The third wave of amendments to the law is underway in 2019 54-FZ "On the use of cash registers". Who and when should set up an online cash register? How to register and where to service the CCP? What data should be indicated in the check and how to avoid fines?

The transition to work according to the new order is not just the purchase of new cash registers. In checks, now you need to punch the names of goods, so you need a cash register program. Our free application Cashier MySklad supports this and all other requirements of 54-FZ. Download and try it right now.

54-FZ. New procedure for applying CCP from 2018

• Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees on employment contracts received a deferment from online cash desks until 2021. In addition, couriers were relieved of the obligation to punch checks, that is, there is no need to carry cash registers with you, you can use it remotely. We answered in detail questions about the new amendments to 54-FZ.
• Now CCP is also needed for all types of non-cash payments with individuals. We told how to use the cash register, punch a check and make a refund.
• Since 2017, the scheme of work of trade organizations with the tax has changed - after amendments to the law 54-FZ "On the use of cash registers". Changes concern the majority of entrepreneurs. The new procedure for the use of cash registers assumes that sales data from each knocked out check must be transmitted to the tax office via the Internet through a fiscal data operator (OFD). With such an operator, you need to conclude an agreement.
• Entrepreneurs can now only use cash registers with a fiscal accumulator (FN). FN is needed to record and store information about the calculations that are carried out on the CCP. All cash registers allowed for use are included in the register of the Federal Tax Service. The tax authorities have already certified more than 100 new models of cash registers from different manufacturers. There is also a register of fiscal accumulators. Read more: cash registers in 2019 >>
• You can register an online cash desk at the tax office via the Internet, but only after signing an agreement with the OFD. But you can no longer apply to the CTO. The obligatory conclusion of an agreement with the maintenance center is no longer required to use the CCP. The entrepreneur himself decides whether to choose a central service center or another service center or do everything on his own.
• From January 1, 2019, the online cash desk must support fiscal data format 1.05 and a VAT rate of 20%. You can't work without updates. More about the transition to FFD 1.05 and VAT 20% >>
• Although the transfer of data to the tax office has become an online procedure, Law 54-FZ “On the Application of Cash Registers” does not contain provisions that it is not necessary to issue a paper check in 2019. At the request of the buyer, you need to send him a document by email or SMS in addition to the one printed on the CCP. An electronic check is equivalent to a paper one. In this case, the courier may not punch through the cash receipt. It is enough to show the buyer a QR code, by which an electronic one is downloaded. You do not need to carry a cash register with you: it is allowed to use it remotely.
• Since 2018, the CCP Law has required more data to be indicated in checks and strict reporting forms. For example, a list of broken goods (indicating prices, discounts), the factory number of the fiscal accumulator and the phone number or email of the buyer, if the document is transmitted in electronic form. New mandatory details of CCP and BSO checks in 2019 >>
• Entrepreneurs on a patent and UTII were also affected by changes in 54-FZ: since 2018, they also began to set up cash registers, although earlier they were generally exempted from using cash registers. Only individual entrepreneurs who sell goods of their own production, perform work or provide services and do not have employees on employment contracts received a deferral for online cash desks until July 1, 2021. All others, including UTII and a patent, are required to deliver a cash register by July 1, 2019. Read all about deferrals for online cash registers >>
• The cost of purchasing cash register equipment can be deducted from the tax - up to 18,000 rubles for each device. But not everyone.
• Since 2018, the CCP law has not affected everyone. Some organizations are completely exempt from the use of cash. Find out who can not bet online cashier >>
• You can also deregister a CCP without visiting the tax office - through your personal account on the website of the Federal Tax Service. But the tax can do it forcibly.
• Checks from payments to the current account. From July 1, 2019, an entrepreneur is obliged to knock out a cashier's check when payment is received from an individual to the organization's settlement account.
• Prepaid checks. From July 1, 2019, you will need to knock out two checks. One - upon receipt of an advance payment, and the second - upon the transfer of goods or the provision of services. The good news is that it's very easy in My Warehouse.

The use of cash registers in 2018-2019 - how it looks in practice

When the cash register is registered, the seller starts working with it. The use of CCP in 2018-2019 as a whole does not differ from the usual work. The buyer pays for the goods and receives a check - now also electronic. The fiscal registrar sends information about the sale or return to the fiscal data operator. OFD processes the information, sends confirmation back to the cashier, and the data to the tax office. All information is transmitted in parallel with the issuance of a check, that is, the customer service time does not change.

New rules for the use of cash registers in 2018 helped the state to make trade transparent. But for entrepreneurs, re-equipment of the cashier's place is an additional cost. The Ministry of Finance calculated that in 2018, CCP cost an average of 25,000 rubles. Online checkout for a store: how much it costs and how to save >>

At the same time, individual entrepreneurs on a patent and UTII can return up to 18,000 rubles for each cash register: since 2018, there has been such an amendment in the law on cash registers. To do this, you need to apply to the Federal Tax Service for a tax deduction. Moreover, you can get it not only for buying a cash register, but also for services for setting it up and connecting to the OFD. Tax deduction for the purchase of CCP: mandatory requirements >>

What threatens the improper use of cash registers in 2019?

The tax authorities have already issued the first fines for violating the requirements of 54-FZ. For non-use of a new cash register, an entrepreneur can be fined 25-50% of the amount spent past the cash desk, but not less than 10,000 rubles. Organizations - by 75–100%, but not less than 30,000 rubles. For the use of a cash register that does not comply with the requirements of the law, an individual entrepreneur faces a fine of up to 3,000 rubles, and a company - up to 10,000 rubles. In the event of a repeated violation, if the settlement amount exceeds 1 million rubles, the activities of the entrepreneur or organization may be suspended for up to 90 days.

Since July 1, 2018, there have been more fines for the incorrect use of cash registers. Amendments have been made to the Code of Administrative Violations - now they will also punish fictitious checks of cash registers. From companies they will be able to recover up to 40,000 rubles, from individual entrepreneurs - up to 10,000 rubles. The Federal Tax Service will also be able to fine for incorrectly indicated marked goods on a check or untimely transfer of fiscal data: organizations in the amount of up to 100,000 rubles, entrepreneurs - up to 50,000 rubles. If the individual entrepreneur or company is caught in violation again, and the settlement amount is more than 1 million rubles, the fine will be from 800,000 to 1 million rubles.

In addition, the tax authorities will have the right to block the work of cash desks that were used in violation. This will be possible in the presence of two witnesses or with the use of video recording.

What to do?

For some beneficiaries, the transition to the new operating procedure will end on July 1, 2019, but for most entrepreneurs it has already begun on July 1, 2018. Therefore, you need to buy equipment now. There is nowhere to postpone: keep in mind that the process may be delayed - the required cash desk may not be available, you will have to wait for delivery, registering the cash desk will also take some time. And then you will also need to set up a cash register, select and install a cash register program, check all this for compatibility and learn how to work.

The transition will be much easier and faster with a ready-made solution. We offer a turnkey online cash register: in one set - a cash register with a fiscal drive, a subscription to OFD and a convenient cash register program. You don't have to wait for delivery - all the equipment is in stock. We will help you set everything up and teach you how to work with the program. The solution is proven and reliable: last year it was already tested by our users who were in the first wave of online cash registers implementation.

Experts predict a shortage of fiscal accumulators in the market, which will lead to overpricing. According to the Chamber of Commerce and Industry of the Russian Federation, today FN is produced much less than cash registers, and delays in deliveries reach three months.

So start the transition right now - don't delay to a deadline. And MySklad will help save time, nerves and money. The cost of our "Economy" package is covered by a tax deduction. And our cash register program is compatible with new CCP models, does not require installation and expensive implementation, and is suitable for automating any number of retail outlets.

It's safe with us! MySklad is an official participant in the first experiment with online cash registers: a pilot project that was carried out back in 2015. Then, for the first time, a module transmitting data to the Federal Tax Service was installed on the first several thousand cash registers. The project was recognized as successful - and implemented throughout Russia.

Application of CCP under the simplified tax system in 2018-2019

For individual entrepreneurs, the use of cash registers under the simplified tax system in 2018 was necessary, as well as for legal entities. The right to defer until July 1, 2019 was granted only to those companies and entrepreneurs on simplified taxation that provide services to the public. Instead of using cash registers, they can still issue strict reporting forms to customers.

Application of cash registers in the provision of services to the population in 2019

No, in 2019 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to customers.

Will IP on a patent receive a deferral for the application of CCP in 2019?

See also the recording of our seminar, where Ivan Kirillin, head of the sales department of My Warehouse, spoke about the changes in 54-FZ.

Read

For retail chains and companies with a branch network

We offer connection and further technical support for retail chains with stores in different cities. Our offices are located in 49 cities of Russia and we can promptly go to each facility in case of failures.

List of cities with offices First BIT

54-FZ. New law on online cash registers

The main requirements for the cash register under the new law 54 FZ include: the presence of a fiscal drive in the cash register, which transfers electronic checks and other fiscal documents to the OFD; connecting the cash register to the Internet; generation of a check with details (name) of each position of the check and selected VAT rates for each position in the check; the ability to send an electronic check via SMS to the buyer's mobile phone number and much more.

Registering a cash register under the new law has become possible through the nalog.ru website without visiting the tax office. For the convenience of legal entities, the website of the Federal Tax Service has organized the "taxpayer's personal account" service, which allows you to track the operation of the cash register online.

The new law on KKM provides for a phased transition to a new order. The main stages of the transition:

From February 1, 2017 all newly registered cash registers (for organizations and individual entrepreneurs on DOS and USN) are registered in accordance with the new procedure (cash registers must be equipped with a fiscal drive and transmit sales information to the tax office through OFD). At the same time, organizations and individual entrepreneurs have the right to work on old CCPs (equipped with ECLZ), but only until July 1, 2017;

From July 1, 2017, organizations and individual entrepreneurs on DOS and USN can only work with cash registers that meet the requirements of the new law on cash desks;

From July 1, 2018 the requirements of 54 FZ become mandatory for individual entrepreneurs on a patent and organizations and individual entrepreneurs on UTII.

From February 1, 2021 Individual entrepreneurs on a patent and organizations and individual entrepreneurs on UTII are required to indicate in the receipt the names of goods (works, services), their quantity, cost per unit of goods, and the VAT rate.

The new law on cash desks has exceptions for certain types of activities that may not use the cash desk when settling with customers. These include: sale of securities; sale of travel tickets in public transport; trade in kiosks with ice cream and non-alcoholic drinks on tap; repair and coloring of footwear; seasonal trade in waddle vegetables; acceptance of glassware and salvage from the population, with the exception of scrap metal; renting out individual entrepreneurs, belonging to him on the right of ownership, residential premises, for rent and others.

54-FZ. Online cash desks

Trade automation: software, cash registers, scanners, scales

Legislation in trade

54-FZ: and what is the use of it for business

Until July 1, 2017, the vast majority of entrepreneurs involved in the retail business must upgrade their cash registers or purchase new ones - this is the essence of the amendments to the law “On the use of cash registers”. Now the main requirement for cash registers is an Internet connection and the availability of fiscal drives that will transmit information about all calculations to the tax authorities. Maria Pravdina, an expert at 1C, told about what will change for small businesses in the next two years and whether there are at least some advantages for Russian entrepreneurs in the new law.

What is the essence of the law on online cash desks

How the online checkout works

FTS website.

1C: Cash desk

• Important!

state register of cash register

electronic document management .

1C-OFD".

certification centers.

1C-Signature

project manager at 1C, an expert in the field of software for small and medium-sized businesses. Education: Faculty of Economic Cybernetics MESI. In the company "1C" - since 2006, he has been promoting services for automating management and accounting (including solutions for integrating 1C solutions with state information systems).

Registration of the cash register is carried out remotely, that is, you do not need to go anywhere and carry a cash register.

The process of registration and fiscalization of the cash desk must be taken very carefully. The fact is that if the process of fiscalizing the cash register - that is, when writing the registration number received from the Federal Tax Service into the fiscal drive - an error is made, then it can no longer be corrected. Such a fiscal drive will be corrupted. Therefore, this procedure is usually entrusted to specialists who know both the cash register and the fiscalization process.

Step five - connect the cash register to the Internet. This can be done both independently and with the help of specialists. There are no special requirements for the Internet.

The sixth step is to train the staff to work with the new cash desks and put them into operation. The procedure for working with online cash registers, in principle, does not differ from the usual one. But there are also some innovations. The cashier will have to be obliged to ask the buyer before breaking through the check if he would like to receive an electronic check. And in the case of such a desire - indicate in the program an email address or a phone number. A technical specialist or director will need to make it a rule to control the presence of unsent checks in the fiscal accumulator. This information is available, for example, in 1C trading programs, to which cash desks are connected. If there are unsent checks, you will need to deal with the Internet connection or the availability of the OFD. After solving the problem, right in the program, it will be possible to instruct the fiscal accumulator to send checks to the OFD.

For larger retail companies, more significant changes to business processes may be required.

Are there any advantages for business in the new law?

Despite the fact that, due to the new law that has come into force, small businesses will incur quite tangible costs and will be forced to restructure their work in many respects, this reform has a number of pluses and advantages.

The main beneficiaries of the new order will be entrepreneurs, whose income level depends not on the degree of cunning in relation to tax evasion, but on how useful a business they have created, how much customers value it, how well business processes are streamlined. That is an honest business.

Those for whom hiding revenue was a means of improving business efficiency will certainly suffer greatly. And the more expectations were placed on tax evasion, the more severe the blow will be dealt by the new legislation.

Other beneficial effects include:

No need to go to the Federal Tax Service for registration, re-registration, deregistration of cash desks - Now all this can be done remotely on the website of the Federal Tax Service.

Reducing the number of checks(in any case, it is declared). Since sales data will be automatically sent to the tax authorities, there will be no need for fiscal officials to conduct mass checks with employees directly visiting the checkout sites. Checks of cash registers and settlements will now be carried out in an automated mode.

It is also declared that You will be able to service cash registers yourself- without the usual expensive contracts with Technical Service Centers (TSC). But in practice this has not yet been confirmed. Cash desk manufacturers are trying to maintain the monopoly of their specialists on the maintenance of equipment, threatening to withdraw guarantees.

How to turn screw tightening to the benefit of your business

In the current situation, there are a few more points that should be taken into account.

"Reform 54-FZ" is not the first and not the last in the retail market. For several years now, there has been a strengthening of state control over the movement of goods, and information technologies are used very effectively for this.

So, only in 2015-2016, automated VAT control systems, EGAIS, and a fur labeling system were put into operation. Next in line in 2017 is the launch of a drug labeling system and electronic certification of fish, meat, milk and other goods subject to veterinary control.

At the same time, the control of commodity circulation becomes end-to-end - from the manufacturer or importer - to the final buyer.

Therefore, a business must at least correspond to the level of state automation - that is, be able to provide data in all areas of activity, and not just, as before, accounting reports and tax returns. And also - to be able to organize a high-quality accounting of commodity circulation, which does not contradict either accounting or tax reporting.

Perhaps now is the best time to think about the complex automation of your business.

Think about it, is it advisable now, when the Federal Tax Service sees your entire turnover, to keep a “loyal” accounting specialist on the staff of the company? With an increase in workload and responsibility for the result, isn't it time to transfer the task of fiscal accounting to professional outsourcers and thereby reduce the company's costs?

And one more thing: isn’t it time to use the information that you send to the Federal Tax Service anyway, for the benefit of business? For example, start monitoring inventory balances, analyze demand, plan purchases, and prevent the absence of popular goods on the counter and deposits of illiquid assets.

Availability and analysis of information on product distribution is an ideal basis for holding promotions, launching loyalty programs and using the entire range of popular retail technologies, even in the smallest retail outlets. And any commodity accounting system is suitable for solving these problems - for example, "1C: Retail" for 3,300 rubles with an unlimited free update or the mentioned new cloud "1C: Cashier" for 200 rubles per month.

What is the essence of the law on online cash desks

• From July 1, 2017, organizations and most individual entrepreneurs must use only new generation cash registers (online cash registers or cash registers with data transfer).
• From July 1, 2018, the use of online cash registers will also become mandatory for UTII payers and entrepreneurs on a patent.
• The peculiarity of the new cash desks is that all information about payments will be transmitted through the fiscal data operator directly to the tax office.
• Retailers will need to provide the required information on each cash receipt - including the name of the product (service) and VAT.
• Fines for improper use of cash registers are increased to 30,000 rubles, the statute of limitations is extended to a year.

Among the first to switch to new online checkouts are sellers of any alcohol-containing drinks (including beer, cider, mead, poire) and those entrepreneurs who have retailed alcohol in the provision of catering services and have not previously used fiscal technology.

This is due to the fact that this category of retail turned out to be at the crossroads of changes in two federal laws at once - and 171-FZ “On state regulation of the production and circulation of ethyl alcohol, alcoholic and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products”. Despite the fact that among the sellers of low-alcohol products there are many entrepreneurs on UTII and PSN, and according to 54-FZ they could switch to new cash registers only from July 2018, the requirements of 171-FZ oblige them to switch to online cash desks by April 1, 2017- go.

What will happen to violators of 54-FZ

The state has already provided for quite severe measures for non-use or improper use of cash registers.

According to the law, the non-use of cash registers will result in the withdrawal of proceeds received bypassing the cash register. So, officials will pay a fine in the amount of half the amount of the calculation carried out without the use of a cash register. Moreover, the fine cannot be less than 10,000 rubles. The stores themselves may lose almost all of the revenue received in this way (from 75 to 100% of revenue). The amount of the fine for legal entities starts from the amount of 30,000 rubles. Such a fine is expected for each fact of violation of the law.

Repeated violation will result in the disqualification of officials and administrative suspension of the stores. They will be disqualified for up to two years, and retail facilities will be closed for 3 months.

At the same time, the law increases the statute of limitations for bringing to administrative responsibility. The new term will be one year. Keep in mind that earlier this period was estimated at two months. At the same time, the tax authorities complained that it was often simply impossible to complete the proceedings within the legal time frame. Now it will become much more difficult for merchants caught in violation to avoid liability.

What will happen to cash registers that will not be replaced: The Federal Tax Service, in a letter dated December 30, 2016 No. ED-4-20 / 25616, warned that if the tax authorities identify a cash register that does not comply with the requirements of the law, it will be deregistered unilaterally without the user's application.

How the online checkout works

The new checkout, or online checkout, is very different from what salespeople are used to. Firstly, the usual cash register (EKLZ - secure electronic control tape) is replaced by a fiscal drive. This is a small device that stores information about all sales made at the checkout. The fiscal drive encrypts the data and sends it to the Federal Tax Service.

The declared cost of the fiscal accumulator is 8,000 rubles, but at the moment, due to the shortage, the price reaches up to 15,000 rubles. The service life of the device is 13 months

They promise that drives with a longer shelf life will also be available on the market - up to 36 months, but at the time of this writing, such drives have not yet appeared on the market.

The owner of the cash desk has the right to independently replace the fiscal accumulator after the expiration of the period of use. But, apparently, suppliers of cash registers will require certified specialists to do this - for example, as part of a cash register service contract. Otherwise, this may threaten to remove the cash register from the warranty.

The cash register must also be equipped with an interface for connecting to the Internet - wired or wireless (WiFi, mobile Internet).

Some cash registers can be upgraded to new standards. Some are not. This can only be found out from the manufacturer.

The cost of new cash desks is from 18,000 to 70,000 rubles, depending on the characteristics and capabilities. When buying, you need to pay attention to whether the fiscal drive is included in the declared price.

Who is a fiscal data operator and why is it needed at all

Legislatively, in the process of transferring data from the cash desk to the Federal Tax Service, a mandatory intermediary is provided - the operator of fiscal data, or OFD. These are companies delegated by the Federal Tax Service to collect information from the fiscal cash registers and broadcast it to their servers. The OFD register is published on the website of the Federal Tax Service. An agreement with OFD must be concluded for each cash desk. The cost of the annual contract is 3,000 rubles.

An important question is how quickly your check will be sent to the Federal Tax Service. The law does not require the immediate sending of a check to the OFD. This takes up to 30 calendar days from the moment the check is generated. Therefore, if the Internet “fell off”, nothing terrible will happen, unsent checks will be accumulated in the fiscal drive, and when the connection is restored, they will be sent to the OFD. But if the information is not transmitted within 30 days, the fiscal drive will be automatically blocked and the cash desk will stop printing checks.

Despite the presence of an intermediary, the owner of the cash desk is responsible for the timely transfer of data to the Federal Tax Service.

What data will be indicated in the new checks

The checks that will be issued by online cash desks contain much more information than before. Now it includes, among others, the following information:

• information about the seller's tax accounting system;
• settlement sign (incoming, returning, etc.);
• the name of the goods sold;
• the amount of the calculation with a separate indication of the rate and amount of VAT;
• form of payment (cash or electronic payment).

Also, a QR code will be placed on the check, by which buyers can use a special mobile application to find their check on the website of the Federal Tax Service.

The cash register receives most of the data from the program in which the company maintains inventory records. If there was no such accounting before, and only the total amount of the purchase made its way into the receipts, it is necessary to organize such accounting and ensure that the necessary data is uploaded to the cashier.

To do this, data synchronization is organized between the cash register and the accounting program (for example, 1C: BusinessStart): the nomenclature, current retail prices, discount data are transferred from the program to the cash register, and the sales report is loaded back. This is called the integration of the cash register with the program.

Such a trading application can be hosted on a computer or in the "cloud" - in an online service accessible to the user via the Internet.

There is a type of cash registers that can work autonomously, without being connected to a computer. Usually they are used by small retail outlets, couriers, traveling trade points, etc. They have one inconvenience - if there are quite a lot of goods, then it is difficult to put them in such a cash register and regularly change their prices.

Special "cloud" programs have now been developed for them, which help to download the nomenclature, quickly update retail prices after revaluation, and print labels and price tags. For example, the new cloud program "1C: Cashier", with an access fee of 200 rubles per month, is just designed to organize convenient work with such devices.

According to the new law, in addition to a paper check, the buyer can also receive an electronic one - just ask the seller to send a check by e-mail or SMS with a link to the check on the website of the Federal Tax Service. Cash registers do not yet know how to send SMS and e-mails, and usually this task is entrusted to either a trading program or OFD. By the way, 1C solutions have already implemented such features.

• Important! Both paper and electronic checks have the same legal force - that is, for any of them, you can return the goods to the store or confirm the expenses incurred (for example, payment for treatment for a tax deduction or reimbursement of expenses on a business trip). That is, if you have an electronic check, you can not be afraid of losing a paper one.

How to switch to work under the new rules: step by step

To switch to a new procedure for the use of cash registers, you need to perform the following steps:

The first step is to remove the old cash register from the register. This will have to be done the old fashioned way, that is, with a personal visit to the tax office.

Step two - upgrade the cash register or install a new cash register. Contact the manufacturer or supplier of your checkout to see if it needs to be upgraded. If the cash register cannot be upgraded, then you need to buy a new one. When choosing a model, keep in mind that the cash desk must be included in the state register of cash registers. In addition, it is useful to pay attention to whether the new cash desk works with an accounting program, for example, with 1C. You can also check the compatibility of software and equipment on the websites of cash desk manufacturers.

The third step is to conclude an agreement with the fiscal data operator. The choice of OFD is still small, in general, their conditions and prices are identical. They prefer to conclude OFD agreements in electronic form, that is, using electronic document management.

This will require an electronic signature. If you need free help in choosing and connecting OFD, you can use the 1C-OFD service.

The fourth step is to register the new cash register with the Federal Tax Service. Both the new and the modernized cash register must be registered with the tax authorities. To do this, you must create a personal account on the website of the Federal Tax Service and have a qualified electronic signature. You can get it in one of the certification centers.

To register a cash register, you can use a qualified electronic signature that an organization uses to submit reports to the Federal Tax Service. This CEP must be issued either to the head of the organization, or to a person who has the right to sign documents without a power of attorney (according to the Unified State Register of Legal Entities).

Your accountant may have such a signature. Or he may have the right to receive such a signature for free under the 1C maintenance agreement (in the 1C-Signature service). Therefore, before paying for a new signature, ask your accountant about this possibility.

We have collected all the useful information about online cash registers since 2017 in one publication.

In July 2016, Federal Law No. 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ "On the use of cash registers". Under the new rules, all cash registers must transfer electronic copies of checks online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with CCP - UTII and PSNshchikov. Online cash desks for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the article was written, several important changes to the law have come into force, and new clarifications have been issued by the Federal Tax Service.

Read the post for the latest information:

More on what's happening now:

What is an online checkout

Online cash register is a cash register that meets the new requirements:

• prints a qr-code and a link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a built-in fiscal drive,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers since 2017.

An online cash register is not necessarily a brand new cash register. Many manufacturers are finalizing cash registers that were released earlier.

For example, all cash registers and fiscal registrars of Wiki can be modified to an online cash register. The price of the upgrade kit is 7500 rubles. The total includes the cost of a fiscal drive (6,000 rubles), a nameplate and documentation with a new CCP number (1,500 rubles). Software updates at all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are entered in a special register of cash register models and approved by the Federal Tax Service.

How the online cash desk works and what should be on the check now

The process of selling at the online checkout now looks like this:

Online checkout contains:

If the buyer asked to send an electronic copy of the check, then the client’s email address or his subscriber number must be indicated in the paper one.

The address of sale varies depending on the type of trade. If the cash desk is installed indoors, then you must specify the address of the store. If trading is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the check.

The name of the cashier does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (OFD)- an organization responsible for the acceptance and transfer of fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to customers. The list of accredited OFDs is presented on the website of the Federal Tax Service.

Register of online cash desks is a list of cash registers ready to work under the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash registers contains 43 CCP models. The list is updated, anyone can see it on the tax website. Each specific cash desk is also entered in the register of CCP copies.

fiscal accumulator encrypts and transmits fiscal data to the OFD. FN came to replace ECLZ.

fiscal data- this is information about financial transactions carried out at the checkout. The technical requirements for the fiscal drive are described in the law, now there is one model of the fiscal drive available for purchase on the market. Each copy of the FN is also included in a special register.

Validity period of the fiscal accumulator for all entrepreneurs is different and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the CCP is obliged to keep the FN after replacement for 5 years. An entrepreneur can change the FN on his own. But in order to avoid problems with registration or replacement of a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can in your service center. The cost of FN is from 6000 rubles.

Agreement with OFD- a mandatory document under the requirements of the new law. Without it, it will not even be possible to register an online cash register. However, the owner of the cash desk can change the operator at any time. The cost of OFD services is from 3000 rubles per year.

Who should switch to online checkout

The transition to online cash registers takes place in several stages and affects:

• entrepreneurs who already use CCP,
• dealers in excisable goods,
• online store owners
• entrepreneurs providing services to the public and not using cash desks, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (BSO) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a kind of online cash register and it also transmits data online. .

Terms of transition to online cash desks: 2017-2018.

February 1, 2017	Owners of newly registered cash registers The transition to online cash desks begins and the replacement of ECLZ and the registration of cash desks in the old order are stopped.
March 31, 2017	All organizations and individual entrepreneurs that sell alcohol ! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash registers depending on the chosen taxation system.
July 1, 2017	Organizations and individual entrepreneurs on DOS, USN and ESHN After this date, cash desks with ECLZ cannot be used, all cash registers must work with a fiscal drive.
July 1, 2018	Organizations and individual entrepreneurs on UTII IP on PSN who sell retail and provide catering services IP on UTII if they have employees
July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, except retail trade and catering IP on UTII without employees who sell retail or provide catering services Organizations and individual entrepreneurs providing services or performing work, subject to the issuance of a BSO to the buyer

Very often, entrepreneurs ask the question: “If a company operates on two taxation systems, the simplified tax system and UTII, when to switch to new rules?”

From July 1, 2017, taxpayers on the simplified tax system must use the online cash register. Parallel tax regimes play no role. In addition, a separate check is made for each mode.

Who is exempt from online cash registers

As before, the following are exempted from working with cash desks: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting their own housing, organizations with non-cash payment, credit organizations and companies engaged in the securities market, conductors and catering establishments in educational institutions.

Religious associations, traders of handicrafts and postage stamps can also continue to work without CCP.

Entrepreneurs in hard-to-reach and remote areas can work without a cash desk. True, the list of such areas is determined by local leaders.

How to switch to online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future work of a business, and should be approached responsibly.

The main thing is not to delay. If you are planning to make the transition, let's say, in late spring, then there is every chance that you will be late with the transition to the online checkout by July 2017.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs postpone the modernization of equipment until the last moment. This gives rise to many difficulties: online cash register manufacturers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legitimate trade. Well, or trade with the risk of getting a fine.

So that replacing a cash register with an online cash register does not cause trouble, we recommend that you address this issue now.


Select an online cash desk to switch to 54-FZ
Solutions for any business

The procedure for switching to online cash registers

So, to move smoothly to the online checkout, plan thoroughly and proceed in stages:

1. Find out if existing equipment can be improved

Contact your box manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

Add to this amount the work of the TsTO (or ASC) to finalize the CCP. Although registering a cash register and a drive on the website of the Federal Tax Service is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for the replacement of the drive.

If your cash register can be improved, do not rush to rejoice. It is often better to buy a new online cash register than to remake old cash registers (the cost of reworking some cash registers is comparable to the cost of a new cash register).

In order not to waste your money, do a little market research. Find out how much it costs to upgrade a cash register on average in the market (from different manufacturers), how much a new online cash desk costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny refinement costs an additional 100 rubles, this is a reason to think and look for alternatives.

2. Check if the equipment you are considering is in the register of the Federal Tax Service:

• Checking online cash registers is a service of the Federal Tax Service for checking copies of cash registers.
• Checking fiscal drives - a similar service for checking fiscal drives (so that you don't get sold a broken or already used drive).

3. Schedule ECLZ Replacement

In order not to overpay for the work of the ECLZ, specify when its service life ends. At the end of the ECLZ, it is better for you to immediately install a fiscal drive and go to online cash desks.

4. Swipe the Internet to the store

The Internet for the online cash register must be stable. Check if the ISPs in your area have special rates (you can also consult your ASC). Find out what works for you: wired internet or Wi-Fi modem.

5. Check for cash program updates

If you work with cash register software, for example, with an accounting system, be sure to find out if it will be finalized to work according to the new rules, whether it is compatible with the online cash register, how much the revision will cost and when it will be carried out. Wiki's cash desks work with all inventory systems for free - this is our basic functionality.

After all the preparatory work, decide when you will switch to the online cash register.

6. Remove the old cash register from the register of the Federal Tax Service

Contact your TsTO and remove the report from the ECLZ. Write an application for deregistration and go to the tax office. You should have a cash register owner card with a deregistration mark on your hands.

7. Choose an OFD and conclude an agreement with it

This is a prerequisite for registering an online cash register. Explore the options, conditions and service provided. The OFD Agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to draw up paperwork or go to the branch.

After the conclusion of the contract, feel free to proceed to the final part - registering an online cash register.

8. Register an online checkout

The new law allows two options for registering an online cash register: classic and electronic.

The classic way is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After a while, you will be given a registration number.

The electronic method of registering an online cash register allows you to save time. To set up an online cash register, you will need a digital signature. Get it in advance at any certification center.

How to register an online cash register:

1. On the site nalog.ru, register in your personal account.
2. Fill out an application on the FTS website.
3. Enter the registration number of the online cash register and fiscal accumulator.
4. Fill in the details of the OFD.

If you did everything correctly, the Federal Tax Service will issue you a CCP registration number. .

New fines

The Federal Tax Service will fine for violations of the new rules. Collections will begin on February 1, 2017. The amount of penalties: from 3,000 rubles to the prohibition of trade.

The procedure for filing an administrative violation has become easier. For the first violation, in some cases, a verbal warning is possible, but for a second violation, trading is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, follow all the requirements of the new legislation.

How to choose an online checkout

First of all, make your own list of checkout requirements. Answering simple questions about your outlet will help you decide on the requirements.

Are you going to use the cash register as a business automation tool? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a checkout that at least knows how to upload sales data to Excel spreadsheets.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash desk should be adapted for EGAIS, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or staff IT specialist? Now the cash desk is an IT system, which includes not only a cash register, but also an Internet connection, a connection with the OFD and a cryptographic tool. If you do not have an employee in your staff who can carry out prompt diagnostics of the entire system in the event of a breakdown, then it makes sense to conclude an agreement with a service center.

Having decided on the main characteristics, you can make a decision.

Example: choose a checkout for a convenience store

Let's say you have a small convenience store with a range of beer and other weak alcohol. Trading is going well, but you want to increase sales without freezing large sums of goods. In the state you have 1 cashier, you personally replace him.

It turns out that you need a cash desk that supports EGAIS, work with commodity accounting systems, and you will need technical support.

The Wiki Mini F cash desk is suitable for you - it fully complies with the requirements of 54-FZ, has all the functions necessary to work with EGAIS and is compatible with all commodity accounting systems. Technical support will be provided to you by a regional certified partner, from whom you will buy a cash register.

Example: choose a cash desk for a hairdresser

Or in other words: you have several hairdressing salons around the city. Naturally, you do not sell any alcohol and are not going to. You collect information about customers in a common CRM system. There is a computer engineer on staff who sets up this system and helps to solve other technical problems.

In this case, a budget kit is enough for you: KKT Viki Print 57 F and the Viki Micro system unit. Your technical specialist will find all the necessary instructions in the Dreamkas support section and the OFD that you choose.

If you do not have an ordinary hairdresser, but a premium class salon, then the Viki Classic and Viki Print 80 Plus F kit is more suitable for you - it does not differ much in functions from budget cash desks, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online checkout

The requirements of 54-FZ and EGAIS are fully met by Wiki's box office.

Update from 04/08/2019. Please note that a new draft law is currently under consideration to defer the use of online cash desks for individual entrepreneurs without employees who provide services / work or sell goods of their own production. Read more about this news here: Update dated 06/07/2019 The law has been adopted and entered into force. More

Good afternoon, dear IP!

Finally got to the blog. And the occasion appeared, frankly speaking, an important one. On July 3, 2018, bill No. 344028-7 was adopted, about which I wrote several times earlier:

You can read 192-FZ in full, but since my blog is intended for individual entrepreneurs, I will highlight the most important thing for individual entrepreneurs. I emphasize that this is not a complete overview of the changes, as there are quite a few of them. Here, only a squeeze of the most important thing, for ordinary individual entrepreneurs.

I am sure that very soon all kinds of letters from the Federal Tax Service and the Ministry of Finance will fall, as if from a cornucopia =). Therefore, follow the news of the blog, as we will return to this topic more than once. With particular interest, I am waiting for an explanation about payment by an individual through a cashier-operator in a bank, but more on that later.

About cashless payments

There were a lot of disputes about non-cash payments from individuals to the accounts of individual entrepreneurs and legal entities both on my blog and on the forums. Finally, everything more or less cleared up.

In short, for non-cash payments from individuals, it is necessary to use an online cash desk:

5.3. Users when making payments non-cash, excluding the possibility of direct interaction of the buyer(client) with a user or a person authorized by him and not subject to the provisions of paragraphs 5 and 5.1 of this article, are obliged to ensure the transfer to the buyer (client) of a cash receipt (strict accountability form) in one of the following ways:

1) in electronic form to the subscriber number or e-mail address provided by the buyer (client) to the user, no later than the period specified in clause 5.4 of this article;

2) on paper along with the goods in case of payment for the goods without sending the buyer such a cash receipt (strict accountability form) in electronic form;

3) on paper at the first direct interaction of the client with the user or a person authorized by him in case of payment for works and services without sending such a cash receipt (strict accountability form) to the client in electronic form.

5.4. When making the calculations specified in paragraph 5.3 of this article, a cashier's check (form of strict reporting) must be formed no later than the working day following the day of settlement, but no later than the moment of transfer of the goods.

As you can see, there are even specific deadlines for issuing a cash receipt when paying by an individual to the account of an individual entrepreneur or legal entity. It is also clear from the text of the law that for any non-cash receipts from individuals to the IP account, you will have to use an online cash desk.

True, when paying at a bank on a paper receipt (payment order) through a cashier-operator, a delay is given until July 1, 2019.

The fact is that at the very end of the text of the law there is another very important point:

4. Organizations and individual entrepreneurs when making settlements with individuals who are not individual entrepreneurs in a cashless manner (except for settlements using electronic means of payment), settlements when accepting payment for housing and communal services, including contributions for major repairs, when offsetting and returning advance payments and (or) advances, when providing loans to pay for goods, works, services, when providing or receiving other consideration for goods , works, services has the right not to use cash registers and not to issue (send) strict reporting forms until July 1, 2019.

As I understand it, this paragraph of the law also applies to those cases when an individual pays to an individual entrepreneur's account through a cashier-operator at a bank on a receipt or on a payment order.

It will be interesting to wait for clarifications from the Federal Tax Service and the Ministry of Finance, since previously these departments have repeatedly advocated that when paying by this method, it is necessary to use an online cash desk (I have already written about this many times on the blog, I will not repeat it).

There is also an acute question of how to determine exactly how an individual paid for a product or service. It is not always possible to do this on a bank statement. And if there are VERY many such payments from individuals? How can they be divided among themselves by payment methods?

And, it is likely that, with a possible check by the Federal Tax Service, it will be necessary to prove that the individual paid exactly on a paper receipt or on a payment order through a cashier-operator at a bank. You need to be ready for this. But how? To make a video of how your client pays at the bank? Ask him for scans of receipts?

By the way, it is strange that ESP is mentioned at all in this law ...

In short, I personally still have questions about payments from individuals to an individual entrepreneur's account through a cashier-operator at a bank. And readers, I think, too.

I remind you that you can subscribe to my video channel on Youtube using this link:

Also, some types of activities on the PSN will generally be exempted from the use of online cash desks:

Good news for IP on PSN. But not for everyone.

Individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs carrying out the types of entrepreneurial activities established by subparagraphs 3, 6, 9 — 11, 18, 28, 32, 33, 37, 38, 40, 45 — 48, 53, 56, 63 paragraph 2 of Article 34643 of the Tax Code of the Russian Federation, may carry out settlements without the use of cash registers, subject to the issuance (sending) to the buyer (client) of a document confirming the fact of the settlement between an individual entrepreneur and the buyer (client), containing the name of the document, its serial number , the details established by paragraphs four to twelve of paragraph 1 of Article 47 of this Federal Law.”;

So, it is proposed to exempt individual entrepreneurs on PSN from the use of online cash registers with the exception of activities: 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 paragraph 2 of Article 346.43

What are these types of activities that will NOT exempt from the use of online cash registers for IP on a patent?

• Hairdressing and beauty services;
• Repair and maintenance of household radio-electronic equipment, household machines and household appliances, clocks, repair and manufacture of metal products;
• Maintenance and repair of vehicles and motor vehicles, machinery and equipment;
• Provision of road transport services for the transportation of goods by road;
• Provision of road transport services for the transportation of passengers by road;
• Veterinary services;
• Conducting classes in physical culture and sports;
• Provision of services for the transportation of passengers by water transport;
• Provision of services for the carriage of goods by water transport;
• Hunting management and hunting;
• Engagement in medical activities or pharmaceutical activities by a person who has a license for these types of activities;
• rental services;
• Retail trade carried out through the objects of a stationary trading network with a trading floor area of ​​​​not more than 50 square meters for each object of trade organization;
• Retail trade carried out through objects of a stationary trading network that do not have trading floors, as well as through objects of a non-stationary trading network;
• Catering services provided through public catering facilities with an area of ​​​​a visitor service hall of no more than 50 square meters for each public catering facility;
• Catering services without a customer service hall;
• Production of dairy products, bakery products;
• Commodity and sport fishing and fish farming;
• Repair of computers and communication equipment;

I emphasize once again that individual entrepreneurs on the PSN that are on the list above are NOT exempt from the use of online cash desks, even if they received a deferral before July 1, 2019 (). You will still have to start using online cash registers from July 1, 2019, even if there is a delay now.

The rest of the individual entrepreneurs on PSN (not from the list) are completely exempt from the use of online cash desks, but on condition, I quote:

issuance (sending) to the buyer (client) of a document confirming the fact of the settlement between an individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details, established by paragraphs four - twelve of paragraph 1 of Article 4.7 of this Federal Law

And I repeat once again that back in 2017 a law was published that gave a deferment for individual entrepreneurs on PSN / UTII until July 1, 2019 (there are articles on the blog).

What other individual entrepreneurs will be exempted from online cash desks?

In order not to copy 54-FZ here, I am sending you to read Article 2 of this law. The latest version of 54-FZ is already in the "Guarantor" and "Consultant".

P.S. As I wrote above, I feel that more than once or twice I will have to return to this topic, since everything related to 54-FZ is extremely confusing and complicated. Many reservations, references to other laws, etc. and so on. In short, to be continued, stay tuned.

Best regards, Dmitry.

Dear readers!

A detailed step-by-step guide to opening an IP in 2020 is ready. This e-book is intended primarily for beginners who want to open a sole proprietorship and work for themselves.

It's called like this:

"How to open an IP in 2020? Step by step instructions for beginners"

From this guide you will learn:

1. How to draw up documents for opening an IP?
2. Choosing OKVED codes for IP
3. Choosing a taxation system for individual entrepreneurs (a brief overview)
4. I will answer many related questions.
5. Which supervisory authorities need to be notified after opening an IP?
6. All examples are for 2020
7. And much more!

about the author

I created this site for everyone who wants to start their own business as an individual entrepreneur, but does not know where to start. And I will try to tell about complex things in the most simple and understandable language.

Sergey

Dmitry, hello. Really incomprehensible.

So is it allowed or not? Yes, I think so. I quote below your text in abbreviated form.

individual entrepreneurs, when making settlements with individuals who are not individual entrepreneurs, in a cashless manner (with the exception of settlements using electronic means of payment), ... .. have the right not to use cash registers and not to issue (send) forms of strict reporting up to 1 July 2019.

Or do you still have doubts? It is interesting FOR THE GOODS, for example, the sale of a car, and payment through a bank teller on a payment order from an individual to an individual entrepreneur. Need a checkout? It turns out no? Or how? We are waiting for letters from the Ministry of Finance with explanations?
What is your opinion?

Sincerely

Dmitry Robionek

Sergey, good afternoon

I don't think it needs to be applied. And as the Federal Tax Service and the Ministry of Finance think, I don’t know yet)
After all, last year they wrote in several letters what they needed ....
On the official website of the Federal Tax Service there was news on these amendments, but not a word on this particular issue:
nalog.ru/rn77/news/activities_fts/7583812/
Surely they will soon write in the light of new events, so to speak. There were also questions (personally for me), which were voiced in this material.

Sergey

Dmitriy.
I also understand that the cash register is not needed, judging by what is written.
But I would like to be sure about it.
Plus another moment. I quote.
“excluding the possibility of direct interaction of the buyer (client)” This means that the cash register is not needed in cases where, on the contrary, there is close interaction with the client in the bank and with the operator by bank transfer and transfer by payment order.
What do you think?

While there will be news on this topic for the Ministry of Finance, etc., please announce it here on your website.

Thank you in advance

Sincerely

Dmitry Robionek

Yes, as soon as there is information from the Federal Tax Service or the Ministry of Finance, I will write right away.
I monitor this topic, because this question pops up in the comments all the time.
But it’s already good that the law clearly states this (what should not be applied).

Paul

Hello Dmitry!
“... subject to the issuance (sending) to the buyer (client) of a document confirming the fact of the settlement between the individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law ... !

And where can I see a sample of a new type of BSO and where can I print them?

Dmitry Robionek

Pavel, good afternoon
I do not have such a sample yet ... the law is quite fresh. But the required details can be found in clause 1 of Article 4.7 of Law No. 54-FZ
Just look at the latest version of 54-FZ. In the Consultant or in the Guarantor.

Hope

Dmitry, I contacted the Federal Tax Service about BSO forms. This document must contain the following information:
Title of the document
Serial number of the document, date of issue (six-digit number and series, printed in a typographical way)
Name for the organization (full name - for individual entrepreneurs)
Tax identification number
Name and quantity of paid goods, services, works
Amount of payment made in cash or using a payment card in rubles
Position, full name of the person who issued the document and his signature.
Done in typography. I ordered from a print shop. I ordered self-copying. You also need a BSO accounting book, laced and numbered.

Konstantin

I can’t believe something about the typographic method .. When I go to some event, I buy a ticket online, they give me an electronic ticket, I don’t think that it is in printed form somewhere, I print the ticket and present it at the entrance.

Tatiana

If a client pays for the service in a non-cash form to the current account of an individual entrepreneur through his Sberbank online, do you need a cash desk in this case? And indeed, how should an individual entrepreneur know how the client paid - through a bank teller or through his online account?

Dmitry Robionek

If a client pays for the service in a non-cash form to the current account of an individual entrepreneur through his Sberbank online, do you need a cash desk in this case?

Sergey

Dmitry, your quote from the Law in part 2.1 is incorrect!

2.1. Individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs carrying out the types of entrepreneurial activities established by subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, can carry out settlements without the use of cash registers, subject to the issuance (sending) to the buyer (client) of a document confirming the fact of the settlement between an individual entrepreneur and the buyer (client), containing the name of the document, its ordinal number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law.

You have missed some of the activities on the patent that will not be released from the KKM!

Novel

So I didn’t find myself in these lists, I provide tutoring services for individual entrepreneurs on PSN. I didn’t understand whether I was released or not from the online cash register (the last thing I knew before reading your article was only about the postponement until 01/07/19).

Elmira

hello dmitry.

Larisa

Good afternoon, Dmitry! ?

Dmitriy

Dmitry, good afternoon. I am an individual entrepreneur at the USNO, furniture production, since 2015 I have been working only for cash with the population according to strict reporting forms. Please tell me I'm doing everything right, or something has changed for me?

Vladimir

Hello. I still can’t figure it out - an individual entrepreneur without employees on UTII (repair of vehicles). Works only under contracts with legal entities, payment to the current account of the individual entrepreneur. Need a cash register from July 2019?

Dmitriy

Good afternoon, Dmitry!

We just can’t figure out what an automated BSO system is and how it differs from a cash register?

In fact, nothing, but why even introduced this name?

We do not understand the meaning of the automated BSO system.

Now the organization issues paper forms of strict reporting, printed in the printing house. When using the cash register in the BSO automated system mode, will the exact same checks be generated as in the normal mode? Those. in this case, the check and the BSO will become the same thing?

According to the law, the organization has a delay until 2019 to use the online cash register. But we are told that we are obliged to use the automated BSO system if payments are made through a bank or on a website using payment cards.

When registering a cash desk in the tax office, there is an item in the application that you can select:

Checkout mode - used only for the provision of services (when registering an automated BSO system)

What does this item provide? What changes from whether we choose an automated BSO or a regular cash register?

Dmitry Robionek

Dmitry, as far as I know, now they are simply not for sale (automated BSO systems). Online checkout only. (if I'm wrong, correct me)
But from what I read, I concluded for myself that automated BSO systems should not differ much from online cash desks ...
That is, I don’t see much point in buying automated BSO systems. It is better to immediately set up an online cash register.

Dmitriy

The checkout module has an “automated BSO system” mode of operation, but those support said that it is no different from a regular checkout) They said that this item was for the tax. In general, it seemed to me that the cash register manufacturer himself did not know why this was.
A useless norm, because no way to use it.

Elena

Dmitry, thank you for the article!
Did I understand something correctly, or did I misunderstand: an individual entrepreneur on the simplified tax system without employees, providing social services to the population (psychological consultation) - may not use an online cash register if he receives money for a service from an individual by bank transfer through Sbeobank online, for example, and write out BSO (this is just the possibility of direct interaction of the buyer)? ..
I'm talking about those cases when a client receives a BSO for a service on the day it is provided, simply does not have cash with him and pays for the service with a card on the day the service is provided? ....

Dmitriy

Hello, Elena! You write that you write out the BSO. Could you tell me what it means? BSO is not an electronic check. Can it be issued without an online cash register? I'm going to register as an individual entrepreneur on the USN, and I'm studying the issue in advance to be ready. I am also going to consult a psychologist.

Ilya

Hi all! I'm an IP on USN. I provide services to the public. wrote a letter to his tax office about the procedure and timing of the application of cash desks. The tax officer answered me that I could not use the cash desk until the age of 19, subject to the issuance of the BSO FL and the receipt of payment from the legal entity or individual entrepreneur to the current account. There are BSOs, a current account too.

Natalya Alexandrovna

Dmitry, hello! I am your subscriber. Tell me, I'm an individual entrepreneur, a speech therapist, without employees, I've been working on the simplified tax system 6% for the 4th year. I issue BSO. Do I need to switch to PSN or can I stay on USN for now? I really don't want to deal with the cashier! The income is not big enough to spend that much.

Dmitry Robionek

Natalia, why switch to PSN?)
If you are on the simplified tax system, without employees, you provide services. You accept cash and immediately issue BSO, that is, a delay until July 1, 2019.
And there, you see, something else will change.

Dan

Part 8, Article 7 of Federal Law No. 290-FZ of July 3, 2016: organizations and individual entrepreneurs performing work and providing services to the public (with the exception of organizations and individual entrepreneurs that have employees with whom labor contracts have been concluded that provide catering services) …
Exceptions (from those who have the right to apply BSO until 07/01/2019) only for individual entrepreneurs and organizations with mercenaries working in catering.
Or is there something I don't know?

Sergey

Dmitry, good afternoon!
Thank you for your site and your answers.
I am an IP on a patent - a tutor.
I issue BSO when paying in cash. So all the same, if the payment is from card to card, can BSO be applied, or do you need an online cash desk from July 1, 2018?

Irina

Dmitriy! Good afternoon
I am an individual entrepreneur without employees on the simplified tax system -15%. Type of activity - leasing of industrial premises. The owner of the premises is an individual to whom rent and personal income tax are monthly transferred from the current account of the individual entrepreneur to the tax office. No cash or payment card payments are used. Taking into account the latest changes in 54-FZ, it is still not clear whether an individual entrepreneur should use an online cash desk in this particular case (when paying an individual for rent from an individual entrepreneur’s current account)?
Help, please, to understand this situation.
Thank you in advance.

Oksana

The topic is really confusing! Already where only did not call and did not read. Probably the most correct way to determine when we need an online cash desk that will give an answer is to pass the kkt-online.nalog.ru/# test on the tax website. The tes determines the need for your activities, and not because of who the payment comes from.

Love

Love
Dmitry, good evening. I am an accountant in OOO n OSNO. The organization conducts construction and installation activities. Sometimes you have to give money to an accountant for the purchase of small building materials. do you need an online checkout in this case ??? and what checks must the accountant provide? Thanks for the answer.

Ludmila

Hello. I am engaged in cargo transportation, I translate the cable from the manufacturer, UTII. I issue an invoice for payment. How and to whom should I issue a cash receipt? They pay by bank transfer and arbitrary amounts indefinitely - what kind of check ???

Natalia

Good evening, Dmitry. Help me figure it out: IP for 6% income, Internet sales. Orders for delivery are given to the transport company under the contract. They deliver - they receive money from the client - and ... deduct their own for delivery and interest for transferring money to my account.
1. When and how can I break a check? only the cost of the goods without shipping? and invest in a box in advance? (something is wrong)
2. The payment for the goods is transferred to me by the agent (already with minus their deductions) - and now I have to break through from them? - but transfers SP to the account.
3. I don't pierce at all?
4. The contract of sale, after all, I still have with the client (if return or exchange)
it’s not clear. I’m on income, but I don’t deduct shipping ... TC takes her on the way from the client’s payment to my account.
I would be very grateful if you could clarify.

Natalia

Hello Dmitry. The question is not entirely in the topic, but I'll risk it. At the moment, the form of the UTII Declaration has not changed, and the deduction for cash registers purchased before 07/01/2018 must be put in some line. How to be, tell me. Thank you.

Irina

Dmitry, good afternoon!
I can't figure it out at all
If I was on the list of exempt IP on PSN before July 1, 2019. (clause No. 9 Maintenance and repair of motor vehicles and motor vehicles, machinery and equipment), after the release of 192-FZ, do I have the right not to work with the CCP until that time or do I not?
You write “I emphasize once again that individual entrepreneurs on the PSN that are on the list above are NOT exempt from using online cash desks, even if they received a deferment before July 1, 2019 (I wrote here). You will still have to start using online cash registers from July 1, 2019, even if there is a delay now. Those. it turns out that FZ 192 has not canceled the deferment?

Michael

Dmitry, good afternoon.
Thank you for the article.
Help, please, to understand, I will be grateful.
I am an individual entrepreneur on the simplified tax system (6%). I am renting out my own residential property to an individual. This individual pays to the current account of an individual entrepreneur in a bank through an online bank from his account of an individual. I am included in the list of article 2, clause 2 of exceptions under 54 Federal Law on the use of cash registers. However, it is not limited either by time or by the obligation to issue BSO. What should (or should I not) give the employer? Should I have issued something before July 1, 2018 with this method of payment?
Thank you in advance

Elena

Dmitry, good afternoon. Please tell me. IP on PSN and USN (6%) trade, when using an online cash register, how do we calculate the tax? Those. when using an online cash register, we break through a year, for example, 20 million rubles. we do not have to pay 6% of this amount because we have already paid for the Patent or we will still pay 6%.
I apologize for the confusion.

Ludmila

Good evening, Dmitry!
I've already read so much, porridge in my head.
Tell me, please, individual entrepreneurs without employees on UTII (cargo transportation), settlements with me only by bank transfer from bank accounts of organizations with which contracts have been concluded. I use the money withdrawn from my account for my needs (refueling the car, buying spare parts, taxes, personal needs, ...) Do I need an online cash register or not?
Thanks in advance for your reply!

Alexei

Dmitry, good afternoon! Your opinion on filling out the KUDiR in the context of the new changes is interesting.

Data is entered in the Book of Income by the date of receipt on the account. And now I have an extra day to knock out a check.
Thus, it can easily turn out that the payment came to the account, relatively speaking, on July 28, and I knocked out the check on July 29. It turns out that there is no matching.
And if the automatic integration of the bank and the cash desk with some system like My business is set up, where all payments are collected for reporting, then this is generally a mess. It is not clear how to separate the payment that came from the bank statement and the same payment made at the checkout.

Please note that if they pay to a card through an online bank (for example, a client pays through Sberbank-Online), then there is no clear answer to this question yet, since this is an electronic payment tool that requires a cash desk.
But at the same time, the owners of apartments are exempted from cash registers. So far, there is no clear answer to this contradiction.

Ella

Dmitry, thanks, I understood, but not completely.
Do I have a LIFETIME exemption from the cash desk (like those who have a patent for renting their own premises) or only until July 1, 2019?

Another question. And how will I pay taxes if I do not want to open a Settlement Account for an individual entrepreneur? Will taxes be paid through my regular Sberbank account (for an ordinary open individual)?

Ella

Dimitri, can I ask you another question? I won't have a cash register - that's good. And how can I issue a BSO? Indeed, from July 1, 2018, it is already required to issue a BSO using an AS (automated system), that is, you still have to buy a certain “box”? This "box" as an online cash register will print a check and will automatically transfer it to the Tax Office? Or in my case (renting my own premises), all the same, BSO remained familiar - typographic and I don’t need to look towards the AU.

Dmitry Robionek

Ella, until July 1, 2019, you can definitely issue paper BSOs. But what will happen to the BSO after July 1, 2019 is still unclear. There are simply no automated BSO systems now. Some cash desks may work in this mode, but this is usually a reduced mode ...
I suspect that paper BSOs will be extended after 07/01/2019, but these are just my assumptions for now)

Ruslan

Hello Dmitry!

I am an individual entrepreneur on PSN, tutoring services, clients pay with me through the Sberbank application online (in the services section), I was not included in the list of those who need an online cash desk, but should I give my clients something? When paying, they receive a receipt on their phone or computer about the results of payment through the Sberbank application.

Boris

Dmitry, hello! I am a tutor, I am going to register myself as an individual entrepreneur and will use the PSN. I understand that, regardless of the form of payment (cash / non-cash), I must “issue (send) to the buyer (client) a document confirming the fact of the settlement between an individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law.
The question is: what kind of document is this, does it have a name, are there any instructions on how to fill it out (for example, the document number should be indicated there, but according to what rules is this number formed)? On one of the sites with comments on 54-FZ, it was written that it was about a sales receipt, but I think this is not at all the same. Do you need a cash register in this case? I do not work directly with the client, the transport company receives all the money and knocks out checks through its cash desk.

Irina

Hello Dmitry! Please help me figure it out. I am an individual entrepreneur on the simplified tax system 6%. I provide services for the development of environmental documentation for both organizations and individuals. I provide services on the basis of concluded contracts. I issue invoices for payment. Accordingly, upon completion of work, acts are signed. I do not accept cash. Do I need an online checkout from July 2019? Or is it only needed if my customers will not use Sberbank-online when paying? I will be very grateful for the answer.

Svetlana

Hello! The question is. IP on the patent excursion services (a type of activity that fell under the full exemption from online cash desks), but there are employees. This nuance is not covered anywhere. Please explain whether the cash desk is needed from July 1, 2019 or is it still exemption? And what document to issue to clients? Thank you!