New rules for applying CASS equipment SG. Who is released from the use of CCP

Good afternoon, dear IP!

Recently, I often receive letters with questions on the new KKM, which will be introduced since 2017. Let me remind you that they wanted to introduce them back in 2016, but postponed this idea for one year.

So, the hour of X is nearing. And in this small article I will answer the most frequent questions that are heard again and again.

For convenience, this article will be built not as usual, but in the format "Question / Answer".

When will new cash register for SP and companies?

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

1. From February 1, 2017 Will register the CCM only new type. This means that if you declare to put a regular cash register (like those used now), then you will refuse. That is, since February in the FTS, you need to come only with a new type CCM.

2. If you already have KKM, then you will need to buy an online cashier (or to modernize the old cashier) not later than July 1, 2017. That is, you will have to lay out money for a new KKM or its modernization, which is sad. Considering their cost.

I am IP on YNA (or PSN). Do I need to buy a new type kkm?

Indeed, now (in 2016), many choose PSN and UNVD only because these taxation systems can not be applied by KKM. But such benefits will continue only until July 1, 2018. Then, IP on ENVD (PSN) will also have to buy CCM if they work with cash. That is, they take money from the physician cash.

Update: For most IPs on PSN or UNVD, they gave a delay for another year - until July 1, 2019. You can read about or just look at the new video below:

And what are these cash regulations? What do they differ from ordinary?

Unlike those KKM, which is used now, they immediately transmit data via the Internet where necessary \u003d). That is, in the FTS. As you understand, you will also have to organize Internet access for such tickets.

The so-called "electronic check" will also be recorded, which the buyer will not be able to lose in principle.

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

Do not worry, our deputies and such a moment provided for. The law clearly states that for places where there is no access to the Internet will remain the ability to use cash offices without data transfer to the FTS in the online mode.

Honestly, I looked weakly, as such a list can be made, but they promise.

That's what is literally stated on this issue in the bill, which passed approval in the third reading:

« In distant areas of communication locationsdefined in accordance with the criteria established by the federal executive body that performs functions to develop and implement state policies and regulatory legal regulation in the field of communication, and listed in the list of localities remote from communication networks, approved by the state authority of the constituent entity of the Russian Federation, users can use cash control equipment in mode that does not provide for the mandatory transmission of fiscal documents to the tax authorities in electronic form through the fiscal data operator. "

That is, it just will not be able to abandon the use of new KKM in 2017, if your locality does not fall into this magic list.

And what will happen if I do not buy a new kkm?

In fact, pretty harsh fines are provided. Everything is done so that entrepreneurs massively apply new tickets.

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

The non-use of the cash register in accordance with the legislation of the Russian Federation on the use of cash registers of cases -

entails the imposition of an administrative fine on officials in the amount of from one fourth to one second size of the calculation amount carried out without the use of cash registers, but at least ten thousand rubles; on legal entities - from three fourth to one size of the calculation amount carried out using cash and (or) electronic means of payment without the use of cash registers, but at least thirty thousand rubles. ";

"3. Re-committing an administrative offense, provided for by part 2 of this article, in case the amount of calculations carried out without the use of cash registers, including in the aggregate, one million rubles and more, -

lies in relation to officials disqualification for a period of one year to two years; In relation to individual entrepreneurs and legal entities - administrative suspension of activities for a period of time before the ninety day.

4. The use of cash registers, which does not comply with the established requirements, or the use of cash registers with a violation of the procedure for registering control and cash registers, order, deadlines established by the legislation of the Russian Federation on the use of cash registers and conditions for its re-registration, order and conditions. its applications -

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

As you understand, the suspension of the work of any store for 90 days is almost a sentence.

And where can I read all this fascinating law?

At the time of writing, he was coordinated to the Council of Federation. According to the plan, he must be signed by the President of Russia on June 29th.

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

In short, read here:

http://asozd2.duma.gov.ru/main.nsf/%28SPravkaNew%29?openAgent&rn\u003d968690-6&02.

In it 130 pages, if that \u003d)

Full name: "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 individual legislation

Russian Federation"

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

I advise you to contact the company in advance that sell cash registers for IP and serve them. Surely they have long been prepared for this global event and have long been in anticipation \u003d)

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

In a word, think over the transition strategy to new KKM in advance.

Just look at the dates of publications, as much has already changed this year. For example, previously said that the "old" kkm will be used for another 7 years, which is already irrelevant.

New e-book on taxes and insurance premiums for IP on USN 6% without employees for 2019:

"What taxes and insurance premiums pay IP on USN 6% without employees in 2019?"

The book discusses:

1. Questions about how much and when to pay taxes and insurance premiums in 2019?
2. Examples of taxes and insurance premiums "for themselves"
3. A calendar of payments for taxes and insurance premiums is given.
4. Frequent mistakes and answers to many other questions!

Dear readers, ready new e-book for IP for 2019:

"IP on USN 6% without income and employees: What taxes and insurance premiums need to pay in 2019?"

This is an e-book for IP on USN 6% without employees who have no income in 2019. It is written on the basis of numerous questions from the IP, which have zero income, and do not know how, where and how much taxes and insurance premiums.

Small business owners have repeatedly expressed discontent with the need to introduce an online ticket office, explaining that they will have to incur additional charges 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 FTS. The legislators went to meet, and broke the transition into several stages. To date, it remains to step over the last step - in 2019, modern devices will be established everywhere, where it is provided for by law.

Need an online ticket office? We will select the CCT for your business in 5 minutes!

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

As of July 01, 2018, there were many inaccuracies in the 54-FZ law, at least most of the IP and Yul, who fell under this regulatory act, established the cash registers and registered them to this date. Changes in the online cash registers have been released on July 3: a law signed explaining and clarifying many issues discussed in 54-ФЗ. In addition, a list of those enterprises and private entrepreneurs who are exempt from the use of KKM will be completed.

Among them and some categories of SP on PSNs that have received permission not to use the cashier. Main changes in 192-ФЗ:

1. Calculation operations carried out on non-cash, now require the application of cash registers. If earlier under the concept of "calculations" was understood by obtaining or payment of cash in cash and through the electronic payment system, now non-cash operations are also considered to be calculated.
2. Some categories of IP on PSNs had to establish modern CCTs in June 2018, but 290-FZ gave them a delay until July 1, 2019, subject to the issuance of the buyer of the check or BSO with the details specified in para. 4-12 p. 1 of Article 4.7 FZ No. 54. After the release of 192-ФЗ, the list of activities that have the right to delay significantly decreased. The category dropped out of it instead received permission not to install the CCM in general, but the obligation to issue a settlement document remains behind them.
3. Changes touched on the Rules for installing KKM for vending machines. If the automatic device is intended to pay for the services of transportation of passengers and baggage, the box office can be installed outside its housing, provided that the factory number is fully read on it. In this case, the CCT may not print checks and not transmit them over the Internet, if the user has not provided his mail or mobile number.
4. If the vending machine displays a QR code that contains all the data on the operation, then from 01.02.2020 a check may not be issued. However, this condition does not apply to realized products with mandatory labeling, excisable and technically complex products.
5. In everyday life, a fiscal drive (FN) appeared with a period of use of 15 months, and it is possible that devices will appear with another period of validity. This is due to the fact that the requirements for FN in part of the CCT main memory period are less than 36 months and at least 13 months.
6. Innovations are also drawn to payment agents that conduct operations through automatic equipment. They undertake to form checks in paper or electronic form and provide them with their customers. In addition, they can send the client information with the identification of the check and the address of the Internet resource, so that he can find it independently and print a calculated document.
7. The insurer attracting customers through agents or intermediaries who work on his behalf, but not listed in the state and are not issued as an organization or IP, is obliged to issue a check or BSO and direct it to the insurer.

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

Also, a list of requirements for the calculated documents provided when issuing a winning lottery, when paying for insurance and compensation for damage to the insured event. These requirements are set out in paragraph 6.2 of Art. 4.7 FZ No. 54, but they come into force only on 07/01/2019.

Who goes to online cash offices from July 1, 2019 according to changes in legislation?

To the list of "sweepers" and "patenters", which is allowed to install the cashier by July 01, 2019, some IP categories with a patent were added.

In 2019, the ranks of the IP and Yul on the UTII, using the Cass, will replenish the activities:

• veterinary;
• transportation of baggage and people;
• land rental services and equipped places for trade and placement of public catering;
• passing parking places in the parking lots;
• repair and inspection of cars and motorcycles;
• delivery of personal housing;
• household services (laundry, hairdressers, etc.).

IP on the patent goes to online cash offices from July 1, 2019 as permended if their business falls under the following categories:

• milk production;
• beauty Salons;
• gyms, sports sections;
• transportation of goods and people (here enters water transport);
• fishing and hunting activity;
• veterinary, pharmaceuticals and honey. services;
• repair of motor vehicles, radio and household appliances, computers;
• rental services.

IP on patent and "sweeters" may not apply the CCT subject to the lack of prisoners of labor contracts, carrying out retail trade (immediately Vending), working in the field of catering, selling beer and excisable products.

Along with this delay, use:

• Yul on USN, working in the field of catering without employees;
• all types of taxation providing works and services to the population.

The latter are obliged to issue the BSO client in accordance with the changes in 54-ФЗ on the online cash desks of 2018.

A year later, the CCP will need Yul and IP when calculating individuals on non-cash (excluding Internet banking and electr. Wallets) in such cases:

• payment for Comm. services and for living space;
• contributions for the cap. repairs;
• issuance of loans for calculating goods, services, work;
• start and return an advance.

Cashs for IP and LLC. Install and register for 1 day.

Leave the phone number, we will call back and answer your questions!

Exemption from the application of online cash register: Changes in 2019

In art. 2 FZ No. 54 Adjusted a list of those categories of business that may not apply CCM to work:

• the clarification was introduced that exemption concerns printing publications on paper;
• it is forbidden to realize the marked goods by means of highlighting without cash registers;
• distribution without cash register is now allowed on board air transport;
• it is allowed to realize milk and drinking water into bottling;
• services provided by state libraries are not issued through the CCT;
• paid parking along the roads of general use and near the state institutions does not apply CCM;
• vending machines that are not powered by the power grid and from batteries are also released from the installation of the CCM, if the calculations are made by the CBB coin of the Russian Federation;

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

Changes in online cash desks: How does the device work?

Today there is a huge number of modern CCT models that ensure the work of the entrepreneur in accordance with the latest requirements of the legislation. Regardless of the configuration and appearance, each online box office works for this principle:

• forms and prints cash checks with details specified in Art. 4.7 FZ No. 54;
• accumulates, encrypts and stores data on operations;
• sends information to the FTS by means of information transfer;
• ensures the formation of fiscal checks and reports in electronic form;
• prints on the check linear and two-dimensional codes;
• adopts confirmation of information to the OFD;
• informs the cashier-operator about malfunctions and errors, as well as the unsuccessful transmission of the information of the ICD;
• provides the ability to search for any fiscal document in the memory of the FN.

The transfer of data of the ICD is carried out using a special protected protocol. The device cannot transmit information without connecting to the Internet. Therefore, all calculated online devices provide for configuring wireless or cable Internet.

The main change in online cash desks is the presence of a fiscal drive that has come to replace the ECLZ. It is due to this element installed in the CCT body by the factory or installed optionally, the estimated equipment can meet the requirements of 54-ФЗ. This is the main memory of the device, without which the exchange of information from the OFD, as well as the accumulation, encryption and storage of information on cash transactions. Without a FN, the cash register performs the function of a conventional check printer.

Changes on online cash registers in 2019: transition algorithm

Due to changes in the work of the online cash office, in 2019 an improved procedure for installing and registering cash registers is still valid. It covers the following steps:

Do not forget that some individual entrepreneurs have benefits for connecting and registering cash equipment. IP on UNVD and IP on PSNs can reduce the cost of installing the cash register by contacting the tax deduction. Entrepreneurs who carried out the transition until July 01, 2018, already implement their right to receive a tax deduction, and the IP, which will only have to put the cashier in 2019, will be able to make a benefit on the fact of buying and connecting the cash register.
Patents are sent to the FTS notification of the intention to make a deduction, and compensate the means by returning or rersolition from the part of the tax contribution. "Wengins" make this article of expenditures in the Declaration, and receive a decrease in tax for the reporting period, in which the cash desk was purchased and established. The amount of deduction for one unit of the CCT is not more than 18,000 rubles.

Changes in working with online cash registers

By and large, the cashier operator performs the same job as before. Modern CCTs are configured in such a way that the implementation of all legislative functions is carried out inside the device. The tasks of the cashier remained the same:

• to form reports on the closure and opening of the shift;
• add a product to a check by scanning its barcode by choosing the desired position on the POS-terminal screen or dialing its code on the keyboard;
• create a check by adding all positions and picking up the final amount, print it on the printer and transfer a copy to the buyer.

Among new new changes in working with online cash registers regarding the responsibilities of the Seller, the following can be noted:

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

In addition, a cashier face tracks the deadline for the need to replace the FN. Period of its action - 13, 15 and 36 months.

The final stage of reform on the transition of a business on a new CCT was marked by the adoption of a package of amendments to the Law on Online Cassa. So, on June 21, 2018, the State Duma in the Third Reading was approved by the draft law on amending the Law No. 54-FZ of 05/22/2003.

Note: At the time of writing Articles (29.06.2018), the law was held at the Council of Federation and was aimed at signature by the President of the Russian Federation. The adoption of the draft law is planned in July 2018.

New amendments specified the concept of electronic payment of payment, the circle of persons with the right not to apply a new cash register or use it in the "Offline" mode, as well as clarified the procedure for the formation of a check in non-cash settlements with individuals. Consider more Main changes made by the draft law No. 344028-7.

List of basic changes made to Law No. 54-FZ of 05/22/2003

The name of Law No. 54-FZ is changed from 05/22/2003.

After approval of the amendments, the law on online cash desks will be called the law "On the use of cash registers in the implementation of settlements in the Russian Federation". From the name is the mention of electronic payments.

Note: Currently (before making changes), the law is called: "On the use of cash registers in the implementation of cash payments and (or) settlements using electronic payments".

The law includes new concepts "beneficiary owner", "Version of the CC model" and "beneficiary"

Thus, within the framework of Law No. 54-ФЗ, a beneficial person will be considered an individual, which ultimately owns directly or indirectly (through third parties) (more than 25% has a prevailing participation in capital) or has the ability to control the actions of the organization and (or) Her leader, chief accountant, a member of a collegial executive body or founder. The beneficiary owner of the head, the chief accountant, a member of the collegial executive body or the founder of the Organization, is a person, except if there are reason to believe that the beneficiary owner is another individual.

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

The concept of calculations is expanded

To calculations, in addition to those specified in paragraphs.18 of article 1.1 of Law No. 54-FZ, the reception and payment of funds are added in the form of preliminary payment and (or) advances, the offset and refund and (or) advances, the provision and repayment of loans for payment of goods, works, services or providing or obtaining other oncoming provisions for goods, works, services.

Clarified the procedure for the formation of a check when testing or returning an advance for individual services

In the implementation of these calculations with individuals for services provided in the field of cultural events, when transporting passengers, baggage and goods, for the provision of communication services and other services defined by the Government of the Russian Federation, the seller can be formed by one cash check (BSO) containing information About all services rendered during the day or other estimated period not exceeding the calendar month (but no later than the first working day coming after the end of the settlement period).

Formed in this case, the Customer's Customer is not sent.

Expanded a list of activities in respect of which the application of online cash registers is not necessary

After the entry into force of the changes, the use of online cash registers will not be required:

• sellers in the provision of luggage and goods transportation services using automatic devices for calculations;
• sellers that sell milk and drinking water into bottling;
• vending devices implementing goods (with the exception of excisable products and technically complex goods and goods subject to mandatory marking), subject to the display of the QR code apparatus on the display, allowing the buyer to consider the formed cash receipt (BSO).

Note: The release of vending from the obligation to apply online cash desks when forming on the QR code display is possible, subject to application of its factory number to the body, which can be easily read by the client (that is, the number should be located so that the buyer has seen him without difficulty without making efforts to search it).

See also: Does the cashier need for non-cash calculations, the application of online cash register upon receipt of payment for the settlement account in 2019

Insurance agents (individuals), credit organizations, paid parking and state and municipal libraries have also received exemption from the online cash register during the provision of related services.

Vending devices that take to calculate only the bank of the Bank of Russia and not powered by a network or battery (for example, apparatuses for the sale of chewing or bugs) may also not apply online cash offices.

The possibility of using online cash registers in the "Offline" mode is provided on the territory of the facilities of the FSB, state protection, external intelligence, military facilities.

The list of SP on PSNs exempt from the application of online

Constant exemption from the obligation to apply control and cash registers received an IP on a patent, carrying out all types of activity, except:

• hairdressers and cosmetic services;
• repair and maintenance of household radio electronic equipment, household machines and appliances, hours, as well as repair and manufacture of metal products;
• maintenance and repair of motor vehicles and motorcycles, machinery and equipment;
• provision of services for the transport of passengers and goods by road and water transport;
• veterinary services;
• services for conducting physical education and sports;
• maintaining hunting and hunting;
• medical or pharmaceutical activities carried out by a license for the specified activities;
• rental services;
• retail and catering services;
• production of dairy products;
• commercial and sports fisheries and fish farming;
• repair of computers and communication equipment.

Note: A complete list of activities released from the use of the CCT is given in Art. 2 of Law No. 54-FZ.

It is worth noting that the IP on the UTII and the USN liberation from the application of online cash registers did not receive at all.

The main condition for the release of IP on PSNs from the obligation of the application of online cash desks is the issuance of a document (client) of a document confirming the fact of the calculation. At the same time, the document must have sequence number and other details established by the para. 4-12 p. 1 Art. 4.7 of Law No. 54-FZ.

The procedure for the application of online cash desks was refined in the implementation of non-cash settlements

If Earlier, Law No. 54-FZ did not give an unequivocal answer to the question of the need to apply online cash offices when paying for non-cash, then after amending, this gap will be eliminated. So, according to the new edition of the law, to calculations, in the implementation of which the use of the CCT is mandatory, including calculations in non-cash.

Note: When carrying out non-cash payments between entrepreneurship sites (IP and organizations), the application of online cash registers is not necessary.

The transition term to online cash off-cash payments with individuals according to new changes - no later than July 1, 2019.

The procedure for issuing a check in the implementation of non-cash settlements

Sellers upon receipt from the buyer (client) of payment on non-cashlessness are obliged to transfer to him a cash receipt or BSO in one of the following ways:

• in electronic form to the email address or in the form of SMS to the phone number;
• in paper form, along with the goods (at the same time, the check in electronic form is no longer necessary);
• in paper form at the first meeting of the seller with a client (also without a check of the check in electronic form).

The maximum time for the formation of the check in calculating on non-cash - no later than the working day following the day of the calculation day, but no later than the transfer of goods.

Supplepends the list of details of the application submitted when registering the online cash register in the IFTS

In addition to the details specified in paragraph 2 of Art. 4.2 of Law No. 54-FZ, in a statement on the representation of the IP and the Organization to the Tax authorities, should be indicated:

• information on the use of the CBC when receiving funds from the sale of lottery tickets (including electronic), receiving lottery betting and paying a win in the implementation of lottery activities (in the case of registration of the CCT, which will be applied by the user in the implementation of the specified activity);
• information on the use of the CCT with automatic devices specified in paragraph 5 1 of Article. 1 2 Law No. 54-FZ, including the numbers of these devices (when registering the CCT, intended for use with automatic devices in these cases).

In 2019, the third wave of amendments to the law begins 54-FZ "On the application of cash register". Who and when to put an online cashier? How to register and where to maintain the CCT? What data indicate in the check and how to avoid fines?

The transition to work on a new order is not just a purchase of new cash registers. In the checks now it is necessary to break through the names of the goods, so you need a cash program. Our free cash desktop application is supported by all other requirements 54-ФЗ. Download and try right now.

54-FZ. New procedure for applying CCT since 2018

• The main amendment to the Law 54-FZ "On Application of Question Proceedings" 2017 changes the scheme of the work of trade organizations with tax. Changes relate to most entrepreneurs. A new CCT application assumes that sales data from each escaped check should be transmitted to the tax via the Internet. They are sent through the fiscal data operator (OFD). With one of the companies-OFD, it is necessary to conclude a contract.
• Entrepreneurs can now use only cash register with a fiscal drive (FN). FN is needed to record and storing information on calculations that are conducted on the CCT. All cash registers are entered into the FTS registry. Tax certified already more than 100 CCT models of a new sample from different manufacturers. The register of fiscal drives is also underway - there are already more than 15 more. Read more: Cash registers in 2019 \u003e\u003e
• You can register an online cashier in the tax via the Internet, but only after signing the contract with the OFD. But in TTO, you can no longer contact. Mandatory conclusion of a contract with the maintenance center is no longer required for the use of the CCT. The entrepreneur itself decides - to choose a CTO or other service center or do everything yourself.
• From January 1, 2019, the online cash desk must support the format of fiscal data 1.05 and the VAT rate of 20%. Without updates, it will be impossible to work. Read more about the transition to FFD 1.05 and VAT 20% \u003e\u003e
• Although the transfer of data to the tax has become an online procedure, the Law 54-FZ "On Application of the CCC" does not contain provisions that it is not necessary to produce a paper check in 2019. At the request of the buyer, you need to send him an email or SMS document in addition to the CCT printed. The electronic check is equal to the paper.
• The CCT Act since 2018 requires you to specify more data in checks and strict reporting books. For example, a list of punched goods (indicating the price, discounts), the factory number of the fiscal drive and the phone number or email of the buyer, if the document is transmitted in electronic form. New Mandatory Requisites Checks CCT and BSO in 2019 \u003e\u003e
• Entrepreneurs on Patent and Utenvd also affected the changes in 54-ФЗ: since 2018, they also begin to set the ticket office, although they used to be generally released from the use of CCP. Those who work in retail and cateriary should have begun to go to a new order from July 1 of this year. And for the rest of the use of the CCT, be sure from July 1, 2019. Read everything about delay in online cash registers \u003e\u003e
• CCT purchase costs can be deducted from tax - up to 18,000 rubles per device. But not everyone.
• The CCT law has not touched against all since 2018. Some organizations are exempt from the application of the CASS. Find out who you can do not install online cash register \u003e\u003e
• You can also remove the CCT from the accounts without visiting the tax - through the personal account on the FTS website. But the tax can do it and forcibly.

The use of KKM in 2018-2019 - what it looks like in practice

When the cash register is registered, the seller begins with it. The use of the CCT in 2018-2019 is generally not different from the usual work. The buyer pays the goods and receives the check - now and electronic. The fiscal registrar sends information about the sale or return to the fiscal data operator. The OFD processes information, sends a confirmation back to the cashier, and the data is to the tax. All information is transmitted in parallel with the checkout, that is, the buyer's service time does not change.

The new rules for the use of KKM in 2018 helped the state to make trade transparent. But for entrepreneurs, the re-equipment of the place of the cashier is additional costs. The Ministry of Finance calculated that in 2018 the CCT cost an average of 25,000 rubles. Online ticket for the store: how much is it and how to save \u003e\u003e

At the same time, the PIP on Patent and Utenvd can return to 18,000 rubles for each KKM: since 2018, in the CCT law, there is such amendment. To do this, contact the FNS for tax deduction. And you can get it not only for the purchase of the box office, but also for services for configuring and connecting to the OFD. Tax deduction for the purchase of CCT: Mandatory requirements \u003e\u003e

What threatens the improper use of cash register equipment in 2019?

Tax has already written first fines for violating the requirements of 54-ФЗ. For non-use of the new CCT, the entrepreneur may be fined 25-50% of the amount by the cash register, but at least 10,000 rubles. Organizations are 75-100%, but not less than 30 000 rubles. For the use of CCT, which does not comply with the requirements of the law, IP faces a fine to 3,000 rubles, and the company is up to 10,000 rubles. With a repeated impairment, if the amount of calculations is more than 1 million rubles, the activities of the entrepreneur or organization can be suspended for up to 90 days.

From July 1, 2018, penalties for improper use of the Cass became greater. The Code of Administrative Violations made amendments - now they will be punished for fictitious Checks of the CCT. From companies will be able to recover up to 40,000 rubles, with IP - up to 10,000 rubles. FNS will also be able to finant for incorrectly specified marked goods in the check or late transmission of fiscal data: organizations worth up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If the IP or company will be reached on violation, and the amount of calculations will be more than 1 million rubles, the size of the fine will be from 800,000 to 1 million rubles.

In addition, the tax authorities will be right to block the work of the CASS, which were used in violation. It will be possible in the presence of two understandable or using video.

What to do?

For individual beneficiaries, the transition to a new order of work will end July 1, 2019, but for most entrepreneurs it has already arrived on July 1, 2018. Therefore, you need to buy equipment now. Nowhere to postpone: Consider that the process can delay - the desired cash register may not be available, you will have to wait for the delivery, check-in the checkout will also take some time. And then you will also need to configure the CCT, select and install the cash program, check it all on compatibility and learn how to work.

The transition will be much easier and faster with the finished decision. We offer a turnkey online cashier: in one set - CCT with a fiscal drive, a subscription to the OFD and a convenient cash register. Waiting for delivery does not have to - all equipment in stock. We will help you to configure everything and teach you to work with the program. The solution is proven and reliable: last year our users have already experienced, who fell into the first wave of online deployment.

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

Therefore, start the transition right now - not postponing for the deadline. And to save time, nerves and money will help washing. The cost of our set "Economy" is covered by tax deduction. And our cash program is compatible with new CCT models, does not require installation and expensive implementation, suitable for automating any number of retail points.

With us reliable! Moisklad - Official participant of the first experiment with online cash registers: a pilot project, which was held back in 2015. Then, for the first few thousand CASS, the module transferred the data in the FTS for the first time. The project was recognized as successful - and implemented throughout Russia.

Application of CCC with USN in 2018-2019

For IP, the use of KKM with USN in 2018 it was necessary, as well as for Jurlitz. The right to delay until July 1, 2019 received only those companies and entrepreneurs at the simplist, which provide services to the population. Instead of using the CCP, they can still issue clients with strict reporting clips.

Application of CBC when providing services to the population in 2019

No, in 2019 it is not necessary - provided that the IP or the company issues clients of strict reporting clients.

Will the deferment for the use of the CCT in 2019 the IP on the patent?

Look also at the record of our seminar, where the head of the sales department of Moheloblade Ivan Kirillin told about changes in the 54-FZ, how to choose a cash desk, which option will fit the online store, how to go to FFD 1.05 and VAT 20%.

The new procedure for applying cash registers implies a phased transition of all CCT enterprises to online cash offices. The law applies to all organizations carrying out monetary calculations in the territory of the Russian Federation. New rules have spread to all cash register from the CCT registry from February 1, 2017. After this date of the old sample, that is, without the possibility of connecting to the Internet, it is impossible to register in the tax.

From March 31, 2017, all enterprises dealing with selling alcohol retail must use online cash offices and fiscal registrars for calculations with buyers and guests. We are talking about retail stores and catering facilities of any form of ownership - LLC or IP. This applies from the individual entrepreneurs - ENVD payers (a single tax on the imputed income), for example, beer sales points and other low-alcohol beverages on bottling.

From July 01, 2018 the owners of vending machines that sell coffee, bars and similar goods will also be obliged to install a cash module in them for calculations online. The PIP on such taxation systems as "Patent" and UTII will be able to receive a tax deduction to 18 000 rubles when switching to online cash offices before July 1, 2018.

Installation of online cash registers are also required for all enterprises that run a payment terminal for non-cash payments with its customers or customers.

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The possibility of deferred on the application of online cash desks with a fiscal drive also received by IP and organizations on Patent or UTII. According to the amendments in the legislation, IP and the Organization on these taxation systems, not habitat, offering services, as well as the sale of non-stationary goods (except for the segregate) can use cash register equipment for UNVD until July 1, 2019. After that, they can refine their equipment with a fiscal drive for 36 months.
Installation of online cash registers are also required for all enterprises that run a payment terminal for non-cash payments with its customers or customers.

BSO or Strict Reporting Blank

The use of the CCT in the enterprises of the service sector, as before, is not mandatory. We are talking about hairdressers, atelier for the repair of clothing or shoes, kiosks for the manufacture of keys, ticket sales points.
Nevertheless, when providing paid services or selling, such organizations are obliged to issue BSO to customers, that is, the shades of strict reporting. The issuance of BSO to customers will remain mandatory and at the next stage of the accession of 54-ФЗ. The only difference is that from July 1, 2018, an "automated BSO automated system" will be required to form a strict reporting forms. It is assumed that such systems will have a lot of common with CCT, and the simply reporting form itself will be similar to a regular cash check. It should be noted that from July 15, 2016, the strict reporting form must be provided and when working, for example, when installing household appliances or lifting furniture on the floor.

Changes relating to

Another important change is to change the role of maintenance centers. Previously, the FNS required the mandatory existence of a contract with the CTO for all owners of the cash register. With the introduction of 54-ФЗ, due to the service of the cash desk in the CTO ceases to be mandatory for enterprises. This does not mean that now without Tsto you can do. Cash and cash equipment is complex technical devices, repair and maintenance of which it is better to entrust qualified specialists.

Changes for ENVD and PSN payers

In addition to the new Rules for the use of the CCT itself, the conditions on which enterprises-taxpayers of a single tax on the imputed income (UNVD) and enterprises with a patent taxation system (PSN) are also changed. These enterprises are now obliged at the request of the buyer to issue a document confirming the fact of payment. From July 1, 2018, PSN and ENVD payers are also required to use cash register in tax.