Fiscal storage: what is it for and how to choose the right one. What is a fiscal drive

When switching to working with cash register systems, many entrepreneurs try to save money and choose the cheapest online cash registers. But what makes such savings possible? Which devices in this segment are considered inexpensive and who can almost 100% compensate for the costs of purchasing cash register equipment through the use of tax deductions.

Types of CCP and their cost

Indeed, it is believed that an online cash register is, in principle, an expensive device (and this partly explains the desire of many entrepreneurs to avoid or at least postpone their installation). But, as in most other segments of digital technology, online cash registers can be classified into different groups according to the cost of the models - in many cases, correlating with the characteristics of the device typical for a particular group (especially in terms of the basic technological principles of their operation and form factor) .

Of course, such a division is conditional (if only due to the impossibility of objectively classifying certain CCP models into a certain group - both in terms of cost and characteristics). And any criteria applicable to the classification of online cash registers will in any case not be indisputable.

Considering the technological principles of their operation and form factor as criteria for classifying online cash registers, we can distinguish the following types of devices:

Online cash registers based on specialized POS systems and high-performance fiscal registrars.

The operating principle of such cash registers is modular. The fiscal registrar (the main hardware component of the “modular” online cash register) works in conjunction with a high-speed computing module.

A fiscal registrar is one of the main form factors of an online cash register. The fiscalization of trade proceeds and the preparation of files for subsequent sending to the Federal Tax Service are carried out on the registrar's side - and only then the payment data is transferred to the computer for further processing.

The cash registers under consideration are traditionally among the most expensive, which is due to the manufacturability of the hardware components used in them (as part of the modules that make up the cash register). The cost of high-performance cash registers based on POS systems reaches 100 thousand rubles and more.

Online cash register as a high-performance POS system. It costs expensive.

Note that the fiscal registrar's share in this cost may be the largest - and exceed 30 thousand rubles.

Based on budget fiscal registrars.

Such online cash registers operate on the same technological principle as the previous ones - that is, when they are connected to a computing module. But both components of the online cash register in this case will be “budgetary”.

A “budget” recorder can be purchased for less than 7,000 rubles without financial tax. The computing module for it can be the simplest computer or mobile gadget (provided that the communication interfaces of the device and the fiscal recorder are compatible - more on that later).

If you focus on a new device or a used one of acceptable quality, purchased somewhere on Aliexpress, it is quite possible to buy a computing module for less than 10 thousand rubles.

Modular online cash register based on an inexpensive fiscal registrar ATOL 11F and a smartphone. Included is a miniature acquiring terminal 2Can.

If the store already has computers or gadgets, registers can be connected to them, if, of course, there is compatibility between the communication interfaces of these devices and online cash registers. There may be no additional costs for this part.

Autonomous online cash registers of the “gadget” type.

Such cash registers can rightfully be classified as “expensive”. But this is quite explainable by their technological part. Indeed, the cash registers in question operate on the basis of real mobile gadgets - running Android. You can install applications of interest on them and “poke your finger” at their screen - the same way as poking at the display of a smartphone and tablet.

Evotor is one of the most recognizable brands on the cash register gadget market.

Thanks to applications, the functionality of cash register gadgets can be extremely wide: solutions for inventory accounting, implementation of marketing policies, increasing the efficiency of product promotion have been developed and continue to be developed - and all on the “one window” screen that fits on the cashier’s table.

Price of the Evotor 5 smart terminal with fiscal storage.

The estimated cost of a modern cash register gadget is from 18,000 rubles.

Video - review of the cheapest touchscreen online cash register Evotor 5:

Autonomous cash desks of the “command-controlled” type.

These online cash registers in most cases can be classified as the “cheapest”.

The criteria for autonomy here are the same as in the first case. The cash register is a full-fledged device, independent of external computing modules, ready for use immediately after proper configuration.

However, from a technological point of view, a “command-controlled” cash register operates on much simpler principles compared to a “gadget”. This cash register operates without a specialized operating system - instead, a relatively simple factory firmware with a basic set of “commands” is used.

The information is displayed, as a rule, on a very simple (sometimes single-line) display - and in most cases reflects a single operation (for example, confirmation of the entered amount or confirmation of the success of the revenue at the checkout). As a rule, we are not talking about any multitasking.

A “command-controlled” online cash register without a fiscal drive can be purchased at a price of up to 7,000 rubles.

Video - review of one of the cheapest online cash registers Agat 1F:

Thus, the cheapest online cash registers, from the point of view of minimizing the “purchasing” costs of a trading enterprise, include cash registers of the second and fourth types.

Let's take a look at what typical characteristics each type of cash register has (and then consider how important these characteristics are for certain businesses).

What are the typical characteristics of a “cheap” online cash register?

So, we have established that there are two form factors of cheap online cash registers:

Modular cash registers based on budget fiscal registrars.

The above “cheap” fiscal registrar Wiki Print 57F has the following main characteristics:

receipt printing speed: 100 mm/sec;
supported width of receipt tape: 57 mm;
supported interfaces: RJ-12, RS-232, USB;
auto-cutter: absent.

Competing solutions in this price segment are generally comparable in key features. Note that the indicated receipt printing speed is even higher than the average for the segment (typical value is no more than 75 mm/sec).

What do these characteristics mean?

A receipt printing speed of 100 mm/sec is sufficient for prompt customer service in a small retail outlet where queues are rare. In addition, it is not expected to include too many items for goods in the receipt. If, for example, 10 items are printed in 2 seconds (this is stated on the manufacturer’s website), then a typical supermarket set of goods “in a full cart” will most likely form a list of two to three dozen different items. The absence of an automatic cutter means the need to tear off checks manually - and this further lengthens the customer service procedure.

A check with a width of up to 57 mm is the most common and is one of the most common in Russian trade. It is designed mainly to display product items as such (supplemented with legally required receipt details). Placing various “unofficial” information on it - for example, a graphic image with a logo or advertising message, is usually problematic. But this is precisely the option that may be of interest to a large retail chain.

In turn, the recorder’s support of only wired interfaces is, as a rule, not critical. Wireless communication methods are not always liked by system administrators of retail outlets - especially large ones, where there is a lot of potential interference “wandering” around the cash register: customers’ mobile phones, household appliances being tested and in use, various wireless cash register accessories.

However, in the case of mobile businesses - home delivery of goods, provision of transport services, catering - one cannot do without a cash register that supports wireless interfaces for exchanging data with the computing module. In addition, you will need a battery - which the “cheap” cash register in question does not have.

Autonomous “command-controlled” online cash registers.

Using the example of the above-mentioned ELVES MF device, we can highlight the following typical characteristics of the cash registers in question:

receipt printing speed: 45 mm/sec;
tape width: 57 mm;
supported interfaces: RS-232, Wi-Fi;
auto-cutter: absent.

The online cash register has a built-in battery with a capacity of 1500 mAh.

Thus, in terms of performance in terms of operating speed and compatibility via wired interfaces, an inexpensive stand-alone cash register ELVES-MF may be noticeably inferior to a “cheap” modular cash register based on a budget fiscal registrar. However, thanks to the battery, the scope of its application will be much wider - the device is adapted to the trading business in a mobile format. Another argument in favor of autonomy is Wi-Fi support.

There is a fundamental possibility of ensuring that the ELVES-MF cash desk supports mobile Internet. You need to find out how to implement this opportunity in practice from a specific supplier: perhaps he will agree to bring devices already adapted for connecting to the Internet via GSM, or he will explain the procedure for upgrading the supplied cash registers to a level at which data transmission via GSM will be supported.

Thus, a “cheap” online cash register – presented in a modular or standalone form factor – is a device that:

Adapted for processing checks with a relatively small (within one to two dozen) number of product items.

In many cases, it does not have a battery (the rule is typical, first of all, for modular cash registers based on registers - autonomous cash registers, in turn, are generally equipped with a battery).

Does not have an automatic receipt cutter.

In many cases, it is adapted only for a wired connection to the store’s cash register infrastructure (but at stand-alone checkouts - even at the most budget ones, the implementation of support for common wireless data transfer standards is very common).

Thus, a “cheap” online cash register is optimal for use in a small store in an apartment building or a kiosk. And in many cases it is not suitable for chain stores with queues.

A cheap, autonomous cash register with a battery (and support for wireless data transfer) is an excellent solution for business in a mobile format (at the same time, its user can be either a start-up enterprise or a large brand interested in minimizing technical problems with the use of cash register systems).

The “cheapness” of a cash register may consist in a significant reduction in the actual costs of its acquisition due to the use of a tax deduction. Let's take a closer look at this feature.

Tax deduction when purchasing a cash register for individual entrepreneurs on UTII and PSN

Buying cheap online cash registers, the cost of which, as we already know, may not exceed 7 thousand rubles (without a fiscal drive), is also attractive because the user of such a cash register has the status of an individual entrepreneur, working on PSN or UTII (this is a fundamental point), may include the cost of purchasing a cash register in a tax deduction. That is, reduce the calculated tax on PSN or UTII by the cost of the purchased online cash register and related expenses (for the fiscal drive, agreement with the OFD, software, setup services).

The tax can be reduced by 18,000 rubles from each online cash register. Moreover, if one cash register costs 7,000 rubles, and the other costs 27,000, then a total of 25,000 rubles will be deducted, since the amount for the second cash register cannot exceed the specified limit (and the calculated excess cannot be “transferred” to the first cash register). Therefore, an individual entrepreneur on PSN or UTII, who is faced with the choice of buying a cash register for 7 thousand rubles with the most modest characteristics or for 18 thousand rubles with improved functionality, can, without hesitation, choose the second option.

That is, it is possible that it will make sense not to stop, literally, at the cheapest online cash register, but to choose a device that, in terms of characteristics, significantly exceeds the specified cash registers within 7,000 rubles - but at the same time will cost the trading enterprise “free” due to the receipt of a deduction .

Thus, we can conditionally distinguish 3 types of inexpensive online cash registers:

modular (based on a fiscal registrar);
autonomous;
of various types specifically “for deduction”.

The best options for small trading enterprises that can claim a deduction include the following models of online cash registers with a fiscal accumulator for 36 months:

fiscal registrar Shtrikh-Online for 17,000 rubles;

autonomous cash register ATOL 91F - for 17,000 rubles;

cash register gadget PTK MSPOS-K - for 18,000 rubles.

If we talk specifically about fiscal registrars and consider the threshold price of 18,000 rubles (excluding financial taxes), then, in principle, there is every chance to choose a model that is far from the most budget-friendly and quite technologically advanced - with a decent speed of receipt printing and an excellent level of compatibility with communication interfaces.

A good option is the ATOL 50F device. Prints receipts quickly and can be adapted to the most common wired and wireless interfaces.

Note that in addition to one-time expenses for the purchase of cash registers, other expenses should be planned - for fiscal drives, which will have to be changed periodically, for payment for the services of a fiscal data operator (approximately 3,000 rubles per year), for a receipt tape, for additional commodity accounting software (in if necessary), etc.

Summary

So, a “cheap” online cash register is a cash register:

Modular type, based on a budget (within 7,000 rubles excluding financial taxes) fiscal registrar.

There may be additional costs for the purchase of a computing module - a PC, a mobile gadget to which the recorder will be connected. But this may be a device with the most modest characteristics. It is permissible to connect several fiscal registrars to one computer - if there are free ports (or support for wireless interfaces with the required bandwidth).

Relating to autonomous “command-controlled” online cash registers (some of the models of such cash registers can also be purchased within 7,000 rubles without financial tax).

Cash desks of the first and second types are suitable for small stores that are not characterized by queues. The fact is that such “cheap” cash registers usually have a low check processing speed.

Any type within the price of 18,000 rubles - which can be included in the individual entrepreneur’s deduction on PSN or UTII.

The third category may also include traditionally expensive cash register gadgets, advanced fiscal recorders - with high speed receipt printing and support for many interfaces - both wired and wireless.

In all cases, the price of the fiscal storage device should be added to the cost of the cash register - 7-11 thousand rubles. It can also be included in the calculation of the tax deduction for individual entrepreneurs on UTII or PSN.

Video - review of the budget online cash register Atol 91F:

Fiscal data operators play the role of a collection point. They receive payment data from various cash registers and transmit it to the tax office. The fiscal data operator has its own data processing center. The OFD can only work if there is a license from the FSB to work with encryption tools.

The buyer pays for the goods. The seller punches the receipt at the online cash register, and the sales data is instantly recorded on the fiscal drive and transmitted via the Internet to the fiscal data operator. The OFD transmits data from all cash desks to the tax office.

What does a store need to work with OFD?

Agreement with OFD for processing fiscal data
Internet
Cash register with fiscal storage and Internet connection

Cash register equipment will need to be registered in your personal account on the Federal Tax Service website. To do this, you will need a qualified electronic signature.

How does the OFD work? We analyze amendment 54 of the Federal Law

Let's look at an example. A customer comes to the store to buy a carton of milk. The cashier scans the barcode from the milk package or types the amount on the cash register keypad.

Inside the cash register (cash register) there is a fiscal drive. He saves the check, signs it with a fiscal sign, generates and sends a data package to the OFD server.

The fiscal data operator generates a response fiscal attribute and sends a receipt signed with the fiscal attribute to the cash register. When the fiscal drive registers the receipt, registration of the receipt for the new requirements will be completed.

Then the fiscal data operator transmits the calculation data to the tax office. The buyer receives two checks: paper and electronic (by email or subscriber number).

The receipts contain a QR code and a link. The buyer can scan the code with a smartphone camera or follow the link. The buyer will be taken to the receipt verification service website. There he will check that the check registered in the OFD matches the paper one. If the amounts are different, the buyer can complain to the store.

Will an electronic check completely replace a paper one?

The electronic receipt contains the store’s TIN, names of goods, the amount of taxes paid and all other information. But at the buyer's request, the seller is still required to issue a paper check.

What do the new checks look like?

How are the QR code and link generated?

The fiscal data operator provides the cash register with the rules for generating a QR code and links. Cash register equipment generates a QR, a link and prints a receipt.

What if the Internet goes out during the sale?

The store owner has 72 hours to restore the connection. Otherwise, the CCP will stop working.

What is a fiscal accumulator?

Relatively speaking, this is a new type of ECLZ. The fiscal drive receives the check data, processes it and signs it with a fiscal sign. It then sends the receipt data and fiscal attribute to the fiscal data operator. From the OFD, the fiscal drive receives a receipt signed with a fiscal sign and stores the receipt data.

That is, ECLZ will no longer be needed?

Yes, fiscal drives will replace ECLZ.

Where to buy a fiscal drive?

It is now known that EKLZ can be purchased from the manufacturer - the Atlas-Kart company. The company Proxima also sells EKLZ. The list of organizations that sell fiscal drives has not yet been approved.

One fiscal drive forever?

No, it needs to be changed.

For organizations on the general taxation system - once a year. For organizations on a patent, UTII and simplified tax system - once every 3 years.

Who will change the fiscal drive?

How to get an electronic signature?

Electronic signatures are issued by certification centers accredited by the Ministry of Communications of the Russian Federation. To obtain a signature, take the documents to a certification center.

For individuals:

passport
SNILS

For legal entities:

constituent documents
document confirming the inclusion of a legal entity in the Unified State Register of Legal Entities
tax registration certificate

The electronic signature will be recorded on a physical medium, such as a USB flash drive. Find out the cost of the service at the certification center.

What should a store owner do to connect to the OFD?

Get a qualified electronic signature
Conclude an agreement or contract with a fiscal data operator
Browse to the store online
Install a fiscal drive in the cash register
Register a cash register on the tax website and obtain a registration number on the Federal Tax Service website

How to register a cash register and get a number?

Log in to the taxpayer’s personal account on the Federal Tax Service website. Get your cash register registration number in your personal account. Fiscalize your cash register. KKT will send the data to the tax service through the OFD. You will receive a registration card in your personal account on the Federal Tax Service website. Registration is completed.

We remind you that an electronic signature is required for registration.

When will registration of cash registers for the transmission of OFD data begin?

Voluntary registration of cash registers - from April 1, 2016. Mandatory registration of cash registers - from February 1, 2017. By July 1, 2017, all cash registers must begin sending payment data to the OFD. The law has not been signed, the terms may change.

Do I need to buy a new cash register?

No, if your cash register is connected to the Internet and a fiscal drive can be installed in the case, and the internal software works with FN and OFD. If these options are not available and the manufacturer does not release a modification kit, then the cash register equipment will have to be replaced.

What cash registers are suitable for working with CFD?

The OFD has both hardware and software requirements.

Device requirements:

Internet connection
space for a fiscal drive inside the case
printing QR codes and links

Program requirements:

working with a fiscal drive
working with OFD

The developers of the Dreamkas company have provided a compartment for a fiscal drive in all models of Viki cash registers and Viki Print fiscal recorders.

The software operates according to exchange protocols both between the cash register and the financial register, and between the cash register and the fiscal storage device. Viki cash registers connect to the Internet via a network cable or WiFi.

I work on UTII, I don’t use a cash register. What to do?

Now - wait. The government is preparing a draft resolution that will precisely indicate the types of activities for the use of CCP.

What will happen to the CTO?

Maintenance at a central service center will no longer be mandatory. But the cash register equipment will still have to be repaired. It is reasonable to assume that reasonable store owners will not refuse technical support.

Is it necessary to enter into a service agreement with the central service center after implementing the CRF?

Absolutely no. But an agreement with the OFD must be concluded in any case.

Can a central service center become a fiscal data operator?

Yes. Any organization can become a fiscal data operator. To do this you need to have:

Permission to process fiscal data from the Federal Tax Service
FSTEC license for technical information protection
FSB license for the development and production of crypto security products
FSB license for data protection activities
Technical means for processing fiscal data (on the right of ownership)
Technical means to protect fiscal data
Non-residential premises owned or leased

More detailed requirements for the OFD will appear after the law is signed.

New materials about 54-FZ

A fiscal drive is a device that encrypts and protects fiscal data. Fiscal data refers to calculations carried out by a cash register. The drive was first introduced into commercial use by Federal Law 209-F3 in July 2016.

The main task of a fiscal storage device is to record and store fiscal data without applying correction. Also, using the device, fiscal documents are verified, which confirm the sending of fiscal data to the operator, and ensure the secrecy of the transmitted information.

Functionally, the drive is the same secure cash register tape, only significantly modernized and capable of performing additional tasks.

How fiscal drives work in practice - watch this video:

Features of the fiscal drive

The fiscal drive transmits all information about the punched check to the operator via the Internet. After successful transmission, the sent information is not accumulated in the device.

If technical problems occur, check information may not reach the fiscal data operator. In this case, each punched check will be stored in the drive in electronic form until the connection is restored.

According to the Federal Law on Fiscal Storage, the device must be replaced if there are problems with communication within 30 days.

The drive case is sealed by the manufacturer, so it is impossible to reprogram it or perform any physical manipulations with it.

Basics of using cash registers with FN

Entrepreneurs who have special equipment, well-developed business processes, and specialized software can use online cash register machines. The presence of all of the above additions is mandatory for the timely transfer of cash payments to the tax office.

You can find out whether an individual entrepreneur can work without a cash register

The online cash register can perform the following tasks:

transmit information about payments made by the buyer to the tax service via the Internet;
create cash receipts electronically and send them to the buyer’s email or phone;
store and encrypt payment information.

Payment information is not transmitted directly to the tax authorities. The authorized intermediary in this operation is the fiscal data operator.

The main task of an online cash register is, in fact, to provide the necessary information about the receipt of money at the enterprise’s cash desk as a result of the client paying for goods to the tax office.

From another point of view, a cash register captivates the client with the fact that it is not necessary to store a regular paper receipt, since there is an electronic copy in the drive.

There is no fundamental difference between an online cash register and a regular one. You just need to adhere to all legal norms that are prescribed in 54-FZ.

The main requirement of the Federal Law is the mandatory compatibility of the cash register with the fiscal drive. It is the FN that is the main component of the cash register and it is it that ensures the legality of the functioning of the online cash register at a time when there is no access to the Internet.

The cash register, together with the fiscal drive, performs the following list of tasks:

using a scanner to read the barcode of the product and the keyboard or touch display on the cash register, the cashier enters the purchase data in the cash register OS and sends a message to the client’s email or phone;
The buyer is given a regular paper check.

Comparison of ECLZ and fiscal accumulator.

At the time of purchase, information about the payment made is sent to the fiscal drive, stored in the internal memory, encrypted and transmitted to the OFD online.

The operator checks the received data and redirects it to the Federal Tax Service. At the same time, the online cash register receives a message from the operator about accepting the information.

After completing the formation of the payment record in the fiscal storage device, the text block with all the data is sent to the receipt printer of the cash register. A paper copy of the receipt is printed and provided to the buyer.

After processing the data, the operator also sends an electronic receipt to the contacts specified by the client.

Rules for installing a fiscal drive

The operation of the drive is based on the use of a special key, which has two validity periods - 13 and 36 months.

Entrepreneurs who use a simplified taxation system, a patent and who provide services to the public use a device with a key valid for 36 months.

This benefit cannot be used by “simplified” traders selling excisable products. In other conditions, a drive with a key valid for 13 months is used.

When purchasing a new cash register established by law, an entrepreneur receives a fiscal drive built into the cash register casing. If an old cash register is being modernized, then the storage device must be purchased additionally.

The legislation of the Russian Federation allows independent installation of the drive by the owner of the cash register. In old cash registers, the cash register tape could only be replaced by service center specialists.

The special design of the fiscal drive allows it to be placed in the seat of the cash register housing where the cash register tape was previously located. The connectors of the EKZL and the drive are exactly the same.

After installing the fiscal drive in the cash register, you need to reflash the electronic board so that the cash register can transfer encrypted OFD receipts.

Modern online cash registers are already set up to fully operate according to the new rules.

Advantages of online cash registers

remote registration of a cash register without visiting the tax office;
the need to enter into an agreement with the central service center disappears;
entrepreneurs with the simplified tax system, PSN and those providing services to consumers can use the fiscal drive and independently replace it every three years;
the ability to get rid of additional checks due to online information exchange and automated analysis.

Disadvantages of FN

The main disadvantage of an online cash register is the expense of funds spent on its purchase. You will also have to spend a certain amount of money on training cashiers to work with the fiscal drive. You can read how to correctly fill out the cashier-operator log

In addition, funds will be needed to pay for the services of a fiscal data operator who will transfer electronic information.

Another downside is the businessman’s awareness that he is constantly being monitored by tax authorities via the Internet. The tax department will be notified automatically of any possible errors.

Register of fiscal drives

Fiscal drives that are allowed for use are registered in the state register. The document is available for free viewing on the official website of the Tax Service.

Certificate of compliance of the fiscal drive.

The register includes about 80 models of online cash registers. The list is updated regularly. The document contains the following data:

the name of the equipment manufacturer and its organizational and legal status;
Manufacturer's Taxpayer Identification Number;
cash register model name;
fiscal storage model;
features of the operation of a cash register with automatic calculations;
features of the online cash register when making electronic payments;
functioning of cash register systems in the formation of strict reporting forms;
decision number and date of inclusion or exclusion of the FN in the register.

To be included in the online cash register register, the manufacturer must present a package of documents and a statement confirming the drive’s compliance with current legislation. Firms cannot register and install devices that are not included in the register.

Drive lock

The fiscal drive will be automatically blocked if, for some reason, the OFD does not receive information about payment receipts for more than 30 calendar days. This means that the cash register will no longer be able to print receipts.

Selling goods through a blocked drive is also impossible. The reason for the lack of sending data to the OFD may be problems with the Internet. To avoid trouble, it is important to regularly monitor the health of the network.

Is it possible not to use the drive?

The legislation allows entities engaged in certain types of activities not to use online cash registers. Also, until mid-2018, CCP can be used by entrepreneurs who fill out and provide services to the population.

There is also a relaxation for trade organizations that operate in remote settlements with poor quality communication networks. They must use fiscal storage devices, but are not required to transmit fiscal data to the tax service.

The cash register operates autonomously, and all information is stored in the internal memory of the FN. This benefit is available only in settlements with fewer than 10 thousand inhabitants.

Online cash register registration

There are three ways to register a financial fund:

submit a paper application to the tax authorities;
submit an electronic application via the Internet.

For electronic registration you will need UKEP, which is issued at the Certification Center. You also need to create a personal account on the Tax Service website and gain access to it.

Closing the FN

The fixed drive is closed when:

removing the cash register from the register;
expiration of the operating life of the FN and its subsequent replacement;
drive failures.

Before closing the FN, you need to complete the change of cash register and make sure that all information from the drive has been transferred to the OFD.

If the requirements are not met, the system will report that there are no documents to send. After sending all the data, the archive of the fiscal drive and, in fact, the drive itself are closed.

You can see what a fiscal data operator and a fiscal storage device are in this video:

In March 2018, there are 14 models of fiscal drives (FN) on the market. At first glance, they differ only in their service life, but this is not so. It may happen that a device for 36 months will only work for 15. We will tell you which fiscal drive to buy for a particular type of activity and taxation regime.

What is a fiscal drive and why is it needed?

Fiscal storage (FN) is a chip inside an online cash register. This is an analogue of ECLZ in old-style devices. It saves data on cash register transactions, stores receipts, and encrypts documents that come from the operator or are sent to him.

Differences between the drive and the old ECLZ

Which fiscal drive to choose for different SNOs and types of activities

Drive service life: 13, 15 or 36 months. The number on the box is the maximum service life of the device, and it happens that it differs from the real one. For example, if the cash register operates offline and does not transmit information, then the fiscal drive for 36 months will work for 18 months.

The duration of use of FN is influenced by 2 factors:

what is written in Art. 4.1 of Law 54-FZ;
as stated in the technical manual of the device.

For example, in the passport “FN 1.1 RIK” it is written that he will work for OSNO for 1110 days. And in the passport of the fiscal accumulator for 36 months “Event”, it is said that it does not work at all with the main tax system.

Restrictions on the period of work in the passport of the FN "RIK" for 36 months

According to law 54-FZ, the device for 36 months is used by some LLCs and individual entrepreneurs:

services sector;
patent;
UTII;
Unified Agricultural Sciences.

The law specifies a minimum service life, for example, if you buy a device for 13 months, you will receive a fine of 1,500–3,000 rubles.

A fiscal accumulator for 13 months is used:

DOS, except for services;
sellers of excise goods;
businessmen in remote areas who use a cash register offline;
payment agents;
seasonal business.

Since this is the minimum validity period, these businessmen can buy a fiscal accumulator for 36 months instead of 13, but this is not always profitable. For example, if it is a restaurant, then the financial funds for 13 and 36 months will work the same - 410 days.

Before purchasing a device for 15 or 36 months, look at its passport. The 36 month model may only last you a little over a year.

Table: validity period of fiscal drives

We have all types of fiscal storage devices!
We will consult and select!

within 5 minutes.

When is it unprofitable to buy a fiscal accumulator for 36 months?

Do you sell excise duty: motor oil, cigarettes or alcohol. Then the FN will work for about 13 months.
You live in a remote area and KKM does not send OFD checks. The drive will work for no more than one and a half years.
You process more than 200 checks a day. FN for 36 months was created for small businesses. It does not have enough memory for a large number of checks. It is more advisable to purchase a model for 13 or 15 months.

Examples of using different drives

Cafe on UTII, provides. The FN will last 36 months. A businessman will be fined if he installs a drive with a shorter service life.
An individual entrepreneur operates seasonally, and according to law 54-FZ, he can use a fiscal drive for 13 months or 36. Both devices will work for the specified period.
The company implements excise tax using the simplified tax system. You can choose any model, but all of them will work for 410 days.
The individual entrepreneur was included in the lists of an area remote from communications. The online cash register operates autonomously and does not send OFD information. Any drive can be used. A 36 month device will last 560 days (18.5 months). If an individual entrepreneur sells excisable goods, then the FN will work for 410 days.

How to choose a fiscal drive model

The drive model is the numbers in the name: FN-1 or FN-1.1. Different models work with different formats of fiscal documents.

The drive version is indicated in the name

Fiscal document format (FFD) - the type with which the cash register and the tax office work. There are only three formats: 1.0, 1.05 and 1.1. The larger the number after the dot, the more mandatory details must be on the check. For example, in a check of format 1.0 it is not necessary to indicate “Significant of payment receipt”, but in 1.1 it is required.

FN-1 models only work with FFD 1.0 and 1.05, and fiscal drives 1.1 support all possible formats. Initially, online cash register systems worked with checks in 1.0 format, but the tax office is gradually abandoning it. Since 2019, all entrepreneurs are required to switch to FFD 1.05 or higher. To do this, you will have to buy a new drive, update the firmware of the cash register and the inventory system. But it is possible that the Federal Tax Service will allow you not to purchase a new FN when moving from format 1.0 to 1.05.

Therefore, before choosing a drive, contact your service center or cash register manufacturer. Find out if you need to update your firmware.

Explanations from the Federal Tax Service on the fiscal accumulator for 36 months

MGM-FN-1 is not suitable for business

MGM-FN-1 is a reusable test fiscal storage device. He does not sign checks or transmit information to the IRS. This model is not listed and is not suitable for business. MGM-FN-1 is used by cash register manufacturers and software developers to test equipment and configure programs.

Fiscal drives for cash registers
for 13, 15 and 36 months
We'll advise you on which one to choose.

Leave a request and get a consultation

Current list of devices in the Federal Tax Service register

To view all models of permitted FN, download the Excel file from the tax website.

List of drives from the registry in March 2018

Price of fiscal drives

The average cost of a fiscal drive for 13 months: 6,000–7,000 rubles, for 36 months: 12,000–13,000 rubles.

Based on the experience of 2017, we note that the closer to the deadline, the higher the price. In the summer of 2017, the drive could not be purchased from either the manufacturer or suppliers. Entrepreneurs waited 2 months for the device, and prices increased 2–3 times. At its peak, FN cost 20,000 rubles, although a few months before that it could be bought for 7,000 rubles.

It is likely that there will also be a shortage in the summer of 2018. We recommend February-March.

Fines for incorrect work with FN

You work at a cash register without a storage device. The information is not sent to the Federal Tax Service and the tax office believes that you do not use the cash register at all.

The fine for companies is 75–100% of unaccounted revenue, but not less than RUB 30,000.
The fine for individual entrepreneurs is 25–50% of unaccounted revenue, but not less than 10,000 rubles.

The validity period of the fiscal accumulator is shorter than expected. The tax office will fine you if you are required to buy a device for 36 months, but bought it for 13.

Companies - 5,000–10,000 ₽ or warning.
IP - 1500–3000 ₽ or warning.

The tax office issues a warning only to small and medium-sized businesses if it is the first violation. Big business gets it anyway. The first violation or not, the tax office checks against its base.

In June 2017, due to a shortage of devices, entrepreneurs using a simplified system bought a fiscal drive for 13 months, although according to law 54-FZ they must use it for 36. The tax office did not issue fines, because the businessmen were not to blame for the violation. There will be fines in 2018.

Let's sum it up

Instead of ECLZ, online cash registers have a fiscal drive (FN).
The validity period of the fiscal drive indicated on the box may differ from the actual one. For example, a 36-month device will only last 410 days if the businessman sells excise duty.
From January 1, 2019, you cannot generate checks in format 1.0, only 1.05 or 1.1.
FN-1 only supports FFD 1.0 and 1.05. Fiscal drive 1.1 works with all possible formats.
You can view the characteristics of all FN models in the register on the tax website.
It is better to buy a device in February-March, because in the summer they become more expensive due to increased demand.
If a businessman is obliged to buy a fiscal storage device for 36 months, but bought it for 13, there will be a fine of up to 3,000 rubles for individual entrepreneurs and up to 10,000 rubles for companies.

The term "fiscal accumulator" is quite new. It appeared thanks to amendments that were made to the legislation on cash register equipment. They came into force on July 1, 2017 and completely changed the requirements for cash registers. New devices began to be called online cash registers because of their ability to transmit data via the Internet. And they acquired this ability precisely thanks to fiscal drives.

Modern alternative to ECLZ

The fiscal drive (FN) is an element of new-style cash registers. It can be called the brain of the CCP, since it is the one that remembers all fiscal information. This module has become a replacement for outdated EKLZ, which are no longer used today. The drive not only took over the functions previously performed by electronic tape, but also significantly expanded them. The main tasks of the drive are:

signature and encryption of checks;
transmitting information about them via the Internet;
receiving and checking response information;
storing data on issued checks without the possibility of adjustment;
Blocking receipt generation if the drive's memory contains untransmitted data generated more than 30 days ago.

How does FN work?

In order for the fiscal drive to interact with the tax service, one more link is needed - the fiscal data operator (FDO). This is a company that will ensure secure transfer of information from the drive to the Federal Tax Service server. The data is transmitted using an information exchange protocol approved by the tax service. The interaction between these links is arranged as follows:

the fiscal drive records information about the issued check;
if there is an Internet connection, it instantly transmits data to the OFD;
the operator sends them to the Federal Tax Service server and to the buyer’s email or phone number (if the latter wished to receive an electronic check);
if there is no connection to the Internet, information about the issued receipt is stored in the memory of the drive.

Thus, thanks to the fiscal drive, the tax service receives information about the issued check almost at the moment of its generation. In case of Internet failure, the information will be saved on the drive. As soon as the connection is restored, the data will be transferred to the OFD, and then to the Federal Tax Service. So sellers don’t have to worry - if the Internet goes down, sales won’t have to be stopped. But it is important that the connection is restored within 30 days, otherwise the FN will be blocked.

Modernization of CCP

Any model of modern cash register equipment is equipped with a fiscal data storage device. But to comply with the requirements of the law, it is not necessary to acquire a new device. You can upgrade an existing cash register - it will cost a little less. Manufacturers of fiscal drives made sure that they have the same size and type of connection to the device as the ECLZ. That is, the drive can be installed in the cash register body instead of a tape. In addition, the board firmware will need to be changed. Such services are provided by service centers of cash register manufacturers.

Validity

The main criterion for choosing a financial fund is the validity period of the fiscal attribute key. This is the period during which the drive will function after its registration with the Federal Tax Service. As a general rule, it is 13 months. However, companies and entrepreneurs that apply special tax regimes and also sell services must use devices with a fiscal storage device that is valid for 36 months.

After the specified period, the FN must be replaced. It also happened with EKLZ, but in this case I had to contact the service center. But the FN can be replaced with your own hands. After this, it must be stored for 5 years. Reports on its closure and changes in cash register registration data should be stored with the drive.

Drive registry

The Tax Service maintains a register of fiscal drives, which lists models permitted for sale, their parameters and manufacturers. You can find it on the Federal Tax Service website. There are currently only 4 drives in the registry. They are installed on new-style cash registers or offered for sale to replace or modernize old devices. Three drives from the registry have a validity period of 13 months, and one has a validity period of 36 months. You can also check the purchased copy of the fiscal drive by serial number on the service website.

Lock

If data on checks is not transferred to the OFD for more than 30 days, the drive will be blocked. This means that the cash register will not be able to issue checks. It will not be possible to sell goods through such a device. This can happen due to a lack of Internet, so it is important to always monitor the functionality of the communication channel.

The most unpleasant consequence of this is the need to stop selling the product. However, you won’t have to report it to the Federal Tax Service or OFD, or re-register, much less change the drive. It is only necessary to eliminate the cause of the blocking, that is, restore the connection between the cash register and the Internet. After this, the FN will be unblocked on its own and will again begin transmitting data about knocked out checks.

It happens that a company has a backup cash register that is used only occasionally. For example, in the event of a breakdown of the main device or as a portable cash register when delivering goods. Will the FN be blocked if more than 30 days pass between the generation of checks? You don't have to worry about that. Blocking occurs only when an unsent check remains in the drive. If the check is sent to the OFD, then there will be no blocking even if the cash register is used less than once a month. So, every time after using the reserve cash register, you can safely turn it off, after making sure that the sales data has been transferred to the Federal Tax Service.

Is it possible to do without a storage device?

The law provides for an exemption from the need to use a cash register when carrying out certain types of activities. In addition, until July 1, 2018, entities that pay UTII or provide services to the public, as well as individual entrepreneurs with a patent, can work without a cash register. However, some of these taxpayers use cash registers despite the absence of an obligation. Can they use devices without a fiscal drive?

The presence of a cash register with a storage device is a requirement of the cash register law. Old-style equipment could be registered with the Federal Tax Service until February 1, and used until July 1, 2017. From this date, it is prohibited to use old devices in Russia. Therefore, if the subjects mentioned above work with cash register systems, then they must use a cash register with a fiscal drive.

There is also a relaxation for trading enterprises that are located in populated areas remote from communication networks. They are also required to use cash registers with the Federal Tax Service, but may not transmit fiscal information to the Federal Tax Service. In this case, the cash register will be used in offline mode - the information will be saved in the memory of the drive. According to the current criterion, a settlement with a population of less than 10 thousand people can count on this benefit. The list of such territories must be approved by regional authorities and published on the website of the local administration.

So, the fiscal drive today is an indispensable element of the cash register system. It turns an ordinary cash register into a modern device that is capable of storing data in encrypted form and transmitting it to the Federal Tax Service. This should simplify the work of the service, ensure transparent reporting and reduce the burden on businesses in terms of tax control.