KKM is new in legislation. Law “On the use of cash register equipment”

An online cash register is a device that issues a cash receipt and transmits information about the sale to the tax office via the Internet. Since the middle of last year, most retailers have switched to such equipment. In 2018, further changes were made to the law on the use of cash register systems.

Cash register and tax regimes

The new procedure for using online cash register systems in 2018 for different categories of taxpayers accepting payment in cash and by card depends on the tax regime of the seller.

Until 2017, many entrepreneurs and organizations could operate without cash registers. When paying for services to the population, instead of a check, they issued (a strict reporting form). In addition, all traders on and PSN had the right to accept payment for goods without any documents. Only if the buyer requested a sales receipt was issued to him.

The reason for such relaxations is that PSN and UTII for tax purposes take into account:

• potential annual income for PSN;
• income that is imputed (i.e. assumed) for payers of the single tax on imputed income (UTII).

But in the simplified taxation system, as well as in OSNO and Unified Agricultural Tax, indicators of actually received income are used to calculate the tax base. No more was required from old-style cash registers; information on sales volumes was recorded in the EKLZ (electronic control tape).

The use of cash register systems for processing cash payments for UTII in 2018, as well as for individual entrepreneurs with a patent, depends on whether they have employees. If there are workers in the trade or catering industry, then new cash desks for these modes are needed from July 1, 2018. Moreover, real income on UTII and PSN will still not be taken into account when calculating taxes. New cash registers for these special regimes are being introduced in order to ensure consumer rights.

Although more businessmen are now using new cash registers, there are still situations when cash registers do not need to be used for cash payments. This limited list is given in Article 2 of the Law of May 22, 2003 No. 54-FZ on the use of cash register equipment. Among them:

• sale of newspapers, magazines and related products in specialized kiosks;
• sale of tickets in public transport;
• trade from tanks in kvass, milk, vegetable oil, live fish, kerosene;
• sale of seasonal vegetables, fruits, melons;
• peddling trade of certain goods;
• sale of medicines in rural pharmacies, etc.

With regard to trading in markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed non-food products that cannot be sold in markets without cash registers. Regardless of the type of retail outlet, you will have to use CCP when trading clothing, leather goods, furniture, wooden products, carpets, rubber and plastic products and other things (17 product groups in total).

Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.

An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do so right now. Today, this is the payment service most adapted to the new law. By submitting a request using the button below, you will receive 3 months of service on a premium tariff with a minimum percentage (the connection itself is free):

When to switch to a new cash register

The timing of the transition to online cash registers depends on the taxation regime and the type of activity. Let us remind you that those who trade on the simplified tax system, OSNO and unified agricultural tax have been using online cash registers since mid-2017. If you are engaged in trade or catering on UTII and PSN and at the same time have employees, you need a cash register from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services yourself, then the deadline for switching to cash registers is July 1, 2019.

During the same period - from July 1, 2019 - everyone who provides services to the public under any taxation regime must switch to online cash registers with the issuance of a printed strict reporting form. For clarity, we present the features of using CCP in the table.

Requirements for the online cash register

What is an online cash register? The simplest explanation is a cash register that operates online, i.e. connected to the Internet. Information about the purchase is transmitted to the fiscal data operator, who sends confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.

New cash registers must meet the requirements given in Article 4 of Law No. 54-FZ.

• have a case with a serial number;
• there must be a real time clock inside the case;
• have a device for printing fiscal documents (internal or external);
• provide the ability to install a fiscal drive inside the case;
• transfer data to a fiscal drive installed inside the case;
• ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal storage device;
• ensure printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
• receive confirmation from the operator of receipt of data or information about the absence of such confirmation.

In addition, separate requirements are established for the fiscal drive itself (Article 4.1 of Law No. 54-FZ), which must:

• have a case with a serial number and manufacturer's seal and a non-volatile timer;
• ensure information security of fiscal data and their encryption;
• generate a fiscal attribute of no more than 10 digits in length for each fiscal document;
• ensure authentication of the fiscal data operator and verification of the reliability of his confirmations;
• create records in the memory of cash register equipment;
• comply with the information exchange protocols established by Article 4.3 of Law No. 54;
• have a document key and a message key of at least 256 bits in length;
• provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

The register of cash registers that meet the requirements of online cash registers and are allowed for use is published on the official website of the Federal Tax Service. Before you decide on your own which cash register (cash register) you can use, be sure to make sure that the selected model is in this registry.

Costs for online cash registers

The new cash register, as well as the implementation of changes adopted by the law on cash registers, will require certain expenses from sellers. Moreover, here it is necessary to take into account not only how much the online cash register costs, but also the costs of the services of the fiscal data operator (FDO).

OFD is an intermediary that receives data from an online cash register via the Internet and then transmits it to the tax office. The operator can only be a specialized commercial organization that fulfills the technical and information requirements of the Federal Tax Service. For violation of the procedure for data transfer, their safety and security, the OFD may be fined a large amount (from 500 thousand to 1 million rubles).

Naturally, operator services will cost money. To attract customers, most operators offer low tariffs for the first year of service - from 3,000 rubles for one device, i.e. The cost of services depends on the number of cash registers. In the future, it is expected that the service will increase to 12,000 rubles per month.

Please note: the fiscal data operator must be selected only from the official list posted on the Federal Tax Service website and having permission for such activities.

As for the costs of the device itself, if you already have one, it is possible that you can upgrade it rather than buy a new one. You can find out to what extent your cash register equipment complies with the mandatory requirements and the ability to install a fiscal drive instead of an ECLZ from the manufacturer or operator.

In the table we have given the approximate cost of expenses for an online cash register and the first year of their operation.

Thus, the replacement of cash registers occurs gradually. The final transition to online cash registers is expected to be completed in mid-2019.

To pay insurance premiums, taxes and non-cash payments, we recommend opening a current account. In addition, many banks provide preferential terms of service. Thus, for users of our website, Alfa-Bank provides 3 months of completely free service and free connection to online banking.

Let's consider how the procedure for using cash registers will change next year, as well as control by tax authorities and penalties for non-use or incorrect use of cash registers.

On July 15, 2016, amendments ((hereinafter referred to as Law No. 290-FZ)) to the CCP Law (Federal Law dated May 22, 2003 No. 54-FZ (hereinafter referred to as the CCP Law)) came into force, which introduce new requirements for the procedure registration and use of cash registers, expand the scope of its application, as well as the rights of tax authorities to control and obtain information.

In addition, changes have been made to the Code of Administrative Offenses, which tighten liability for non-use or incorrect use of cash registers and introduce new types of penalties.

Procedure for using CCP: new requirements

Let us recall that in 2014-2015, an experiment was conducted in a number of constituent entities of the Russian Federation on the use of online cash registers (Regulation of the Government of the Russian Federation dated July 14, 2014 No. 657). It was considered successful, and now the experience gained is being extended throughout the country.

Organizations and individual entrepreneurs (hereinafter referred to as individual entrepreneurs) who carry out cash payments and (or) payments using payment cards when selling goods, performing work or providing services (referred to in the Law on CCP as “users” (paragraph 17 of article 1.1 of the Law about cash registers)), will have to purchase and register according to the new rules cash registers that meet the new requirements (https://www.nalog.ru/rn77/related_activities/registries/reestrkkt/), as well as enter into an agreement for the processing of fiscal data transmitted through a cash register, with a fiscal data operator - a specialized organization that has the appropriate permit issued by the tax authorities (Article 4.4 of the Law on CCP). The operator’s functions include processing, storing and transmitting information to the tax authorities. His services are paid.

The use of a cash register that does not meet the new requirements is allowed until July 1, 2017, and its registration according to the old rules is allowed until February 1, 2017 ().

The new procedure for registering a cash register system consists of the user submitting an application for registration to the tax authority on paper or in electronic form through the cash register office on the website of the Federal Tax Service of Russia. In the fiscal drive of the cash register (a block designed to protect fiscal data), the user enters the cash register registration number received from the tax authority, as well as information about himself and the cash register, and then submits the registration report generated in the cash register to the tax authority. We especially note that technical support for cash register systems is no longer required for registration.

The procedure for using BSO has changed. Now this is a primary accounting document, equivalent to a cash receipt, generated in electronic form and (or) printed using a cash register at the time of settlement with the buyer, containing information about the settlement, confirming the fact of its implementation (paragraph 5 of article 1.1 of the Law on Cash Register). Since July 1, 2018, the Law on CCP does not provide for the use of BSOs produced by printing ().

Fundamental innovations have appeared in terms of information about calculations. Firstly, a two-dimensional bar code (QR code with a size of at least 20 × 20 mm) will now be printed on a cash register receipt or BSO, containing in encoded form the details of document verification (date and time of payment, serial number of the fiscal document, payment sign, calculation amount, serial number of the fiscal drive, fiscal sign of the document) (Clause 1, Article 4 of the Law on CCP).

Secondly, organizations and individual entrepreneurs now have the obligation, if the buyer (client) provides a subscriber phone number or email address before the calculation, to send them information identifying the cash register receipt or BSO issued on paper (cash register registration number, amount, date and settlement time, fiscal sign of the document), as well as information about the address of the Internet resource at which a cash receipt or BSO can be received free of charge. Moreover, the received document in printed form is equivalent to a check or BSO issued by a cash register (clauses 2, 3, article 1.2 of the Law on Cash Register).

The scope of application of CCP has been expanded

Let us remind you that until July 15, 2016, organizations and individual entrepreneurs providing services to the public were exempt from the obligation to use CCT. Instead of a cashier's check, they could issue the client a BSO with the details established by the Government of the Russian Federation (clauses 3, 5-6 of the Regulations on the implementation of cash payments and (or) settlements using payment cards without the use of cash registers, approved by the resolution of the Government of the Russian Federation dated 06.05.2008 No. 359 (hereinafter referred to as the Regulations)). BSOs were produced by printing or generated using an automated system. If the automated system, in terms of its operating parameters, met the requirements for cash register systems (clauses 11, 12 of the Regulations; letters of the Ministry of Finance of Russia dated November 25, 2010 No. 03-01-15/8-250, dated February 3, 2009 No. 03-01-15/ 1-43, dated November 26, 2008 No. 03-01-15/11-362, dated August 22, 2008 No. 03-01-15/10-303), then, in fact, organizations and individual entrepreneurs using such systems used a special a type of CCT. BSOs produced by printing were usually filled out by hand.

As noted above, from July 1, 2018, the Law on CCP does not provide for the use of BSOs produced by printing (Part 8, Article 7 of Law No. 290-FZ). In turn, an automated system for the formation of BSO according to changes is a cash register used for the formation of BSO in electronic form, as well as their printing on paper. Thus, the practical difference between issuing a cash receipt and issuing a BSO has disappeared. Therefore, an organization or individual entrepreneur providing services to the public will have to purchase and register a cash register that meets the new requirements and enter into an agreement for the processing of fiscal data with a fiscal data operator.

Similarly, individual entrepreneurs using PSN, as well as organizations and individual entrepreneurs who pay UTII, from July 1, 2018, lose the right to carry out cash payments and payments using payment cards without using cash registers, subject to the issuance of a document (sales receipt, receipt or another document) confirming the receipt of funds for the relevant product (work, service).

The use of CCP now implies more responsibility

Previously, the Code of Administrative Offenses provided for all violations (non-use of a cash register; use of a cash register that does not meet the established requirements; violation of the procedure for registering a cash register; failure to issue a cash register receipt to the buyer) a single measure of liability (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation in the previous edition): a warning or a fine of 1,500–2,000 rubles for citizens, 3,000–4,000 rubles for officials and 30,000–40,000 rubles for legal entities.

With the entry into force of Law No. 290-FZ, a whole set of new administrative offenses and types of fines appeared in the Code of Administrative Offenses. In addition, the amount of fines is set not just in rubles, but in an amount that is a multiple of the amount of the payment made in violation.

Thus, non-use of cash registers in cases established by law entails a fine (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

For officials in the amount of 1/4 to 1/2 of the amount of the settlement made without the use of cash register systems, but not less than 10,000 rubles;

For legal entities - from 3/4 to one size of the settlement amount made using cash and (or) electronic means of payment without the use of cash register systems, but not less than 30,000 rubles.

Repeated commission of the above offenses in the event that the amount of settlements amounted, including in aggregate, to one million rubles or more, entails disqualification in relation to officials for a period of one to two years, and in relation to individual entrepreneurs and legal entities - administrative suspension activities for a period of up to 90 days (Parts 2, 3, Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Let us note that the liability of individual performers (that is, ordinary sellers) is excluded from Article 14.5 of the Code of Administrative Offenses. Only officials will be punished.

The use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, the procedure, terms and conditions for its re-registration, the procedure and conditions for its use entails (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• warning or imposition of an administrative fine on officials in the amount of 1,500 to 3,000 rubles;
• for legal entities - a warning or the imposition of an administrative fine in the amount of 5,000 to 10,000 rubles.

Liability has been introduced for failure to provide or violation of deadlines for submitting information and documents at the request of tax authorities: a warning or fine in the amount of 1,500 to 3,000 rubles for officials and a warning or fine of 5,000 to 10,000 rubles for legal entities (Part 5 of Article 14.5 of the Code of Administrative Offenses RF).

Liability has been established for failure to send a cash receipt or BSO to the buyer (client) in electronic form or failure to transfer these documents on paper at his request: a warning or a fine for officials in the amount of 2,000 rubles, for legal entities - a warning or an administrative fine in the amount of 10 000 rubles (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

On July 3, 2018, a law was signed amending 54-FZ in terms of changing the list of entities exempt from the use of online cash registers, as well as establishing the procedure for working with cash registers in certain situations. Most of the adopted norms came into force on July 3. We tell you how the lives of cash register users will change.

The use of cash registers for non-cash payments with individuals

Federal Law No. 192-FZ dated July 3, 2018, signed by the President of the Russian Federation, excluded from the Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash register equipment...”, including from its name, most references to “electronic means of payment.” " This term has been replaced by “non-cash payments”.

Thus, confusion and confusion in the interpretation of the law was eliminated. For example, previously it was not entirely clear whether it was necessary to use cash registers if goods were paid for remotely by crediting money to the seller’s bank account. In particular, in cases of settlement by payment orders.

Now the law says that organizations and individual entrepreneurs, when making non-cash payments with individuals, are required to use cash registers and issue cash receipts to customers (Clause 5, Article 1.2 of Federal Law No. 54-FZ dated 22.05.03).

At the same time, the law still separates non-cash payments proper from electronic means of payment (EPP). ESP are bank cards, Internet banking systems, electronic wallets, payment software applications, etc. Non-cash payments are not limited to the above mentioned ESPs. For example, payment by bank receipt and payment order are also non-cash payments.

Regarding the last two payment methods, the amendments establish a transition period of 1 year so that sellers can adapt to the new rules for working with payment cards (Clause 4, Article 4 of the Federal Law of July 3, 2018 No. 192-FZ).

Thus, if an organization/individual entrepreneur works, for example, by bank transfer, using payment cards and its own current account, then the obligation to use cash registers and produce checks for it will appear from July 1, 2019.

If an organization/individual entrepreneur accepts bank cards and electronic money for payment, then it is obliged to observe cash discipline now. Moreover, the amendments significantly softened the procedure for working with cash registers during distance selling.

Making checks for remote payment

Remote payment for goods does not exempt the seller from using a cash register and issuing cash receipts to the buyer. Moreover, previously it was not clear how sellers could ensure the production/transfer of a receipt at the time of payment for the goods (Clause 2 of Article 5 of Law No. 54-FZ).

Now legislators have taken into account the specifics of distance trading and have written down in paragraphs. 5.3-5.4 art. 1.2 of Law No. 54-FZ special rules for the use of online cash registers and issuance of checks for such cases. Now, when trading remotely, a cash receipt/BSO must be prepared no later than the business day following the day of settlement. In this case, the check cannot be issued later than the moment of transfer of the goods. That is, today they paid, tomorrow delivery - tomorrow a receipt, today they paid and delivered today - the receipt is also today.

The check can be sent to the buyer in one of the following ways:

• in electronic form to a subscriber number or e-mail (the check is sent no later than the business day following the day of settlement);
• on paper along with the goods without sending an electronic receipt;
• on paper during the first direct interaction between the buyer and the seller without sending an electronic receipt.

The use of cash registers in settlements between organizations and individual entrepreneurs

The law directly establishes that cash register equipment is not used for non-cash payments between organizations and individual entrepreneurs (clause 9 of article 2 of Law No. 54-FZ). At the same time, it is clarified that if an electronic means of payment is presented between organizations/individual entrepreneurs, then the use of cash registers becomes mandatory.

Thus, if during settlements between organizations money is transferred from account to account, then there is no need to use a cash register. If organizations pay each other with cash or a bank card, they are required to use online cash registers in the general manner.

Please note that, contrary to numerous conversations on this topic, accountable persons of organizations acting on the buyer’s side will not print receipts when purchasing goods/services from organizations. Only the selling organization will be required to issue checks. This is in an interview with BUKH.1S.

He clarified that when making payments between an accountable person and a third-party legal entity, it is enough to punch one cash receipt: “The identification of the buyer as a legal entity occurs on the basis of the power of attorney he presents to make payments on behalf of the legal entity. Another important factor in the interaction of legal entities is the contract. If these conditions are met, then it turns out that two legal entities have actually met, making one payment, which is issued by one check generated at one cash desk.”

If the accountable person makes purchases without presenting a power of attorney from the company, then the seller should use the cash register in the same way as with an ordinary buyer.

At the same time, now the cash receipt generated during settlements between the organization and the individual entrepreneur must contain additional details. These details will allow you to identify the buyer and the purchased products (clause 6.1, article 1.2 of Law No. 54-FZ). The list of additional check details includes:

• name of the buyer (name of organization, full name of individual entrepreneur);
• INN of the buyer (client);
• information about the country of origin of the goods (when making payments for the goods);
• excise tax amount (if applicable);
• Customs declaration registration number (if applicable).

Using cash registers for prepayment

The amendments complement Art. 1.2 of Law No. 54-FZ with a new clause 2.1, which establishes the rules for processing payments in cases where individuals make prepayments/advance payments for certain services. For example, when an individual presents a theater subscription, a public transport ticket, or uses a certain tariff package for communication and Internet services.

In accordance with the new rules, when making payments in the form of offset or return of prepayments and advances, organizations and individual entrepreneurs can generate one cash receipt (CSR). This check will contain information about all such payments for a day or another billing period. This period should not exceed a calendar month. The consolidated check will be sent to the Federal Tax Service for control purposes.

As for the cash receipt, the buyer, for example, of a gift certificate, naturally needs to be issued a receipt. Presentation of such a certificate for payment is a special case of payment in the form of an advance offset. And the bearer of the certificate (and this may be another person) does not need to issue any check.

What to do if your fiscal drive breaks down

The amendments complement Art. 4 of Law No. 54-FZ with a new clause 8.1, which approves the procedure for action in the event of a breakdown of the fiscal drive. A drive failure here means the impossibility of reading all fiscal data from memory and generating a closure report.

Now the user will be required to hand over the broken drive to the manufacturer for examination. If the breakdown occurred due to a manufacturing defect, the examination is carried out free of charge.

Within five working days from the date of breakdown, the user of the cash register will have to submit an application for registration (re-registration) of the cash register with a new drive or to deregister it.

The manufacturer, within 30 days from the date of receipt of the broken fiscal drive, must conduct an examination and send its result to the cash register user and the tax authorities.

If data can be read from a broken fiscal drive, the user will be required to transfer this data to the tax authority within 60 days.

Deregistration of a cash register upon termination of activity

The amendments complement Art. 4.2 of Law No. 54-FZ with a new clause 18, which establishes the rules for deregistering cash registers upon termination of business activity.

According to the innovations, when the organization/individual entrepreneur ceases its activities, it will not be necessary to deregister the cash register. The cash register will be deregistered by tax authorities unilaterally.

That is, there is no need to send an application to the Federal Tax Service to deregister the cash register. The basis for deregistration of a cash register is an entry in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs about the termination of the activities of the organization/individual entrepreneur.

Who has been permanently exempted from using CCT?

The federal law supplements and clarifies the list of cases in which organizations and individual entrepreneurs have the right to carry out trade without the use of cash registers at all.

In particular, it is clarified that credit organizations are exempt from the use of cash registers (Clause 1, Article 2 of Law No. 54-FZ).

Instead of using cash registers, they are required to maintain a list of automatic payment devices that make it possible to carry out operations for issuing and receiving money (ATMs).

Along with credit institutions, the following are exempt from the use of cash registers:

• trade in newspapers and magazines on paper, as well as sale of related products at newsstands (paragraph 2, clause 2, article 2 of Law No. 54-FZ);
• trade in soft drinks, milk and bottled drinking water (paragraph 8, paragraph 2, article 2 of Law No. 54-FZ);
• peddling trade in food and non-food products by hand, from hand carts, baskets and other special devices for display, ease of carrying and selling goods (paragraph 7, clause 2, article 2 of Law No. 54-FZ), as well as trade in passenger train cars and on board aircraft (with the exception of cases of peddling trade in technically complex goods - when selling them, the use of cash desks will be required);
• sale of insurance policies by insurance agents (the responsibility to send an electronic check to the client rests with the insurer, who is obliged to send an electronic document when receiving money from the agent (Clause 11, Article 2 of Law No. 54-FZ));
• activities of organizations that exercise the powers of constituent entities of the Russian Federation and local governments to provide paid parking (clause 10, article 2 of Law No. 54-FZ);
• sale of goods through mechanical machines, where payments are made exclusively with Bank of Russia coins, except for machines that are powered by electricity, including through a battery (clause 1.1 of Article 2 of Law No. 54-FZ);
• paid services of state and municipal libraries related to librarianship (clause 12 of article 2 of Law No. 54-FZ).

The amendments also allow organizations and individual entrepreneurs not to use cash registers in the administrative centers of municipal districts classified as hard-to-reach areas and at the same time being the only populated area of ​​the district (paragraph 1, paragraph 3, article 2 of the Federal Law of May 22, 2003 No. 54-FZ).

In addition, individual entrepreneurs using PSN are exempt from the use of cash register systems, subject to the issuance to the buyer of a document confirming the fact of payment (clause 2.1 of Article 2 of Law No. 54-FZ).

Exceptions are the types of activities carried out by individual entrepreneurs on the PSN, which are specified in paragraphs. 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 p. 2 art. 346.43 Tax Code of the Russian Federation. For these types of activities, the use of cash registers will become mandatory from July 1, 2019.

When you can not issue checks and use the cash register autonomously

According to the changes (clause 5.1 of Article 1.2 of Law No. 54-FZ), organizations and individual entrepreneurs that sell goods through machines (vending) may not issue paper checks to customers.

They also have the right not to send them electronic checks if buyers do not provide their contact information (email address or mobile phone number) before payment. The exception is cases of trade in excisable products, technically complex goods, as well as goods subject to mandatory labeling.

At the same time, vending machines must be equipped with an online cash register and ensure the transfer of payment data to the Federal Tax Service. From February 1, 2020, a new requirement is introduced for vending machines - mandatory display of a QR code on the display (Clause 3, Article 4 of Law No. 192-FZ). Such a code should allow the buyer to read it and identify the cash receipt (strict reporting form).

Another case when it is allowed not to issue checks is payments for the provision of services for the transportation of passengers, luggage, cargo and cargo luggage, if clients pay for travel/carriage using a card (clause 5.1 of Article 1.2 of Law No. 54-FZ).

The amendments also complement the list of cases when organizations and individual entrepreneurs can use cash registers offline (without access to the Internet and instant transmission of information about settlements to the Federal Tax Service server).

According to the innovations, this list includes trade in the territories of military installations, facilities of the federal security service, state security agencies and foreign intelligence agencies (paragraph 1, paragraph 7, article 2 of Law No. 54-FZ).

Postponement for the use of online cash registers until July 1, 2019

Simultaneously with the establishment of a list of entities exempt from the use of cash registers, amendments to the law on online cash registers essentially expanded the list of organizations and individual entrepreneurs required to use them. At the same time, all new users of online cash registers were given a 1-year deferment so that they could reorganize their activities to comply with cash discipline.

In accordance with paragraph 4 of Art. 4 of Law No. 192-FZ, organizations and individual entrepreneurs received a deferment for the mandatory use of online cash registers until July 1, 2019 when implementing:

• non-cash payments with individuals through receipts and payment cards (the deferment does not apply to bank cards, Internet banking, electronic wallets and other electronic payment systems);
• calculations when accepting payments for residential premises and utilities, including contributions for major repairs;
• offset and return of prepayment and (or) advances;
• when providing loans to pay for goods, work, services (repayment of loans to pay for goods, work and services requires organizations and individual entrepreneurs to use cash register systems as of July 3, 2018, paragraph 21 of Article 1.1 of Law No. 54-FZ).

From February 1 this year, the Federal Tax Service registers only online cash registers. And from July 1, many entrepreneurs and companies must switch to using online cash registers for payments, with some exceptions. Read about the changes to cash registers in 2017 and the latest news about the transition to online cash registers in this article.

Who does the new requirements apply to?

The scope of application of the new cash register technology concerns payments in cash and electronic means of payment. Law No. 290-FZ of 07/03/2016, which introduced these changes to the Law on Cash Register of 05/22/2003, significantly expands the scope of application of cash register equipment, extending it, inter alia, to settlements with customers carried out by persons using UTII, patent system, as well as on entrepreneurs and companies that, when providing household services, do without cash registers, writing out BSO.

According to the transitional provisions of Federal Law 290, these persons will have to begin using online technology from July 1, 2018. Companies and entrepreneurs that do not belong to these persons and do not fall under statutory exceptions must use online cash registers as of July 1, 2017.

The introduction of new cash register equipment will require appropriate investments from entrepreneurs. According to rough estimates, the costs will be about 20 thousand rubles.

This will include expenses:

• for the purchase or modernization of a cash register (from 12 thousand rubles);
• for service under an agreement with the fiscal operator, through which information about payments made through the cash register will be sent to the Federal Tax Service (from 3 thousand rubles per year).

In addition, there may be additional costs:

• for the purchase of an electronic signature (about 2 thousand rubles);
• to connect to the Internet at the place where the cash register is used;
• to update the software taking into account new requirements for the information displayed on receipts (the list of purchased goods, the price, discounts provided for each product must be indicated).

In addition, an annual (for small business once every three years) replacement of the fiscal drive will be required. The rules for working with new equipment will need to train staff or hire already trained employees.

Why is all this being done? According to officials, the introduction of online cash registers will help dramatically increase tax collection. At the same time, they are guided by the experience of South Korea, where the use of such measures led to a 2-fold increase in tax revenues to the treasury. In addition, officials believe that the use of online cash registers will optimize control over payments and reduce the number of business checks.

Who should not use online cash registers for payments?

There are still exceptions in the cash register law in which the use of cash registers is not required. Who is not affected by the cash register changes in 2017? The types of activities exempt from CCM include, in particular:

• sales of printed publications and related products at newsstands;
• ticket sales in public transport;
• trade in retail markets, fairs, exhibitions;
• trade in kiosks of draft soft drinks, ice cream;
• trade from tanks with kvass, milk, etc.;
• hawking vegetables and fruits;
• shoe repair and painting;
• rental of residential premises owned by entrepreneurs.

There is no need to use CCPs for pharmacies located in rural areas. You can also work without cash registers in remote or hard-to-reach areas, the lists of which are determined by regional authorities. In areas remote from communications, cash registers can be used in a mode that allows periodic transfer of payment data.

Sanctions for violating the new rules on cash registers

In addition to the rules for using cash registers in 2017, changes also affected sanctions for violating the established rules. Law 290 introduced amendments to the Code of Administrative Offenses of the Russian Federation, according to which:

• for settlements without a cash register, an entrepreneur, an official of the company may be fined ¼ to ½ of the amount of the settlement in violation, but not less than 10 thousand rubles, and the company itself - ¾ to 1 of the amount of such payment, but not less than 30 thousand . rub. Repeated violations may result in disqualification for up to 2 years and suspension of activities for up to 90 days;
• For the use of cash registers in calculations in violation of the established rules, the entrepreneur and an official of the company can be fined in the amount of 1.5 - 3 thousand rubles, the company - in the amount of 5 - 10 thousand rubles.

The final stage of the reform for the transition of business to the new cash register was marked by the adoption of a package of amendments to the law on online cash registers. Thus, on June 21, 2018, the State Duma approved in the third reading a bill amending Law No. 54-FZ of May 22, 2003.

Note: at the time of writing (06/29/2018), the law was heard in the Federation Council and was sent to the President of the Russian Federation for signature. The bill is planned to be adopted in July 2018.

The new amendments specified the concept of an electronic means of payment, expanded the circle of persons who have the right not to use new cash register equipment or use it offline, and also clarified the procedure for generating a check for non-cash payments to individuals. Let's take a closer look at the main changes introduced by Bill No. 344028-7.

List of main changes introduced to Law No. 54-FZ of May 22, 2003

The name of Law No. 54-FZ of May 22, 2003 has been changed.

After the amendments are approved, the law on online cash registers will be called the law “On the use of cash register equipment when making payments in the Russian Federation.” The name excludes mention of electronic means of payment.

Note: at the moment (before amendments) the law is called: “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment.”

The law includes new concepts of “beneficial owner”, “version of the CCP model” and “beneficiary”

Thus, within the framework of Law No. 54-FZ, the beneficiary person will be considered an individual who ultimately directly or indirectly (through third parties) owns (has a predominant participation of more than 25% in the capital) of the organization or has the ability to control the actions of the organization and (or) its director, chief accountant, member of the collegial executive body or founder. This person is considered the beneficial owner of the manager, chief accountant, member of the collegial executive body or founder of the organization, unless there is reason to believe that the beneficial owner is another individual.

Note: the concept of “beneficial owner” in the context of this law applies only to representatives of cash register manufacturing companies, fiscal data operators and expert organizations.

The concept of calculations has been expanded

In addition to those specified in paragraph 18 of Article 1.1 of Law No. 54-FZ, the calculations now include the acceptance and payment of funds in the form of prepayment and (or) advances, offset and return of prepayment and (or) advances, provision and repayment of loans for payment for goods, works, services or provision or receipt of other consideration for goods, works, services.

The procedure for generating a check when crediting or returning an advance for certain services has been clarified

When making the specified payments by individuals for services provided in the field of cultural events, when transporting passengers, luggage and cargo, for the provision of communication services and other services determined by the Government of the Russian Federation, the seller may generate one cash receipt (CSR) containing information about all services provided within 24 hours or another billing period not exceeding a calendar month (but no later than the first working day following the end of the billing period).

The cash document generated in this case is not sent to the client.

The list of activities for which the use of online cash registers is optional has been expanded

After the changes come into force, the following will also not be required to use online cash registers:

• sellers when providing services for the transportation of baggage and cargo using automatic payment devices;
• sellers selling milk and bottled drinking water;
• vending machines selling goods (with the exception of excisable products and technically complex goods and goods subject to mandatory labeling) provided that a QR code is displayed on the device’s display, allowing the buyer to read the generated cash receipt (CSR).

Note: exemption of a vending company from the obligation to use online cash registers when generating a QR code on the display is possible provided that its serial number is applied to the body of the device, which can be easily read by the client (that is, the number must be located so that the buyer can easily see it without making any effort to find it).

Read also: Online cash registers in 2019: who needs it, transition, tax registration and the essence of online cash registers

Insurance agents (individuals), credit organizations, paid parking lots and state and municipal libraries when providing related services were also exempted from online cash desks.

Vending machines that accept only Bank of Russia coins for payment and are not powered by a network or battery (for example, machines that sell chewing gum or shoe covers) may also not use online cash registers.

The possibility of using online cash registers in offline mode is provided on the territory of the facilities of the FSB, state security, foreign intelligence, and military facilities.

A list of individual entrepreneurs on PSN exempt from the use of online cash registers has been determined

Individual entrepreneurs with a patent who carry out all types of activities except:

• hairdressing and beauty services;
• repair and maintenance of household radio-electronic equipment, household machines and appliances, watches, as well as repair and manufacture of metal products;
• maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
• provision of services for the transportation of passengers and goods by road and water transport;
• veterinary services;
• services for conducting physical education and sports classes;
• management of hunting and hunting;
• medical or pharmaceutical activities carried out by a person licensed for these types of activities;
• rental services;
• retail trade and catering services;
• production of dairy products;
• commercial and sport fishing and fish farming;
• repair of computers and communications equipment.

Note: a complete list of activities exempted from the use of CCP is given in Art. 2 of Law No. 54-FZ.

It is worth noting that individual entrepreneurs on UTII and the simplified tax system did not receive exemption from the use of online cash registers at all.

The main condition for the release of individual entrepreneurs on the PSN from the obligation to use online cash registers is the issuance to the buyer (client) of a document confirming the fact of the payment made. In this case, the document must have a serial number and other details established by paragraph. 4-12 p. 1 tbsp. 4.7 of Law No. 54-FZ.

The procedure for using online cash registers when making non-cash payments has been clarified

If previously Law No. 54-FZ did not give a clear answer to the question about the need to use online cash registers when paying by bank transfer, then after amendments are made, this gap will be eliminated. Thus, according to the new version of the law, payments for which the use of cash registers is mandatory include non-cash payments.

Note: when making non-cash payments between business entities (individual entrepreneurs and organizations), the use of online cash registers is not necessary.

The deadline for the transition to online cash registers for non-cash payments with individuals according to the new changes is no later than July 1, 2019.

The procedure for issuing a check for non-cash payments has been determined

Sellers, upon receipt of payment by bank transfer from the buyer (client), are required to give him a cash receipt or BSO in one of the following ways:

• in electronic form to an email address or as an SMS to a phone number;
• in paper form along with the goods (in this case, it is no longer necessary to send a receipt in electronic form);
• in paper form at the first meeting of the seller with the client (also without transmitting the check in electronic form).

The maximum period for generating a check for non-cash payments is no later than the business day following the day of payment, but no later than the moment of transfer of the goods.

The list of application details submitted when registering an online cash register with the Federal Tax Service has been added

In addition to the details specified in clause 2 of Art. 4.2 of Law No. 54-FZ, in the application submitted by the individual entrepreneur and organization to the tax authorities, the following must be indicated:

• information on the use of cash registers when accepting funds from the sale of lottery tickets (including electronic ones), accepting lottery bets and paying winnings when carrying out lottery activities (in the case of registering a cash register, which will be used by the user when carrying out the specified activity);
• information on the use of cash register devices with automatic devices specified in paragraph 5 1 of Art. 1 2 of Law No. 54-FZ, including the numbers of these devices (when registering cash register devices intended for use with automatic devices in the specified cases).