Federal Tax Service register: online cash registers that can be used in Russia in accordance with 54-FZ

CCP register online

Since February of this year, updated requirements for organizing the work of enterprises that pay customers using cash registers will come into force. The changes will affect, among other things:

• Sellers of excise goods;
• Organizations providing services to the public;
• eCommerce.

To prepare for upcoming changes in trading conditions, you need to familiarize yourself with the new register of cash registers that meet the requirements of 54-FZ.

Registers of online cash registers

The main document containing all models of cash register equipment currently approved for use is the cash register register. Federal Law 54 of May 22, 2003 (taking into account changes made by Law No. 290-FZ of July 3, 2016) establishes the obligation for most entrepreneurs and organizations to switch to online cash registers. One of the main requirements of the law is the inclusion of an online cash register in the list approved by the Federal Tax Service of the Russian Federation.

The Federal Tax Service also maintains registers of fiscal storage units (hereinafter FN) and fiscal data operators (hereinafter FDO). All current cash register registers for the year of transition to new cash register equipment are published in the public domain on the website of the Federal Tax Service of Russia.

Table No. 1. Registers of online cash registers, fiscal drives and OFD

What does a manufacturer need to do to include a cash register in the Federal Tax Service register?

In accordance with the provisions of the regulations we discussed above, the manufacturer of an online cash register must, in order to include the manufactured equipment in the register of approved cash register models:

1. Conduct an examination of the online cash register issued by an expert organization accredited by the Federal Tax Service.

The register of such business entities is also available on the official website of the Tax Service of the Russian Federation - LINK. The procedure for including a business entity there is regulated by the provisions of paragraphs 3, 3.1, 4 and 5 of Article 3.1 of Law No. 54-FZ. The responsibilities of expert organizations are specified in paragraph 6 of Article 3.1 of the law.

It can be noted that the procedure for organizing the examination of online cash registers is still very superficially regulated by law. There is a bill regulating the passage of such an examination - LINK. But it is still at the discussion stage and has no legal force.

Therefore, the procedure for passing the examination of a cash register is currently regulated on the general principles of civil law (since we are talking about legal relations between two business entities - the customer represented by the manufacturer of the cash register and an expert organization) and, if appropriate, taking into account the provisions of paragraphs 65-68 of the Administrative Regulations, regulating the examination of old-generation cash register devices. When the provisions of the regulations are appropriate and when they are not, we will find out directly from the Federal Tax Service.

2. Send a statement to the Federal Tax Service regarding the compliance of the online cash register model being released with legal requirements.

The application shall indicate the information listed in paragraph 2 of Art. 3 of Law No. 54-FZ. The application is drawn up in the form approved in Appendix No. 1 to the order of the Federal Tax Service of Russia dated May 16, 2017 No. ММВ-7-20 / [email protected] (LINK). You can send it electronically - through the Personal Account of the Federal Tax Service or other TCS tools using a qualified digital signature (it may need to be pre-issued - and this will be another task for the cash register manufacturer, preceding the stage of submitting an application to the Federal Tax Service). Order No. ММВ-7-20/ [email protected] also approves the procedure for filling out the application form.

The most important information recorded in the application includes details of the expert opinion on the compliance of the online cash register with legal requirements. In addition, a copy of this expert opinion (and other documents that can confirm the compliance of the CCP with legal requirements) must be attached to the application.

Please note that the list of details of the expert opinion that must be indicated in the application for registration of a cash register is given in paragraph 12 of Article 3.1 of Law No. 54-FZ.

3. Make a request to the Federal Tax Service about the presence or absence of the need to carry out the actions provided for in paragraphs 27-30 of the Administrative Regulations. These actions are precisely related to the procedures relating to the provision of online cash register samples and technical documentation for them in the required formats to the Federal Tax Service.

If such actions are necessary, then the manufacturer has no choice but to ensure that the application meets the established requirements. There may be a lot of work involved - remember the need to prepare documents in printed format. But it is possible that the Federal Tax Service will not insist on strict compliance with the requirements of the regulations.

4. Wait for the Federal Tax Service to make a decision to include the device in the cash register register (or to refuse such inclusion).

If we focus on the period prescribed in the Administrative Regulations, then the decision can be made up to 120 days. At the same time, paragraph 6 of Article 3.1 of Law No. 54-FZ provides for a scenario in which the Federal Tax Service either makes a positive decision, or for 30 days may not contact the manufacturer of the online cash register, which sent an application to include the device in the register . In this case, the manufacturer has the right to plan its further actions, implying that its device is included in the registry.

5. Having a positive decision in hand (or after 30 days without news from the Federal Tax Service), send the tax authorities a notification about the issued copies of the cash register, which contains:

• model name;
• serial numbers;
• date of manufacture of devices.

The notification is submitted in electronic form - via TKS. This time, the manufacturer must definitely find out which form to use from the Federal Tax Service by contacting them.

Without sending a notification to the manufacturer, you cannot sell an online cash register to customers - even if information about it is already included in the register.

6. Within 30 days after making a positive decision, provide the Federal Tax Service with the information specified in paragraphs 1-4 of subparagraph 1 of paragraph 1 of Article 7 of the Law “On Combating Corruption” dated 08/07/2001 No. 115-FZ.

This is mainly information about the director of the cash register manufacturing company, the chief accountant, founders, and beneficiaries.

What information is contained in the cash register register?

• Name and legal form of the manufacturer of cash register equipment;
• Individual taxpayer number of the cash register manufacturer;
• KKM model and version number of this model;
• Supported versions of fiscal document formats;
• Information on the possibility of using cash register systems in automatic devices, for settlements using an electronic means of payment on the Internet and printing BSO;
• Name of the FN models used in these cash registers;
• Date and reason (data from the order of the Federal Tax Service) for inclusion of the specified cash register model in this list.

How to register a cash register with the Tax Service

The process of registering a cash register with the Federal Tax Service:

• On the nalog.ru website, select the “Legal Entities” or “Individual Entrepreneur” section and go to your personal account
• You must insert a qualified electronic signature (CES) into your computer, in which case the tax service website will automatically recognize your data
• In your personal account, go to a separate section “Cash Accounting”
• If you already have registered cash registers, they will be displayed as a list in this section
• Next, select “Register cash register”, then “Manually”
• Fill out the fields in the application for registration of the cash register (you must enter the address of the location of the online cash register, the name of the installation location, the cash register model from the list offered by the site, the serial number of the cash register, the number of the fiscal drive)
• Choose a fiscal data operator
• Click “Sign and send”
• The tax service will process the request and register the cash register
• Turn on the online cash register (using Evator as an example) and go online
• Enter the owner's phone number, this is your login in Evator
• Accept the user agreement
• An SMS message with a code will be sent to your subscriber number, enter it into the cashier
• Select the store address to install an online cash register, enter the password
• In the settings, select the “CCP Registration” section
• Enter your password and organization details
• Enter the 16-digit code provided by the tax service website
• Enter the INN OFD (can be found on the tax website)
• Choose a tax system
• Enter your OFD details
• Click “OK” and the cash register prints a registration report that you need to save
• The cash register registration report data must be entered on the Federal Tax Service website in your personal account in the appropriate section

Now your online cash register is registered on the Federal Tax Service website.

The whole process takes no more than 15 minutes.

Next, you need to register an online cash register on the OFD website:

• Enter your username and password on your operator’s website
• Pay for the services of a fiscal data operator
• Add another cash register: enter all the data and details

The cash register is now registered and ready for use. You can punch the first test check. This check should immediately go to the OFD. This can be checked in your personal account on the website of your fiscal data operator.

Is it possible to use a cash register not included in this list?

Cash register equipment that is not included in the cash register register cannot be used; in addition, it cannot be registered with the tax authority.

Please note that conducting business without a cash register when there is an established obligation to use it entails quite serious penalties, in particular, the fine for officials will be from ¼ to ½ of the purchase amount, but not less than 10,000 rubles, and for legal entities - from ¾ up to 1 size of the settlement amount, but not less than 30,000 rubles.

For CCP manufacturers selling models not included in the list approved by the Federal Tax Service of the Russian Federation, the fine will be from 10,000 rubles. up to 25,000 rubles and for legal entities - from 100,000 rubles. up to 200,000 rub.

What is said about the cash register register in Law 54-FZ and the Administrative Regulations of the Federal Tax Service

Law No. 54-FZ establishes a general procedure for submitting an application from a CCP manufacturer to include a manufactured device (or several devices) in the register.

In particular, the law defines a list of information transmitted to the Federal Tax Service from the manufacturer of the online cash register, supplementing them with documents - for example, those that are required to be provided in accordance with anti-corruption legislation. The law establishes the general time frame for registering a cash register in the register (30 days) and determines the procedure for the manufacturer who has issued an online cash register included in the register of cash registers.

An equally interesting legal act is the Administrative Regulations, which establish the procedure for the actions of the Federal Tax Service in the framework of fulfilling the duties of maintaining the cash register register.

The administrative regulations determine, in particular:

1. The deadline for completing the procedure for including a cash register in the register (or refusing to include it) is 120 days from the date of the manufacturer’s application to the Federal Tax Service.

2. Forms of documents for interaction between the manufacturer of the online cash register and the Federal Tax Service regarding registration of cash registers in the register (approved in the appendices to the Administrative Regulations).

3. A detailed list of documents sent to the Federal Tax Service when contacting them regarding the inclusion of a cash register in the register.

4. The procedure for directly providing a sample of a cash register for testing to the Federal Tax Service and the documents that must accompany it - passports, manuals, and other technical documentation.

Note that the Federal Tax Service in its regulations recommends printing out the specified documents in a printing house, and not on a regular office printer (but it is also possible - and in this case, each document accompanying the online cash register must be certified by the head of the cash register manufacturing company).

According to the regulations, the device must be accompanied by a sample cash receipt printed on a cash register receipt printer. It is noteworthy that you must attach color photographs of the online cash register (the regulations detail the requirements for them). It is also required to provide the Federal Tax Service with software for the online cash register - on a disk or flash drive.

5. Various requirements for documents (type of paper, composition of details) that are sent to the Federal Tax Service.

It is legitimate, however, to say that the Federal Tax Service will apply the specified Administrative Regulations until a new one is established (which has not yet been announced to the general public) to the extent that does not contradict the law. This regulation, in principle, is not intended to be read by the taxpayer itself - it is for internal use within the tax department. But in order to understand the general principles of work of Federal Tax Service specialists with online cash registers in terms of maintaining their register for users, it certainly makes sense to pay attention to the provisions of the regulations.

And the manufacturer of online cash registers has no reason not to clarify with the Federal Tax Service which provisions of the regulations are relevant before requesting registration of a cash register in the register. The request can be made either verbally or in writing.

It is quite possible that Federal Tax Service specialists will give private instructions that are, in principle, different from the provisions of the regulations (and, very likely, will simplify the procedure for entering cash registers into the register). Any initiatives to discuss such interaction on the part of CCP manufacturers are more than appropriate.

How many models are included in the CCP register

The state register for the year of transition to new cash registers, approved by the Federal Tax Service of the Russian Federation, contains data on 80 cash register models and their manufacturers.

Table No. 2. Manufacturers of cash registers and the number of cash register models registered by them

How to find Modulkassa in the registry

All models presented on the site comply with the law and have passed state registration.

The Mobile Modulkassa has been placed in the table since September 29, 2016 under the name PTK “MSPOS-K”. The device can print receipts, keep sales statistics, scan barcodes and quarry codes. Works wirelessly: one battery charge is enough for 12 hours of active work. Connects to the Internet via Wi-Fi or SIM card.

The module cash register with acquiring goes under the code name “MSPOS-E-F”. She was added to the list on October 24, 2021. It is similar in appearance and functionality to the previous model, but can read bank card data and accept non-cash payments. Both cash registers weigh half a kilogram, fit in a backpack and take up minimal space at the cashier’s workplace.

The stationary Modulkassa was listed under the name “MSPOS-T-F” on August 16, 2021. The device has a large touch screen - 11 inches - like a tablet. A special feature of the model is UTM EGAIS. This means that you can sell strong alcohol with a stationary cash register.

We are constantly improving checkouts to make them faster and more convenient. Therefore, the price and number of models may vary. Current information is on the main page of the site.

How else can you check whether the online cash register model is included in the allowed list?

To facilitate the search for the desired model of cash register equipment, approved for use, as well as to clarify the possibility of upgrading current cash register equipment, the Federal Tax Service has created several services that allow you to obtain the necessary information online:

• Service for checking manufactured copies of cash registers using the serial number of the cash register model;
• A check page that includes three lists at once: a list of new cash registers included in the list, a list of models of old equipment that are subject to modernization, and a list of physical functions approved for use in cash registers of the new generation.

You can learn more about the procedure for switching to new cash registers from the following video:

Let's summarize the above:

• The state register of cash registers is maintained by the Federal Tax Service of the Russian Federation and contains all the main cash register models approved for use from July 1, 2017;
• Conducting activities on a cash register will be equated to non-use of a cash register, which will entail the imposition of penalties;
• In total, as of June 20, 2017, the register included 80 CCP models from different manufacturers.

Online cash registers: Federal Tax Service register of fiscal storage devices and data transmission operators

To use new generation technology, it is not enough to have a modern device and software. The Federal Tax Service also registers fiscal drives, which must permanently store information about all transactions performed using cash registers. Such drives have a certain service life, depending on the model, and are collected in a separate register. The use of equipment that is not on the permit list is the same gross violation as working without a cash register.

In addition, “smart cash desks” do not have a direct connection with the tax authorities; all transfer of information about cash payments and punched checks is carried out through individual operators. These are specially accredited organizations with which trading firms and individual entrepreneurs are required to enter into contracts and pay for their services. The tax service also keeps records of such organizations in a separate register. As of March 2021, there are 21 data transmission operators throughout Russia with which businessmen have the right to enter into an agreement and work:

1. JSC "Energy Systems and Communications";
2. Taxcom LLC;
3. Evotor OFD LLC;
4. Yarus LLC;
5. LLC "PETER-SERVICE Special Technologies";
6. LLC "Yandex.OFD";
7. LLC "Electronic Express";
8. JSC "KALUGA ASTRAL";
9. OOO ";
10. KORUS Consulting CIS LLC;
11. JSC "Proizvodstvennaya"
12. JSC "Tander";
13. Certifying LLC;
14. LLC "GROUP ELEMENT";
15. NVision Group JSC;
16. PJSC "Vympel-Communications";
17. LLC "MultiKarta";
18. Dreamkas LLC;
19. LLC "Kontur NTT";
20. LLC "Fiscal Data Operator "Online";
21. JSC Information Center.

The data of these companies can be seen in the table.