About the new procedure for using cash register equipment

Federal Law FZ-54 determines how payments should be made during sales. The new edition of Article FZ-54 concerns:

• retail stores of various types of activity;
• pharmacies;
• catering establishments;
• legal organizations;
• gas stations and other companies that provide services.

Federal Law No. 54 on the use of cash register equipment does not apply to banks, canteens in schools, newsstands, trade at sales and bazaars. In addition, the sale of tickets, promotions, and distribution of products is exempt.

What is 54-FZ

Law 54-FZ regulates the rules for the use of cash register equipment on the territory of the Russian Federation
. According to 54-FZ, cash settlements with the population are permitted only using cash register equipment - online cash registers . firmware installed to ensure correct transmission of transaction data to the Federal Tax Service. The seller is obliged to issue a cash receipt in paper or electronic form to the buyer of goods or services

It is prohibited to use an online cash register without a fiscal drive (FN). This device is a backup storage of data on all transactions (sales, returns, etc.). The fiscal drive is subject to mandatory periodic replacement - after 13 or 36 months, depending on the type of activity and taxation system of the cash register owner

The online cash register must always be connected to the Internet for online transmission of data about each sale (transaction) to cloud storage. The owner of the cash register is responsible for ensuring that the cash register is connected to the Internet.

The safety of sales data and its transfer to the Federal Tax Service is ensured by the fiscal data operator (FDO), with whom the cash register owner is obliged to enter into a service agreement.

The cash desk must be registered with the Federal Tax Service - via the Internet through your Personal Account on the website nalog.ru.

Full name and link to the official document: Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.”

Since 2021, numerous changes have been made to 54-FZ; below are links to the main ones.

Federal Law of July 3, 2016 No. 290-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards” and certain legislative acts of the Russian Federation.” This Law is the beginning of cash reform and the widespread introduction of online cash registers.

Federal Law of July 3, 2018 No. 192-FZ “On Amendments to Certain Legislative Acts of the Russian Federation”

Federal Law of 06.06.2019 No. 129-FZ “On amendments to the Federal Law “On the use of cash register equipment when making payments in the Russian Federation””

Federal Law of July 26, 2019 N 238-FZ “On amendments to Article 33.1 of the Federal Law “On public-private partnerships, municipal-private partnerships in the Russian Federation and amendments to certain legislative acts of the Russian Federation” and certain legislative acts of the Russian Federation"

A complete list of government documents regulating the rules for the use of cash register systems in the Russian Federation can be found on the official Internet portal of legal information www.pravo.gov.ru

When will the cash register cash register start working online after registration (will it start transferring checks to the OFD - tax office)?

After registration (entering the registration number in the OFD), the fiscal data operator usually gives 5 test working days

(in the expectation that during this time the client will pay the payment and it will reach him). In some cases (55%), the cash register begins transmitting data immediately after registration - on the same day - and even an hour... in some cases - even after 5 days have passed from the moment the registration number was entered, the data is still not transmitted, in this case we contact your OFD. But without a photocopy of the payment slip, he will not talk to you in any case. Therefore, first we pay, then we figure out why and what does not work (i.e. checks are not delivered). There are a lot of reasons here, starting

1. from a weak GSM signal - from a cellular operator modem (signal level less than 50%),
2. incorrect IP and local Internet network settings,
3. WIFI passwords,
4. INN OFD,
5. options in the settings - cash register parameters that do not correspond to the intended data transfer mode,
6. ending with raw firmware on the cash register.

The second interesting point is that in some cases, for a number of fiscal data operators, the cash register appears in your personal account online (becomes active - green) immediately after the opening of the shift (closed - turns grey). And in a series only after opening and beating at least one check, i.e. Simply opening a shift does not make it clear in your personal account whether the cash register is online or offline. In general, here is a “complete” variety of implementations...

The contract is drawn up one per organization, cash registers are added and PAID to it as needed.

UPD 06.11.2016 Updated once again (box office news):

Since the end of November, the KKM registration button in the INFS has been operational. That is, at the moment, at the end of November - in December, the first registrations of new online cash registers of cash registers take place in accordance with the new regulations. But there are not many of them at all. currently a global shortage of upgrade kits and new devices.

Therefore, with all the desire to speed up and start installing new online cash registers en masse faster than February 1 - i.e. the previously announced date is unlikely.

The development of many devices turned out to be more difficult than originally planned; now there are a lot of nuances, including problems with the performance of new firmware, and given that the cash register fleet is quite diverse and old, there are a lot of problems encountered, including differences between the same the same model depending on the year of manufacture.

The cost of modifications in most devices will be about 15-20 tr. - Keyboard cash registers are a little cheaper, the latest cash registers (released a year - a year and a half ago) from ATOL (Fprint) are 1.5 times cheaper)

. But all is not well with the keyboard cash registers. Considering the need for mandatory transfer of the name of the product, the goods will have to be punched using codes, and if the names of the goods are 5-10 pcs. then it still somehow works - you can somehow remember and get used to it, and if more... In the end, you need to think hard about whether it’s worth improving the keyboard devices.

Physically, the finalization of the cash register looks like this. A modification board is connected to the EKLZ connection connector; it has a fiscal drive built into the interface, as well as a transmission device - a network card (BT), or a GSM modem (2G/3G) with a slot for a SIM card (or WIFI, i.e. double, triple combination of the three above; I haven’t seen this one transmission option yet, but it seems like it will be on a couple of rare models). In this case, the data will be transmitted in encrypted form. See photo on the right (Shtrikh-a option, the modem is built into the modification board and is located under FN-1)

From FR ATOL, if you use a cellular communication option, you will need to separately purchase an external modem costing about 3,500 rubles. (in fact, this is also why the original modifications from ATOL are somewhat cheaper).

In cash register models equipped with a USB port, it will be possible to transfer data from the cash register via USB - via an additional virtual com port using a separate utility - to a cash register computer connected to the Internet, which in turn will transmit the package encrypted by the cash register further to the Internet, OFD ( and the interaction of the cash register with the cash register program will take place via the first virtual com port). Which makes such models somewhat cheaper.

In general, as I see it, the cellular transmission option will be the overwhelming data transmission option for small organizations. Since, in addition to the low cost of the monthly fee for such OFD data transfer, we immediately solve several possible problems, we will not need to set up the Internet at the client’s point, since the new online cash registers have a very simple Internet connection option that does not provide a VPN, no proxy, no just any password login. Of course, if the point already has Internet, then, for example, you can simply buy another additional router, enter the same VPN settings into it, password-protect the entrance to it, and first programmatically disable free ports.

At the same time, you do not need to update the cash register driver from Shtrikh - “Driver Test” to continue working at the new cash register, but the cash register driver - “Driver Test” from Atol will need to be updated to the latest version everywhere at all cash registers.

Upon modification, the cash register receives a new nameplate, with a new factory or, as they now say, serial number of the device, entered into the unified all-Russian register of cash register equipment. That is, in fact, we formally receive a completely new cash register. At the same time, the tax office uploads the KKM serial factory numbers to its register once a week, and it may turn out that, despite the fact that the kit is purchased from a real factory, to register the cash register you will have to wait a week or two until the number is uploaded... So how in the office it will be issued “such and such a number will not be found” and, accordingly, registration of such a device will not be possible.

Moreover, the delivery time for the kits varies from a week to 45 days. Therefore, anyone whose EKLZ replacements fall in February should try to pay 45 days in advance - order modification kits from the official representatives of your cash register, of course, if you do not plan to purchase new cash registers, but even here the delivery time is still very difficult to predict.

Replacement of FN1 - the fiscal accumulator is similar to the ECLZ will occur in the 13th month, the cost is similar to the cost of the ECLZ about 7.5-8 thousand

, (perhaps from 01.01.18 for individual entrepreneurs there will be a different version of fiscal drives with a longer lifespan of the drive).
The full name of the device is an encryption (cryptographic) means of protecting fiscal data, fiscal drive “FN-1”
. At the same time, versions of the FN will change throughout the next year, due to both technical improvements and the solution of some regulatory issues, which are now allowed to be softened to some extent (prepayment, etc.).

Attention - if you left the cash register unredeemed, then in addition to the problems that I listed in a separate article here, the following is added - if the unredeemed cash register does not contact the OPS, the Federal Tax Service Inspectorate will block it within 30 days, and to unblock it you will need to replace the FP - a fiscal storage device worth 7.5-8 thousand rubles. Therefore, leaving the cash register unpaid for a long time, in addition to the above problems (see link above), is now turning into direct costs.

You will definitely need to connect your retail outlet to the Internet. The minimum cost of connecting to the Internet for legal entities is usually from 1.7 tr. (with cellular version 450-550).

At the same time, I repeat, the online cash register will usually have two connection options (cellular/landline).

It is also necessary (in most cases) to update the cash register software at the point - to the latest version (as a rule, updates to cash register software, with some exceptions, must be purchased separately)

, such as the same 1s at the checkout and possibly in the accounting department.. Mandatory, the VAT rate must be unloaded from the program, if VAT is not used by the enterprise, then the 0th value is still transferred.

To enter your personal account, the owner of the cash register will need the skills of an advanced PC user, since you will have to make a number of settings in the PC, browser dictated by security standards, and only users who are familiar with a PC (i.e., advanced), or if there are any in the organization - programmers, sist. administrators.

In a significant number of cases, in order to set up a new online device in accordance with N 290-FZ - the new 54-FZ, you will have to separately purchase an additional electronic signature on an external medium

(usually a flash drive). Since those signatures that are used in accounting to sign and send reports to the NFTS, if they are not on an external medium, do not work as they should when registering a cash register, although they formally meet the requirements. Moreover, if the signature is on an external medium, then both the one that is used when submitting reports and the one that is used to participate in auctions works.

If there is no signature, then you will not register the cash register under the new regulations, although formally you can submit an application to the tax office in paper form, but the OFD (fiscal data operator) will still require your signature. Therefore, without options, it is better to purchase a signature in advance.

To register an online cash register yourself, you will also need to purchase a license for a specialized program for working with keys and signatures - Crypto Pro. Perform all actions very carefully, since, for example, missing a seemingly insignificant zero at the beginning of the fiscal registrar number, or simply any number/or an error in any of them in the whole list of fields will ultimately lead to at least a “premature” replacement of the fiscal drive (its cost is 7.5-8 thousand rubles)…

There are already practical cases of failed self-registrations with killed Fiscal Drives... What will happen next is scary to think about.

____________________________

UPD 10/14/2016 Updated:

At the moment, only 32 cars are registered - online KKT - State Register of KKM for 2021.

Be careful and clearly understand where and what you are buying, otherwise, instead of a cash register, you will buy a box that does not meet any requirements. And which you will not place anywhere except on the locker (at the moment, the unified all-Russian cash register register is still not working - the personal account in the Federal Tax Service is not yet ready).

The same applies to all kinds of improvements to the cash register, due to the fact that there is only one manufacturer of the fiscal drive that has received all the permits, in the whole of Russia.. Therefore, so far there are no improvements to the cash registers, literally at all (more precisely, the manufacturers have them, but it is impossible to say when exactly they will appear possible).

In addition, we have currently received permits i.e. Only 4 organizations became real legal “Fiscal Data Operators”. There are already almost dozens of them on the Internet. Be careful, don’t rush, the situation is unlikely to change until the end of October.

Also, most likely, with the introduction of new devices, all cash register software will have to be updated to the latest version.

____________________________

UPD Updated:

Well, we have waited for some specifics regarding the new cash registers, in continuation of the previous article about 54 Federal Laws. And so I would like to first highlight the main main points as they are currently understood, and then voice the current modest position of the inspectorate on this issue.

It is assumed that from 2.5 million pcs. cash register devices - cash register equipment in 2021 in the Russian Federation by 2021 the number of devices will double.

Total schedule for replacing old cash registers with new ones online

CCP for 2016-2017-2018 updated 54-FZ:

1. From July 15, 2016
   - registration of new - online cash registers with FN (- fiscal drive, instead of ECLZ) is allowed.
2. From February 1, 2017
   , registration of old cash register machines - cash registers - fiscal recorders and keypad cash registers with an EKLZ block - is prohibited. Actually, the registration of outdated models with ECLZ by this time will lose its meaning. Since the next time the EKLZ unit is replaced, the tax office simply will not give permission to replace it. Those. replacement of EKLZ in 2017 will be carried out until February 1, 2021. Plus see below.
3. From July 1, 2017
   , all cash registers will switch to the new operating regulations - with the Federal Tax Service, with the transfer of OFD data to the Federal Tax Service. Removal of the last old cash registers with the EKLZ block.
4. From July 1, 2021
   , both patent holders and UTII holders will be required to use cash register equipment. (that is, those who still have the right not to use it).

The owner of a cash register will need to enter into a mandatory agreement with the OFD (fiscal data operator) worth 3,000 rubles/year, who receives and transmits (using the Transport Layer Security (TLS) and Secure Sockets Layer (SSL) encryption protocols of fiscal data (sales receipts), and their processing, storage, and also, of course, transfer to the Federal Tax Service, i.e. automatically from the client’s cash desk through the OFD to the tax inspectorate service (FTS).

New cash abbreviations:

OFD

- this is secure and encrypted storage, processing of fiscal data, providing them both to the owner of cash register equipment through a special online monitoring and statistics account, and to the Federal Tax Service - the tax service with its online taxpayer account.

OFD (fiscal data operator)

Also _
separately
_ will help arrange the distribution of checks electronically - by email and/or SMS to the buyer (buyer authentication will be carried out by phone number or email address).

Client - the buyer gets the opportunity to check the legality of a specific check via the Internet in the office of the Federal Tax Service (tax office).

Instead of annual replacement of the EKLZ block, the new online cash registers use the Fiscal Accumulator (FN), with its similar EKLZ usually being replaced annually (whether VAT is applied or not will matter), the price will most likely be close - about 6-8 tons. R

Federal Tax Service of the Russian Federation

– (Federal Tax Service) carries out automated control.

FN

- stands for fiscal drive or in more detail means, reads as - Encryption (cryptographic) means of protecting fiscal data fiscal drive “FN-1” (currently only the first version is available).

FR

– fiscal registrar is a synonym in the current new realities = cash register (cash register equipment), or online cash register.

ECLZ

— electronic control tape is protected — an outdated electronic unit, its replacement at the box office will be carried out only until February 1.

Fourth stage - 2021

February 1, 2021 The seller must indicate the full name of the product or service on the cash receipt

The name must be clear so that the buyer knows exactly what he is purchasing.

For failure to comply with this requirement, serious fines are established: from 1,500 to 3,000 rubles for officials and from 5,000 to 10,000 rubles for organizations.

July 1, 2021 Transition of individual entrepreneurs to a new procedure for using cash register equipment

The deferment for individual entrepreneurs without employees is ending. Individual entrepreneurs, regardless of whether they have employees or not, from July 1, 2021 are required to use cash registers when selling goods, including their own production, performing work and providing services.

Taxpayers who switched to paying tax on professional income before the specified deadline are exempt from using cash registers , since calculations under this special regime are made through the “My Tax” application of the Federal Tax Service of Russia.

On August 6, 2021, the Federal Tax Service changes the requirements for online cash registers and fiscal drives

From August 6, 2021, it will be allowed to register and re-register a cash register only with a new type of fiscal storage device - FN-M. Only this FN supports fiscal data format 1.2 for the sale of labeled goods. But all cash register owners are required to use the new model FN at cash registers, even those who work without markings, in public catering or provide services.

Cash registers with a valid FN can be used until its expiration date by all entrepreneurs, even those who sell branded products. But after the old FN ends, it can only be replaced with a new one - the old-style FN has already been removed from circulation, and after August 6, 2021, it will be excluded from the State Register.

Changes in the State Register of Cash Register Equipment are also possible - if an online cash register cannot support FFD 1.2, it will be removed from the State Register of Cash Register Equipment and prohibited from use.

Who is exempt from CCT until 07/01/2021

For a number of taxpayers, federal legislation makes it possible to delay the transition to the new cash settlement system. These include individual entrepreneurs who meet the following criteria:

• do not have employees;
• sell goods of their own production;
• sell works or services.

At the same time, entities selling goods of their own production. Must work under UTII or OPS. Entrepreneurs who provide services to the population or perform work on a paid basis can work under any of the existing taxation systems.

FINES for working without an online cash register

If, during an inspection, the Federal Tax Service discovers that an enterprise is operating without a cash register, it faces a fine.

For individual entrepreneurs, the fine ranges from 25% to 50% of revenue received without a cash register, but not less than 10 thousand rubles.

For an organization - from 75% to 100% of unaccounted revenue, but not less than 30 thousand rubles.

If the violator continues to work without a cash register and his revenue has already amounted to at least 1 million rubles, the manager will be prohibited from holding this position for a period of one to two years, and the activities of the organization or individual entrepreneur will be suspended for up to 90 days.

How does the tax office identify violations when using cash register systems? In addition to inspections by the tax office itself, any buyer can complain to the Federal Tax Service that he was not given a check. For this purpose, the tax service has developed a mobile application available to everyone.

Regarding the current situation with the old cash registers:

Theoretically, it is possible to modify most of the old cash registers, but since it will be necessary to supplement it with a FN (fiscal drive) and a modem - a network card, or even change the main board of the device, the price of the issue will be quite significant (according to subjective estimates, from 20-25 tr. )

, and it will most likely make sense if the fiscal recorder is in excellent technical condition. But this aspect has not yet been completely resolved in some respects...

The state register of cash registers for 2021 - online as of the current moment is published here..

Travel check

Much also changes in the procedure for the appearance and transmission of a cash receipt, and in its content. So, a pharmacy visitor chooses a drug and expresses a desire to purchase it. According to the buyer’s order and the actions of the principal, a check is generated/issued. Under the new procedure, there will be much more information on the check - the list of information that should be present in it is available in Art. 4.7 of Law No. 54-FZ.

The check data - in fact, its electronic version - is recorded on the fiscal drive of the cash register, automatically verified and sent via the OFD network, from where the cash register receives a return message that the check has been accepted by the fiscal data operator. The operator stores all receipts electronically, and they are available to the tax service at any time. All this happens instantly - the head of the capital has just bounced the check, and it has already gone through all the described stages and is in the custody of the OFD and at the disposal of the Big Tax Brother, that is, the Federal Tax Service.

The number of details has been increased

The check must contain the details specified in Article 4.7 of Federal Law No. 54. Now a QR code has been added to them. If settlements are made between an individual entrepreneur and a legal entity, the following information must be included in the check:

• Full name of the entrepreneur or name of the legal entity.
• Buyer's TIN.
• Information about the state in which the item for sale was manufactured.
• Excise tax amount.
• Declaration number.

If these are transactions related to the transfer of winnings to the lottery, the receipt contains:

• Full name of the person participating in the game.
• TIN.

In addition, the tax office must now notify individual entrepreneurs and legal entities regarding the use of laws on cash register systems.