Federal law on the application of KKM.

The third wave of amendments to the law begins in 2019 54-FZ “On the application cash register equipment» . Who should install an online cash register and when? How to register and where to service a cash register? What information should I include on the receipt and how can I avoid fines?

The transition to work under a new order is not just about buying new cash register equipment. Now you need to enter the names of goods in receipts, so you need a cash register program. Our free application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now.

54-FZ. New procedure for using CCP from 2018

The main amendment to Law 54-FZ “On the use of cash register equipment” of 2017 changes the work scheme trade organizations with the tax office. Change affects most entrepreneurs. The new procedure for using cash register systems suggests that sales data from each issued check must be transmitted to the tax office via the Internet. They are sent through the fiscal data operator (FDO). It is necessary to conclude an agreement with one of the OFD companies.
Entrepreneurs can now only use cash registers with a fiscal drive (FN). FN is needed to record and store information about calculations that are carried out on cash registers. All cash registers approved for use are included in the Federal Tax Service register. The tax office has already certified more than 100 new-style cash register models from different manufacturers. A register of fiscal drives is also maintained - there are already more than 15 of them. More details: cash registers in 2019 >>
You can register an online cash register with the tax office via the Internet, but only after signing an agreement with the OFD. But you don’t have to contact the central service center anymore. Mandatory conclusion An agreement with a technical service center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a service center or another service center or do everything himself.
From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates. Read more about the transition to FFD 1.05 and VAT 20% >>
Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions stating that it is not necessary to issue a paper check in 2019. At the buyer's request, you need to send him a document by email or SMS in addition to the one printed on the cash register. An electronic check is equivalent to a paper one.
The CCP Law since 2018 requires more data to be indicated on checks and forms strict reporting. For example, a list of sold goods (indicating prices, discounts), the serial number of the fiscal drive and the phone number or email of the buyer, if the document is sent to electronic form. New mandatory details for CCP and BSO checks in 2019 >>
Entrepreneurs with patents and UTII were also affected by changes in 54-FZ: since 2018, they also begin to install cash registers, although previously they were generally exempt from using cash registers. Those who work in retail and public catering had to switch to new order from July 1 this year. And for the rest, the use of CCP is mandatory from July 1, 2019. Read all about deferments for online cash registers >>
The costs of purchasing a cash register can be deducted from tax - up to 18,000 rubles for each device. But not everyone.
The law on CCP since 2018 has not affected everyone. Some organizations are exempt from using cash registers. Find out who doesn't have to sign up for an online checkout >>
You can also deregister a cash register without visiting the tax office - through your personal account on the Federal Tax Service website. But the tax office can do this forcibly.

Application of cash registers in 2018-2019 - what it looks like in practice

When cash machine registered, the seller starts working with him. The use of cash register systems in 2018-2019 generally does not differ from usual work. The buyer pays for the goods and receives a receipt - now electronic. The fiscal registrar sends information about the sale or return to the fiscal data operator. The OFD processes the information, sends confirmation back to the cash desk, and the data to the tax office. All information is transmitted in parallel with the registration of the check, that is, the customer service time does not change.

New rules for the use of cash registers in 2018 helped the state make trade transparent. But for entrepreneurs, re-equipping the cashier's place is an additional cost. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online cash register for a store: how much does it cost and how to save >>

At the same time, individual entrepreneurs with a patent and UTII can return up to 18,000 rubles for each cash register: since 2018, there has been such an amendment to the law on cash register machines. To do this, you need to contact the Federal Tax Service for a tax deduction. Moreover, you can get it not only for purchasing a cash register, but also for services for setting it up and connecting it to the OFD. Tax deduction for the purchase of cash registers: mandatory requirements >>

What are the consequences of incorrect use of cash register equipment in 2019?

The tax office has already issued the first fines for violating the requirements of 54-FZ. For failure to use a new cash register, an entrepreneur may be fined 25–50% of the amount passed through the cash register, but not less than 10,000 rubles. Organizations - 75–100%, but not less than 30,000 rubles. For using a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount is more than 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, fines for incorrect use of cash registers have increased. In the Code of administrative violations amendments have been made - now they will also punish for fictitious cash register checks. They will be able to recover up to 40,000 rubles from companies, and up to 10,000 rubles from individual entrepreneurs. The Federal Tax Service will also be able to fine organizations up to 100,000 rubles, and entrepreneurs up to 50,000 rubles for incorrectly indicated goods on a receipt or untimely transmission of fiscal data. If an individual entrepreneur or company is caught violating it again, and the settlement amount is more than 1 million rubles, the fine will range from 800,000 to 1 million rubles.

In addition, tax officials will have the right to block the operation of cash registers that were used during the violation. This will be possible in the presence of two witnesses or using video recording.

What to do?

For some beneficiaries, the transition to the new work order will end on July 1, 2019, but for most entrepreneurs it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is no longer any place to put it off: keep in mind that the process may take a long time - the required cash register may not be available, you will have to wait for delivery, registering the cash register will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with ready-made solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to the OFD and a convenient cash register program. There is no need to wait for delivery - all equipment is in stock. We will help you set up everything and teach you how to use the program. The solution is proven and reliable: last year it was already tested by our users, who were part of the first wave of implementation of online cash registers.

Experts predict a shortage of fiscal drives on the market, which will lead to inflated prices for them. According to the Chamber of Commerce and Industry of the Russian Federation, today FNs are produced much less than cash registers, and delays in deliveries reach three months.

So start the transition now - without waiting until the deadline. And MySklad will help you save time, nerves and money. The cost of our Economy set is covered by tax deduction. And our cash register program is compatible with new cash register models, does not require installation or expensive implementation, and is suitable for automating any number of retail outlets.

Reliable with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, the first few thousand cash registers were equipped with a module that transmits data to the Federal Tax Service. The project was considered successful and was implemented throughout Russia.

Application of CCT for simplified taxation system in 2018-2019

For individual entrepreneurs, the use of cash register under the simplified tax system in 2018 was necessary, as well as for legal entities. Only those companies and entrepreneurs on a simplified basis that provide services to the public received the right to defer until July 1, 2019. Instead of using cash registers, they can still issue strict reporting forms to clients.

Application of cash register systems in the provision of services to the public in 2019

No, in 2019 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to clients.

Will individual entrepreneurs on a patent receive a deferment for the use of CCP in 2019?

Also watch the recording of our seminar, where the head of the sales department at MySklada, Ivan Kirillin, spoke about the changes in 54-FZ, how to choose a cash register, which option is suitable for an online store, how to switch to FFD 1.05 and VAT 20%.

On July 3, 2016, the President of the Russian Federation signed amendments to Law 54-FZ “On the use of cash register equipment.” Now businesses are required to switch to online cash registers; all data on payments to customers will be transmitted via the Internet.
In this regard, entrepreneurs need to learn to work in a new way. They face a number of serious questions:
1. Is it necessary to replace the old cash register?
2. How to register and where to maintain control cash register equipment(KKT)?
3. What documents now confirm the settlement with the buyer?
4. How to protect yourself from fines?

The most important
1. The first and main amendment to Law 54-FZ “On the use of cash register equipment” is to change the scheme of work of trade organizations with tax authorities. Data from each check will have to be transmitted to the tax office via the Internet. So-called fiscal data operators will appear, through which information from checks will “fly” to the tax office.
2. Despite the fact that the transfer of data to the tax office will become an online procedure, changes in federal law 54-FZ since 2016 do not exempt entrepreneurs from the need to issue paper checks to customers. Moreover, at the buyer’s request, this check will need to be sent to him by email. A document from the post office is legally equivalent to a receipt printed by cash register equipment.
3. The cash registers themselves will also become different. They will store and transmit data about each sale to the fiscal data operator, and also have the ability to send checks to customers. Instead of ECLZ, a fiscal drive will be used.
4. The registration procedure for cash registers will be simplified - it will take place online.
5. Entrepreneurs working on a patent, UTII and simplified tax system, who are still legally exempt from using cash registers, will also have to transfer data from each sale to the tax office. From July 1, 2018, the use of CCT will also become mandatory for them - they will have to purchase a new type of equipment.
6. The requirements for cash receipts themselves, as well as for strict reporting forms, will change. The amount of data that must be present on them will increase.
New mandatory details for cash register and BSO checks
With the entry into force of the new law, the following details will appear on cash receipts and strict reporting forms:
Information about tax system seller,
serial number of the fiscal drive,
website address of the fiscal data operator,
date, time and place of settlement,
calculation indicator (income or expense),
Description of goods,
calculation amount with a separate indication of the VAT rate and amount,
phone number or email of the buyer, if the check or BSO is transmitted electronically,
form of payment (cash or electronic payment).
7. The new law does not apply to some types of activities. Organizations that deal with them will not need to purchase cash registers new type. This list does not change:
trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, as well as vegetables and melons in bulk,
trade in kiosks of ice cream and soft drinks on tap,
trade in newspapers and magazines, if the share of their sales in the total turnover is at least 50%, as well as related goods,
trade travel tickets and travel vouchers for public transport,
trade in lottery tickets,
trade in tea products on trains,
providing meals to students and staff educational organizations during training sessions,
trade at markets, fairs, exhibition complexes, small-scale retail trade in food and non-food products,
sale of state postage stamps at nominal value,
sale of religious objects and religious literature,
sale in rural areas medicines in pharmacies located in paramedic and paramedic-midwife stations,
trade in goods in remote and inaccessible areas.

New concepts
Fiscal data operators
FDOs or fiscal data operators, already mentioned above, are organizations that will process data from checks and send them along the chain to the tax inspectorates. Operators will have servers with information cryptographic protection modules at their disposal, and to carry out their activities they will need to obtain a special license.
Fiscal drives instead electronic tape
Fiscal storage(FN) is complete analogue the current EKLZ, the purpose of which is to encrypt information from checks. Organizations using cash register systems will have to change fiscal drives every 13 months. However, for companies with a patent, UTII and simplified tax system, concessions have been made - they can change their tax return once every three years.
Registers
New law also implies the appearance of registers of cash registers and copies of fiscal drives. They will store the serial numbers of each unit of this equipment. Registers are necessary in order to prevent the circulation of “gray” cash registers on the market.
Application of cash registers in 2016
In order to register a cash register, an entrepreneur must register a personal account on the website nalog.ru, leave an application for fiscalization of the cash register and sign this application with his electronic signature. Having received this data, the tax service sends the taxpayer registration number, and data on fiscalization are entered into the device. That is, in order to register a cash register, an entrepreneur will no longer need to personally visit the tax office or interact with the central service center.
The cash register is successfully registered and the cashier starts working with it. The buyer pays for the goods and receives a receipt. In the meantime, technology gets to work. The fiscal registrar generates data on the check and immediately sends it in encrypted form to the fiscal data operator. The OFD processes this data within a short time, sends confirmation back to the cash desk, and information to the tax service. Similarly, information will be transmitted regarding returns of goods.
In this case, the speed of breaking a check should not depend on the data transmission speed of the OFD. The data will be transmitted in parallel with the check issuance and may even arrive later.
Changes to 54-FZ “On the use of cash registers” suggest that each a store must be equipped with the Internet. If the Internet disappears at some point and someone makes a purchase, it’s okay, because... data for each purchase will be saved and will be transferred to the OFD later. The main thing is that the cash register contacts the port and transmits information about sales more often than once every 30 calendar days. If during this time the cash register is unable to transfer data to the OFD, it will be impossible to register sales and print receipts with its help.
Why is all this necessary and what does it mean for entrepreneurs?
The adoption of amendments to Law 54-FZ is intended to simplify the use of cash register equipment. It will become easier for both entrepreneurs and tax authorities to register cash registers. Fiscal authorities will have a significant reduction in document flow and a reduced workload. The control system will become more modern, which will also benefit customers - a check sent to email, easy to restore if necessary if the paper is lost. New rules for the use of cash registers in 2016 suggest that the trading business will become more transparent - it will be almost impossible to hide a particular sale from the tax authorities.
But, of course, for entrepreneurs, re-equipping cashier stations will result in additional costs, since they will have to do this at their own expense.

What to do?
New cash register equipment that will comply with changes in the law is currently being actively developed, but it is not yet on sale. Therefore, it is impossible to start re-equipping the cashier’s place right now. The law has already entered into force, the next stage is the development and adoption of by-laws. It is expected that this will take about six months, so entrepreneurs, tax authorities and CCP manufacturers have time to adapt.
Changes to 54-FZ imply that all enterprises using cash registers and fiscal registrars registered before February 1, 2017 will be able to safely use it until July 1, 2017. On this date, the old cash register must be re-registered and updated.

UTII, simplified tax system and patent - important clarification
The law obliges companies and individual entrepreneurs operating in UTII modes, simplified tax system and on a patent, also use cash register equipment, but only from July 1, 2018. Until this time, they can continue their activities as before. The same deferment was given to all enterprises providing services, regardless of the taxation regime.

Starting in July 2016, it was introduced new edition Law 54-FZ about the use of cash register equipment. This law implies the use of online cash registers by individual entrepreneurs starting from February 1, 2017.

The law that was amended includes:

Mandatory indication of the value added tax rate and product items in receipts issued to customers.
At the client's request, the check must be sent to electronic version.
Permission to use only new models of cash registers. They must have a function that transmits data to the tax office.

Who should use CCP

If an entrepreneur used cash registers, he will continue to do so. Changes in this matter concern requirements for equipment models.

In addition, the legislation implies the introduction of new schemes for interaction with the tax service. Those who may not yet resort to using cash register equipment can have time to prepare for this procedure.

Today it is still possible to work as before. Online cash registers will be required to be used by those who use the single tax on imputed income, starting in July 2018. Please note that the use of such equipment Not recommended relegated to the background, since closer to the date of mandatory availability of an online cash register, all entrepreneurs will begin to resolve this issue. As a result, time will be spent on implementing innovations a lot more.

The legislation of the Russian Federation obliges entrepreneurs to generate strict reporting forms in electronic form, starting only with next year. Until July 2018, you can work as before. In order for it to appear ability to print forms, you should use a variety of cash register equipment that has automated system for BSO.

Please note that the procedure for using the new procedure for issuing checks does not in any way depend on the field of activity in which the entrepreneur works.

Many people leading entrepreneurial activity in the field of providing services for the vending sale of goods, I am also interested in the law on cash registers. It should be noted that vending machines can operate without cash register equipment. They will be required to print receipts that confirm the purchase. In accordance with the legislation on online cash registers, this will also happen next summer.

Information about new models

The need to use new equipment gives rise to a logical question: Is it possible to modernize equipment that is outdated? It should be noted that the answer is more likely yes than no.

The fact is that the services of companies have already appeared that specialize in modifying cash registers in accordance with established requirements. In order to accurately understand whether it is possible to modernize the cash register, you need to know the model of the cash register.

The same applies to cost of new equipment. There are many models of modern devices on the market. They may differ from each other by manufacturer, build quality, and characteristics. In addition, the unstable situation with the US dollar exchange rate against the national currency contributes to the fact that prices change regularly.

Nuances of installation and use

The pretty good news for entrepreneurs is that to compensate for the purchase new technology tax deduction will be made. Its amount is 18,000 rubles. The draft law has already been published by the Ministry of Finance. The document states that this opportunity will be provided to those entrepreneurs who register the cash register before July 2018.

Often a question arises regarding contacting the center Maintenance to register a new type of cash register. A person has the opportunity independently on the website of the Federal tax service nalog.ru produce registration of purchased equipment.

Speaking about the maintenance of devices, it is entrusted directly to manufacturers. This eliminates the need to regularly send equipment to service centers, as well as perform its “sealing”.

Speaking about the validity period of the fiscal drive key for those companies that work for common system paying taxes, then here we're talking about about the period up to 13 months. Speaking about small businesses, the deadline is 36 months. For sellers of excise products, regardless of the form of tax payment used, the deadline is 13 months. The owner of the cash register must be able to on one's own replace the fiscal drive.

Requirement current legislation does not allow the possibility of setting up data transfer to the OFD immediately from the cash register, eliminating the need to run a fiscal registrar. This is one of the legal requirements. If you are trading by retail price, then it is necessary to use equipment with a module installed in it that transfers data.

Maintenance of equipment that becomes obsolete must still be performed. The legislation on online cash registers states that until July 2019 it is necessary to carry out maintenance of cash register equipment in accordance with the regulations.

Transfer of information to the Federal Tax Service through the OFD

Today, there is already official information regarding fiscal data operators. It can be found on the website of the Federal Tax Service. However, the base is not fully formed. By connecting to any of the operators that have permission from the Federal Tax Service, you will see opportunity to work in accordance with new legislation.

Price for operator services will not be fixed. Each operator will be able to install it independently. In general, if you compare the prices offered today, you will notice that they are at the level of 3,000 rubles per year for one of the cash registers that has been connected. Regardless of the location of the entrepreneur, it is possible to produce conclusion of an agreement with the operator.

You should know that the user. Thus, if in the locality from which work is carried out there are interruptions in the operation of the Internet, the entrepreneur will be directly responsible for this.

It should be noted that all these problems should be anticipated in advance and an additional channel should be available to provide access to the network. Information about a check that has been “punched” must reach the operator within the period up to 30 days. If this does not happen, then the cash register will stop functioning.

If a company or individual entrepreneur operates in an area that is remote or difficult to access, then it is possible not to use online cash registers. This is provided for by innovations in legislation. However, as of today there is no list of those settlements where this is permitted.

Conclusion

Despite many conversations around innovations in legislation, it is said that something critical happened it is forbidden. Individual entrepreneurs are provided sufficient quantity time to install new cash registers or modernize old ones.

In addition, the tax service will compensate sum of money in the amount of 18,000 rubles for the purchase of new equipment. If you resolve the issue in a timely manner, you can be sure that no problems with the tax authorities will arise in the future.

Until now, business entities applying a special tax regime (STR) in the form of paying a single tax on imputed income (UTII) were exempt from the use of cash registers. This opportunity is provided to them by paragraph 2.1 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ. However, since 2016, the issue of cash register for UTII, namely the changes made to the specified the federal law, are discussed in State Duma RF. The bill was passed in the first reading, but it is too early to talk about specific changes; all conversations are still being conducted at the “discussion level.”

Application of cash register in 2016 for UTII

As already stated above, the rule according to which “imputed persons” are exempt from the use of cash registers has not changed to date, so for now in 2016 we have the same procedure as in previous years. According to this procedure, the conditions for exemption from the use of CCP are:

carrying out the types of business specified in paragraph 2 of Article 346.26 Tax Code RF;
issuance of a document confirming the receipt of money for a product or service.

It is necessary to take into account that business entities using SNR in the form of UTII have the right to make payments without a cash register, but at the same time they must issue the buyer another document about the payments made (sales receipt, receipt, etc.). Supreme Court The Russian Federation indicated that the need to issue such a receipt does not depend on the will of the buyer. In other words, if a business entity did not give the buyer the appropriate document (for example, a receipt from a check-printing machine for UTII), then he is considered to have violated cash discipline. In this case, it does not matter whether the buyer demanded that such a check be issued to him (Resolution dated 02/11/2016 N 301-AD15-14856).

Important!

Paragraph 3 of Article 2 of Federal Law N 54-FZ contains an indication of the types of business in which settlements are possible without the use of a cash register. “Impostors” who provide the corresponding types of services may not use cash registers only if they issue BSO in accordance with the Regulations approved by Decree of the Government of the Russian Federation dated May 6, 2008 N 359 (Letters of the Ministry of Finance of Russia dated December 30, 2015 N 03-11-06/3/ 77890, dated 08/10/2015 N 03-11-11/46052);
Non-use of cash registers for UTII (including in 2016) for individual entrepreneur, carrying out Passenger Transportation, is possible only subject to the issuance of the corresponding BSO (Letter of the Ministry of Finance of Russia dated 08/07/2015 N 03-11-11/45835).

Changes in the issue of using cash registers for UTII

At the beginning of the consideration of the bill on amendments to Federal Law N 54-FZ, it was supposed to oblige the “imputed” people to use cash register equipment. Currently, there is a discussion on this issue and, perhaps, it will remain possible not to use cash register for individual entrepreneurs on UTII.

automation of the control system for accounting for revenue and, consequently, the correct payment of taxes;
convenience and protection of consumer rights (when a cash register is connected to the Internet, the buyer will have access to a “virtual version of the receipt”);
ease of registering a cash register - now online.

Taking into account the proposed changes, the sequence of actions for using the cash register will be as follows:

registration personal account carried out on the website of the tax service with the preparation of an application for fiscalization of the cash register;
when a registered cash register issues a check to the buyer, information about the transaction is sent to the fiscal data operator (FDO), who subsequently forwards it to the inspectorate of the Federal Tax Service of Russia.

Changes in the use of cash register systems should, without a doubt, make life easier for tax authorities, but this is what the business community expects from the next innovations... The answer is also obvious: additional costs. The reorientation of accounting is expected to take place until 2018.

As for changes in the use of cash register equipment (namely, the introduction of an obligation to use online cash registers) directly for business entities that use SPR in the form of paying UTII, the state has not yet given an answer. Perhaps there will be no changes. Well, let's see, we don't have long to wait.

Online cash registers became a new product in 2016 with amendments to the law of the Russian Federation“On the use of cash register equipment...” dated May 22, 2003 No. 54-FZ. But when does the obligation to use them begin and does it exist for everyone? Let's consider this.

How the law of May 22, 2003 No. 54-FZ was amended

Amendments to the Law of the Russian Federation dated May 22, 2003 No. 54-FZ were introduced by the Law of the Russian Federation “On Amendments...” dated July 3, 2016 No. 290-FZ. There are quite a lot of them, and in relation to a number of issues they significantly change the meaning of many provisions of the text of the old version of Law No. 54-FZ.

The main amendments were those that changed:

An idea of the cash registers used in payments.

If previously the cash register was simply autonomous or included in local network device that protects the sales data entered into it for the period from changes, then it should now become a device connected to the Internet and capable of transmitting information about each sale in real time (online) to tax authority. Unofficially, such cash registers began to be called online cash registers.

Requirements to technical specifications applied cash registers ( online cash register).

For them, the presence of ECLZ becomes unnecessary and fiscal memory, but the presence of a fiscal drive that can save sales data, protect it from changes and transfer it to the Federal Tax Service is mandatory. The fiscal drive must be replaced as it fills with information. Just like the cash register itself, each storage device online cash register will need to register with tax office. At the same time, the registration procedure will be simplified by becoming electronic.

Approach to the design of BSO.

The form of this document disappears, which could have been created manually by filling out the form. BSO, issued on an automated device, which is an analogue, becomes mandatory online cash registers. Thus, information about sales made with the registration of the BSO will also be promptly received by the tax authority. Essentially, this innovation makes it mandatory to use a cash register (its equivalent) for persons who were previously exempt from using it due to their registration of a BSO.

Form of documents created online cash register or its analogue.

As before, these devices must perform a printing function to issue a paper receipt or BSO. But at the same time, these documents will be stored in electronic form.

A set of mandatory details specified in cash receipt or BSO.

It becomes wider and more detailed. For example, an indication is added of the taxation system used by the seller, the place of sale (which can be not only a postal address, but also a website address), email addresses of the seller and buyer (for checks issued electronically), serial number the fiscal storage device used.

Composition of persons not obliged to use cash register systems in calculations.

This opportunity is preserved for most of those organizations and individual entrepreneurs that were exempt from using cash register machines by the old version of the law dated May 22, 2003 No. 54-FZ. But at the same time, individuals appeared who both expanded this list and were excluded from it. In particular, as mentioned above, they lost the right not to use an analogue online cash registers persons registering sales through BSO.

In addition to the amendments made in the law of May 22, 2003 No. 54-FZ, the law of July 3, 2016 No. 290-FZ also made adjustments to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, significantly increasing the amount of liability for non-use of cash registers (clause 2) and adding 2 more points to this article:

clause 3 - in relation to repeated committed violation with a significant amount of settlements without cash register;
clause 4 - regarding the use of cash registers that do not comply with the legally established requirements for it or are used in violation of the procedure for registering cash registers. This paragraph will come into effect from 02/01/2017, i.e. from the date of registration with the Federal Tax Service only online cash register.

Is it really necessary for all businesses to operate on an online cash register?

According to the new version of the law dated May 22, 2003 No. 54-FZ, there is still a circle of persons who are exempt from the obligation to use CCP. Of these, such right continues to be reserved for sellers:

newspapers, magazines and related products through kiosks;
securities;
travel tickets for public transport in the cabin of this vehicle;
ice cream and draft soft drinks;
goods sold at fairs, retail markets and exhibitions;
milk, kvass, live fish from tank trucks;
seasonal vegetables, fruits and melons;
meals intended for students and teachers educational institutions during classes;
goods in remote and hard-to-reach territories (according to the list approved by the region);
pharmaceutical products in rural paramedic and paramedic-obstetric centers.

Additionally, the right to non-use of cash register systems from July 15, 2016 (the date of entry into force of the law of July 3, 2016 No. 290-FZ) was granted to organizations and individual entrepreneurs:

providing shoe repair and painting services;
manufacturing and repairing metal haberdashery and keys;
caring for children, the sick, the disabled and the elderly;
selling handicrafts made on their own;
those who plow gardens and cut firewood;
providing porter services;
those who rent out their own housing - this applies only to individual entrepreneurs.

In addition, the circle of persons for whom the use of BSO is permissible also includes those organizations and individual entrepreneurs that perform work for the population. Previously, this concerned only services for the population.

The uncertainty regarding the use of cash registers for online payments has been resolved. For such calculations, cash registers also became mandatory. They cannot be used only in payments made via the Internet between organizations, between individual entrepreneurs or between an organization and an individual entrepreneur.

The following are excluded from the number of persons exempt from the use of CCP:

organizations and individual entrepreneurs providing services (work) for the population with the registration of BSO, due to the emergence of the need for them to use devices similar to the registration of BSO online cash register;
UTII payers;
Individual entrepreneurs using the patent system;
selling lottery tickets and postage stamps at face value;
selling tea products on trains;
trading through vending machines.

Despite the fact that the new version of the law dated May 22, 2003 No. 54-FZ excludes the above-mentioned persons from those not obliged to use cash registers, they remain exempt from using cash registers until July 1, 2018 (clauses 7-9, 11 of Article 7 of the law dated 07/03/2016 No. 290-FZ). That is, the law establishes for them more a long period to the transition to use online cash registers than for persons who have previously used CCP.

Entry into force of changes based on years: from 2016, from 2017, from 2018

Not all amendments made by Law No. 290-FZ dated 07/03/2016 come into force on the effective date of this law (07/15/2016). By year, the mandatory start of their use is distributed as follows:

In 2016 (from July 15, 2016), an expanded list of persons entitled to not use cash registers is in effect. Additionally, the obligation to use cash registers for online payments arose, it became possible to use BSO when performing not only services, but also work for the population, and penalties for non-use of cash registers were tightened.
Terminates in 2017 KKM registration old model (from 02/01/2017) and the use of such cash registers (from 07/01/2017), however, this does not apply to those persons who lost the right to be exempt from the use of cash registers, but received the opportunity to use it before 07/01/2018.
In 2018 (from 07/01/2018) application online cash registers will also become mandatory for persons who had the right to a longer transition period before starting to use cash registers.

Thus, the obligations to apply online-cash register V 2016 no one has. You can start doing this voluntarily. Moreover, the period of voluntary use will last until 06/30/2017, and for persons who have not previously used CCP and therefore have the right to a longer transition period before starting its use, it will be even longer (until 06/30/2018).

When will online electronic cash register become mandatory for a store?

Date of occurrence of the obligation to apply online cash register the store will depend on whether it belonged to the circle of persons exempt from the use of cash registers:

If there was an obligation to use cash register equipment, then online cash register must be applied from 07/01/2017. Before this date, it is possible to use the old cash register.
If there was an exemption from the use of cash register devices ( application of UTII, individual entrepreneurs working on a patent), but with amendments, introduced by law dated 07/03/2016 No. 290-FZ, the right to it has been lost, you can take advantage of the deferment granted to start working with the cash register. In this situation, the date for mandatory application to begin is online cash registers will be 07/01/2018.

Results

Provisions of the Russian Federation Law dated July 3, 2016 No. 290-FZ, which amended the content of the Russian Federation Law dated May 22, 2003 No. 54-FZ regarding the circle of persons obliged to use cash register equipment, and technical requirements to this technique, come into force in different terms. This circumstance leads to the fact that the use online cash register For more retailers becomes mandatory only from the second half of 2017, and persons who previously had an exemption from the use of cash registers, but who lost it with the advent of the Russian Federation Law of July 3, 2016 No. 290-FZ, may not apply online cash registers until 07/01/2018.