will not be able to apply from KKT until July 1, 2021. They will not need a cash register either when performing work, or when providing services, or when selling goods of their own production. But the resale of goods does not fall under the deferral - you will have to "obliterate". The specified benefit will also disappear if the individual entrepreneur concludes with the employee labor contract... In this case, you will need to register an online cashier within 30 calendar days.
Entrepreneurs who perform work or provide services solely on their own may not rush to buy online cash registers until July 1, 2021. Until the same date, entrepreneurs without hired workers who sell goods of their own production have the right to work without a cash register.
Some organizations received a complete exemption from the use of online cash registers when making non-cash payments, including using bank cards remotely (via the Internet or online banks). These include:
Real estate owners 'associations (including homeowners' associations, horticultural and horticultural non-profit partnerships), housing, housing construction cooperatives and other specialized consumer cooperatives. Payments for the provision of services to its members within the framework of statutory activities, as well as when accepting payment for housing and utilities, are exempted from KKT;
Educational, physical culture and sports organizations, as well as various houses, palaces and centers of culture and leisure, which provide appropriate services to the population.
If specified services paid in cash or "with the presentation of an electronic means of payment, subject to direct interaction of the buyer (client) with the user" (in other words, bank cards upon presentation), you will have to punch cashier's checks.
In addition, entrepreneurs who sell entrance tickets and season tickets to theaters that are state or municipal institutions... The exemption is provided regardless of the form of payment (cash, cards, non-cash, online). But at the same time, the sale of the same tickets or season tickets via the Internet is not exempt from the CCP.
Concessions have also been introduced for the use of cash registers in a number of cases. In particular, it is allowed not to print paper cash receipts when selling tickets in public transport. It is enough for the driver or conductor to issue the passenger a ticket or coupon, which will indicate how you can get a check in electronic form(for example, a link to the site is given). Such a check must be created before the end of the day in which the ticket was sold. This means that, in fact, the driver or conductor can still do without cash register- receipts will be generated ex post facto based on data on sold tickets.
On a note
A relaxation has been introduced for online stores. Now the courier can not punch the check upon delivery, but show it in the form of a QR code that the buyer will scan to his phone. Such a code is equated to a paper check and has all the necessary details.
Another simplification concerns issue cashier's checks companies that accept payment for housing and utilities and are not eligible for the above exemption (i.e. they are not cooperatives, partnerships, etc.). In case of "correspondence" payments (that is, for any payments, except for payments in cash and cards upon presentation) for housing and utility services, it will be possible not to send an electronic check at all if the client has not received a corresponding request. The client has the right to send a request to issue a check no later than three months from the date of the check (according to the law, the check must be generated no later than five business days from the date the money is credited to the account). After the expiration of this three-month period, the obligation to issue a check is deemed fulfilled, even if there has been no request to issue a check.
Internet commerce and services "on the road"
Also, legislators have made life easier for those who carry out online trade (with the condition of payment for goods upon delivery), or perform work or provide services on-site to the client (in the case of payment for work or services at the place of their execution or provision). From July 1, 2019, in such situations, it will be allowed to apply cash registers, which is not located at the place of settlement. This means that you no longer have to issue mobile cash registers to couriers and persons who directly perform work or provide services at the location of customers. The obligation to issue a check can be performed, including in one of the following ways:
send to the e-mail address or phone number of the buyer (client) information that makes it possible to identify the check, and information about the address of the site where the check is stored;
provide the buyer (client) with the ability to read the QR code from the display mobile device seller (courier, performer of work or services).
Who was "covered"?
It's time to summarize. What do we have in the bottom line? That is, who, in the final result, should still switch to online checkouts from July 2019? So, taking into account all the amendments, from July 1, 2019, the following categories of organizations and individual entrepreneurs should begin to apply online cash registers (provided that they, in principle, are not exempted from CCP on the basis of Article 2 of Law No. 54-FZ, incl. in connection with the use of PSN and NPD):
organizations performing work and providing services directly to the population;
companies that are payers of UTII, regardless of the type of activity transferred to "imputation";
Individual entrepreneurs who perform work and provide services, if they have employees;
Individual entrepreneurs selling purchased goods;
Individual entrepreneurs selling goods of their own production, if they have employees;
Individual entrepreneurs who trade using vending machines;
companies and individual entrepreneurs that carry out non-cash payments with individuals who are not entrepreneurs. An exception was made for educational, physical culture and sports organizations, various houses, palaces and cultural centers in the provision of appropriate services to the population. And also for individual entrepreneurs who sell entrance tickets and season tickets to theaters that are state or municipal institutions from their hands and (or) a tray;
companies and individual entrepreneurs when accepting payment for housing and utilities, including payments for overhaul, in cash or bank cards upon presentation;
companies (except for specialized consumer cooperatives and associations of real estate owners) and individual entrepreneurs when accepting payment for residential premises and utilities, including contributions for overhaul, by bank transfer, incl. by bank cards remotely;
companies and individual entrepreneurs when offsetting and refunding prepayment and (or) advances;
companies and individual entrepreneurs when providing loans to pay for goods, works, services;
companies and individual entrepreneurs when providing or receiving other counter-provision for goods, works, services;
companies and individual entrepreneurs when selling tickets and coupons for travel in public transport in a vehicle (it is permissible to have one ticket office per company).
... but they won't be fined?
The State Duma promises to introduce a one-year moratorium on fines for non-use of cash registers in payments. This became known during a meeting of the State Duma Committee on Budget and Taxes, at which amendments to the Law on CCP were discussed.
The head of the committee and the initiator of the “deferred” amendments, Andrey Makarov, thanked the Federal Tax Service of Russia for providing up-to-date information on the readiness of regions and business sectors to implement the law on CCP. He noted that the picture obtained indicates that not all constituent entities of the Russian Federation have prepared for the implementation of the law. The parliamentarian explained that it is impossible to postpone the implementation of the law from July 1, so the question arose of how to deal with those who are not ready. In the course of execution, a number of improvements will arise. In this regard, it is proposed that by introducing the law from July 1, the administrative responsibility for the non-application of the CCP for a year will be removed, that is, a moratorium on fines will be introduced until July 1, 2020. Thus, everyone will be able to calmly enter the regime so that neither organizations nor people go under the threat of punishment. Of course, “to promise is not to marry,” but still there is hope.
Eligibility for Deduction: Countdown
If an individual entrepreneur on UTII or a patent plans to hire employees in the next 2 years, it is better to buy and register a cashier right now, before July 1, 2019. This is the last opportunity to take advantage of the tax deduction. Such a practical conclusion suggests itself from the letter of the Federal Tax Service of Russia dated April 17, 2019 No. ED-4-20 / [email protected] Whether to follow the recommendations - everyone decides for himself.
So, the rules for obtaining a deduction for the cost of purchasing an online cash register are given in paragraph 2.2 of Article 346.32 and in paragraph 1.1 of Article 346.51 Tax Code RF. You can take advantage of the privilege if a number of conditions are met. In particular, a deduction can be obtained if the purchased cash register is registered with the tax authority in the period from February 1, 2017 to July 1, 2019. An exception to this rule is those individual entrepreneurs who are employed in the areas of retail trade and catering, and at the date of registration of the CCP, they attracted hired workers for their activities. They can receive a deduction only if they registered the CCP before July 1, 2018. There are no plans to extend the right to receive a deduction from the Federal Tax Service.
note
Entrepreneurs at UTII and PSN can still return part of the cost of purchasing a cash register using a tax deduction of 18,000 rubles. But those who buy the checkout after July 1, 2019 will be deprived of this opportunity.
The deduction is provided by reducing the next payment for UTII or from the patent fee. Its maximum size is 18,000 rubles for each copy of the online KKT. If the online cash register was purchased for a lower amount, then you can additionally take into account the price of the fiscal accumulator, software, the cost of work and services for their installation and other costs of the online checkout.
Entrepreneurs on the PSN can take advantage of the deduction by sending a special notification to the tax authorities. The tax office can confirm the individual entrepreneur's right to receive a deduction, or refuse to provide it. Refusal will follow if false data is indicated in the notification. In this case, the inspectors will send a notification to the entrepreneur. Its form was approved by order of the Federal Tax Service dated 26.04.2019 No. ММВ-7-3 / [email protected](registered by the Ministry of Justice literally on May 28).
Approved a deferral for individual entrepreneurs without employees who sell goods of their own production, provide services or perform work. These entrepreneurs will be able to switch to the online checkout from July 1, 2021.
For everyone else, the need to go to the online checkout from July 1, 2019 remains relevant. Cashier is needed:
- entrepreneurs without employees in retail trade, including through vending machines;
- Individual entrepreneurs and legal entities with employees who provide services and issue "old BSO".
When you don't need an online checkout
The amendments expand the list of those who are exempt from the obligation to establish an online checkout.
Now the box office is no longer needed by sellers of shoe covers and sellers of theater tickets from a tray or from hands. And the cashier can not be used by entrepreneurs who rent out their housing together with a parking space.
For non-cash payments, for example, through bank branches, ATMs and online banks, it is possible not to use the online cash register in certain areas. These include:
- services provided by the charter of horticultural, horticultural, non-profit partnerships, housing and other consumer cooperatives, homeowners' associations to their members and receiving payments for housing and utilities;
- educational services in educational institutions;
- sports services in sports organizations;
- services of houses and palaces of culture, houses of folk art, clubs and centers of cultural development, ethnocultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural, leisure and cultural and sports centers.
If in all of the above cases there is direct contact with the client and he pays in cash or by card, an online checkout is needed!
What will change in the issuance of checks
It will be possible not to send a check to offset the advance payment to clients if you provide educational services, security services, housing and communal services and services of organizations supplying resources. For the Federal Tax Service, a check will need to be generated once a month for all transactions and sent within 10 days after the end of the billing period.
Remote CCP
The amendments establish a list of situations in which a remote online cash register can be used. This:
- retail and distance selling, for example, through couriers;
- payments for services through automatic devices (gas stations, car washes, automatic washing of things);
- on-site services such as window installation;
- services with the issuance of SRF;
- ticket sales by conductors or drivers in public transport;
- services of management companies, homeowners' associations and service provider organizations.
In these cases, the check can be sent to the customer in one of two ways:
- send by email or phone information to search for a check on the website of the Federal Tax Service or OFD;
- enable the QR code to be read. When a person reads the code, he will be able to find the check in the FTS application and, if necessary, print it. Such a check is equal to a check generated on the cash register or sent in electronic form.
But the amendments do not cancel the ability to use a regular online checkout at the place of checkout.
Using a remote online cash register in transport
The amendments give conductors and public transport drivers the ability to use a remote checkout and transfer checks to passengers in several ways:
- issue a paper or electronic check generated at an online checkout;
- send to mail or sms the details of the check and a link to the site where you can download it;
- show a QR code so that the client can read and find the receipt in the application and, if necessary, print it;
- print the check details on the ticket.
Simplification for housing and communal services
Management companies and resource supplying companies will receive 5 days to generate a receipt after payment and send it to the Federal Tax Service. Customers may not be given a check unless they ask for it in writing. The client can send such a request within 3 months after the receipt is generated.
We have collected all useful information about online cash registers since 2017 in one publication.
In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the application of CCP". According to the new rules, all cash registers must, from July 1, 2017, send electronic copies of checks online to the tax office.
The innovations affect even those retailers who have not worked with KKT before - ENVDshnikov and PSNshchikov. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.
Amendments 54-FZ - this is the most global reform in retail over the past 10 years.
Since this article was written, several important changes to the law have come into force, and new clarifications have been issued by the Federal Tax Service.
Read the publication with the latest information:
More on what's happening now:
What is online checkout
An online cash register is a cash register that meets the new requirements:
- prints QR code and link on the receipt,
- sends electronic copies of receipts to the OFD and buyers,
- has a fiscal storage device built into the case,
- freely interacts with accredited OFDs.
All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.
An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing the cash registers that were released earlier.
For example, all Wiki cash registers and fiscal registrars can be upgraded to an online cash register. The price of the revision kit is 7,500 rubles. The amount includes the cost of the fiscal accumulator (6,000 rubles), nameplates and documentation with a new cash register number (1,500 rubles). Software updates at all Wiki checkouts are automatic.
New cash registers (modified and completely new) are entered in a special register of KKT models and approved by the Federal Tax Service.
How the online checkout works and what should be on the check now
The online sales process now looks like this:
Online cash register receipt contains:
If the buyer asked to send an electronic copy of the receipt, then the paper one must indicate the client's e-mail or his subscriber number.
The sales address varies depending on the type of trade. If the cash register is installed indoors, then you must specify the address of the store. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.
The surname of the cashier does not need to be indicated on receipts from online stores.
New terms
Fiscal Data Operator (OFD)- the organization responsible for the receipt and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic checks are sent to customers. The list of accredited OFDs is presented on the FTS website.
Register of online cash registers- this is a list of cash registers, ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 models of cash registers. The list is being updated, anyone can get acquainted with it on the website of the tax office. Each specific cash office is also entered in the register of copies of the cash register.
Fiscal accumulator encrypts and transfers fiscal data to the OFD. FN came to replace EKLZ.
Fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for the fiscal accumulator are described in the law; now one model of the fiscal accumulator is available for purchase on the market. Each copy of the FN is also included in a special register.
Fiscal accumulator validity period for all entrepreneurs is different and depends on the applied tax system:
- OSNO - 13 months
- USN, PSN, UTII - 36 months
The beginning of the life of the fiscal accumulator is the date of its activation. The owner of the CCP is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing the fiscal drive, we still recommend contacting service centers.
Buy a fiscal accumulator you can at your service center. The cost of FN is from 6000 rubles.
Agreement with OFD- a mandatory document for the requirements of the new law. Without it, you won't even be able to register an online checkout. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3000 rubles per year.
Who should go to online checkouts
The transition to online cash registers takes place in several stages and affects:
- entrepreneurs who are already using CCP,
- dealers in excise goods,
- owners of online stores,
- entrepreneurs who provide services to the public and do not use cash registers, including individual entrepreneurs on UTII, STS and PSN,
- owners of vending and vending machines, as well as payment terminals.
Entrepreneurs who use letterheads strict accountability(BSO), also fall under the innovations.
The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system... This system is a kind of online cash register and it also transmits data online. ...
Timeline for the transition to online cash registers: 2017-2018
| February 1, 2017 |
Owners of newly registered cash registers
The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old procedure is terminated. |
| March 31, 2017 |
All organizations and individual entrepreneurs that sell alcohol
! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are obliged to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online CCP depending on the chosen taxation system. |
| July 1, 2017 |
Organizations and individual entrepreneurs on OSN, STS and ESHN
After this date, it is impossible to use cash registers with EKLZ, all cash registers must work with a fiscal accumulator. |
| July 1, 2018 |
|
| July 1, 2019 |
|
Very often, entrepreneurs ask the question: "If a company operates on two taxation systems, the STS and UTII, when to switch to the new rules?"
From July 1, 2017, taxpayers on the simplified tax system must use the online cashier. Parallel tax regimes play no role. In addition, a separate check is made for each mode.
Who is exempted from online checkouts
As before, they are exempt from working with cash registers: representatives of small businesses that provide shoe repair services, sellers in unequipped markets, traders of products from tanks and carts, newsstands, people who rent out their own housing, organizations with non-cash payments, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.
Religious associations, traders of handicrafts and postage stamps can also continue to work without the CCP.
Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.
How to go to the online checkout
The transition to online cash registers from 2017 is a factor that directly affects the further operation of a business; it should be approached responsibly.
The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to the online checkout by July 2017.
So that replacing the cash register with an online cash register does not cause trouble, we recommend that you tackle this issue now.
The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This creates a lot of difficulties: manufacturers of online cash registers do not have time to prepare equipment properly, logistics services are experiencing an enormous burden and missed deadlines, and stores across the country are idle without the possibility of legal trade. Well, or they trade with the risk of getting a fine.
So that replacing the cash register with an online cash register does not cause trouble, we recommend that you tackle this issue now. 
Choose an online cashier to switch to 54-FZ
Solutions for any business
The procedure for switching to online checkouts
So, to go to the online cashier gently, plan thoroughly and proceed in stages:
1. Find out if it is possible to modify the existing equipment
Contact the manufacturer of your cash register. If the equipment can be updated, find out the price of the upgrade kit for the online checkout and, most importantly, whether the fiscal accumulator is included in this cost.
To this amount, add the work of the TEC (or ASC) to revise the CCP. Although registering a cash register and a drive on the FTS website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced at the expense of the ASC. If you make a mistake, then you will have to pay to replace the drive.
If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remodel old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).
To avoid wasting your money, do a little market research. Find out how much the revision of the CCP costs on average in the market (at different manufacturers), how much does the new online checkout cost. Compare the functionality of the old modified checkout and the new online checkout. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.
2. Check if the equipment you are considering is in the register of the Federal Tax Service:
- Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
- Checking fiscal accumulators is a similar service for checking fiscal accumulators (so that you don't get sold a broken or already used drive).
3. Make a schedule for replacing the EKLZ
In order not to overpay for the work of EKLZ, specify when its service life ends. At the end of the work of EKLZ, it is better for you to immediately install the fiscal drive and go to the online cash register.
4. Take the Internet to the store
The Internet for an online checkout must be stable. Check if the Internet providers in your region have special rates (you can also consult your ASC). Find out which is right for you: wired Internet or wifi modem.
5. Check for updates to the cash register program
If you work with cash register software, for example, with an inventory accounting system, be sure to find out if it will be refined to work according to the new rules, whether it is compatible with an online cash register, how much the revision will cost and when it will be carried out. Wiki checkouts work with all inventory systems for free - this is the basic functionality for us.
After all the preparatory work, decide when to go to the online checkout.
6. Deregister the old KKT from the FTS
Contact your TEC and remove the report from the EKLZ. Write a deregistration statement and go to the tax office. You should have in your hands the card of the owner of the cash register with a mark on deregistration.
7. Select the OFD and conclude an agreement with it
This is a prerequisite for registering an online checkout. Explore possible options, conditions and service provided. The OFD agreement is an offer in in electronic format, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the department.
After the conclusion of the contract, feel free to proceed to the final part - registration of the online cash register.
8. Register an online checkout
The new law allows two options for registering an online cash register: classic and electronic.
The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal accumulator, go to the tax office, fill out an application and wait. After a while you will be given a registration number.
The electronic method of registering an online cash register saves time. To set up an online checkout, you will need digital signature... Get it in advance at any certification center.
How to register an online checkout:
- Register on the website nalog.ru in your personal account.
- Fill out the application on the FTS website.
- Enter the registration number of the online cash register and fiscal accumulator.
- Fill in the details of the OFD.
If you did everything correctly, the Federal Tax Service will give you the registration number of the CCP. ...
New penalties
FTS will be fined for violations of the new rules. The collection will begin as early as February 1, 2017. The amount of penalties: from 3000 rubles, up to the ban on trade.
The procedure for filing an administrative violation has become easier. At the first violation, in a number of cases, a verbal warning is possible, but at the second violation - the suspension of trade for up to 3 months, and this is actually the death of the store.
To avoid problems, comply with all requirements of the new legislation.
How to choose an online checkout
First of all, make your own list of checkout requirements. Answers to simple questions about your outlet.
Are you going to use the checkout as a business automation tool? If yes, then you will need a checkout that can work with common inventory systems (1C and derivatives). If you are not going, choose a checkout that at least knows how to export sales data to Excel tables.
Do you sell or intend to sell alcohol? If the answer is yes, then the checkout should be adapted for EGAIS, that is, support work with UTM and have functions, for example, write off balances.
Do you have an acquaintance or a full-time IT specialist? The cash register is now an IT system that includes not only the cash register, but also the Internet connection, communication with the FDO, and a cryptographic tool. If you do not have an employee in your staff who can carry out operational diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with the service center.
Having defined the basic characteristics, you can make a decision.
Example: Choose a checkout counter for a convenience store
Let's say you have a small "near home" store: the assortment includes beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large amounts of the product. In the state you have 1 cashier, you personally replace him.
It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems and you need technical support.
The Viki Mini F checkout will suit you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with the EGAIS and is compatible with all commodity accounting systems. Technical support you will be assisted by a regional certified partner from whom you will buy the cashier.
Example: choose a cashier for a hairdresser
Or otherwise: you have several hairdressing salons around the city. Naturally, you do not sell or intend to sell any alcohol. You collect information about clients into a common CRM-system. The staff has a computer technician who sets up this system and helps to solve other technical problems.
In this case, a budget kit is enough for you: KKT Viki Print 57 F and a Viki Micro system unit. Everything necessary instructions your Technical Specialist will find in the support section "Dreamkas" and the OFD that you choose.
If you have not an ordinary hairdresser, but a premium-class salon, then the Vicky Classic and Vicky Print 80 Plus F set is more suitable for you - it does not differ much in functions from budget cash registers, but its design was developed specifically for boutiques, salons and expensive cafes.
Choose your online checkout
The requirements of 54-FZ and EGAIS are fully met by the Wiki cash desk.
On July 15, 2016, amendments to Law No. 54-FZ of 05/22/2003 entered into force, according to which the majority of companies and individual entrepreneurs switched from 2017 to new cash registers - online checkout.
What is online checkout
Online checkout is a device with Internet access that looks like a regular cash register, in which two processes take place simultaneously - the formation of a cash register receipt and the transfer of information about the sale to the tax authority through the fiscal data operator (OFD).
Who can work without a cash register online
Individual entrepreneurs and LLCs can work without an online cash register until July 1, 2019 in the following cases:
- UTII or PSN is applied for all types of activities, except for retail trade and catering services. After July 1, 2019, the use of the online checkout is mandatory.
- Services are rendered to individuals and in the course of settlements, SSOs are drawn up (regardless of the chosen taxation system, except for catering services). From July 1, 2019, you will have to purchase an apparatus to form a BSO in electronic form.
- Sales are carried out through a vending machine, on any taxation system (only for individual entrepreneurs without hired employees). Organizations running a vending business, regardless of the availability of employees, are required to switch to online checkouts by July 2018.
- Individual entrepreneurs and organizations on () that provide catering services or conduct retail trade, but do not have employees.
Note: if an individual entrepreneur or organization, when providing catering services or doing retail trade, concludes an employment contract with an employee, within 30 days from its conclusion, you must go to new order settlements (online checkout).
note that if payment for services occurs online through the website of the company (store), in addition to paying by credit card directly on the website of the store, then from July 1, 2018 you need to connect a cashier for payments on the Internet (the buyer receives a check by e-mail).
Note: when making remote settlements using electronic means of payment (payment by payment orders to a current account, using a client-bank, etc.) between business entities (IP-IP, organization-organization, IP-organization), the use of CRE is not necessary. The main conditions for exemption from the use of online cash registers in this case are the use of electronic means of payment without their presentation, as well as the purchase of goods for use in entrepreneurial activity.
note that if the payment on payment orders (bank transfer) is made by an individual, then the use of an online cash register by the seller in this case necessarily... This is directly stated in the Letter of the Ministry of Finance of the Russian Federation dated April 28, 2017 No. 03-01-15 / 26324.
For organizations and individual entrepreneurs, including pharmacy kiosks, which are located in remote, rural areas (their status is determined in the order of the relevant entity), an exemption from the use of online cash registers is provided, subject to the issuance of a document confirming payment to the buyer.
Despite the fact that the obligation to use online cash registers will affect many businessmen, there is also a list of types of activities for which cash registers in cash, on any taxation system, can not be used.
List of activities exempted from the mandatory use of online cash registers
- Sale of newspapers and magazines (related products) in newspaper and magazine kiosks.
- Sale of securities.
- Sale of travel documents (tickets) and coupons for travel in public transport by the driver or conductor in the vehicle.
- Providing food for students and employees educational organizations implementing basic general education programs during training sessions.
- Trade in markets, fairs, in exhibition complexes, and other areas designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, autoshops, vans, container-type premises and others located in these places shopping places, open counters inside covered market premises for the sale of non-food products.
- Miscellaneous trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions storage and sale) in passenger cars trains, from hand carts, bicycles, baskets, trays (including frames protected from atmospheric precipitation, covered with plastic film, canvas, tarpaulin). trade in kiosks of ice cream, non-alcoholic drinks in bulk.
- Sale of kvass, milk, vegetable oil, live fish, kerosene from tank trucks, seasonal trade in vegetables, including potatoes, fruits and melons; reception from the population of glassware and salvage, with the exception of scrap metal, precious metals and precious stones.
- Shoe repair and painting.
- Manufacturing and repair of metal haberdashery and keys.
- Supervision and care of children, the sick, the elderly and the disabled.
- Implementation by the manufacturer of folk art products.
- Garden plowing and firewood sawing.
- Porters services at railway stations, bus stations, air terminals, airports, sea and river ports.
- Leasing by an individual entrepreneur (lease) of residential premises belonging to this individual entrepreneur on the right of ownership.
Who and when should connect the online checkout
The timing and procedure for switching to online cash registers depend on the applicable tax system.
The process of switching to using an online checkout can be roughly divided into three stages:
1. Buying an online checkout
Before buying an online cash register, make sure that the selected model is in the state register of cash registers approved by the Federal Tax Service. You can buy an online cash register in the same specialized stores in which old cash registers were previously purchased.
In addition, the online cash register model that you plan to register with the Federal Tax Service and further apply in business must comply with the established requirements.
List of mandatory requirements for online checkouts in 2018
In accordance with Article 4 of the Federal Law No. 54 dated May 22, 2003 (as amended on July 15, 2016), a new cash register must:
- Have a case with an assigned serial number.
- Have a built-in real-time clock and a device for printing fiscal data inside the case.
- Check the check number of the registration number of the CCP, to check the correctness of the user entered the registration number in the CCP.
- Ensure the receipt of information about the amount of the calculation from the device that transmits the order of the credit institution.
- Contain a fiscal drive inside the case (allow the installation of such a drive).
- Transfer fiscal data to the fiscal drive inside the case.
- Generate fiscal documents in electronic form.
- Prevent the formation (printing) of a receipt (SRF), correction cash register receipt (correction SRF), with more than one indication of settlement.
- Send fiscal data to any OFD.
- Provide printing of fiscal documents.
- Provide the ability to print on a cash register receipt (SRF) a two-dimensional bar code (QR code at least 20 x 20 mm in size) in a separate dedicated area of a cash register receipt or SRF.
- Accept from technical means OFD operator confirmation, including encrypted form.
- Inform about the lack of operator confirmation, as well as about malfunctions in the operation of the CCP.
- Provide the tax authority with the ability to print a fiscal document "report on the current state of settlements" at any time.
- Provide the ability to search for any fiscal document recorded in the fiscal drive by its number and print it on paper.
- Execute information exchange protocols.
2. We conclude an agreement with the OFD and connect the online cashier
The responsibilities of the FDO include - receiving, processing, storing and transmitting information about the calculations (sales) made to the tax authority, as well as maintaining the confidentiality of this process.
When choosing an OFD, you should pay attention to the terms of the contract and its cost. In addition to the duties listed above, you may be offered additional services, such as the ability to register online, re-register and deregister the cash register.
An approved list of fiscal data operators is posted on the FTS official website.
To conclude an agreement, you can leave an application on the website of the selected OFD or connect immediately on the website by accepting the terms of the public offer agreement. The online cash register is connected after adding information about the OFD to the device settings.
3. We register an online cashier with the Federal Tax Service
To register an online cash register with a tax authority, we proceed as follows:
Step 1. Submit an application for registration of CCP
Registration of an online cash register takes place on the basis of a statement of compliance with the CCP model, which individual entrepreneurs and companies can submit in one of the following ways:
- Fill out an application for registering a cash register in paper form and submit it to any territorial tax authority.
- Fill out the application electronically, through the personal account of the online cash register (it becomes available after the conclusion of an agreement with the OFD).
- Submit an application through the OFD (the procedure and conditions are determined by the relevant operator).
Additionally, you will need to attach copies of the conclusions (extracts from the conclusions) confirming the compliance of the CCP model with the established requirements, information about which is indicated in the application. The FTS has the right to request additional documents at its discretion.
Step 2. We generate a registration report
After submitting the application, the FTS is obliged to inform you of the registration number of the CCP, no later than one business day following the day of its adoption.
After receiving the number, write it down to the fiscal drive. In addition, information is added to the drive:
- The name of the LLC or the name of the entrepreneur.
- Information about the cash register.
- Other information on the basis of which the registration report will be generated.
The prepared report must be handed over to the inspectors of the Federal Tax Service. The methods of transfer are similar to those specified in step 1. The deadline for sending the report is no later than one business day following the day of receipt from the tax registration number of the CCP.
Step 3. We complete the registration of the online checkout
Within 5 working days from the date of submission of the application, the tax office enters information about the cash register in the registration card and the accounting journal. The date of formation of the card will be the date of registration of the online ticket office.
The cash register registration card is sent to the applicant in electronic form (to the personal account, through the OFD operator), within 5 working days from the date of registration of the device.
Cost of new cash registers
Rough calculation of the cost of switching to online checkouts:
Online checkout reporting
In the process of using online cash registers, the following documents are drawn up:
- Registration report - is generated in the personal account of the KKT, after receiving the registration number of the cash register from the Federal Tax Service.
- Report on changes in registration parameters - generated through the personal account of the cash register, in the event that the cash register is re-registered due to the installation of a new fiscal accumulator.
- Shift opening report - prepared by the cashier-operator every day, before accepting payment from the first customer. The report is generated in the personal account of the KKT and is automatically sent to the OFD. After receiving positive confirmation, you can start working.
- Cash register receipt (SRF). Two options of issuance are allowed - in electronic form or in paper form. An electronic check (BSO) is not printed, but is sent to the buyer to the buyer's subscriber number or e-mail, subject to the provision of such information to them before the calculation.
- Correction cash register receipt (correction SRF) - generated to correct a previously performed operation (applicable only for the current shift, yesterday's data cannot be corrected).
- Shift closing report - prepared by the cashier-teller at the end of the shift, similar to the opening report.
- The report on the closure of the fiscal accumulator is generated through the personal account of the cash register, in the event that the cash register is re-registered or deregistered.
- Report on the current status of settlements - used to check if all fiscal data has been transferred to the FDO.
Note, The Ministry of Finance, in a letter No. 03-01-15 / 54413 of September 16, 2016, explained that companies and entrepreneurs who switched to online cash registers have the right not to use primary cash documents.
List of primary cash documents that you can refuse
- KM-1 (act on the translation of readings and registration of meters).
- KM-2 (act of taking meter readings).
- KM-3 (act on the return of funds).
- KM-4 (journal of the cashier-operator).
- KM-5 (logbook for registering the readings of cash and control counters KKM, without a cashier-operator).
- KM-6 (help report of the cashier-operator).
- KM-7 (information about the readings of the KKM counters).
- KM-8 (logbook for recording calls of technical specialists).
- KM-9 (act on checking the cash of the cash register).
Re-registration of an online checkout
Re-registration of the CCP may be required in such cases:
- Replacing the fiscal accumulator.
- Changing the information contained in the accounting log and the cash register card (changing the address of the CCP installation, changing the entrepreneur's full name or company name, changing the OFD).
The procedure for re-registering an online cash register
- We fill out an application for re-registration and submit it to the Federal Tax Service (in any tax office in paper form, through the personal account of the KKT, or through the OFD). If re-registration is related to the replacement of the fiscal accumulator, additionally provide a report on closing the fiscal accumulator and a report on changing the registration parameters of the CRE.
- We receive a new card on the registration of the CCP. The term for the formation of the FTS card is 5 working days from the date of submission of the application for re-registration. After another 5 working days, you will be sent an up-to-date card through the office of the KKT or OFD (if you wish, you can request a paper copy from the tax office).
Deregistration of an online cash register
The removal of an online cash register from the register can occur for two reasons: on the basis of an application from the user or by a decision of the tax authority.
Grounds for removing a cash register from the register at the request of the user:
- The cash register is defective.
- The cash register has been lost or stolen.
- CCP is transferred to another user.
Grounds for removing a cash register from the register by decision of the Federal Tax Service:
- Violations of the requirements of the law were revealed.
- The validity period of the fiscal characteristic key in the fiscal accumulator has expired.
The procedure for deregistering an online cash register
- We draw up an application for deregistration of an online cash register and within one business day from the date of the occurrence of the circumstances in connection with which the withdrawal was required, we send it to the Federal Tax Service (in any tax office in paper form, through the personal account of the KKT, or through the OFD). If deregistration is not associated with loss (theft), you must additionally provide a report on the closure of the fiscal accumulator.
- We receive a card on deregistration of a cash register. The term for the formation of the FTS card is 5 working days from the date of submission of the application. After another 5 working days, you will be sent an up-to-date card through the office of the KKT or OFD (if you wish, you can request a paper copy from the tax office).
Fines for violations of the use of cash register equipment
Supervision over the correct use of cash registers is carried out by employees of the Federal Tax Service, who also have the right to issue fines.
Federal Law of 22.05.2003, No. 54-FZ "On the use of cash registers ..." (hereinafter - Law No. 54-FZ) was updated back in 2016.
The corresponding changes were made to it by the Federal Law of 03.07.2016 No. 290-FZ (hereinafter - Law No. 290-FZ), but only on July 1, 2017 for the CCP registered with the tax authorities before 01.02.2017 the "transition period ", During which it was possible to apply the CCP, guided by the old requirements of Law 54-FZ (clause 3 of article 7 of Law No. 290-FZ). Thus, many organizations and individual entrepreneurs have only recently faced innovation.
KKT is applied on the territory Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, except for the cases established by Law No. 54-FZ (Art. 1.1, Part 1, Art. 1.2 of Law No. 54-FZ). We will describe these cases in more detail below.
And new edition Law 54-FZ specifies that calculations- it:
- acceptance or payment Money using cash and (or) electronic means of payment for goods sold, work performed, services rendered;
- accepting bets and paying out money in the form of a prize in the implementation of activities for the organization and conduct of gambling;
- receiving funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out money in the form of a prize when carrying out activities related to organizing and conducting lotteries.
Important!
From July 1, 2017, the CCP must be used not only for payments in cash or using bank cards, but also for payments using electronic means of payment.
This means that when making settlements using payment systems, for example, PayPaI, Yandex.Money, etc., sellers must also use CCP (Clause 19, Article 3 of Federal Law No. 161-FZ of June 27, 2011 "On the National Payment System "). Moreover, the Ministry of Finance of the Russian Federation explained that even if an individual makes a payment through a bank with a payment order, then upon receipt from individuals the seller is obliged to issue payments to the current account cashier's check(see, for example, Letter of the Ministry of Finance of Russia dated 15.08.2017 N 03-01-15 / 52356).
The check is sent to the subscriber number or address specified by the buyer before payment Email, except for cases when the organization (IP) does not have the opportunity to obtain the specified data of the buyer. In this case, the organization (IP) must take all measures to obtain the buyer's data. One of such measures may be reaching an agreement with a credit institution to request the buyer's data when the buyer (client) submits an order to the credit institution (Letter of the Ministry of Finance of Russia dated 15.08.2017 N 03-01-15 / 52356).
How to implement these recommendations is not yet clear. But entrepreneurs have time to resolve this issue. The fact is that according to clause 9 of Article 7 of Law No. 290-FZ, if an organization or individual entrepreneur, in accordance with Law No. 54-FZ (as amended up to the date of entry into force of Law No. 290-FZ), has the right not to apply the CCP, such a right remains with them until 07/01/2018.
Since prior to the amendments to Law 54-FZ, it was not necessary to use CRE in settlements by electronic means of payment (except for settlements with payment cards), organizations or individual entrepreneurs will be required to use cash registers in such situations only after 07/01/2018 (Letter of the Ministry of Finance of Russia dated 13.10. 2017 N 03-01-15 / 67149). We hope that by this time the issue of the practical implementation of innovations will somehow be resolved (they will make appropriate changes to the legislation).
Who can not use online checkouts?
In accordance with the provisions of Law No. 54-FZ, without the use of online cash registers, the following categories of taxpayers can currently make calculations:
Exemption from the use of online cash registers when making settlements
| Who can not apply? | On what basis? |
| Organizations and (or) individual entrepreneurs when making settlements using an electronic means of payment between them (including using the remote banking system - the Client-Bank, Internet Banking, Mobile Banking systems) | clause 9 of Art. 2 of Law No. 54-FZ, clause 19 of Art. 3 of the Federal Law of 27.06.2011 No. 161-FZ "On the National Payment System", Letters of the Federal Tax Service of Russia of 09.02.2017 No. ZN-3-17 / [email protected], dated 02.02.2017 No. ED-4-20 / [email protected], Bank of Russia dated 06.03.2012 No. 08-17 / 950 (clause 4) |
Organizations and individual entrepreneurs carrying out the activities listed in clause 2 of Art. 2 of Law No. 54-FZ.
|
clause 2 of Art. 2 of Law No. 54-FZ, Letter of the Ministry of Finance of Russia dated June 28, 2017 No. 03-01-15 / 40934 |
| Organizations and individual entrepreneurs located in areas remote from communication networks, subject to the issuance of a document to the buyer at his request, confirming the fact of the calculation. The list of such localities is determined by the regional executive authority and published on their websites. | Clause 3, Clause 7 of Art. 2 of Law No. 54-FZ, Order of the Ministry of Telecom and Mass Communications of the Russian Federation dated 05.12.2016 No. 616 "On approval of the criterion for determining areas remote from communication networks" |
| Organizations and individual entrepreneurs who make settlements NOT for the goods (work, services) sold, in particular, when making settlements under loan agreements | Art. 1.1 of Law No. 54-FZ, Letter of the Federal Tax Service of Russia dated 20.12.2016 No. ED-4-20 / 24495 |
| Credit organizations using automatic payment devices | clause 1 of Art. 2 of Law No. 54-FZ |
In addition, in accordance with the "transitional provisions" of Law No. 290-FZ, before 01.07.2018, as already mentioned, organizations and individual entrepreneurs previously exempted from the use of CCP may NOT apply CCP (clause 9 of article 7 of Law No. 290-FZ) , as well as organizations and individual entrepreneurs:
- Carrying out work, providing services to the population (subject to the issuance of the appropriate forms of strict reporting) (clause 8 of article 7 of Law No. 290-FZ).
- Individual entrepreneur on PSN, as well as organizations and individual entrepreneurs on UTII in carrying out types of business activities for which UTII is applied (subject to the issuance of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work , service)) (clause 7 of article 7 of Law No. 290-FZ).
- Carrying out trade using vending machines (clause 11 of article 7 of Law No. 290-FZ)
For your information!
Draft Law No. 273256-7 was introduced to the State Duma of the Federal Assembly of the Russian Federation, which provides for amendments to Article 7 of Law 290-FZ and the extension until 07/01/2019 of the possibility of not applying CCP by organizations and individual entrepreneurs listed in the above cases
We also note that until July 31, 2017, the use of CCP was mandatory for the retail sale of alcoholic beverages, including in the provision of catering services (Letters of the Ministry of Finance of Russia dated March 27, 2017 No. 03-01-15 / 17554, Rosalkogolregulirovanie dated January 31, 2017 No. 2148/03-04). This requirement was provided for by paragraph 10 of Art. 16 of the Federal Law of 22.11.1995 No. 171-FZ "On state regulation of the production and circulation of ethyl alcohol ..." Federal Law dated 03.07.2016 No. 261-FZ).
But from July 31, 2017, this norm prescribes the use of CCP in accordance with Law 54-FZ, and not in all cases of retail sale of alcohol (clause 13 of article 1, clause 1 of article 8 of the Federal Law of 29.07.2017 No. 278-FZ , Letter of the Ministry of Finance of Russia dated 05.09.2017 No. 03-14-17 / 56802). That is, from this date, the individual entrepreneur at the PSN, as well as organizations and individual entrepreneurs at the UTII, when selling alcohol, has the right not to use the CCP until 07/01/2018.
True, at the same time, Rosalkogolregulirovanie and the Ministry of Finance of the Russian Federation remind that the absence of the obligation to use the CCP does not exempt from the obligation to transfer information about the retail sale of alcoholic beverages to the EGAIS.
In addition, in accordance with paragraphs. 13 p. 2 of Art. 16 of Law N 171-FZ, a prohibition is established on the retail sale of alcoholic beverages (with the exception of sellers who carry out retail sale of beer, beer drinks, cider, Poiret and mead) without providing the buyer with a document with a bar code on it containing information about the fact of fixing information about retail sale of alcoholic beverages in EGAIS.
In this way, retailers alcohol (with the exception of sellers selling beer, beer drinks, cider, Poiret and mead) are obliged to issue the buyer a document confirming the sale of alcoholic beverages in the Unified State Automated Information System, even in cases where they are exempted from the obligation to use CCP (Letter of the Ministry of Finance of Russia dated 05.09. 2017 No. 03-14-17 / 56802).
Therefore, the relaxation in terms of the possibility not to apply CCP in fact affected only organizations and individual entrepreneurs engaged in retail sale alcohol in the provision of catering services (clause 13, clause 2 of article 16 and clause 2.1 of article 8 of Law 171-FZ). Thus, from 01.07.2017, most organizations and individual entrepreneurs are still required to use online cash registers.
Responsibility for not using online cash registers
Control and supervision over compliance with the legislation of the Russian Federation on the application of CRE is carried out by tax authorities (clause 1 of article 7 of the Law of the Russian Federation of 03.21.1991 No. 943-1 "On tax authorities of the Russian Federation", clauses 1, 2 of article 7 of Law No. 54-FZ).
Law No. 290-FZ amended the Code of Administrative Offenses and toughened the liability for non-application (application in violation of the established requirements) of the CCP.
Non-use of CCP in cases established by the legislation on CCP
| Type of offense | Administrative responsibility | Base | |
| On officials | For organization (IP) | ||
| In the case of the primary offense | A fine from 1/4 to 1/2 of the calculation amount without CCP, but not less than 10 thousand rubles. | Fine to organize from 3/4 to 1 of the calculation amount without cash register, but not less than 30 thousand rubles. | h. 2 tbsp. 14.5 Administrative Code of the Russian Federation |
| In case of a repeated offense *, if the amount of settlements without CCP was, incl. in total, 1 million rubles. and more | Disqualification from 1 to 2 years | Administrative suspension of activities organizations and individual entrepreneurs for up to 90 days | h. 3 tbsp. 14.5 Administrative Code of the Russian Federation |
| * Repeated committing of a homogeneous administrative offense is an administrative offense during the period when the user of the CCP is considered to be subjected to administrative punishment in accordance with Article 4.6 of the Administrative Offenses Code of the Russian Federation for committing a homogeneous administrative offense (subparagraph 2 of paragraph 1 of Article 4.3 of the Administrative Code of the Russian Federation). | |||
| The use of a CCP that does not meet the established requirements (use of a CCP in violation of the registration procedure, the procedure, terms and conditions for re-registration, the procedure and conditions for use established by the legislation of the Russian Federation on the application of CCP) | A fine of 1,500 - 3,000 rubles. | Warning or fine for organization and individual entrepreneurs 5,000 - 10,000 rubles. | h. 4 tbsp. 14.5 of the Administrative Code of the Russian Federation, liability applies from 01.02.2017 (clause 15 of article 7 of Law No. 290-FZ) |
| Failure to send to the buyer a check of the KKT or BSO in electronic form (non-transfer, at the request of the buyer, of the specified documents on paper in the established cases) | A fine of 2,000 rubles. | Warning or fine to organize RUB 10,000 | h. 6 art. 14.5 Administrative Code of the Russian Federation |
The non-use of the CCP should be understood (clause 1 of article 3 of the Law No. 54-FZ, clause 1 of the Resolution of the Plenum of the Supreme Arbitration Court of the Russian Federation of July 31, 2003 No. 16, Letter of the Ministry of Finance of Russia dated 09/01/2016 No. 03-01-12 / VN-38831) actual non-use of CCP (including due to its absence).
Also, separate responsibility has been established for the use of CCPs that do not meet the established requirements or in violation of the procedure for application or registration.
The FTS clarified that a cash register without a fiscal accumulator, including one unregistered by the tax authority, cannot qualify as a cash register in the meaning of Law N 54-FZ.
Therefore, starting from 01.07.2017, making settlements for sold goods (work, services) using old cash register units without a fiscal accumulator entails administrative responsibility in accordance with parts 2 and 3 of Art. 14.5 of the Administrative Code of the Russian Federation (Letter of the Federal Tax Service of Russia dated January 31, 2017 N ED-4-20 / 1602).
Established grounds for exemption from administrative liability for the offenses provided for in parts 2, 4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation): the user of the CCP must voluntarily declare to the tax authority about the offense (the non-use of the CCP, the use of the CCP that does not meet the established requirements, or violation of such requirements), as well as voluntarily fulfill the corresponding obligation before the decision on an administrative offense is issued.
Wherein liberation will occur if the following conditions are met simultaneously:
- At the time of filing the application, the tax authority did not have the relevant information and documents on the committed administrative offense;
- The information and documents provided are sufficient to establish the event of an administrative offense.
As a result, a decision will be made to terminate the proceedings in the case of an administrative offense.
A simplified procedure for bringing to administrative responsibility has been introduced, in which an administrative fine can be imposed by the tax authority without drawing up a protocol on an administrative offense, but only with the consent of the user of the CCP with the event of an alleged administrative offense (clause 4 of article 28.6 of the Code of Administrative Offenses of the Russian Federation).
This is possible in situations where the tax authority reveals an offense as a result of automated verification of the information received and applications from individuals and organizations. In such cases, an administrative fine is imposed in the amount of 1/3 of the minimum amount of an administrative fine provided for in parts 2, 4 and 6 of article 14.5 of the Administrative Code of the Russian Federation (part 3.4 of Article 4.1 of the Administrative Code of the Russian Federation).
If the online checkout was purchased late ...
We would like to draw your attention to the fact that the limitation period for bringing to administrative responsibility for violations of the legislation of the Russian Federation on the application of CCP is one year(Part 1 of Art. 4.5 of the Administrative Code of the Russian Federation, Clause 4 of Art. 3 of Law No. 290-FZ). The year is calculated (part 2 of article 4.5 of the Code of Administrative Offenses of the Russian Federation, clause 14 of the Resolution of the Plenum of the RF Armed Forces of March 24, 2005 No. 5):
- Or from the date the offense was committed (for example, from the moment a check was not issued to a specific customer);
- Or from the date of discovery of an administrative violation, if it refers to a lasting one (for example, the absence of a cash register in an organization that is obliged to use it).
Therefore, it still remains topical issue: Does respectable organizations and individual entrepreneurs face administrative responsibility for an involuntary violation of the rules for the application of CRE? The fact is that online checkout providers were not ready for the great demand for their goods. Therefore, many organizations and individual entrepreneurs did not manage to timely receive new cash registers from suppliers or modernize old ones.
The Ministry of Finance of the Russian Federation and the Federal Tax Service of the Russian Federation explain that those individual entrepreneurs and organizations that have taken all the necessary steps to acquire or modernize the KKT will not be subject to liability.
In order to prove this fact, the tax authorities will study the fiscal accumulator supply agreement for reasonable time until the expiration of the electronic control tape protected (EKLZ) or until the legal limit for the possibility of its use (Letters of the Ministry of Finance of Russia dated 11.10.2017 N 03-01-15 / 66392 dated 28.06.2017 No. 03-01-15 / 40922, dated 30.05.2017 No. 03-01 -15/33121, dated 19.05.2017 No. 03-01-15 / 31083, dated 19.05.2017 No. 03-01-15 / 31072, dated 05.05.2017 No. 03-01-15 / 28071, dated 18.04.2017 No. 03 -01-15 / 23313, Federal Tax Service of Russia dated July 11, 2017 No. ED-4-20 / [email protected]).
For example, if a taxpayer entered into an agreement and paid an invoice for the supply of a fiscal accumulator, and the manufacturer was unable to deliver the goods by 01.07.2017, then in such a situation the specified person will not be held administratively liable, since the taxpayer is not at fault.
As you can see, not everything is so smooth and clear in the new order of CCP application. And legislators understand this. Therefore, it is highly likely that soon the laws governing the application of the CCP will be amended accordingly.
Experts of PRAVOVEST Audit LLC
