New online cash register. When to introduce online cash registers

We have collected all the useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the writing of this article, several important changes to the law have come into force, and new clarifications have been issued from the Federal Tax Service.

Read the publication with up-to-date information:

More information about what is happening now:

What is an online cash register

An online cash register is a cash register that meets new requirements:

prints the QR code and link on the receipt,
sends electronic copies of checks to OFD and customers,
has a fiscal drive built into the case,
interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.

An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.

For example, all cash desks and fiscal registrars of Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are included in a special register of cash register models and approved by the Federal Tax Service.

How does the online cash register work and what should now be on the receipt?

The sales process at the online checkout now looks like this:

The online cash register receipt contains:

If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate the client’s email or subscriber number.

The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the receipt.

The cashier's last name does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to clients. The list of accredited OFDs is presented on the Federal Tax Service website.

Register of online cash registers- this is a list of cash register equipment that is ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash register equipment contains 43 cash register models. The list is updated and anyone can view it on the tax website. Each specific cash register is also included in the register of cash register copies.

Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.

Fiscal data— this is information about financial transactions carried out at the checkout. The technical requirements for a fiscal drive are described in the law; currently one model of a fiscal drive is available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator It is different for all entrepreneurs and depends on the applicable taxation system:

OSNO - 13 months
USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can at your service center. The cost of FN is from 6,000 rubles.

Agreement with OFD— a mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.

Who should switch to online cash registers

The transition to online cash registers takes place in several stages and affects:

entrepreneurs who already use CCP,
traders of excise goods,
owners of online stores,
entrepreneurs providing services to the population and not using cash registers, including individual entrepreneurs on UTII, simplified tax system and PSN,
owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (SSR) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a type of online cash register and it also transmits data online. .

Time frame for transition to online cash registers: 2017-2018.

February 1, 2017	Owners of newly registered cash registers The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old order ceases.

March 31, 2017	All organizations and individual entrepreneurs that sell alcohol ! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash register systems, depending on the chosen taxation system.

July 1, 2017	Organizations and individual entrepreneurs on OSN, simplified tax system and unified agricultural tax After this date, cash registers with ECLZ cannot be used; all cash registers must work with a fiscal drive.

July 1, 2018	Organizations and individual entrepreneurs on UTII IP on PSN that trade retail and provide catering services Individual entrepreneur on UTII if they have employees

July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, except retail trade and catering Individual entrepreneur on UTII without employees who trade retail or provide catering services Organizations and individual entrepreneurs, providing services or performing work, subject to the issuance of BSO to the buyer

Very often, entrepreneurs ask the question: “If a company operates under two taxation systems, the simplified tax system and the UTII tax system, when should it switch to the new rules?”

From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.

Who is exempt from online cash registers?

The following people are exempt from working with cash registers, as before: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting out their own homes, organizations with non-cash payments, credit organizations and companies involved in the securities market, conductors and catering establishments in educational institutions.

Religious associations, sellers of handicrafts and postage stamps can also continue to operate without cash registers.

Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.

How to switch to an online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future operation of the business; it should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to an online cash register by July 2017.

To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legal trade. Or they trade with the risk of getting a fine.

To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.

Select an online cash register to switch to 54-FZ
Solutions for any business

Procedure for switching to online cash registers

So, to switch to an online checkout smoothly, plan thoroughly and act step by step:

1. Find out if existing equipment can be modified

Contact your cash register manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.

If your cash register can be improved, don’t rush to rejoice. It is often better to buy a new online cash register than to remodel old cash register equipment (the cost of reworking some cash registers is comparable to the cost of a new cash register).

To avoid wasting your money, do some market research. Find out how much it costs to upgrade a cash register on average in the market (for different manufacturers), and how much a new online cash register costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny modification costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check whether the equipment you are considering is in the Federal Tax Service register:

Checking online cash registers - a service of the Federal Tax Service for checking copies of cash registers.
Checking fiscal drives is a similar service for checking fiscal drives (so that they don’t sell you a broken or already used drive).

3. Make a schedule for replacing ECLs

In order not to overpay for ECLZ work, check when its service life ends. Upon completion of the ECLZ operation, it is better for you to immediately install a fiscal drive and switch to online cash registers.

4. Bring the Internet to the store

The Internet for an online cash register must be stable. Find out if the Internet providers in your region have special tariffs (you can also consult your ASC). Find out what is right for you: wired Internet or Wi-Fi modem.

5. Check for updates to the cash register program

If you work with cash register software, for example, with a commodity accounting system, be sure to find out whether it will be modified to work according to the new rules, whether it is compatible with an online cash register, how much the modification will cost and when it will be carried out. Wiki cash registers work with all commodity accounting systems for free - this is our basic functionality.

After all the preparatory work, decide when to switch to an online checkout.

6. Remove the old cash register from the Federal Tax Service register

Contact your central service center and get a report from the ECLZ. Write an application for deregistration and go to the tax office. You should still have the card of the owner of the cash register in your hands with a mark of deregistration.

7. Select the OFD and enter into an agreement with it

This is a prerequisite for registering an online cash register. Explore the possible options, conditions and services provided. The OFD agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the branch.

After concluding the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online cash register

The new law allows two options for registering an online cash register: classic and electronic.

The classic method is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After some time you are given a registration number.

The electronic method of registering an online cash register saves time. To set up an online cash register, you will need an electronic digital signature. Get it in advance at any certification center.

How to register an online cash register:

Register in your personal account on the nalog.ru website.
Fill out the application on the Federal Tax Service website.
Enter the registration number of the online cash register and fiscal drive.
Fill in the OFD details.

If you did everything correctly, the Federal Tax Service will issue you a cash register registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. Amount of penalties: from 3,000 rubles, up to a trade ban.

The procedure for registering an administrative violation has become simpler. In some cases, for the first violation, a verbal warning is possible, but for a repeated violation, trade is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, comply with all requirements of the new legislation.

How to choose an online cash register

First of all, make your own list of cash register requirements. Answering simple questions about your outlet will help you determine your requirements.

Are you going to use the cash register as a means of business automation? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a cash register that at least knows how to upload sales data into Excel tables.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash register must be adapted for Unified State Automated Information System, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or a full-time IT specialist? Now a cash register is an IT system, which includes not only a cash register, but also an Internet connection, communication with the OFD and a cryptographic tool. If you do not have an employee on staff who can quickly diagnose the entire system in the event of a breakdown, then it makes sense to enter into an agreement with a service center.

Once you have decided on the basic characteristics, you can make a decision.

Example: select a cash register for a convenience store

Let's say you have a small store near your home: the assortment includes beer and other mild alcohol. Trade is going well, but you want to increase sales without freezing large amounts of goods. You have 1 cashier on your staff, and you personally replace him.

It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash register is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with Unified State Automated Information System and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner from whom you will purchase the cash register.

Example: choose a cash register for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and do not intend to. You collect information about clients into a common CRM system. There is a computer specialist on staff who sets up this system and helps solve other technical problems.

In this case, a budget kit is enough for you: KKT Wiki Print 57 F and the Wiki Micro system unit. Your technician will find all the necessary instructions in the support section of Dreamkas and the OFD that you choose.

If you do not have an ordinary hairdressing salon, but a premium salon, then the Wiki Classic and Wiki Print 80 Plus F set is more suitable for you - it does not differ much in function from budget cash registers, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online cashier

Wiki cash desks fully meet the requirements of 54-FZ and EGAIS.

Innovations affect even those retailers who have not previously worked with cash register systems - UTII and PSN employees. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

More information about what is happening now:

What is an online cash register
Other new terms
Who is exempt from using online cash registers?
Instructions: procedure for switching to online cash registers
New fines
How to choose an online cash register
Example: select a cash register for a store

What is an online cash register

An online cash register is a cash register that meets new requirements:

prints the QR code and link on the receipt,
sends electronic copies of checks to OFD and customers,
has a fiscal drive built into the case,
interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2017.

An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.

New cash registers (modified and completely new) are included in a special register of cash register models and approved by the Federal Tax Service.

How does the online cash register work and what should now be on the receipt?

The sales process at the online checkout now looks like this:

The buyer pays for the purchase, the online cash register generates a receipt.
The check is recorded in the fiscal drive, where it is signed with fiscal data.
The fiscal drive processes the check and transmits it to the OFD.
The OFD accepts the check and sends a return signal to the fiscal storage device that the check has been received.
The OFD processes the information and sends it to the Federal Tax Service.
If necessary, the cashier sends an electronic check to the buyer's email or phone number.

The online cash register receipt contains:

If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate the client’s email or subscriber number.

The cashier's last name does not need to be indicated on receipts from online stores.

New terms

Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.

Fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for a fiscal drive are described in the law; currently one model of a fiscal drive is available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator It is different for all entrepreneurs and depends on the applicable taxation system:

OSNO - 13 months
USN, PSN, UTII - 36 months

Buy a fiscal drive you can at your service center. The cost of FN is from 6,000 rubles.

Agreement with OFD- a mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.

Who should switch to online cash registers

The transition to online cash registers takes place in several stages and affects:

entrepreneurs who already use CCP,
traders of excise goods,
owners of online stores,
entrepreneurs providing services to the population and not using cash registers, including individual entrepreneurs on UTII, simplified tax system and PSN,
owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (SSR) also fall under the innovations.

Time frame for transition to online cash registers: 2017-2018.

	Owners of newly registered cash registers The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old order ceases.

	Sellers of any alcohol If you sell alcohol without a cash register, then, according to the innovations in 171-FZ, you must start using the cash register from March 31, 2017. The changes affect traders of all types of alcohol (beer, cider and mead included). Business forms and taxation systems do not play any role. It has been impossible to register a cash register according to the old procedure since February 1, 2017, therefore, from April 1, online cash registers for individual entrepreneurs on UTII, simplified tax system and PSN, selling alcohol, become a prerequisite for work.

	All KKT owners Owners of cash register equipment are already switching to online cash registers and must do this before July 1, 2017.

	Entrepreneurs on UTII and PSN All retailers: owners of online stores and entrepreneurs providing services to the public must use online cash registers. For now, until July 1, 2021, it is possible not to indicate the name and quantity of goods in the receipt; after that, it is mandatory to indicate information.

Very often, entrepreneurs ask the question: “If a company operates under two taxation systems, the simplified tax system and the UTII tax system, when should it switch to the new rules?”

From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.

Who is exempt from online cash registers?

Religious associations, sellers of handicrafts and postage stamps can also continue to operate without cash registers.

Entrepreneurs in hard-to-reach and remote areas can work without a cash register. True, the list of such areas is determined by local leaders.

How to switch to an online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future operation of the business; it should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to an online cash register by July 2017.

To ensure that replacing a cash register with an online cash register does not cause any trouble, we recommend that you address this issue now.

Procedure for switching to online cash registers

So, to switch to an online checkout smoothly, plan thoroughly and act step by step:

1. Find out if existing equipment can be modified

2. Check whether the equipment you are considering is in the Federal Tax Service register:

Checking online cash registers - a service of the Federal Tax Service for checking copies of cash registers.
Checking fiscal drives is a similar service for checking fiscal drives (so that they don’t sell you a broken or already used drive).

3. Make a schedule for replacing ECLs

4. Bring the Internet to the store

5. Check for updates to the cash register program

After all the preparatory work, decide when to switch to an online checkout.

6. Remove the old cash register from the Federal Tax Service register

7. Select the OFD and enter into an agreement with it

After concluding the contract, feel free to proceed to the final part - registering the online cash register.

8. Register an online cash register

The new law allows two options for registering an online cash register: classic and electronic.

How to register an online cash register:

Register in your personal account on the nalog.ru website.
Fill out the application on the Federal Tax Service website.
Enter the registration number of the online cash register and fiscal drive.
Fill in the OFD details.

If you did everything correctly, the Federal Tax Service will issue you a cash register registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. Amount of penalties: from 3,000 rubles, up to a trade ban.

To avoid problems, comply with all requirements of the new legislation.

How to choose an online cash register

First of all, make your own list of cash register requirements. Answering simple questions about your outlet will help you determine your requirements.

Once you have decided on the basic characteristics, you can make a decision.

Example: select a cash register for a convenience store

It turns out that you need a cash register that supports EGAIS, work with commodity accounting systems, and you will need technical support.

Example: choose a cash register for a hairdresser

Amendments to Law 54-FZ “On the Use of Cash Register Equipment” have come into force: from 2018 introduction of cash registers even affected entrepreneurs in special regimes. In 2019, everyone should install a cash register.

The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print product names on receipts, you need a cash register program. Try the free application Cash Desk MySklad - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers been introduced for individual entrepreneurs since 2018? What should an individual entrepreneur do in 2019?

provides services to the population, issuing them with strict reporting forms. Read more about
applies UTII and PSN, works in retail or public catering and has no employees.

The rest were supposed to install a new CCP by the summer of 2018.

From July 1, 2019, no entrepreneur has the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2018: latest news

From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates.
The concept of calculations has been changed. Now these include not only the movement of cash, but also the offset of prepayment and the receipt of other things for the goods.
Once your online payment has been received, the check must be generated no later than the next business day.
From July 1, 2019, when setting off an advance payment, you will need to punch two checks: when receiving money and when transferring goods.
Individual entrepreneurs with an imputation or patent can return up to 18,000 rubles in the form of a tax deduction for the purchase or setup of a new cash register.
Entrepreneurs and companies under special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax office has clarified that small businesses can only apply FN for 36 months.
Since 2017, you can register a cash register via the Internet - it’s convenient and fast. Read more about registering a cash register >>
If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received while working without a cash register (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making payments through cash register systems that actually did not exist, as well as for incorrectly labeled goods indicated on a receipt - 50,000 rubles. The same fine may apply for untimely transmission of fiscal data.

What can you do right now?

In 2018, almost all entrepreneurs were required to register a cash register. In total, according to experts, about 1 million businessmen switched to the new order this year. Other entrepreneurs must install the cash register by July 1, 2019. We recommend that you think about cash register equipment now: there may be a shortage of fiscal drives and new models. Postponing a purchase is dangerous: as last year’s practice showed, most entrepreneurs wait until the last minute - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores must also install cash register systems. A receipt is always needed - even when the client pays for a purchase remotely with a card. In such a situation, you need to send the document to the buyer’s email. If delivery is made for cash, the courier issues the receipt.

Vending machines could operate without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you may not set up a cash register until July 1, 2019.

What cash registers can be used in 2019?

All CCP models approved for use are in the register on the Federal Tax Service website. Since 2017, online cash registers must be connected to the Internet - an Ethernet port and a built-in GPRS or WiFi modem have been added. The most budget models use the Internet on a computer to which they connect via a USB port. Since 2017, the new cash register must have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash registers with it are no longer issued.

How much do new cash registers cost in 2019?

Entrepreneurs have to change cash registers at their own expense. Often buying a new cash register is cheaper than modifying the old one. The cost of modernization depends on the amount of equipment and its models.

Another expense item is OFD services. They cost about 3,000 rubles per year for one cash register. It is worth taking into account the costs of connecting to the Internet - the law requires that every retail outlet must be connected to the network. In addition, the fiscal drive must be changed once every 13 months. For legal entities on UTII, simplified tax system or patent - once every three years.

New cash registers also require maintenance costs. But today, an entrepreneur can choose: pay for constant maintenance at a service center or contact them only after a breakdown.

How are cash registers replaced in 2019?

To re-register an existing cash register, you need to find out whether it can be modernized - the cash register must be able to connect to the Internet. It is also necessary to check whether a fiscal drive can be installed on the cash register. Find out more from your service center. If your cash register cannot be modified, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be completed on the Internet - the entrepreneur does not need to go to the tax office or contact a technical service center. To do this, you will need a qualified electronic signature (CES) - an analogue of a personal signature.

You can obtain a CEP from a certification center accredited by the Ministry of Telecom and Mass Communications. The addresses are published on the department's website - you must collect the electronic signature in person.

Is it necessary to service new cash registers at the service center?

Not necessary. Cash register equipment is supported by the manufacturer, who can attract partner service centers, which now do not need to obtain tax permits. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not serviced there on an ongoing basis. To register a cash register in a tax agreement with a tax service center is no longer a prerequisite.

Who can avoid installing new cash registers at all?

There are types of activities that 54-FZ did not affect. And it doesn’t matter whether such a business is run by an individual entrepreneur or an LLC - he doesn’t need a cash register in 2019.

melons, vegetables and fruits in bulk, as well as live fish;
ice cream and soft drinks in kiosks and trays;
peddling and retail markets and fairs (except for trade in individual indoor pavilions or stores);
milk, butter or kerosene on tap;
newspapers and magazines;
products of artistic folk crafts.

Those who provide services are also exempt from the use of CCP:

plowing gardens and cutting firewood;
shoe repair and painting;
for making keys and minor repairs of jewelry and glasses.
nannies and caregivers;
porters at train stations;

Also on the list of those exempt from the use of CCPs are points for the collection of waste materials and glass, pharmacy and paramedic stations in rural areas and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no Internet?

In remote villages and towns you can work without transmitting data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018, even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.

Starting from 2017, entrepreneurs will have to switch to using online cash registers; the corresponding law was adopted by the State Duma in June of this year. The innovations involve a phased transition, which will make this process easier for business representatives.

The law has been adopted: online cash registers are mandatory since 2017

Organizations and individual entrepreneurs expect another innovation in 2017 - the transition to the use of online cash registers. As a result, information about calculations will be transmitted to tax authorities in electronic form, which will make this process as transparent as possible.

Starting in February next year, the new cash register that will be registered must support the new functionality. For those who use old-style cash register systems, the transition is allowed until July 1, 2017. In addition, business representatives who are currently exempt from using cash registers (payers of UTII or patent) will have to register online cash registers no later than July 1, 2018.

An exception will be made for entrepreneurs in areas where access to the Internet is difficult. Some types of business are also exempt from the use of online cash registers: ticket sales, peddling, sale of magazines and newspapers, etc.

Online cash registers will allow you to simultaneously generate a receipt in paper and electronic form. This innovation will make the payment document available for viewing in almost any circumstances. Unlike a paper form, an electronic copy will be retained much longer.

The adopted law formulates the basic requirements for the functionality of cash register systems. Supervisory authorities will carry out an examination of equipment for compliance with approved requirements, including in terms of the register of fiscal drives.

Advantages of the parties

The transition to using an online cash register from 2017 will reduce the number of on-site checks, which will be an additional advantage for business representatives. At the moment, information about punched checks is stored on EKLZ, which changes annually. As a result, entrepreneurs will not have to register cash registers every year; it will be enough to register a new type of equipment once. Accordingly, the number of visits to the tax authority for businesses is reduced.

In addition, online cash registers transmit data about the trading operation in real time, which will reduce the number of checks. The tax inspector will have complete information about the operations of each entrepreneur. The Federal Tax Service is also launching a program that will analyze all transactions carried out through online cash registers. With the help of this functionality, tax authorities will identify potential risk areas, which will allow them to switch to the use of targeted checks.

At the same time, representatives of the Federal Tax Service receive information through the fiscal data operator. Its tasks include assigning a unique number for each check and storing all information on a single server.

To switch to online cash registers, you will need to install special software that will transmit data to the fiscal operator. At the same time, business representatives will not need to retrain cashiers, since the process of issuing a check will remain unchanged.

Unpleasant surprises

Among the potential risks, entrepreneurs note possible technical failures that will lead to problems with regulatory authorities. As the experience of large-scale innovations has shown, such situations cannot be completely avoided. In addition, an untimely transition to using an online cash register will lead to significant fines for individual entrepreneurs and companies in 2017.

The level of fines for conducting a transaction without a cash register is increasing. For all business representatives, this amount will be 75-100% of the amount of money received bypassing the cash register. In this case, the minimum fine amount will differ:

For employees – 1.5 thousand rubles.
For officials – 10 thousand rubles.
For an organization – 30 thousand rubles.

If a repeated violation has been recorded, the tax authority has the right to suspend the company’s activities for 90 days. In this case, the official faces disqualification for up to 1 year.

In addition, a fine awaits entrepreneurs who do not send an electronic form of the check to the consumer. The list of situations that will lead to such consequences is reflected in the adopted law.

A warning or a fine in the amount of 5-10 thousand rubles. will result in the use of a cash register that does not fully meet the established requirements. This norm also applies to the timing and procedure for registering equipment. In this case, the official expects a fine in the range of 1.5-3 thousand rubles.

Significant fines are provided for fiscal data operators. If the operator’s actions do not comply with current legislation, this will result in a fine of 40-50 thousand rubles. for officials and 0.5-1 million rubles. for the intermediary organization itself.

The non-use of online cash registers since 2017 is the absence (including partial) of payment information (sale of goods or service provided), formalized accordingly. In this case, the required components are the details in the cash register storage device. Business representatives are also required to submit information to the Federal Tax Service in a timely manner.

Transactions carried out using payment cards are no exception. In this case, all information should be recorded in the control tape and displayed in the fiscal memory.

Starting from 2017, entrepreneurs can expect a transition to using online cash registers, which is enshrined in the law adopted by the State Duma in June of this year. As a result, business representatives will transmit all information about trade transactions in real time, and buyers will be able to receive checks electronically.

Innovations will reduce the number of business inspections and eliminate the annual re-registration of cash registers. Potential risks of switching to new functionality are technical failures. In addition, legislators have significantly increased the size of fines.

This article concerns the transition to online cash registers from July 1, 2017. This date is the beginning of the next stage in the introduction of electronic cash registers that transmit sales information to the Federal Tax Service via the Internet. Are all organizations and individual entrepreneurs really required to switch to online cash registers from July 1, 2017? Let's find out.

New law on online cash registers

What will happen on July 1, 2017? Will it no longer be possible to trade without online cash registers from this date? What should those who have UTII, simplified tax system or patent do? We'll tell you further.

Phased introduction of new cash registers

Legislators decided that the transition to the mandatory use of online cash registers should be done in stages. Let us explain the essence of these stages.

Stage 1: from February 1 to June 30, 2017

During this period, old-style cash registers with EKLZ are allowed, which organizations and individual entrepreneurs have registered and registered with the Federal Tax Service before February 1, 2017. From February 1, it is no longer possible to register the “old” cash register.

Stage 2: from March 31, 2017

From March 31, 2017, all sellers of alcoholic beverages, including those selling beer and beer drinks, are required to work with cash register systems. The form of business (company or individual entrepreneur) and taxation system (UTII, simplified taxation system and patent taxation system) do not matter. Cm. " ".

Stage 3: from July 1, 2017

From this date, all sellers (organizations and individual entrepreneurs) are required to use only online cash registers. To do this, you need to enter into an agreement with the fiscal data operator and transfer payment data to the Federal Tax Service via the Internet. However, legislators have provided some relief for some categories of business. So, switch to online cash registers. There are exceptions to this rule.

Stage 4: from July 1, 2018

Some companies and individual entrepreneurs have the right to switch to online cash registers from July 1, 2018. From this date, the following must switch to online cash registers:

organizations and individual entrepreneurs using UTII;
businessmen using the patent taxation system. on the patent tax system.
organizations and individual entrepreneurs performing work or providing services to the public;
owners of vending machines.

For which sales should online cash registers be used from July 1?

Organizations and individual entrepreneurs who fall under the 3rd stage of the transition to online cash registers, from July 1, 2017, are required to use cash registers with data transmission to the Federal Tax Service via the Internet for the next sales (Article 1.1, paragraph 1 of Article 1.2 of Federal Law No. 54- Federal Law<О кассовой технике>):

acceptance of funds for goods, works or services;
payment of funds for returned goods;
payment of funds to the population when accepting scrap metal, precious metals and precious stones from them;
accepting bets and paying out cash winnings if the organization organizes and conducts gambling;
acceptance of funds for the sale of lottery tickets, electronic lottery tickets, acceptance of lottery bets;
payment of cash winnings if the company organizes and conducts lotteries.

It is worth noting that sellers are required to issue new online receipts, including in cases.