New rules for the use of cash registers sg. Who is exempt from the use of CCP

Good afternoon, dear individual entrepreneurs!

V recent times I often receive letters with questions about the new KKM, which will be introduced as early as 2017. Let me remind you that they wanted to introduce them back in 2016, but this idea was postponed for one year.

So, the hour of the IKS is approaching. And in this short article I will answer the most FAQ that are heard over and over again.

For convenience, this article will not be structured as usual, but in a “Question / Answer” format.

When will new cash registers be introduced for individual entrepreneurs and companies?

According to the latest data, the timing of the transition to new online cash registers will be as follows:

1. From 1st February 2017 will only register a new type of POS printer. This means that if you apply to register a regular cash register (like those that are used now), then you will be refused. That is, since February, the FTS needs to come ONLY with a new type of cash register.

2. If you already have a cash register, then you will need to buy an online checkout (or modernize the old checkout) no later than 1st July 2017. That is, you will have to shell out money for a new KKM or its modernization, which is sad. Considering their cost.

I am an individual entrepreneur on ENV (or PSN). Do I need to buy a new type of KKM?

Indeed, now (in 2016) many choose PSN and UTII only because on these taxation systems it is possible NOT to apply KKM. But this privilege will only last until 1st July 2018. Then, individual entrepreneurs on UTII (PSN) will also have to buy cash register machines if they work with cash. That is, they accept money from individuals in cash.

Update: for most individual entrepreneurs on the PSN or UTII, they were given a delay for another year - until July 1, 2019. You can read about or just watch the new video below:

And what kind of cash registers are they? How are they different from ordinary ones?

Unlike those KKMs that are used now, they IMMEDIATELY transmit data via the Internet where necessary =). That is, in the Federal Tax Service. As you understand, you will also have to organize Internet access for such cash desks.

Also, the so-called “electronic check” will be recorded, which the buyer cannot lose in principle.

And if I live in a remote taiga, where there is no Internet access? How then to be?

Do not worry, our deputies have foreseen such a moment. The law clearly states that for places where there is no Internet access, it will still be possible to use cash registers without transferring data to the Federal Tax Service online.

Honestly, I have little idea how such a list can be made, but they promise.

Here is what is literally said about this in the draft law, which was approved in the third reading:

« In areas remote from communication networks determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks approved by the body state power subject Russian Federation, users can use cash registers in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the fiscal data operator. "

That is, it just won't be possible to abandon the use of new KKM in 2017, if your locality Will NOT make it to this magic list.

What happens if I don't buy a new KKM?

In fact, the penalties are quite severe. Everything has been done to ensure that entrepreneurs massively use new cash registers.

Again, let me quote an excerpt from the bill and highlight the main points:

Non-use of cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount from one fourth to one second of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; on legal entities- from three quarters to one size of the amount of the calculation carried out using cash Money and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles. ";

"3. Repeated committing of an administrative offense provided for in Part 2 of this Article, if the amount of settlements made without the use of cash registers amounted to, including in aggregate, one million rubles or more, -

shall entail disqualification of officials for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

4. The use of cash registers that does not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers established by the legislation of the Russian Federation on the use of cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions its applications -

shall entail a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

As you can imagine, the suspension of any store for 90 days is almost a verdict.

And where can you read this fascinating law in full?

At the time of this writing, it was being approved by the Federation Council. According to the plan, it should be signed by the President of Russia on June 29th.

The bill itself has already passed the third reading in the State Duma. So, it is unlikely that he will change significantly.

In short, read here:

http://asozd2.duma.gov.ru/main.nsf/%28SpravkaNew%29?OpenAgent&RN=968690-6&02

It has 130 pages, if that =)

Full title: “On amendments to the federal law"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" and certain legislative acts

Russian Federation"

What to do? How to be? Where to run?

I advise you to contact the companies that sell cash registers for individual entrepreneurs and service them in advance. Surely they have long been prepared for this global event and have long been in anticipation =)

Moreover, many companies are already using new KKM without waiting for 2017.

In short, think over the strategy of transition to new KKM BEFORE.

Just look at the publication dates, as a lot has already changed this year. For example, it was said earlier that the “old” KKM could be used for another 7 years, which is no longer relevant.

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Small business owners have repeatedly expressed dissatisfaction with the need to implement online cash registers, explaining that they will have to incur additional costs for the purchase, installation and maintenance of new equipment. Entrepreneurs do not see their own benefit, and believe that online devices are needed only to facilitate the work of the Federal Tax Service. Legislators met halfway and broke the transition into several stages. To date, it remains to step over the last step - in 2019 modern devices will be installed wherever required by law.

Need an online checkout? We will select a cash register for your business in 5 minutes!

What 192-FZ brought: changes in the law on online cash registers from July 3, 2018

As of July 1, 2018, there were many inaccuracies in Law 54-FZ, although the majority of individual entrepreneurs and legal entities falling under this regulatory act established cash desks and registered them by this date. Changes in the law on online cash registers came out on July 3: a law was signed that clarifies and clarifies many issues discussed in 54-FZ. In addition, the list of those enterprises and private entrepreneurs who are exempted from the use of KKM for good has been supplemented.

Among them are some categories of individual entrepreneurs at PSN who have received permission not to use the cashier. The main changes under 192-FZ:

1. Payment transactions carried out by bank transfer now require the use of cash registers. If earlier the concept of "settlements" meant the receipt or payment of funds in cash and through the system electronic payments, now non-cash transactions are also considered settlement.
2. Some categories of individual entrepreneurs on the PSN were supposed to install modern CRE as early as June 2018, but 290-FZ provided them with a deferral until 07/01/2019, subject to the issuance of a check or SRF with the details specified in para. 4-12 paragraph 1 of Article 4.7 of the Federal Law No. 54. After 192-FZ was issued, the list of activities eligible for a deferral was noticeably reduced. The categories that dropped out of it, in return, received permission not to install a cash register at all, but the obligation to issue a settlement document to the client remained with them.
3. The changes also affected the rules for installing cash register machines for vending machines. If the automatic device is intended to pay for the transportation of passengers and baggage, the cash register can be installed outside its case, provided that the serial number on it is fully readable. In this case, KKT may not print receipts and not transmit them over the Internet if the user has not provided his mail or mobile number.
4. If the display of the vending machine issues a QR code that contains all the data on the operation, then from 01.02.2020 the receipt may also not be issued. However, this condition does not apply to products sold with mandatory labeling, excisable and technically complex goods.
5. A fiscal accumulator (FN) with a period of use of 15 months has appeared in everyday life, and it is possible that devices with a different validity period will appear. This is due to the fact that the requirements for FN have changed in terms of the period of validity of the main memory of the CCP - less than 36 months and not less than 13 months.
6. The innovations are also addressed to payment agents who carry out transactions through automatic equipment... They undertake to generate checks in paper or in electronic format and provide them to your customers. In addition, they can send the client information with the identification of the receipt and the address of the Internet resource, so that he can independently find and print the payment document.
7. An insurer that attracts customers through agents or intermediaries who work on his behalf, but are not registered in the state and are not registered as an organization or individual entrepreneur, is obliged to draw up a check or SRF and send it to the policyholder.

The conditions for filling in checks and SRF have also changed. Now the QR code has become a mandatory component of the payment document, and the price per unit of production is indicated exclusively in the currency of the Russian Federation.

Also, the list of requirements for settlement documents provided when issuing lottery winnings, when paying for insurance and compensating for damage in an insured event, has been supplemented. These requirements are set out in clause 6.2 of Art. 4.7 ФЗ № 54, but they come into force only on 01.07.2019.

Who will switch to online checkouts from July 1, 2019 in accordance with changes in legislation?

Some categories of individual entrepreneurs with a patent have been added to the list of "claimants" and "patent holders" who are allowed to establish a cash desk by 01.07.2019.

In 2019, the ranks of individual entrepreneurs and legal entities at UTII using the cash register will replenish the following types of activities:

• veterinary medicine;
• transportation of baggage and people;
• services for the lease of land and equipped places for trade and placement of catering establishments;
• delivery of parking spaces in parking lots;
• repair and inspection of cars and motor vehicles;
• renting out personal living space;
• household services (laundry, hairdressing, etc.).

Individual entrepreneurs on a patent will switch to online cash registers from July 1, 2019, according to the changes, if their business falls into the following categories:

• milk production;
• Beauty Salons;
• gyms, sports sections;
• transportation of goods and people (this also includes water transport);
• fishing and hunting activities;
• veterinary medicine, pharmaceuticals and honey. services;
• repair of vehicles, radio and household appliances, computers;
• rental services.

Individual entrepreneurs on a patent and "impersonators" may not apply CCP, provided that there are no prisoners labor contracts, carrying out retail trade (here and vending), working in the catering sector, selling beer and excisable products.

Along with this, the postponement is used by:

• Legal entities on the simplified tax system, working in the field of catering without employees;
• all types of taxation providing work and services to the population.

The latter undertake to issue BSO to the client in accordance with the 54-fz amendments to online cash registers in 2018.

A year later, KKT will need legal entities and individual entrepreneurs when calculating with individuals by bank transfer (excluding Internet banking and electronic wallets) in such cases:

• payment for comm. services and for living space;
• fees for cap. repair;
• issuance of loans to pay for goods, services, work;
• offset and return of the advance.

Cash desks for individual entrepreneurs and LLC. We will install and register in 1 day.

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Exemption from the use of online checkout: changes in 2019

In Art. 2 Federal Law No. 54, the list of those business categories that may not apply KKM for work has been adjusted:

• a clarification has been introduced that the exemption concerns printed publications on paper;
• it is forbidden to sell labeled goods through trades without a cash register;
• distribution trade without a checkout is now allowed on board air transport;
• allowed to sell milk and drinking water in bottling;
• services provided by public libraries are not processed through KKT;
• paid parking along the roads common use and does not use KKM near government agencies;
• vending machines that are not powered from the mains and from batteries are also exempt from installing cash register machines if payments are made with a coin of the Central Bank of the Russian Federation;

Also, according to the changes in 2019, IPs on the patent regime, specified in Art. 346.43 clause 2 of the Tax Code of the Russian Federation, with the exception of clauses 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63, but the obligation to issue a check remains with them. But the sale lottery tickets was excluded from the list of activities with which you can not use the cashier.

Changes in the online checkout: how does the device work?

Today there is great amount modern models KKT, ensuring the work of an entrepreneur in accordance with the latest legal requirements. Regardless of the configuration and appearance, each online checkout works according to the following principle:

• generates and prints cash receipts with the details specified in Art. 4.7 ФЗ № 54;
• accumulates, encrypts and stores transaction data;
• sends information to the Federal Tax Service by transferring information to the OFD;
• provides the formation of fiscal receipts and reports in electronic form;
• prints linear and two-dimensional codes on the check;
• accepts confirmation of the receipt of information to the OFD;
• informs the cashier-operator about malfunctions and errors, as well as about unsuccessful transmission of information to the OFD;
• provides the ability to search for any fiscal document in the memory of the FN.

The transfer of data to the OFD is carried out using a special secure protocol. The device cannot transmit information without an Internet connection. Therefore, all online payment devices provide for setting up a wireless or cable Internet.

The main change in online cash registers is the presence of a fiscal accumulator that replaced EKLZ. It is thanks to this element, installed in the KKT case by the manufacturer or installed as an option, that the calculation equipment can meet the requirements of 54-FZ. This is the main memory of the device, without which it is impossible to exchange information with the OFD, as well as the accumulation, encryption and storage of information about cash transactions. Without FN, the cash register performs the function of an ordinary receipt printer.

Changes to online checkouts in 2019: transition algorithm

Due to changes in the operation of the online cash register, an improved procedure for the installation and registration of cash registers is still in effect in 2019. It covers the following several stages:

Do not forget that some individual entrepreneurs there are benefits for connection and registration of cash register equipment. Individual entrepreneurs at UTII and individual entrepreneurs at PSN can reduce the cost of installing a cash register by applying for a tax deduction. Entrepreneurs who made the transition before 07/01/2018 are already exercising their right to receive a tax deduction, and individual entrepreneurs who have yet to place a cash register in 2019 will be able to apply for a discount upon purchase and connection of the cash register.
“Patents” send to the Federal Tax Service a notification of their intention to issue a deduction, and compensate for the funds by refunding or recalculating part of the tax contribution. "Dealers" enter this expense item in the declaration, and receive a tax reduction for the reporting period in which the cash register was purchased and installed. The amount of deduction for one unit of cash register is not more than 18,000 rubles.

Changes in work with online cash registers

By by and large, the cashier-operator does the same job as before. Modern CCPs are configured in such a way that the implementation of all legally required functions is carried out inside the device. The cashier's tasks remain the same:

• generate reports on the closing and opening of the shift;
• add an item to a receipt by scanning its barcode, selecting the desired item on the screen of the POS terminal or typing its code on the keyboard;
• create a receipt, adding all items and adding the total amount, print it on a printer and send a copy to the buyer.

Among the new new changes in the work with online cash registers regarding the seller's duties, the following can be noted:

• monitor the correct operation of the online device;
• track the receipt of messages about successful or unsuccessful transmission of information to the OFD;
• when generating a check, mark the need to send the client its electronic version to his mail or phone number (if the buyer provides such information).

In addition, the person working with the cashier keeps track of the deadline for the need to replace the FA. The period of its validity is 13, 15 and 36 months.

The final stage of the reform on the transition of business to a new cash register was marked by the adoption of a package of amendments to the law on online cash registers. So, on June 21, 2018 The State Duma in the third reading the draft law on amendments to the law № 54-ФЗ dated 22.05.2003 was approved.

Note: at the time of this writing (06/29/2018), the law passed a hearing in the Federation Council and was sent for signature to the President of the Russian Federation. The adoption of the bill is scheduled for July 2018.

The new amendments concretized the concept of an electronic means of payment, expanded the circle of persons who have the right not to use new cash registers or use it offline, and also clarified the procedure for generating a check for non-cash settlements with individuals. Let us consider in more detail the main changes introduced by the bill No. 344028-7.

The list of the main amendments to the Law No. 54-ФЗ dated May 22, 2003

Changed the title of Law No. 54-FZ dated 22.05.2003.

After the approval of the amendments, the law on online cash registers will be called the law "On the use of cash registers in the implementation of settlements in the Russian Federation." The title excluded the mention of electronic means of payment.

Note: at the moment (before the amendments are made) the law bears the title: "On the use of cash registers in the implementation of cash payments and (or) settlements using electronic means of payment."

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

So, within the framework of Law No. 54-FZ, an individual who ultimately directly or indirectly (through third parties) owns (has a predominant share of more than 25% in the capital) an organization or has the ability to control the actions of the organization and (or) its head, chief accountant, member of a collegial executive body or founder. The beneficial owner of the head, chief accountant, member of the collegial executive body or the founder of the organization is this person, unless there is reason to believe that another natural person is the beneficial owner.

Note: the concept of "beneficial owner" in the context of this law affects only representatives of companies - manufacturers of CCP, operators of fiscal data and expert organizations.

The concept of settlements has been expanded

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

Clarified the procedure for generating a check when offsetting or refunding an advance for certain services

When making these payments by individuals for services provided in the field of cultural events, for the transportation of passengers, baggage 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 register receipt (SRV) containing information about all services rendered during the day or other billing period not exceeding a calendar month (but not later than the first working day following the day of the end of the billing period).

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

Expanded the list of activities for which the use of online cash registers is optional

After the amendments come into force, online checkouts will also not be required to apply:

• sellers in the provision of services for the carriage of baggage and cargo using automatic payment devices;
• sellers selling milk and drinking water in bulk;
• vending machines selling goods (except for excisable products and technically complex goods and goods subject to mandatory labeling), provided that a QR code is displayed on the device's display, which allows the buyer to read the generated cash register receipt (SRF).

Note: exemption of the vending machine from the obligation to use online cash registers when generating a QR code on the display is possible provided that a 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 an effort to find it).

Read also: Do I need a cash register for non-cash payments, the use of an online cash register when receiving payment to a current account in 2019

Insurance agents (individuals) were also exempted from online cash registers, credit institutions, paid parking and state and municipal libraries in the provision of related services.

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

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

The list of individual entrepreneurs on PSN, exempted from the use of online cash registers, has been determined

Permanent exemption from the obligation to use cash register equipment was received by individual entrepreneurs on a patent, carrying out all types of activities, except for:

• hairdressing and beauty services;
• repair and maintenance of household electronic equipment, household machines and devices, clocks, 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 carriage of passengers and goods by road and water transport;
• veterinary services;
• services for conducting classes in physical education and sports;
• hunting and hunting;
• medical or pharmaceutical activities carried out by a person licensed for these activities;
• rental services;
• retail and catering services;
• production of dairy products;
• commercial and sport fishing and fish farming;
• repair of computers and communication 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 at UTII and STS were not exempted from the use of online cash registers at all.

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

Clarified the procedure for using online cash registers when making non-cash payments

If earlier Law No. 54-FZ did not give an unambiguous answer to the question of the need to use online cash registers when paying by bank transfer, then after amendments, this gap will be eliminated. So, according to the new version of the law, settlements, in the implementation of which the use of CCP is mandatory, include non-cash settlements.

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

According to the new amendments, the transition period to online checkouts for non-cash settlements with individuals is no later than July 1, 2019.

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

Sellers, upon receipt of payment by bank transfer from the buyer (client), are obliged to give him the cashier's receipt or SRF by one of the following ways:

• in electronic form to an e-mail address or in the form of an SMS to a phone number;
• in paper form along with the goods (while sending the check in electronic form is no longer necessary);
• in paper form at the first meeting of the seller with the client (also without transferring the check in electronic form).

The maximum term for generating a receipt for settlements by bank transfer is no later than the working day following the day of settlement, but no later than the moment of transfer of the goods.

The list of details of the application submitted when registering an online cash register with the IFTS has been updated

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 the organization to the tax authorities, the following must be indicated:

• information on the use of CRE when accepting funds from the sale of lottery tickets (including electronic ones), accepting lottery bets and paying out winnings when carrying out activities for holding lotteries (in the case of registering a CRE, which will be used by the user in carrying out these activities);
• information on the use of CCP 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 a CCP intended for use with automatic devices in these cases).

In 2019, the third wave of amendments to the law begins 54-FZ "On the use of cash registers"... Who should place the online checkout and when? How to register and where to serve CCP? What data should be included in the check and how to avoid fines?

Moving to work in a new way is not just a purchase of new cash registers. Now you need to punch the names of goods in receipts, so you need a cash program. Our free application Kassa MoySklad supports this and all other requirements of 54-FZ. Download and try it now.

54-FZ. New procedure for the application of CRE from 2018

• The main amendment to the law 54-FZ "On the use of cash registers" in 2017 changes the scheme of work trade organizations with the tax. The changes affect most entrepreneurs. The new procedure for applying the CCP assumes that sales data from each stamped out check must be transmitted to the tax office via the Internet. They are sent through the fiscal data operator (OFD). It is necessary to conclude an agreement with one of the OFD companies.
• Entrepreneurs can now use only cash registers with a fiscal accumulator (FN). FN is needed to record and store information about the calculations that are carried out on the CCP. All cash registers permitted for use are included in the register of the Federal Tax Service. The tax office has already certified more than 100 models of new CCP models from different manufacturers... A register of fiscal drives is also maintained - there are already more than 15 of them. More: cash registers in 2019 >>
• You can register an online cash register with the tax office via the Internet, but only after signing an agreement with the OFD. But you can no longer contact the TEC. The obligatory conclusion of a contract with a service center is no longer required for the use of CCP. The entrepreneur decides for himself whether to choose a service center or another service center, or to do everything on his own.
• From January 1, 2019, the online checkout must support the fiscal data format 1.05 and the VAT rate of 20%. It will be impossible to work without updates. Read more about the transition to FFD 1.05 and VAT 20% >>
• Although the transfer of data to the tax office has become an online procedure, Law 54-FZ "On the Application of CCP" does not contain provisions that it is not necessary to issue a paper check in 2019. At the request of the buyer, you need to send him a document by email or SMS in addition to the one printed on the cash register. An electronic check is equivalent to a paper one.
• The CCP law from 2018 requires more data to be specified in checks and forms strict accountability... For example, a list of punched goods (with an indication of the price, discounts), the serial number of the fiscal accumulator and the phone number or email of the buyer, if the document is transmitted in electronic form. New obligatory details of receipts for cash register and cash register offices in 2019 >>
• Entrepreneurs on the patent and UTII were also affected by the changes in 54-FZ: from 2018 they also begin to set cash registers, although they were previously generally exempted from the use of cash registers. Those who work in retail and public catering were supposed to switch to the new order from July 1 of this year. And for the rest, the use of CCP is mandatory from July 1, 2019. Read all about online checkout deferrals >>
• The cost of purchasing a KKT can be deducted from the tax - up to 18,000 rubles for each device. But not everyone.
• Since 2018, the CCP law has not affected everyone. Some organizations are exempt from the use of cash registers. Find out who you can skip online checkout >>
• You can also remove a cash register from the register without visiting the tax office - through Personal Area on the FTS website. But the tax authorities can do it forcibly.

The use of KKM in 2018-2019 - how it looks in practice

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

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

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

What are the risks of misuse of cash registers in 2019?

The Tax Service has already issued the first fines for violating the requirements of 54-FZ. For not using a new cash register, an entrepreneur can be fined 25-50% of the amount spent by the cashier, but not less than 10,000 rubles. Organizations - by 75-100%, but not less than 30,000 rubles. For the use of a CCP that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In case of a repeated violation, if the amount of settlements exceeds 1 million rubles, the activities of an entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, the number of fines for misuse of cash registers has increased. Amendments have been made to the Code of Administrative Violations - now they will also be punished for fictitious checks of the KKT. Companies will be able to collect up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods in the check or late transfer of fiscal data: organizations for up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If an individual entrepreneur or a company is caught in a violation again, and the amount of settlements is more than 1 million rubles, the amount of the fine will be from 800,000 to 1 million rubles.

In addition, the tax authorities will have the right to block the work of the cash registers that were used in the event of a violation. This will be possible in the presence of two attesting witnesses or using video recording.

What to do?

For individual beneficiaries, the transition to the new work procedure will end on July 1, 2019, but for most entrepreneurs, it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - the required cash register may not be available, you will have to wait for the delivery, registering the cash register will also take some time. And then you will also need to configure the CCP, select and install a cash program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with ready-made solution... We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to an OFD and a convenient cash program. You don't have to wait for delivery - all the equipment is in stock. We will help you set up everything and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users, who got into the first wave of implementation of online cash registers.

Experts predict a shortage of fiscal accumulators in the market, which will lead to overvaluation of them. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.

So start your transition now — without delaying the deadline. And to save time, nerves and money will help MoySklad. The cost of our Economy kit is tax deductible. And our cash program is compatible with new models of cash register systems, does not require installation and expensive implementation, and is suitable for the automation of any number of retail outlets.

It's safe with us! MoySklad is an official participant in the first experiment with online cash registers: a pilot project, which was carried out back in 2015. Then, for the first time, a module that transmits data to the Federal Tax Service was installed on the first several thousand cash registers. The project was recognized as successful - and implemented throughout Russia.

The use of CCP at simplified taxation system in 2018-2019

For individual entrepreneurs, the use of KKM under the simplified taxation system in 2018 was necessary, as well as for legal entities. Only those companies and entrepreneurs on the simplified tax system that provide services to the population received the right to a deferral until July 1, 2019. Instead of using KKT, they can still issue clients with strict reporting forms.

The use of CCP in the provision of services to the population in 2019

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

Will an IP on a patent be deferred for the use of CCP in 2019?

See also the recording of our seminar, where Ivan Kirillin, the head of the sales department of MyWarehouse, spoke about the changes in 54-FZ, how to choose a cashier, which option is suitable for an online store, how to switch to FFD 1.05 and 20% VAT.

The new procedure for the use of cash registers involves a phased transition of all enterprises-users of cash registers to online cash registers. The law applies to all organizations that carry out monetary settlements on the territory of the Russian Federation. New rules apply to everyone cash registers from the register of the cash register from February 1, 2017. After this date, the cashier old model, that is, without the ability to connect to the Internet, you cannot register with the tax office.

From March 31, 2017, all businesses dealing with the sale of alcohol at retail are required to use online cash registers and fiscal registrars for settlements with customers and guests. We are talking about retail stores and businesses Catering any form of ownership - LLC or individual entrepreneur. This also applies to individual entrepreneurs paying UTII (Unified Imputed Income Tax), for example, outlets of beer and other low alcohol drinks for bottling.

From July 1, 2018, owners of vending machines that sell coffee, bars and similar goods will also be required to install a cash register module for online payments. In addition, individual entrepreneurs on such tax systems as Patent and UTII will be able to receive a tax deduction of up to 18 000 rubles when switching to online checkouts before July 1, 2018.

The installation of online cash desks is also mandatory for all enterprises that operate a payment terminal for non-cash payments with their customers or customers.

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The possibility of a deferral for the use of online cash registers with a fiscal drive was also received by individual entrepreneurs and organizations on the "Patent" or UTII. According to the amendments to the legislation, individual entrepreneurs and organizations on these taxation systems do not have a hired work force offering services, as well as selling non-excisable goods (except for catering), can use cash registers for UTII until July 1, 2019. After that, they can modify their equipment with the Fiscal Accumulator for 36 months.
The installation of online cash desks is also mandatory for all enterprises that operate a payment terminal for non-cash payments with their customers or customers.

BSO or Form of strict accountability

The use of CCP at service enterprises, as before, is not mandatory. We are talking about hairdressing salons, clothing or shoe repair shops, key-making kiosks, ticket sales points.
Nevertheless, when providing paid services or selling, such organizations are obliged to issue SSO to customers, that is, strict reporting forms. Issuance of SRF to buyers will remain mandatory at the next stage of the introduction of 54-FZ. The only difference is that from July 1, 2018, for the formation of strict reporting forms, it will be necessary to “ automated system for BSO ". It is assumed that such systems will have much in common with the CCP, and the strict reporting form itself will look like a regular cashier's check. Note that from July 15, 2016, a strict reporting form must also be provided when performing work, for example, when installing household appliances or lifting furniture to the floor.

Changes related to TEC

Another major change is the change in the role of centers Maintenance... Previously, the FTS required the obligatory existence of an agreement with the Central Service Center for all owners of cash registers. With the entry into force of 54-FZ, the service of the cash desk in the Central Service Center ceases to be mandatory for enterprises. This does not mean at all that now it is possible to do without the CTO. Cash register equipment is a complex technical device, the repair and maintenance of which is better to be entrusted to qualified specialists.

Changes for payers of UTII and PSN

In addition to the new rules for the application of the CCP itself, the conditions under which enterprises-taxpayers of the Unified Imputed Income Tax (UTII) and enterprises with a patent taxation system (PSN) operate. These enterprises are now obliged to issue a document confirming the fact of payment at the request of the buyer. From July 1, 2018, payers of PSN and UTII are also required to use cash registers with tax registration.