Amendments to the law on cash register systems: what will change in the foreseeable future, and what legislative adjustments are already in effect? The answers to these and other burning questions are in our review.
Legislation in the field of application of online cash register technology is constantly changing. The latest adjustments came into effect only recently. The current version of the law “On the use of cash registers...” No. 54-FZ - dated 07/03/2018 - has introduced a number of changes to the procedure for using online cash registers by businessmen engaged in various types activities. Moreover, the amendments made to the law apply not only to those who are still planning to switch to updated cash register equipment, but also to those who are already working with it.
The main issues covered in the updated law:
Let's look at these innovations in more detail.
One of the most important changes enshrined in the updated version of Law 54-FZ is as follows: from the concept of “calculations”, the definition of which is given in Art. 1.1 of this normative act, the phrase “electronic means of payment”, which previously caused many questions and disputes, has been excluded.
Now payments mean both cash and non-cash payments. In this regard, the name of the law itself was adjusted:
| Changes | Revision dated 07/03/2016 | Revision dated 07/03/2018 |
| Name of the law | On the use of cash register equipment when making cash payments and (or) payments using payment cards | On the use of cash register equipment when making payments in Russian Federation |
| Definition of “calculations” | Settlements - acceptance or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services provided, acceptance of bets and payment of funds in the form of winnings when carrying out activities related to organizing and conducting gambling, as well as acceptance of funds funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting lotteries. | Settlements - acceptance (receipt) and payment of funds in cash and (or) by bank transfer for goods, work, services, acceptance of bets, interactive bets and payment of funds in the form of winnings when carrying out activities related to organizing and conducting gambling, as well as acceptance of funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting lotteries. For the purposes of this Federal Law, settlements also mean the acceptance (receipt) and payment of funds in the form of advance payment and (or) advances, offset and return of advance payment and (or) advances, provision and repayment of loans to pay for goods, works, services ( including pawnshops lending to citizens on the security of things belonging to citizens and activities for storing things) or providing or receiving other consideration for goods, work, services. |
This means that the obligation to use online technology when selling goods or services arises regardless of how buyers pay for them.
When transferring funds from the payer’s current account to the recipient’s personal account (or legal entity) cash receipt no need to punch.
This rule is now fixed in relation to advance payments: if a client (individual, entrepreneur or company) makes an advance payment in cash (or by card) to the cash desk, the check must be punched. In this case, it can be sent to the client by e-mail or phone in electronic form.
If a citizen buyer made a non-cash payment without contacting the seller, for example, through an operator in a bank or online store, the check must be punched no later than the next day (but before the goods are transferred), and also “handed over” to the client in one of the following ways:
The next nuance that needs to be addressed concerns situations when an individual demands the seller to return the overpayment for services provided (their list is given in subsection 2.1 of Article 1.2 of Law No. 54-FZ) or if advances made for these services are offset.
In these cases, the seller has the right to generate one cash receipt (or BSO) indicating data on all such payments for a period not exceeding a month: per day, week, decade, etc. Such a consolidated document will be transferred to the tax authorities for control purposes.
And the last innovation that is worth dwelling on: settlements now include the provision and repayment of loans aimed at paying for goods, works, and services (including lending to citizens by pawnshops). However, until July 1, 2019, when providing such loans to citizens who are not individual entrepreneurs, online cash register systems are not allowed to be used.
For some businessmen, the new version of the law on cash registers has postponed the installation of online cash registers until July 1, 2019. This applies to special regime officers working for UTII or PSN and meeting the following criteria:
According to the updated legislation, the list of business entities that have the right not to use online cash register systems has been expanded. Added to it (Article 2 of Law 54-FZ):
In addition, it is allowed not to issue a check or send its electronic equivalent to customers:
The updated law provides for a number of other innovations:
In accordance with the updated law, the range of entities required to use online technology has significantly expanded since July 2018. Consequently, they are subject to sanctions for the lack of cash registers and their incorrect use.
Let's consider what fines companies and individual entrepreneurs are required to apply expect online machines(Clause 2-6 of Article 14.5 of the Administrative Code):
| Type of violation | Amount of fine | |
| On officials | For legal entities | |
| Non-use of cash registers | From 25% to 50% of the settlement amount without using a cash register, but not less than 10 thousand rubles. | From 25% to 100% of the settlement amount without using cash register, but not less than 30 thousand rubles. |
| Repeated violation in the form of non-use of cash registers, if the total amount of settlements was 1 million rubles. and more | Disqualification from 1 to 2 years | Suspension of activities up to 90 days |
| Use of CCP that does not meet established requirements | From 1.5 to 3 thousand rubles. | From 5 to 10 thousand rubles. |
| Failure to provide information requested by tax authorities | ||
| Failure to issue a cash receipt | 2 thousand rubles. or warning | 10 thousand rubles. or warning |
Work on outdated cash registers by controllers is equated to work without cash register equipment (letter of the Federal Tax Service of the Russian Federation dated January 31, 2017 No. ED-4-20/1602), this will also be punishable.
The statute of limitations for the violations listed above is 1 year from the day the offense was committed (Clause 1, Article 4.5 of the Administrative Code).
Federal Law No. 54 FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards” are the rules that regulate the rules for using cash registers. After all, 54 Federal Laws, online cash register, OFD, FN and a bunch of other terms have been unbalancing many entrepreneurs for the last year.
According to 54-FZ, online cash registers or cash register equipment (hereinafter referred to as CCT) are machines that have a fiscal memory that records daily (every shift) information about the accounting of cash payments, or payments using so-called payment cards.
Cash registers are not only cash registers themselves, but also ATMs and payment terminals. The devices used must be included in a single State Register RF.
Checks, payment documents, strict reporting forms (hereinafter referred to as SSR) must be issued not only when purchasing goods, but also when providing services or performing work.
Transparency of taxation of a trading organization, calculation of the tax base and control of sales and revenue.
The use of online cash register does not depend on:
From 2003 to 2016, more than 10 amendments were made to the law. Among them were those who made life easier for entrepreneurs. For example, federal law 51-FZ of 03/08/2015, which immediately came into force. The changes affected Art. 3, 54-FZ and established that if any model of cash register equipment is excluded from the State Register of Cash Register Equipment, it can be used until the end of the service life established by the manufacturer (but not more than ten years). This reduced the cost of purchasing new equipment, because the cost of even the most budget-friendly one exceeds 4-5 thousand rubles.
The functions of monitoring the implementation of federal law 54-FZ are carried out by tax authorities.
Responsibility for violations of the rules for using cash registers is established by Article 14.5, Part 2 of the Code of Administrative Offenses of the Russian Federation for:
If you violate any of these conditions, you have the right to be charged with two fines at once:
IMPORTANT! When checking the fact of non-issuance of a check (and tax authorities like to resort to checks to identify such a fact), a message about a malfunction of the machine or another reason for the non-issuance of a check is not considered valid.
Federal Law No. 290-FZ dated July 3, 2016 amends 54-FZ and obliges Russian retail to work with a new type of cash register.
Step 4 - registration of the new/modernized cash register with the Federal Tax Service. Registration takes place online in your Personal Account on the Federal Tax Service website. To register you will need a CEP (qualified electronic signature). The signature can be obtained from certification centers of the Ministry of Communications.
IMPORTANT! Be very careful when registering and fiscalizing the cash register. If an error is made when recording the registration number received from the Federal Tax Service into the fiscal drive, it cannot be corrected. You will have to replace a damaged FN at your own expense.
Step 5 - connect the cash register to the Internet. The only step not regulated at the state level.
“Lists of hard-to-reach places are determined by regional authorities and published on their websites. Companies operating in such territories have the right to issue a payment document instead of a check. Don't be confused hard to reach places with areas remote from the Internet. The Ministry of Telecom and Mass Communications has developed criteria for such territories, which also define regions. In such territories, checks need to be punched, but an agreement with the fiscal data operator does not need to be concluded and information about the punched amounts does not need to be transmitted to the tax authorities online.”
Step 6 - staff training and launch. A number of new requirements will be added to the usual procedure for working with CCP. Before punching a check, the cashier will have to ask the buyer if he would like to receive an electronic check. And in case of such a wish, indicate in the program email address or telephone number. It will be necessary to monitor the presence of unsent checks in the Federal Fund. If there are unsent checks, the reason will need to be identified. Most often there are two of them: lack of Internet or inaccessibility of the OFD. No one will be fined on the first day. You have 30 days to send electronic receipts about the Federal Tax Service.
ANDREY BUDARIN - Head of the Operational Control Department of the Federal Tax Service
“The cash register will save information about punched checks in offline mode. And when the Internet appears, it will send it to the fiscal data operator. The Internet must be restored within 30 calendar days. Otherwise, the fiscal drive will be blocked and the cash register will stop working.”
According to Article 2, 54-FZ, the list of those who may not think about a new CCP for now looks like this:
Engaged in sales through vending machines;
Provides services to the population and issues BSO;
Applies UTII, PSO and issues a supporting document.
“If an entrepreneur provides services to the population while being on the UTII taxation system, then he is obliged to use cash register equipment, but he needs to modernize it before July 1, 2018.”
As of July 14, 2017, 84 models of online cash registers from 25 manufacturers were entered into the state register.
Also, 4 fiscal drives are included in the register:
| Name of the fiscal drive model | Validity period, months | Manufacturer | Order for entry into the register |
| "FN-1" | 13 | LLC "RIK" | Order of the Federal Tax Service of Russia dated August 12, 2016 No. ED-7-20/434 |
| "FN-1" version 3 version 1 | 13 | LLC "NTC "Izmeritel"" | Order of the Federal Tax Service of Russia dated March 30, 2017 No. ED-7-20/268 |
| "FN-1" version 3 version 2 | 13 | LLC "Pragmatic" | Order of the Federal Tax Service of Russia dated March 30, 2017 No. ED-7-20/267 |
| "FN-1" version 2 | 36 | LLC "RIK" | Order of the Federal Tax Service of Russia dated May 3, 2017 No. SA-7-20/339 |
The owner of the cash register has the right to independently replace the fiscal drive after the period of use has expired. But there is a high probability that suppliers of cash register equipment will require that the replacement be carried out by certified specialists. Otherwise, this may result in the cash register being removed from warranty.
The cash register must also be equipped with an interface to provide Internet for the online cash register - wired or wireless (WiFi, mobile Internet).
OFD - Fiscal Data Operator. Intermediary between the entrepreneur and the OFD. He collects checks sent by cash registers and transfers them to the Federal Tax Service. It is the fiscal data operators who will have to store checks for 5 years and provide the buyer with access to the electronic version of the check.
An agreement with the OFD must be concluded for each cash register. The cost of an annual contract is 3,000 rubles.
IMPORTANT! Despite the presence of an intermediary, the owner of the cash register is responsible for the timely transfer of data to the Federal Tax Service.
On August 31, 2016, the first OFDs were entered into the State Register https://www.nalog.ru/rn32/about_fts/docs/6157746/:
As of July 14, 2017, the OFD register consists of 12 (twelve) fiscal data operators.
Payment for purchases in the store is carried out online through the Robokassa system with the transfer of fiscal data on accepted payments using cash register systems provided by our partner "ATOL"
CMS modules for collecting items are available.
The cash register is also compatible with accounting and inventory programs.
1) fast - copy the link to the product in the cart or your subdomain;
2) integration - embed an iFrame with products (from a subdomain or directly onto a product on the Client’s website)
3) work onAPI- transfer of the contents of the basket, which is formed on Robo.Market, the payment status is sent back to the site.
Accounting professionals and lawyers call this option legal, but temporary. And we are confident that in the near future the law will again be finalized in this part.
(we also found information about a similar solution on the Yandex.Checkout website)
TATIANA GLAZACHEVA - Executive Director of Business Element LLC (Robokassa online payment acceptance service)
“We understand perfectly well that there is a huge segment of entrepreneurs for whom the use of online cash registers jeopardizes the entire business, because it requires serious additional costs for purchasing equipment, installing it and paying for software. It is for them that we developed Ready solution based on our marketplace »
Online cash register receipt with a complete list of required fields (download sample)
ALEXANDER SOROKIN - Head of Department of the Operational Control Directorate of the Federal Tax Service
“A detail has been added to the details of the cash receipt, which consists of four positions “receipt” / “return_receipt” / “expense” / “return_expense”. If the product has been sold, the user generates a fiscal receipt with the “receipt” detail. If the product is returned for some reason, the user generates a receipt with the details “return_receipt”. Moreover, when this return was made does not matter. A cash receipt is generated for such a return."
According to the letter of the Federal Tax Service dated November 11, 2016 N AS-4-20/21345@, sellers will be able to punch advance checks without the name and quantity of goods. In such checks there will be a sign of the payment method “advance”, indicating advance payment. But if the seller knows for which goods he receives an advance payment, he will have to issue a check with the name and quantity. During the final settlement, the check will contain the indication of the payment method “offset_advance”.
ALEXEY BATARIN - Deputy Head of the Organizational and Methodological Department of the Operational Control Department of the Federal Tax Service.
“The main advantage is that the number of cash register checks will be reduced. New order will make it possible to create an automated contactless system for monitoring the completeness of revenue accounting. Inspectors will analyze companies’ payment data and conduct only spot checks.”
MARINA PRAVDINA is a project manager at 1C, an expert in the field of software for small and medium-sized businesses.
“Despite the fact that, due to the new law that has come into force, small businesses will incur quite significant costs and will be forced to largely restructure their work, this reform has a number of advantages and disadvantages.
The main benefit from the new order will go to entrepreneurs, whose level of income depends not on the degree of cunning in relation to tax evasion, but on how useful the business they have created, how much customers value it, and how well-established business processes are. That is an honest business.
Those for whom concealing revenue was a means of increasing business efficiency will certainly suffer greatly. And the more expectations were placed on tax evasion, the stronger the blow will be dealt by the new legislation.
Other beneficial effects include the following:
No need to go to the Federal Tax Service for registration, re-registration, deregistration of cash registers - Now all this can be done remotely on the Federal Tax Service website.
It is also declared that You will be able to service cash registers yourself- without the usual expensive contracts with Centers Maintenance(TsTO). But in practice this has not yet been confirmed. Manufacturers of cash registers are trying to maintain the monopoly of their specialists on servicing equipment, threatening to remove warranties.”
As we found out, after the amendments to 54-FZ came into force, an online cash register for a store is either purchased, or entrepreneurs can upgrade the old one. You can also rent an online cash register and even work without an online cash register.
KKM ( cash register, cash register or simply cash register) is a device that records the fact of purchasing a product and registers this fact by printing a cash receipt. The next federal law on cash registers dated November 27, 2017 No. 337-FZ introduced new changes to the procedure for using cash registers.
The transition to a new type of cash registers began as an experiment by the Ministry of Finance and the Federal Tax Service back in August 2014. For six months, the viability of the idea of transmitting data about a purchase made in real time to the tax office via the Internet was tested. New generation cash registers connected to the Internet were the first to be tested retailers in Moscow and the region, Tatarstan and the Kaluga region, in total about 3 thousand units of cash register equipment were used.
The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on assessing its regulatory impact. Business was also against it, as news feeds wrote about more than once. At one of the meetings with the leaders of entrepreneurs’ associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed, as a concession, to make the process of transition to new CCPs step-by-step.
Tax officials cite the following advantages of the new model cash registers:
In addition, on behalf of the President, businessmen were promised a special tax deduction to cover the costs of purchasing new cash registers. However, only individual entrepreneurs on and received this benefit, and only in the amount of no more than 18 thousand rubles per unit of cash register.
Law No. 290-FZ approved the requirements for technical specifications KKM. The most important thing is that sales information will now be recorded not by the EKLZ (electronic control tape), but by the fiscal drive. The device will transmit information about sales online, first to a special intermediary (fiscal data operator), and then to the Federal Tax Service.
Requirements for cash registers transmitting sales data in real time are established in the new version of Article 4 of Law No. 54-FZ:
Which cash registers can be used in 2018 are indicated in the published on the tax service website and a constantly updated register of cash register models with online data transfer. Purchase equipment only from this list!
If you already work with a cash register, then it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, rather than purchasing new equipment.
These are the approximate expenses that entrepreneurs will have to bear:
Total, at least 20 thousand rubles if your equipment can be modernized, or 40 thousand rubles if this is not possible.
Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.
New cash registers have been gradually introduced since 2017 for different categories of taxpayers, and last news The transition dates are as follows:
Thus, if the law on online cash registers is no longer changed, from July 2019 the Federal Tax Service will begin to accept information about most retail purchases and services to the public. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, fiscal data operators and the tax authorities themselves.
The list of sellers who, even after the adoption of the new law, have the right to receive cash payment without issuing a cash receipt, is established in Article 2 of Law No. 54-FZ.
CCT with the function of real-time data transmission works on a different principle than previous devices with ECLZ. First, information about the sale goes to the intermediary - the fiscal data operator. After the operator receives sales data from the cashier via the Internet, he sends confirmation that the data has been accepted.
A cash register receipt is assigned a fiscal attribute; without this, the receipt will not be generated. It is assumed that the acceptance of data and assignment of a fiscal indicator will take place in just 1.5 - 2 seconds, so the payment process for the buyer will not be delayed. The operator then transmits summary information about payments to the tax office, which systematizes it and accumulates it in a data warehouse.
All data transmitted to the INFS by fiscal data operators will be taken into account in calculating the tax base. For violation of the completeness of information collection, the operators themselves are punished serious fines(from 500 thousand to a million rubles).
Please note: OFD is a commercial specialized organization that has the necessary technical resources and qualified workers. You must also choose an operator, following the recommendations of the Federal Tax Service, from the official list.
The buyer receives a paper check, which indicates the data operator’s website and the fiscal sign of the check. If desired, the buyer can request the seller to send the check electronically. If it turns out that the details of the paper check and the electronic one do not match, the buyer has the right to report this to the Federal Tax Service, which will check this fact.
We talked about how online cash register systems work, but that’s not all the latest news. Amendments to new law about cash registers, administrative sanctions for violation of the procedure for using cash registers have been tightened. In the new version of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the fines are as follows:
Failure to use a cash register if it should be used:
Use of old cash registers or violation of the procedure for their registration/re-registration:
Refusal to issue a paper or electronic check to the buyer:
On July 15, significant changes to Law 54-FZ on the use of cash register equipment came into force (the law “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment cards”) .
Soon all cash registers in Russia will have to have access to the Internet and transmit sales data to the tax office. The new rules will affect even those who do not currently use cash register equipment (CCT).
The partner of the new release of the Card Index, a cloud service for trade management, tells how to prepare for the new work scheme and understand what needs to be done now.
The law will entail a number of important changes:
FDOs, or fiscal data operators, are organizations that will process check data and send it to the tax office. To do this, the OFD will need to obtain permission to process fiscal data.
The new cash registers will have one more component - a fiscal drive (FN). It will replace the EKLZ that is currently in cash registers. The FN will store data on punched checks; during inspections, inspectors will be able to read them. Organizations using CCP will have to change annually fiscal storage. For all companies and individual entrepreneurs providing services, as well as for trade operating on UTII, patent or simplified taxation systems, relaxations have been made: fiscal drives will have to be changed every three years.
Another requirement of the new law is the obligation to print the VAT rate and product items on fiscal receipts. This means that entrepreneurs will no longer be able to use cheap standalone checkouts.
The implementation of the project is divided into stages. By September 1, the Federal Tax Service will release a list of licensed OFDs and new generation cash register models. It will be possible to buy an online cash register and connect it to the OFD. Moreover, until February 1, 2017, the use of new cash desks will be voluntary.
From July 1, 2018, all entrepreneurs working on patents and UTII will have to use online cash registers. Until this moment, they will be able to work as they do now, without using cash registers.
Most modern cash registers can be modified to meet new requirements. You need to check this possibility with the CCP manufacturer. But it’s too early to improve the cash register - the equipment has not yet been certified and has not been included in the new register of cash register equipment. This will tentatively happen in September 2016. Until July 1, 2017, you can work without modernization.
You can independently register a new type of cash register on the Federal Tax Service website without resorting to the services of a central service center. To do this, you will need a CEP (qualified electronic signature). Central service centers will become a thing of the past - the maintenance of cash register equipment will be handled by its manufacturer. There is no need to perform quarterly maintenance of cash register equipment or change seals.
The procedure for registering a cash register will be simplified, as it can be done online. The entrepreneur will have to register Personal Area on the website nalog.ru, leave an application and sign this application with an electronic signature.
You will need to obtain a CEP. Even if you already have a CEP for EGAIS, it will not be suitable for registering the cash register and working with the OFD.
If you do not want to register a cash register online, you can, as before, do it in person by coming to the tax office.
There are no official OFDs yet; such a register will be formed only by September and it will appear on the resources of the Federal Tax Service. You can connect to any operator.
Each operator will independently determine pricing policy. average cost will be about 3,000 rubles per year for one connected cash register. You will be able to conclude an agreement with any operator, regardless of its location.
Those who now have the right not to use CCP have time to prepare. For now you can work as before. The online cash register must be used from July 1, 2018. We recommend that you do not delay the purchase of a new cash register until the last minute in order to avoid troubles due to a possible shortage of equipment.
An electronic cash receipt will need to be sent to the buyer upon his request. If the buyer does not request this at the time of payment, only a paper check will be issued. Only an electronic check can be limited to cases where the buyer pays for goods or services remotely.
The entrepreneur will be responsible for the timeliness of data transfer. You need to be prepared for the unexpected; it is advisable to have a backup Internet channel in case the main one fails. The transfer of data to the OFD about a punched check must take place within 30 calendar days. If this does not happen, receipts will stop printing and it will become impossible to continue sales.
Organizations and individual entrepreneurs operating in remote or hard-to-reach areas are exempt from using online cash registers. While lists of such settlements no, they will be formed later by local governments.
For a small business, the optimal combination would be “computer (laptop or tablet) + cash register software + fiscal registrar that sends data to the OFD.”
You won't have to buy an expensive cash register at all. By connecting to MyWarehouse, a convenient cash register program, you can be sure that you meet all the requirements of the new edition of 54-FZ.
If you have several stores and cash registers, MoySklad will help you manage them from a single back office. This allows you to track your revenue by retail outlets online, control product balances and plan purchases.
You can try MyWarehouse for free and without time limits using this link ()
If you have any questions, write them in the comments to the material and the experts of the MoySklad service will answer them.
Wednesday June 20 became a significant date for private entrepreneurs. In the third reading, State Duma deputies voted for a number of amendments to Federal law dated May 22, 2003 (No. 54-FZ). The amendments indicate innovations regarding the use of cash register equipment. The name of the law was changed, and the term “calculations” was reformulated. Special attention The question was raised: is cash register technology necessary for non-cash payments?
The amendments to the bill exempted a number of categories of taxpayers from the requirement to use cash registers. The change is planned to be introduced from July 1, 2018. Approval from the President of the Russian Federation and the Federation Council is expected.
By correcting the wording, the authors focused their efforts on changing the term “ electronic means payment." It was excluded from the text and title, giving new interpretation and rethinking its purpose. After adoption, the bill will be called: “On the use of cash register equipment when making payments in the Russian Federation.” The concept of “calculations” has been changed. New tactic: Payments are the transfer or receipt of cash by non-cash order for a category of services, work, goods.
Thus, the authors of the bill precisely indicated in which areas of commodity and trade relations an online cash register is not required. It follows from this that individuals exempted from the need to install a cash register. The non-cash payment process takes place without equipment for transferring funds from individual entrepreneurs to organizations.
The period for generating a check for non-cash payments was stipulated. The amendments made affected the issue of creating reporting documentation. The new bill clearly states that conducting non-cash transactions requires the generation of a check no later than 1 business day. This period follows the day of settlement. It must be ready no later than the fact of provision of the service or transfer of goods.
The provisions of the new law exempt individual entrepreneurs on PSN from the use of cash register systems.
The following exceptions apply to individual entrepreneurs:
Information: Patent owners who provide these services are exempt from installing online cash registers for 1 year. They are allowed not to use online cash register equipment until July 1, 2019.
When calculating using automatic devices CCT is also not used. This includes operations involving the circulation of Bank of Russia coins. The exception is automation that operates with a constant connection to electricity.
Ice cream kiosks, points of sale of soft drinks, milk and drinking water. KKT is not required to pay for library services and paid parking.
The new law proposes to exempt from CCT individual entrepreneurs on PSN on an ongoing basis. A list of candidates for such measures will be published. The data will be entered into a table where each group will be assigned a specific color.
Reference: green Types of individual entrepreneurs that can do without using online cash registers will be marked. A red marker for those who will be required to introduce CCT into everyday use.
When paying a buyer, individual entrepreneurs exempt from online cash registers are required to send the client a check in electronic version. The document will confirm the fact of payment for services rendered or goods provided. It will have to contain the electronic signature of the entrepreneur, detailed description amount and type of services.
The document is assigned a serial number. It must contain the details of the entrepreneur. Details of drawing up a check can be read in Article 4.7 clause 1, which is set out in Law No. 54-FZ.
Attention! Fiscal characteristics, numbering and attributes should not coincide with the procedure for issuing a check for a cash register.
Organizations and individual entrepreneurs temporarily exempt from CCP provide the buyer with a simple document. It contains calculations based on a sales receipt or receipt.
The category of businesses temporarily exempt from online cash registers includes categories carrying out activities marked with a “green” marker. This included individual entrepreneurs on PSN without employees on staff and carrying out retail trade.
Enterprises and individual entrepreneurs on UTII are temporarily exempt from CCT. This included all types of activities except catering and retail. The deferment is given to companies providing services to citizens. This also included organizations with hired workers from the catering industry.
The above categories should register the BSO in the old order. Entrepreneurs providing trading services using machines will also receive a deferment until 2019. The list of representatives with deferment can be read on the state information platform. A table with individual entrepreneurs exempt from CCP will also be published there.
