According to Law 54-FZ “On the use of cash register equipment,” the deferment for online cash registers ends in 2021. Who should install the cash register and when? How to register and where to service a cash register? What information should I include on the receipt and how can I avoid fines?
The transition to work under a new order is not just about buying new cash register equipment. It is now necessary to enter the names of goods in receipts - from February 1, 2021, this is mandatory for individual entrepreneurs using the PSN, USN, and Unified Agricultural Tax. For this you need a cash register program. Our free application Cash Desk MySklad supports this and all other requirements of 54-FZ. Download and try it now.
How the payment process has changed with the introduction of online cash registers
Operators of fiscal data OFD appeared . These are intermediaries between the entrepreneur and the tax office.
Conventional cash registers are being replaced by modern online cash registers . Such cash registers can not only print paper receipts, but also generate electronic ones and send sales data for the OFD.
| Before the law | After the law |
| The buyer pays for the product/service | The buyer pays for the product/service |
| Money goes to the store | Money goes to the store |
| A salesperson at a regular cash register prints a receipt. | Online cash register generates an electronic receipt |
| The online cash register sends an electronic check to the OFD | |
OFD receives an electronic check and sends it to:
| |
| The tax office receives information about the sale from you | The tax office receives sales data from the OFD |
| The tax office can check the cash register only during inspections | The tax office can check the cash register in real time |
Major changes in the use of cash register equipment
Changes to 54-FZ were adopted 2 years ago as amended by 290-FZ dated July 3, 2021.
Replacing ECLZ
Previously, cash registers had to use an EKLZ unit (electronic control tape protected). This block recorded and stored all transaction data. Technical service centers (TSC) annually handed over these units to the tax authorities for reporting.
Now the cash registers contain another fiscal storage chip (FN). Each cash desk is connected to the Internet, and the tax office has access to transactions in real time.
CTO and hologram
To register a cash register, an agreement with the central service center is no longer required. Maintenance of cash registers becomes voluntary.
A hologram on a cash register is also not required.
Cashier's journal
Cashier-operator logs are no longer required. After entering online cash registers, the Federal Tax Service does not require the KM-1...KM-9 form.
Registration of CCP
Previously, a cash register (CRE) was required to be taken to the tax office for registration. Now you can register a cash register online on the official tax website.
https://www.nalog.ru/rn77/related_activities/reg_kkt/
Strict reporting form (SSR)
The BSO can no longer be printed or filled out by hand.
BSO and check are now one and the same. They have the same details and can only be printed at the online checkout.
Electronic check
The buyer himself decides which check to receive - paper, electronic or both. If the goods are paid for online, the buyer receives an electronic receipt.
Who needs an online cash register?
The Federal Law provides for a gradual transition to online cash registers for an increasing number of entrepreneurs. From July 1, 2021, online cash registers operating under a patent (PSN, UTII and service sector enterprises) must be used.
Increase in fines
Fines for failure to use online cash registers have increased significantly, to the point of suspending the activities of a legal entity. The amount of the fine is determined as the share of revenue received during the period without using the online cash register.
What if there is no Internet?
Not transmitting data online is allowed only where there is no Internet, this is how they write about it in 54 Federal Law of KKT
:
There is Internet in cities, so this relaxation does not apply to us.
New terms and concepts of 54-FZ on online cash registers
Online cash register
Externally, online cash registers are no different from older models of cash registers. Nothing has changed on the cashier's side. The online cash register can still print receipts, record and store information.
There are many different types of online cash registers for any type of business. We will talk about them below.
An online cash register is a new type of cash register that connects to the Internet to exchange data with the OFD (fiscal data operator).
Fiscal storage, FN
A fiscal drive is an electronic memory chip. A device installed in an online cash register. A modern analogue of EKLZ. The fiscal drive encrypts and stores sales data. The fiscal drive is universal, it is suitable for any cash register.
Previously, the tax office could see the company’s revenue only through an EKLZ audit. Now the Federal Tax Service can view revenue online by reading data from the fiscal drive remotely via the Internet.
Fiscal data operator, OFD
The fiscal data operator is an intermediary between the online cash register and the tax office. OFD processes checks, transfers them to the tax office, and provides buyers with access to electronic checks.
What are they needed for?
Due to the huge volumes of data being processed, the tax office would technically not be able to directly process information about each sale, connect and process requests from all sellers and buyers. Therefore, fiscal data operators were introduced, between whom information flows are divided.
Electronic check
An electronic check is an electronic equivalent of a regular paper check. It is generated by the online cash register. The buyer receives it by email or via SMS. If the buyer also receives a paper check, it contains a QR code with a link to the electronic check.
Electronic receipts are stored on the seller’s fiscal drive for tax access and on OFD servers for buyers’ access.
Why are online cash registers introduced?
To strengthen control over revenue
According to estimates, in 2015, about 2 billion rubles were hidden from taxes. By introducing online cash registers, it is planned to reduce the number of entrepreneurs who work “in the gray”.
Automate the work of the tax office and entrepreneurs
Most of the work with reporting and documents is now simplified and automated.
Reduce the number of checks
Since the Federal Tax Service receives all information online, the need for inspections will be significantly reduced. Information is analyzed remotely and automatically, so it does not require additional checks.
Automate work with requests
Work with requests from entrepreneurs will now take place in the tax office’s personal account. There you can also ask for clarifications of legislation on CCP issues and report violations.
Consumer rights Protection
The electronic receipt contains extended information about the product and the seller. You can also return goods using an electronic receipt even if the paper one was lost.
People's control
The buyer can check the receipt in the application or on the tax office website. If the amount in the check and on the website is different or there are any other violations, you can complain to the company.
Price control for basic goods
To combat unfair competition, prices for socially significant goods will be monitored: bread, milk, etc.
Remote registration
You can register a cash register remotely without visiting the tax office.
Cancellation of the agreement with the central service center
An agreement with a technical service center is no longer required. The company enters into it only at its own request.
Increased storage lifespan
EKLZ was replaced by a fiscal drive. The service life of the drive varies, but can be 36 months, that is, 3 years, for owners of a patent, UTII or service sector.
Tax deduction
Individual entrepreneurs on UTII and the patent taxation system will be provided with a tax deduction for the costs of purchasing an online cash register, subject to its registration in 2018.
When should you switch to online cash registers?
The transition to online cash registers is gradual; the list of enterprises that should use online cash registers is increasing every year. Almost everyone is switching to online cash registers, even those who previously issued BSOs, receipts and sales receipts.
Entrepreneurs who have previously worked with CCP
That is, if you have previously accepted cash, cards, or used payment terminals, you should switch to online cash registers.
Sellers of excise goods
Sellers of alcohol, tobacco products, gasoline, cars, fur products, etc. should switch to online cash registers.
Beer sellers
Beer is not excise alcohol, so standard transition periods are used for them. If you work for OSNO - in 2017, if for UTII with hired employees - in 2021.
Online stores
Online cash registers should be used to sell goods and services via the Internet. If delivery occurs through a courier, he must use a portable terminal. If a remote service is provided, an electronic receipt is sent.
Services sector
Online cash registers should be used by individual entrepreneurs and legal entities providing services: hairdressing salons, laundries, training centers, delivery services. To understand whether your activity belongs to the “service sector”, use OKVED2, OKPD2 and transition keys with OKUN.
Vending machines and payment terminals
Online cash registers are becoming mandatory for coffee machines and payment terminals. An exception will be mechanical vending machines for goods under 100 rubles.
Entrepreneurs under “simplified tax regimes”
Online cash registers should be implemented even for entrepreneurs using the simplified tax system, PSN and UTII.
When combining the simplified tax system and a patent
When combining the simplified tax system and the patent system, you are required to keep separate records. Starting from 2021, you punch checks according to the simplified tax system at the online cash register, but for UTII you do not use the online cash register until 2018–2019.
Deregistration of a cash register upon termination of activity
The amendments complement Art. 4.2 of Law No. 54-FZ with a new clause 18, which establishes the rules for deregistering cash registers upon termination of business activity.
According to the innovations, when the organization/individual entrepreneur ceases its activities, it will not be necessary to deregister the cash register. The cash register will be deregistered by tax authorities unilaterally.
That is, there is no need to send an application to the Federal Tax Service to deregister the cash register. The basis for deregistration of a cash register is an entry in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs about the termination of the activities of the organization/individual entrepreneur.
Who does not use online cash registers?
54-FZ provides for groups of entrepreneurs for whom it is not necessary to use online cash registers.
Hard-to-reach settlements
Regional authorities form lists of hard-to-reach areas in which CCPs are not allowed to be used. The lists do not include: cities, regional centers and urban-type settlements. But even if you do not use cash registers, you are required to issue a document that confirms payment.
LLC and individual entrepreneur for non-cash payments between themselves
If a company or entrepreneur pays another company or individual entrepreneur to a bank account, there is no need to punch a check. When paying in cash, you will need an online cash register. That is, if you work only by bank transfer, you will not need an online cash register.
Pharmacies in villages
Rural pharmacies in paramedic stations operate without a cash register. Organizations with a pharmaceutical license may not use CCP. activity if there are no other pharmacies in the locality.
Small business from the list in paragraph 2 of Article 2 of 54-FZ
May not use CCP
- People who care for children, the sick and disabled
- Canteens on the territories of educational institutions
- Retail distribution trade
- Organizations accepting glass containers
- Trade fairs
- Those who rent out their own home
- Shoe repair shops
- FIFA subsidiaries for ticket sales
- Markets without premises
- Key making workshops
- Credit organizations
CCP is not needed for sale
- Vegetables, fruits and watermelons piled up
- Postage stamps
- Travel tickets for public transport
- Ice cream in tents
- Milk and kvass from tanks
- Religious items
- Newspapers and magazines (if their turnover is more than 50% of all goods)
- Valuable papers
- Soft drinks on tap
Below we have tabulated the timing of the phased implementation of online cash registers in accordance with Federal Law 54.
At the same time, we recommend that you do not wait until the deadline and buy the cash register in advance so that you have time to connect and register it.
For legal entities
| Taxation system/type of activity | When it is necessary to ensure the transfer of data through the OFD and issue a detailed receipt |
| OSNO USNESKHN | 1.07.2017 |
| UTII (trade in goods) Patent (trade in goods) | 1.07.2018 |
| BSO (service provision) | 1.07.2019 |
For individual entrepreneurs
| Taxation system/type of activity | When is it necessary to ensure data transfer through the OFD | When to issue an itemized check |
| BASIC | 1.07.2017 | |
| simplified tax system | 1.07.2017 | February 1, 2021 July 1, 2021 (in case of trade in excisable goods) |
| UTII and Patent (there are employees) | 1.07.2018 | February 1, 2021 July 1, 2021 (if excisable goods) |
| BSO (service provision) Self-employed individual entrepreneurs (no employees) | 1.07.2019 | February 1, 2021 July 1, 2021 (for excisable goods) |
If you are in doubt whether you need to switch to using an online cash register and when, you can take a test on the Federal Tax Service website.
https://kkt-online.nalog.ru
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.
What is needed to switch to work under Federal Law 54
In order to switch to work through an online cash register, just buying a device is not enough.
What is required to get started using an online cash register?
Buy equipment
- Online cash register
- Fiscal storage
Organize an Internet connection
Register the cash register with the tax office
Select OFD, register devices and conclude a service agreement
Connect an online cash register to an accounting program
Organize technical maintenance
- Initial setup
- Troubleshooting
In July 2021, there was a shortage of drives and online cash registers. Entrepreneurs waited for equipment for 2 months, and prices increased by 1.5–3 times. At the service center there were queues for registration and setting up the cash register.
We recommend purchasing an online cash register in advance and implementing it not on the last night, but gradually. Six months before the deadline, the online cash register is implemented to print receipts and record goods. Then a fiscal accumulator is purchased in order to avoid the July annual price rise. And before July 1, you need to register with the tax office and conclude an agreement with the OFD.
The cost of implementing an online cash register
The cost of implementing online cash registers consists of the cost of hardware, the contract with the OFD and the cost of setting up the equipment.
| Online cash register | From 6000 rubles |
| Fiscal storage | For 13/15 months from 7,500 rubles For 36 months from 10,000 rubles |
| Contract with OFD | 3000 rubles per year |
| Setting up and connecting the device to the OFD and Federal Tax Service, if you do not have your own IT specialist | About 30,000 rubles |
Purchasing an online cash register
How do online cash registers differ from regular cash registers:
- The online cash register can generate and send electronic checks via the Internet
- The cash register must connect to the network and transfer all receipts to the OFD at the time of payment. Only those who live in areas remote from communications can work without the Internet.
- Has a connector for connecting a standard fiscal drive FN
- There must be a FN in the cash register building, which signs checks and encrypts the data. The cash register with EKLZ cannot be used.
- Generates extended receipts
- There are now 24 mandatory details, and previously there were 7. A QR code must be printed on the check, by which the client can see the electronic version of the document.
How to choose a suitable online cash register
There are a large number of different types of online cash registers. They are designed for different loads and are suitable for different types of businesses.
Below we looked at the main types of devices
| Autonomous cash registers are recommended for individual entrepreneurs for temporary use. With the help of these cash registers it is quite difficult to detail the nomenclature. Some cash registers have a web interface, which simplifies the task, but does not solve it completely. At the same time, sales analysis using such cash registers can be done at a very basic level | Smart terminals are equipped with simple software that allows you to create items, take into account product balances, and use various discounts and loyalty programs. We recommend such cash registers for individual entrepreneurs if you have less than 2,000 items and less than 100 receipts per day. This load turned out to be optimal for smart terminals. | Fiscal registrars are cash registers that do not work on their own - they need to be connected to an inventory or cash register program. They differ from each other in printing speed, the width of the cash register tape, the presence of ports for connecting to a computer, and the presence of an auto-cut. When choosing such a device, make sure that it is compatible with your program. | Mini devices for online stores and vending machines are small in size and weight. Compatible with common CMS systems 1C-Bitrix, Joomla, Drupal, WordPress and others. One cash register can process about 1,700 transactions per day with a peak intensity of up to 30 payments per second. For example, RP System 1FA | Online cash register rental, cloud solution In the data center or server room there is a farm of online cash registers, many smoothly operating devices For example, ATOL-online |
Purchasing a fiscal drive
The fiscal drive encrypts and stores sales data. This is a more modern analogue of EKLZ in the new online cash registers.
What does a fiscal drive do:
- Signs a check
- Encrypts information for OFD
- Decrypts data from OFD
- Stores transactions for the last 30 days
- Stores information about the online cash register and the entrepreneur
- Stores data about cashiers, opening and closing shifts
Which fiscal drive to buy
Fiscal drives differ in memory capacity. Cheaper ones for a service life of 13-15 months and more expensive ones for 36 months of work.
Service life from 36 months
- services sector
- simplified tax system
- UTII
- PSN
- Unified agricultural tax
Service life from 13 months
- seasonal business
- who works simultaneously in several tax regimes
- Individual entrepreneurs and LLCs on OSN
- sellers of excisable goods
- who does not transmit fiscal data to the OFD
- online stores and vending that use automated checkouts
Note!
Federal Law 54-FZ “On Online Cash Registers” specifies the minimum service life of the drive. Therefore, sellers of excise goods can use the accumulator for 15 or 36 months. But representatives of services or businesses using the simplified tax system cannot buy a financial tax for 13 months. For this, the tax office will issue a fine of 2,000 rubles.
In the summer of 2021, during the first wave of mass implementation of online cash registers, a shortage of online cash registers and fiscal drives arose. The Tax Service has temporarily allowed the use of fiscal storage devices with a shorter service life. What will happen in 2021 and 2021 is unknown. You will not be fined if you prove that you did not have the opportunity to buy a fiscal drive for 36 months, and therefore bought for 13.
After the end of its service life, you can replace the drive yourself. Used fiscal drives must be stored by the enterprise for 5 years.
Register of online cash registers and drives
Manufacturers of online cash registers and financial statements enter each piece of equipment into the tax service registers. Manufacturers submit models, serial numbers and information about the capabilities of technical devices to the Federal Tax Service.
When you buy a cash register or financial tax, you can make sure that your equipment has passed an expert assessment and is included in the register of the Federal Tax Service.
You can find registers of CCP and FN in the Registers tab, on the website kkt-online.nalog.ru
What to do if your fiscal drive breaks down
The amendments complement Art. 4 of Law No. 54-FZ with a new clause 8.1, which approves the procedure for action in the event of a breakdown of the fiscal drive. A drive failure here means the impossibility of reading all fiscal data from memory and generating a closure report.
Now the user will be required to hand over the broken drive to the manufacturer for examination. If the breakdown occurred due to a manufacturing defect, the examination is carried out free of charge.
Within five working days from the date of breakdown, the user of the cash register will have to submit an application for registration (re-registration) of the cash register with a new drive or to deregister it.
The manufacturer, within 30 days from the date of receipt of the broken fiscal drive, must conduct an examination and send its result to the cash register user and the tax authorities.
If data can be read from a broken fiscal drive, the user will be required to transfer this data to the tax authority within 60 days.
Fines for non-use of online cash registers in 2021
Penalties for online cash registers in Federal Law 54-FZ will depend on the amount of revenue for the period during which the company operated without an online cash register.
Now fines can be assessed without drawing up a protocol.
| Violation | How much will an individual entrepreneur or director be fined? | How much will the company be fined? |
| Work without an online cash register | From ¼ to ½ of revenue. At least 10,000 ₽ | From ¾ to 100% of revenue. Not less than 30,000 ₽ |
| Repeated violation and revenue for both times is more than 1 million rubles. | Disqualification for 1–2 years | Closing the store for up to 3 months. |
| The cash register does not comply with the law 54-FZ (for example, a smaller storage unit) | RUB 1,500–3,000 or warning | 5 000–10 000 ₽ |
| At the buyer's request, the seller did not transfer an electronic check or issue a paper one | 2,000 ₽ or warning | 10,000 ₽ or warning |
| Did not provide documents requested by the tax authorities | RUB 1,500–3,000 or warning | 5,000–10,000 ₽ or warning |
The tax office will issue a warning rather than a fine if two conditions are met:
- Individual entrepreneur or company is a small or medium-sized business entity. Large businesses are fined immediately.
- This is the first violation, or more than a year has passed since the last violation.
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Using cash registers for prepayment
The amendments complement Art. 1.2 of Law No. 54-FZ with a new clause 2.1, which establishes the rules for processing payments in cases where individuals make prepayments/advance payments for certain services. For example, when an individual presents a theater subscription, a public transport ticket, or uses a certain tariff package for communication and Internet services.
In accordance with the new rules, when making payments in the form of offset or return of prepayments and advances, organizations and individual entrepreneurs can generate one cash receipt (CSR). This check will contain information about all such payments for a day or another billing period. This period should not exceed a calendar month. The consolidated check will be sent to the Federal Tax Service for control purposes.
As for the cash receipt, the buyer, for example, of a gift certificate, naturally needs to be issued a receipt. Presentation of such a certificate for payment is a special case of payment in the form of an advance offset. And the bearer of the certificate (and this may be another person) does not need to issue any check.
