What should a cash receipt contain? How to check check details? Penalty for repeated non-use of CCP

Requirements for cash registers have changed. A new concept of "online cash desk" has appeared. The essence of the changes is simple: now fiscal data is transmitted to the Federal Tax Service in real time. From our article, you will learn what should be in the online checkout and how to check its authenticity.

In the article:

What should be in the online checkout

The main sign of an online checkout receipt is a QR code that helps to determine the legality of the purchase. In addition to this code, there are a number of mandatory details (approved by clause 1 of article 4.7 of the Federal Law of May 22, 2003 54-FZ):

• document name and number
• serial number per shift
• date, time and address of check issue
• name of the seller and his TIN
• settlement sign (incoming, returning)
• unit price
• quantity and nomenclature of goods sold
• the cost of the purchased goods of one nomenclature
• allotted VAT amount
• VAT rate
• total amount of VAT on the check
• total amount of the check
• form of payment - cash / bank card
• position and full name of the person (cashier)
• ZN - serial number of KKM
• website address for checking the check serial number of the check
• KKT registration number
• serial number of the fiscal drive
• fiscal data attribute

Sample of a new online check

Below is an example of an online cash register check - how it should look.

For clarity, there is a transcript for revisions.

Please note that VAT must be indicated on the new receipt for goods and services. Our check shows where to reflect the name, quantity and cost of goods (services).

Table. Details of a regular and new cash receipt with decryption

In the table - the requirements for the check of the online cash register, it must contain the required details.

How to check the authenticity of an online checkout

In order to check the authenticity of the online checkout, you need to download a special mobile application on your smartphone "Checking the check of the cash register". The application was developed by the Federal Tax Service of Russia and allows you not only to check the integrity of the seller, but also to save checks in electronic form.

There are two ways to identify a check:

A citizen installs it on his phone and gives it to the cashier during the purchase. The cashier reads a special code from the mobile phone screen with a scanner. So KKT understands who needs to send a cash receipt in electronic form.

The app is available on Google Play and Apple Store for download. How does it work? Install on your phone. Then go to the menu and enter your phone or email, create a password. Wait for a 6-digit confirmation code from the Federal Tax Service. Enter the code into the application - it's ready. Show the application to the cashier, he will scan the codes from it and send a receipt to your phone or email (you can choose where in the application). In this case, a printed check is not issued.

Now you have all your checks stored in one place and you can view and check them at any time! It is more convenient than in a client-bank, because the check contains not only the amount of the purchase, but also details on goods, taxes, detailed information about the seller, etc. All the details of the CCP check are in the article "".

From July 1, 2017, a check can be sent to the buyer's e-mail or mobile phone (at his request).

From July 1 - paid electronic checks of KKT instead of paper ones

From July 1, any buyer can demand an electronic cash register instead of a paper check at the checkout. You can't refuse. For the seller, electronic checks are paid, for each check you need to pay the operator of fiscal data. This was announced at the seminar "Dangerous changes in the simplified tax system for the 2nd half of 2017" expert on the simplified tax system Nadezhda Samkova.

“By law, you have an obligation: if, before the completion of the settlement, the buyer asks you to send a check to an email or phone number. Sending a check to the post office through the operator is free. But by SMS - paid. Samkova said.

Tariffs for sending SMS can be obtained from fiscal data operators. For example, one of the tariffs is 100 rubles for 100 SMS. The seller pays for SMS, not the buyer. The fine for not sending SMS is 10,000 rubles.

Types of check online cash register

What should be the check at the online cash desk? New cash registers can break through a regular check, which we talked about in this article.

Also, at online checkouts, sellers can knock out two new types of checks:

1. correction check;
2. a check with a "return receipt" sign.

The correction check is broken when the seller corrects the mistake made (clause 4, article 4.3 of Law No. 54-FZ). For example, if you didn’t break through a cashier’s check or punched a check, but with an erroneous amount. By opening a shift, a CCP user can punch a correction check for an unaccounted amount for any time, specifying the date. Let's say the shift is open on March 20, and the correction check breaks through on March 3.

A check with the sign "return of arrival" is issued:

What is the responsibility if the check does not meet the requirements

In the absence of at least one mandatory requisite, the check is invalidated.

Deciphering a KKM check often becomes a difficult task for a person who does not know the meaning of his details. In this article, we will explain exactly what information should be on the check and how it can be checked.

RN KKT in the check - what is it?

According to Art. 493 of the Civil Code of the Russian Federation, the issuance of a CCP check confirms compliance with the form of the contract when selling goods at retail. The regulation of the main provisions in this area is carried out by the law "On the use of cash registers (KKT / KKM) in the implementation of cash payments and (or) payments using payment cards" dated 05.22.2003 No. 54-FZ. This law, in particular, provides:

• cases in which the CCP is applied;
• a list of persons obliged to do so;
• information about the details of the check (for example, the KKM number on the check, TIN, the seller's taxation system, etc.);
• rules for registration and use of relevant equipment.

Now let's return to the question "RN KKT in the check - what is it?".

When registering a cash register, employees of the tax authority, on the basis of an application from the owner of the cash register, start and record in the registration card in the form of KND 1110066 the registration number (RN) of the cash register. The card is then handed to the applicant. He, in turn, enters the registration number, along with other details, into the fiscal drive of the device. Therefore, the presence of this number is a confirmation of the fact of registration of the cash desk.

Read more about decoding the online checkout check and its details.

The number we are considering will be needed by the user of the cash register when concluding an agreement with the operator of fiscal data.

How and when is the ZN assigned, i.e. the factory number of the online checkout?

The production of cash registers is necessarily accompanied by their numbering. The serial number is unique, which means that it cannot be repeated. Their factory numbers are assigned:

• copy of KKM;
• fiscal storage;
• a device for creating a fiscal sign;
• fiscal sign control device;
• calculation machine.

The copy number is applied to the body of the device. In the future, it is indicated in the application for registration of KKM.

The serial number also indicates the corresponding details of the fiscal drive. Subsequently, it is reflected on each check knocked out by this machine (clause 3, article 4.7 of Law 54-FZ).

The serial numbers of the KKM copy and the fiscal drive, as well as the registration number, will be needed when concluding an agreement with the fiscal data operator, since the latter submits the relevant data on the agreement to the tax authorities (clause 3, article 4.6 of Law 54-FZ).

Where should the ZN, RN, and FAP be indicated on the check?

The place of the designation of the FAP on the check of the KKM (FAP is a fiscal archival sign) is not regulated in any way. This applies equally to other details of the check. This is due to the lack of a unified norm or legal act establishing such a place.

There are other requirements for the check, it must:

• be clear;
• have all the necessary details available;
• be readable within six months.

The same rules are provided for checks of payment terminals and ATMs.

The list of all details and abbreviations on the check of the online cash register with decryption was approved by order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20/ [email protected] In the specified NPA, we are talking about the details of the fiscal document, which is the CCP check (Article 1.1 of Law 54-FZ).

How to check check details?

The Tax Service provides such an opportunity on its official website for those who have installed the corresponding mobile application. With it, you can:

• receive and store checks of online cash registers;
• verify their authenticity;
• report violations to the tax authorities.

To use this application, you will need to register your data. You will be prompted to do this the first time you access the program.

For the purpose of verification, the user can enter the details of the check required by the program manually or scan the QR code of the check. After sending the data and processing it by the application, the user will be provided with the results of the check. After reviewing the relevant results, the user will be able to report the violation to the tax authorities. It is also possible to send a violation report in cases where:

• the check was not issued by the seller;
• check details are incorrect;
• e-check from the seller is not received.

The address of the site on the Internet, where the user has the opportunity to check the existence of a record of this calculation and its authenticity, must be indicated on the receipt.

In addition, we suggest that you read the article.

Results

The abbreviation RN stands for the registration number of the CCP. The presence of this number is a confirmation of the fact of registration of the cash desk with the tax authority. The ZN designation stands for serial number. He is unique. The copy number of the KKM is applied to the body of the device. Each check issued by this machine reflects the SN of the fiscal accumulator. The place of designation of details on the check is not regulated. The official website of the tax authority contains an application that allows you to check the authenticity of the check and send information about violations in this area to the tax authorities.

All retail outlets that use cash registers must replace traditional cash registers with online cash registers that can transmit data on each punched check to the tax office in real time. The dream of the tax authorities is beginning to come true: to control the revenue of all retail outlets in the country.

For those who do not have time to install online cash registers or ignore the requirements of Russian law, from June 15, 2016, new sanctions are already in effect for violating the rules for working with cash registers.

Who may not apply CCP

In law retained the right do not install online cash registers for a group of merchants who had not previously worked with KCP.

• Sellers of newspapers, magazines and related products through kiosks, if the share of proceeds from the sale of the press is at least half of the total turnover.
• Sellers of ice cream and soft drinks on tap.
• Those who are engaged in peddling sell their products at fairs, markets and exhibitions.
• Those who sell milk, kvass, live fish from tankers.
• Those who sell seasonal vegetables, fruits and gourds.

In the new edition of Law No. 54-FZ the list of companies and individual entrepreneurs has been expanded, who may refuse to use cash registers and, accordingly, online cash registers. It includes organizations and entrepreneurs who:

• provide shoe repair and coloring services;
• make keys and repair elements of metal haberdashery;
• sell their own products of folk and artistic crafts;
• as well as individual entrepreneurs who rent out residential premises owned by them.

It is impossible to work without KTT

Exemption from CTT does not apply:
- if special automatic devices are used for settlements between the seller and the buyer, with the help of which settlements with the seller are carried out without his direct participation;
- if you sell excisable goods.

Retained the right to work without CCP for pharmacy organizations in feldsher and feldsher-obstetric stations in rural areas. Separate divisions of medical organizations can work without CTT, under 2 conditions: they have a license for pharmaceutical activities, and they are located in rural areas where there are no pharmacies.

In addition, they may not apply CCP organizations and entrepreneurs who work in remote and hard-to-reach areas. These do not include cities and urban-type settlements. Only those who work in an area that is included in a special list are allowed to refuse CCP. The list is approved by the regional authorities. Therefore, to find out if you fall into the category of those who may not apply CCP, you need to contact the authorities in your region. But, keep in mind, if you have the right not to use the CCP, you still need to issue a document confirming the fact of payment when making cash payments at the request of the client. Previously, there was no such requirement, this innovation appeared after the entry into force of the latest amendments to the Law on the Application of CCP, since July 2016.

Who lost their right to work without CCP

The law on the use of cash registers in the last edition of July 2016, on the one hand, expanded the list of those who can work without cash registers; on the other hand, it deprived a number of companies and entrepreneurs of this right.

From July 1, 2018, UTII taxpayers and entrepreneurs who have switched on the patent system of taxation, are required to apply the CCT. If now, in 2017, you can still work as before - simply at the request of the client, issue a document confirming payment, then, starting from the second half of 2018, you must begin to apply CCP on a general basis.

From July 1, 2018, those who trade are deprived of the right to work without a cash desk: tea products on trains, lottery tickets, postage stamps at face value. In 2017, you can still continue to work without a CCP, but by July 2018, you must start working with a CCP.

Another category loses the right to work without cash registers. These are organizations and entrepreneurs installed vending machines(vending machines). Until July 1, 2018, if you install vending machines, you must equip them with cash registers.

When to use CTT in e-commerce

If you are engaged in online commerce, payment for goods or services can be made in cash or directly on the site. The buyer can pay for the order in cash to the courier at the time of delivery of the goods, or by card, then the money is debited from the buyer's account without the direct participation of the seller.

In the case of cash, the use of cash registers is a matter of course. But what about if electronic payments are made. In the previous version of the Law on the Application of CCPs, Internet commerce was not mentioned at all. The new version of Law No. 54-FZ introduced the concept of "settlements using electronic means of payment on the Internet", which refers to settlements between the buyer and the seller without their direct participation using devices that allow the buyer and seller to interact remotely.

Now online stores and all organizations that trade via the Internet using electronic payment systems are required to use cash registers. Internet merchants need to buy a special cash register necessary for online payments. Unlike conventional cash registers, such a device does not have a receipt printer.

It is necessary to apply CCP only for those who sell goods and services to individuals.

If your product or service is intended for legal entities, and all settlements occur between legal entities (the legal form does not matter.), CCP does not need to be applied.

Forms of strict reporting or CCP

Organizations and individual entrepreneurs providing services to the public have been working with strict reporting forms (BSO) for many years. A strict reporting form is a primary accounting document equivalent to a cashier's check.

The buyer of the service receives a BSO instead of a check. From July 15, 2016, strict reporting forms can be used not only for the provision of services, but also for the performance of work. Such forms are printed in printing houses, or formed through special automated systems. This will work until the middle of 2018.

From July 1, 2018, the right to work with strict reporting forms will remain. But it will be impossible to print the BSO in a typographical way. There is only one way that you can use to generate strict reporting forms - this is an automated system for strict reporting forms.

The automated system for BSO, which will be used from July 2018, is a type of cash register equipment, and it must meet the same requirements that apply to cash registers.

Requirements for cash register equipment

According to the new version of Law No. 54-FZ, cash registers are electronic computers, computer devices and their complexes, which:

• provide recording and storage of fiscal data (i.e. information about settlements) in fiscal drives;
• form fiscal documents, in the form of a cash receipt, a strict reporting form, etc., provided for by the laws of the Russian Federation;
• transfer fixed documents in electronic format to the tax authorities through the operator;
• print fiscal documents on paper.

Cash registers that are approved for use must transmit fiscal documents electronically to the tax authorities. This means that the CCP must be connected to the Internet. This is where the term online checkout came from.

The method of connecting to the Internet is not regulated by Law No. 54-FZ. Depending on your preferences, you can connect via cable, via wi-fi, using 3G or otherwise.

According to the new procedure for the use of cash registers, information about each punched check must be submitted to the tax office in electronic form. But the transfer of data from the seller to the IFTS will not occur directly, but through the fiscal data operator (abbreviated OFD). These are Russian organizations that have permission to process fiscal data.

To store data, online cash registers are equipped with a fiscal drive, where all data on all calculations are recorded and stored. Fiscal drive is a software and hardware encryption (cryptographic) tool. It is located inside the cash desk, protected by a seal and contains keys for encrypting data that will go to the tax office.

Registration of KCP 2017-2018

Previously, sellers could only work with cash registers, which are included in a special register. This rule remains. But another register has appeared - for fiscal drives. Registers can be found on the IFTS website.

Before starting work, the online cash register must be registered with the tax office, and re-registered when replacing the fiscal drive.

In accordance with Law No. 54-FZ, it is possible to register a CCP via the Internet without visiting the tax office. To do this, fill in all the necessary documents on the website of the Federal Tax Service or in your personal account on the OFD website, sign the documents with an electronic signature certificate and send.

From February 1, 2017, only online cash registers are registered with tax inspectorates. If an ordinary cash register was registered with the IFTS before February 1, 2017, it can be used until July 1, 2017. Then you need to switch to online CCP without fail.

Modernization of a conventional cash register into an online cash register

Not everyone should buy new cash registers. Some of the equipment currently in use can be upgraded to meet the requirements of Law No. 54-FZ.

You can find out which models are subject to improvement on the manufacturers' websites, where lists of cash desks that can be upgraded are posted. Check if your cash register model is in this list. To comply with the requirements of Law 54-FZ, the old cash register must be retrofitted with a fiscal drive. This can be done at service centers.

If you are buying a new cash register, check if it is in the register of cash desks allowed for use on the website of the Federal Tax Service.

In addition, there must be a factory number on the cash desk; the device must have a built-in clock and a device for printing checks with a two-dimensional bar code.

Cash receipts and SRFs in 2017, 2018

The updated version of Law No. 54-FZ contains an impressive list of required details of a cash receipt and a strict reporting form.

In addition to the date and time of calculation that are understandable and familiar to us, the list includes: the place of purchase, the taxation system, the VAT rate, and the fiscal accumulator model. In the case of an address, this is the postal address of the store or the address of the website.

The seller for each fact of sale is obliged to issue to the buyer either a check or a BSO. With the transition to online checkouts, the cashier can, instead of issuing a check on paper, send a check or BSO in electronic format to the client’s email or smartphone. At the same time, the buyer does not necessarily need the check itself, it is enough for him to receive from the seller just a link by which he can go to the site and print the document. You can send to the buyer: registration number of the cash desk, amount, date and time of settlement. Then, with the help of this information, he can, on the site indicated by the seller, find and print a check or BSO on his own.

If an online store is engaged in distance selling (and this is the majority of stores), it is not necessary to issue paper checks or BSO. The online store is obliged to transfer the documents to the buyer in electronic form.

How to fix a check or BSO

In the new version of Law No. 54-FZ, the following concepts appeared: correction cash receipt and correction strict reporting form.

These documents are needed to correct previously made calculations. You can generate a correction check or correction BSO within one shift. Correcting the calculations of the previous day and earlier will not work.

Penalties and sanctions for cash violations

Responsibility for non-use of CCP or violations in the scope of application of CCP is provided for in Article 14.5 of the Code of Administrative Offenses of the Russian Federation. The new sanctions have already been applied since July 15, 2016.

Liability period

The term for bringing to responsibility for cash violations has increased from two months to one year.

Now the IFTS can issue a ruling on the case of non-use of CCP or other violation in this area within a year from the day the violation was committed.

Penalty for non-use of CCP

The penalty for non-use of cash registers (CRE) depends "on the amount of the calculation carried out without the use of CCP":

• For legal entities, the fine ranges from 75% to 100% of the settlement amount without the use of cash registers, but not less than 30 thousand rubles.
• For officials and individual entrepreneurs, the fine ranges from 25% to 50% of the calculation amount without the use of cash registers, but not less than 10 thousand rubles.

Penalty for repeated non-use of CCP

If during the year an organization or individual entrepreneur violates the law on the application of CCP in the second, third, etc. times the sanctions will be tougher.

If the amount of “repeated” settlements without using the cash desk amounted to 1 million rubles or more, then officials face disqualification for a period of one to two years, and organizations and individual entrepreneurs face suspension of activities for up to 90 days.

Penalties for violation of CCP legislation

For the use of a cash register that does not meet the established requirements, violation of the procedure for registering a cash register, the procedure, terms and conditions for its re-registration, the procedure and conditions for its application:

• for officials and individual entrepreneurs - a warning or a fine from 1.5 thousand to 3 thousand rubles;

For non-submission of documents and information at the request of the tax authorities, or for violation of the deadlines for submission:

• for officials or individual entrepreneurs - a warning or a fine from 1.5 thousand to 3 thousand rubles;
• for organizations - a warning or a fine from 5 thousand to 10 thousand rubles.

For failure to issue a cash receipt or BSO on paper to the buyer, or failure to send these documents in electronic form:

• for officials and individual entrepreneurs - a warning or a fine of 2 thousand rubles;
• for organizations - a warning or a fine of 10 thousand rubles.

Punishment for violations established by parts 2, 4 and 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation can be avoided if you independently report the violation to the Federal Tax Service Inspectorate. But this must be done before the corresponding decision is made.

The list of basic details that should include a cash receipt printed on new cash registers with an online data transfer function is named in Art. 4.7 of Law No. 54-FZ of May 22, 2003 The issuance of a check, without reflecting the necessary information in it, may entail bringing the entrepreneur or company to liability under Art. 14.5 of the Code of Administrative Offenses of the Russian Federation.

Organizations and individual entrepreneurs using online cash registers in their activities are required to issue checks to customers that meet the requirements established by law. A check can be generated either in paper or electronic form. By default, the document is printed on paper, but if the buyer asks to send it to him by phone or e-mail, the form. Consider what an online checkout looks like and what information must be reflected in it without fail.

What information should be contained in the document that draws up settlements with the buyer

The list of details that are subject to mandatory inclusion in the cash receipt generated by the KKM with the function of online data transfer is named in Art. 4.7 of Law No. 54-FZ. These include, in particular:

• Name of the document and serial number for the shift;
• shift number;
• Date, time and place of settlement with the buyer;