Vladimir Putin signed changes to the law on the use of cash register equipment

On July 1, the second wave of reforms in the use of cash register equipment will be completed. The list of organizations and individual entrepreneurs required to issue checks will expand.

We decided to tell in detail who is obliged to switch to online cash registers from July 1 of this year.

You will now have to purchase a cash register:

• organizations and individual entrepreneurs carrying out electronic settlements with individuals using the Client-Bank, Internet Banking and Mobile Banking systems;
• companies and entrepreneurs who have hired staff and work in the catering industry;
• enterprises and individual entrepreneurs deprived of the right not to use CCP due to changes in the preferential list of the Law on CCP.

Let's look at each category in more detail.

Who is temporarily exempt from online CTT

Now individual entrepreneurs using PSN are exempt from using cash registers. However, there are exceptions to this rule. CCP will continue to use individual entrepreneurs engaged in this work:

• Hairdressing services.
• Repair of household appliances, watches and metal products.
• Maintenance and repair of cars and motorcycles.
• Freight or passenger transportation (and water transport).
• Providing veterinary care.
• Physical education and sports activities.
• Hunting.
• Work related to medicine or pharmaceuticals.
• Rent something.
• Retail, catering.
• Making milk.
• Fishing.
• PC repair.

At the same time, individual entrepreneurs whose work is included in the above list can take advantage of the deferment. The duration of the deferment is 12 months. That is, these entrepreneurs may not enter CCP until July 1, 2019.

FOR YOUR INFORMATION! The cash register may not be used in automatic equipment when making calculations in which only the coin of the Central Bank of the Russian Federation appears. Entrepreneurs selling ice cream, milk, drinks (without alcohol), and drinking water through kiosks are exempt from using cash registers. Owners of libraries and paid parking lots received a similar exemption.

Who is completely freed

Individual entrepreneurs who meet these conditions are completely exempt from using CCP:

• Using the patent tax system.
• Not included in the list given in the previous section.

Let's look at examples of individual entrepreneurs who may not buy online cash registers:

• Sewing fur and leather clothes.
• Manufacturing of knitwear products.
• Dry cleaning.
• Laundry.
• Welding, installation.
• Glazing of loggias.
• Reception of glassware.
• Renting residential and non-residential properties.
• Repair, embossing of jewelry and costume jewelry.

Entrepreneurs exempt from using cash register systems are not completely exempt from confirming the transaction. They must give the buyer a paper that confirms the fact of payment. The document must contain the name, serial number and details specified in paragraph 1 of Article 4.7 of Federal Law No. 54. This document can either be handed out or sent by email.

New in the use of CCT

Fiscal storage: deadlines and fines

Let us recall that Federal Law No. 54-FZ of May 22, 2003 (hereinafter referred to as 54-FZ) directly establishes the requirements for a fiscal drive (FN), which must be used in a cash register.
Among these requirements is the validity period of the fiscal characteristic (FP) key, which is contained in the FN. Table 1. Cases of using FN with FP keys of different validity periods

If the organization (IP) is not directly named in any of these lists, any FN can be used. It seems that those for whom this is not necessary will be able to use a FN with a longer validity period of the FP key, if there are no corresponding restrictions in the FN passport (clause 3 of Article 4.1 of Law 54-FZ). For the use of a tax fund of a smaller capacity (for 13 months instead of 36 months), a fine is provided for officials - 1.5-3 thousand rubles, for organizations - 5-10 thousand rubles (letter of the Federal Tax Service dated February 12, 2018 No. ED-4-20 /2631).

Procedure for replacing FN

In mid-2021, there was a shortage of FPs with “long” terms, so regulatory authorities allowed all users to use FPs with a FP key validity period of at least 13 months. Now these terms are coming to an end. It’s quite simple to understand that it’s time to change the FN: one of the details will be included in the reports on the opening and closing of the shift (see Appendix No. 2 to the Order of the Federal Tax Service of Russia dated March 21, 2017 No. ММВ-7-20 / [email protected] ):

• “sign of FN resource exhaustion” (tag 1050), in printed form “FN RESOURCE LESS THAN 30 DAYS” - a sign that there are less than 30 days left before the FP keys in the FN expire;
• “a sign of the need for an urgent replacement of the FN” (tag 1051), in printed form “FN RESOURCE LESS THAN 3 DAYS” - a sign that there are less than three days left before the expiration of the FP keys in the FN;
• “FN memory full sign” (tag 1052), in printed form “FN MEMORY IS FULL” - a sign that the FN memory is more than 99% full.

If you do not replace the FN in a timely manner, the cash register will generate an error, for example 215 “The service life of the FN has expired.” It is impossible to use cash register systems in this mode, so conducting cash payments in this situation will be expensive: a fine for officials is from ¼ to ½ the amount of payments, but not less than 10 thousand rubles, and for organizations from ¾ to 1 amount of payments, but not less 30 thousand ₽.

Fiscal accumulators are available for 13, 15, 36 months. Order in advance to avoid the rush.

To learn more

Fiscal data format

When purchasing or replacing an online cash register, it is important to consider the format of the fiscal documents that will be generated. Currently, three formats are allowed: 1.0, 1.05 and 1.1. However, the 1.0 format will no longer be valid from 2021, and only 1.05 and 1.1 will be usable.

To generate checks in format 1.05 or 1.1, both the cash register (its firmware), the cash register software, and the FN must support the appropriate format. In addition, when registering a cash register, you must indicate that it generates documents in this format.

If the cash register does not allow the use of format 1.05 or 1.1, then when upgrading it, you will have to replace the FN, even if its FP key has not yet expired. After all, today regulations do not provide for the possibility of “upgrading” the format of fiscal data without replacing the drive.

A bill is currently being discussed, according to which replacement of the Federal Tax Service will not be required when switching from the format of fiscal documents 1.0 to 1.05 (letter of the Federal Tax Service dated January 19, 2018 No. ED-4-20 / [email protected] ). But until there is an affirmative decision, taxpayers should not count on this option.

VAT on the receipt

The mandatory details of a cash receipt include the VAT rate for all items of goods, works, services, as well as the total VAT amounts for each rate and the calculation amount excluding VAT (Clause 1, Article 4.7 of Law No. 54-FZ). However, there are often cases of calculations without VAT - for sales not subject to VAT, if the user is not a VAT payer, for example, when applying a special regime, etc.

What should be indicated on the check for such calculations?

The Federal Tax Service of Russia for Moscow responded as follows [email protected] Since there is no VAT, the tax rate and its amount for each rate do not need to be indicated on the receipt. But the settlement amount for the check without VAT (tag 1105) must be indicated.

Change of name from Federal Law No. 54

After adjustments were made, reference to electronic payment instruments was removed from Federal Law No. 54. Now the law is called “On the use of cash registers”.

The following definitions appeared in the Federal Law:

• Beneficial owner.
• Beneficiary.
• Cash register version.

A beneficial owner is an individual who owns more than a quarter of the entity's capital or can control its activities. In the context of the law, such owners are understood as cash register manufacturers, expert subjects, and fiscal data operators.

Fiscal data operator. Who is this, how to choose?

As noted above, the OFD is responsible for sending fiscal information. He is authorized by government agencies for such activities. The tax office does not have the technical ability to process and store terabytes of information - this requires an intermediary, which is the fiscal data operator.

The register of fiscal data operators, published on the tax website, consists of 18 organizations. You can enter into an agreement for the transfer of information with anyone. The prices are the same, the only difference is the convenience of working in personal accounts. But this is also a small problem. You will visit your account on the operator’s website less often - when paying for services and when adding new cash registers. Therefore, we will give advice: monitor operators for discounts and special offers and choose the most profitable one.

The list of application details required when registering a cash register has increased

Previously, in the application filled out when registering the device with the Federal Tax Service, it was necessary to provide the details specified in paragraph 2 of Article 4.2 of Federal Law No. 54. Now the list of these details has been expanded. In particular, these provisions have been added:

• Data on the operation of cash register systems when accepting money from the sale of lottery tickets, accepting lottery bets, and from transferring lottery winnings.
• Data on the operation of cash registers with automatic devices prescribed in paragraph 51 of Article 12 of Federal Law No. 54, device numbers.

The last details are used when registering cash registers intended for use with automatic devices.

Where is the best place to buy a cash register?

Let us tell you right away: it is better to do everything in one place. Purchasing, registering and connecting an online cash register consists of several stages. You can buy a device on every corner now, but that’s not even half the battle. The cash register needs to be connected to the Internet, registered with the tax authorities and concluded an agreement with the OFD.

Therefore, choose a supplier who will comprehensively carry out all this work. This will seriously save time. There are three ways you can go here:

1. Buy an online cash register from a fiscal data operator. Almost all of them offer a package solution to the issue. The kit includes the device itself, its registration with the Federal Tax Service and an agreement for sending data. The downside is a small selection of cash register models and lack of technical support. And yes, no one will teach you how to operate the device either.

2. Buy a cash register from a specialized company. The entire range of issues regarding the transition to online cash register will be covered here. After paying the invoice, specialists will come to the site and do everything themselves. In addition, you can pay for staff training and technical support for the first time. We strongly recommend doing at least the second one. The equipment and software for it are sometimes a little damp, so it periodically glitches. Technical support will allow you to quickly and efficiently resolve such issues.

3. Rent a cash register from the bank. Well, or buy it. Everything here is approximately the same as in the case of the fiscal data operator. But there are pitfalls. The fact is that rent is free only conditionally. Banks offer such things mainly to their clients, which means that at least you must have a current account open with this bank. As an additional service, you may be urged to enter into an acquiring agreement to accept payments using a bank card. And, again, no training or technical assistance.

Various small firms also sell cash registers. We won’t go there and we don’t recommend it to you: it’s expensive, time-consuming, and often unprofessional. Everyone wants to make money from the boom with online cash registers, and those who were selling smartphones yesterday have now switched to cash register equipment. Avoid such companies. Although we won’t paint everyone with the same brush: perhaps you will be lucky and find a good supplier. If you want to try your luck, please, we won’t interfere with you.

Clarification of the report submission sequence

The procedure for submitting a tax report indicating that a fiscal accumulator is being closed has been clarified. It may close due to theft, loss, or defective device. Now it is not necessary to submit a report to the Federal Tax Service when cash register equipment is lost due to force majeure, theft or breakdown due to defects. However, the fact of a drive failure due to defects must be recorded. For this purpose, documents from the manufacturer of the FN are used.

The deadlines for sending the device for examination and providing the corresponding conclusion have changed.

Why is this necessary?

Online cash registers were introduced to make financial transactions more transparent. This will increase efficiency in the fight against all kinds of gray schemes. In addition, checks will become easier - you will no longer have to visit retail outlets.

Everything mentioned above is a plus for businessmen themselves. First of all, there will be fewer visits from inspectors. In the future, the tax service plans to completely abandon audits and many forms of reporting. Transparency of operations will contribute to the “whitewashing” of business, which means that it will have to be conducted in conditions of fair competition. And finally, a modern cash register is a convenient tool for optimizing accounting costs. He can not only issue receipts, but also analyze sales and demand, and exercise remote control over the store.

A spoon of tar

Everything, as usual, comes down to money. Purchasing a device, setup and maintenance costs, purchasing a fiscal drive, paying for an agreement with the OFD, obtaining an electronic signature, registering a cash register with the Federal Tax Service... The introduction of new-style equipment is associated with costs that can be quite significant for a small business.

Nevertheless, the introduction of online cash registers is an inevitable process. And you should treat it not as an annoying expense, but as a contribution to the automation of your business.

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.

Who should checkout and who shouldn't?

The law makes an exception for certain types of activities and territories. In particular, cash registers will not be needed in the following cases:

• if the company or individual entrepreneur is located in places remote from communication lines (lists of such territories are approved at the regional level);
• if an activity is carried out, the specifics of which do not allow working with a cash register, for example, selling newspapers, peddling trade, selling ice cream, selling drinks by the glass, trading at weekend markets, looking after children and the sick, gardening, and so on.

Other companies and entrepreneurs must comply with the law and work through the cash register. From July 1, 2021, this requirement will apply to the following entities:

• using UTII or the patent system;
• providing services to the population according to BSO;
• accepting payments by payment orders into a bank account.

What should I do if I often have to work away from home?

There are times when a cash receipt needs to be punched, as they say, in the fields. This applies to delivery, taxi services (taxi drivers have also been switching to online cash registers since 2018), or the provision of services at home.

The answer to this question is simple - buy a mobile online cash register. It works completely independently and does not need power or an Internet cable. In addition, portable cash registers are very small and weigh almost nothing. This device can be placed in your pocket or bag.

We will not consider models of portable online cash registers - we have already written about this in detail. We'll give you just a couple of tips - don't forget to charge your battery on time and top up your personal account balance with your mobile operator. Most mobile cash registers access the World Wide Web via a cellular network.