Almost all retail came under the new 54-FZ “On the use of cash register equipment”: in 2018 online cash registers put by most businessmen. And by July 1, 2019, all entrepreneurs must use cash register systems - even on UTII and PSN without hired employees.
To meet new requirements, it is not enough just to buy the right equipment. Now receipts must indicate the names of goods, which means we need a cash register program that can do this. Is our free application Cashier MoySklad supports this and all other requirements of 54-FZ. Download and try it now.
Online cash registers. Last news
- From January 1, 2019, new requirements for online cash registers will be introduced. The format of fiscal data is changing: a new version FFD - 1.05. If the cash register was registered with FFD 1.0, it will have to be re-registered. The VAT rate will also change: from January 1, 2019 - 20%. Online cash registers will have to print receipts indicating exactly this rate. Read more about how to reconfigure a cash register >>
- The State Duma adopted amendments to 54-FZ. They say that after receiving an online payment, a check must be generated no later than the next business day.
- From July 1, 2019, you will need to punch a check after payment an individual through the bank.
- For non-cash payments, if the buyer’s email or phone number is unknown, you need to print out a receipt and give it along with the goods.
- From July 1, 2019, it will be necessary to punch checks when offsetting prepayments: two cash documents will be required - when receiving an advance payment and when transferring goods.
- If an entrepreneur ceases his activities and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is automatically deregistered.
- The concept of settlements has been expanded: now they include not only any movement of money in cash and by bank transfer, but also the offset of prepayment (for example, sales using gift cards).
- The procedure for action in the event of a breakdown of the fiscal drive has been approved. Now you need to hand over the broken FN to the manufacturer for examination. If the breakdown occurs due to a manufacturing defect, it will be repaired free of charge. Within five working days from the date of the breakdown, you must submit an application for registration (re-registration) of the cash register with a new drive or for deregistration. If data can be read from a broken FN, it must be transferred to the tax office within 60 days.
- For individual entrepreneurs with a patent and UTII payers, the introduction of online cash registers was postponed until July 1, 2019.
- Entrepreneurs who do not have employees or prisoners received a deferment employment contracts. If an entrepreneur hires workers, he must register a new cash register within 30 days.
- In 2018, the tax office may fine an entrepreneur up to 50% of the amount received during the trading period without an online cash register, but not less than 10,000 rubles. Companies face a fine of up to 100%, but not less than 30,000 rubles. From July 1, sanctions will also be introduced for the use of cash register systems in fictitious payments: organizations can be punished in the amount of up to 40,000 rubles, individual entrepreneurs - up to 10,000 rubles. There will also be fines for incorrectly labeled goods indicated on the receipt: companies can be charged up to 100,000 rubles, and entrepreneurs - up to 50,000 rubles. You will be fined the same amounts if you do not submit fiscal data to the tax office on time.
Online cash registers began to be introduced gradually in 2016, but since then the situation has changed more than once. Below are answers to the main questions about the use of new CCPs in 2018-2019.
Watch the recording of our seminar, where the head of the sales department of MySklad Ivan Kirillin spoke about latest changes in 54-FZ: how to choose a cash register taking into account the new requirements, which option is suitable for an online store, how to switch to FFD 1.05 and VAT 20%.
Who does the new edition of 54-FZ concern?
Who is required to use online cash registers in 2018-2019?
Do you need online cash registers for UTII and patent in 2019?
Online cash registers for UTII and patent are required from July 1, 2019. But, if you work in public catering or retail and have hired employees, you had to switch before July 1, 2018.
Are online cash registers used under the simplified tax system in 2019?
Yes. Those who trade in excisable goods should have already used online cash registers in 2018. If you are not doing this already - Those who are engaged in the catering industry and have hired employees must have registered a cash register before July 1, 2018. And those who do not have workers received
Law on online cash registers: how to apply SSO (strict reporting forms)?
Until July 1, 2019, organizations and individual entrepreneurs providing services to the public can issue BSO in paper form. An exception is made only for catering. After this date you need to switch to electronic format. BSOs are printed on a special cash register - an automated system for strict reporting forms. The requirements for checks and forms have changed - new details have been added, for example, you must indicate the serial number of the fiscal drive and the name of the OFD. All
Is it necessary to install cash registers in vending machines?
From July 1, 2018 vending machines must be equipped with a cash register. You can use one cash register for all devices. If you are an individual entrepreneur without employees and trade using machines, you may not use cash register machines until July 1, 2019.
Was it necessary to use online cash registers in public catering in 2018?
About the new cash register technology
How much does the online cash register cost?
The cost of a new cash register is, according to the Ministry of Finance, about 25,000 rubles. You can buy cheaper from us: for example, the Economy set. It includes an online cash register, a one-year contract with the OFD and a cash register program. All prices -
Will those who purchase a new cash register receive a tax deduction?
Do I need to contact a technical service center (TSC) to register a new cash register? Who operates the online cash registers?
How to configure MySklad to work with the new cash register?
We provide assistance in setting up the operation of My Warehouse with the new cash register. If you still have questions, our technical support is in touch around the clock and will help you figure it out.
Does the point of sale in MySklad work when the Internet is turned off?
Yes. You will be able to run receipts; all completed sales are recorded in the system and fiscal storage. After the connection is restored, the data will automatically be sent to the OFD.
Is it possible to send a check to the buyer directly from MyWarehouse? Including SMS?
Yes. To do this, the seller’s interface in MyWarehouse has fields for entering the buyer’s contact information.
How to return goods in MyWarehouse under the new scheme?
MyWarehouse transfers returns to the fiscal registrar. The RF automatically sends this data to the OFD, and from there it goes to the tax office.
How can I work with goods without a barcode in MyWarehouse, for example, with loose goods?
Barcodes are in no way related to the requirements of Law 54-FZ; they are used for convenient work with goods. MyWarehouse supports searching by name and working with weighted goods.
On July 15, 2016, Federal Law No. 290-FZ came into force, which amends Law No. 54-FZ “On the use of cash register equipment”
Now most businessmen must switch to online cash registers, and all cash register equipment will send electronic versions of checks to the Federal Tax Service via the Internet. The electronic tape will need to be replaced with a fiscal drive, connect the cash register to the network and enter into an agreement with the fiscal data operator to send checks.
Online cash registers in 2017: basic provisions
1. The scheme of working with tax authorities has changed; all data from checks will be sent to the Federal Tax Service via the Internet.
2. Registration of a cash register has been simplified, no need to go to the tax office, just go to the website nalog.ru and register a cash register through your personal account.
3. Entrepreneurs who this moment do not use cash registers will be required to purchase online cash registers and send data to the tax service by July 1, 2018.
4. The changes also affected checks and strict reporting forms; now the amount of data that must be present in them will increase.
5. So-called fiscal data operators have appeared; they will receive, store, process and transmit fiscal data to the Federal Tax Service.
6. Cash registers will technically become a little different, EKLZ will replace the fiscal drive.
7. Not everyone will be required to use online cash registers; there is a list of activities that will not need a new cash register.
Application of CCP in 2017 - how it will be
The buyer comes to the store to make a purchase, the cashier scans the barcode on the packaging, the fiscal drive located inside the cash register saves the receipt, signs it with a fiscal sign, and sends the receipt data to the OFD. The fiscal data operator processes the information, sends the response back to the cash register, and the data on the check to the Federal Tax Service.
Next, the buyer receives a check, or 2 checks if desired (one paper and one electronic, by mail or telephone)
Therefore, in accordance with law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the check processing speed will not depend on the Internet speed, the data will be transmitted in parallel and even if the network is lost, the information on the check will be transferred to the OFD later, as soon as the connection is restored.
Mandatory details of checks and BSO for online cash registers
In view of the new requirements that relate to cash registers, new requirements have emerged that are now applied to checks and BSO. in them mandatory there should be the following information:
Seller tax information
- website address of the fiscal data operator
- calculation indicator (income or expense)
- form of payment (cash or electronic payment)
- settlement amount from separate indication VAT rates and amounts
- serial number of the fiscal drive
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or BSO is transferred to electronic form
Registering a cash register with the tax office: how to register a cash register in a new way
Registering a cash register with data transfer with the tax office will be much easier and faster than a regular one. The owner will only have to register on the tax service website nalog.ru and leave a request for fiscalization of the cash register, then sign the application with his electronic signature and wait for confirmation.
After the tax office receives this information, she will send registration data to the entrepreneur, and fiscal data will be entered into the device. Now you will not need to visit the Federal Tax Service in person with a cash register, or enter into an agreement with the central service center.
Cost of online cash register
After the law officially came into force, it became clear that the use of online cash register systems for businesses would become mandatory. Let's figure out how much an online cash register costs and what the cost of the most budget online cash register will consist of:
1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal drive will not exceed the cost of conventional ones. Let's take into account minimum price 20,000 rub. Modernization kits will cost an average of 5 to 15 thousand rubles.
2. The agreement with the Fiscal Data Operator will cost 3,000 rubles per year.
3. The services of the central service center are officially no longer needed, we will not take them into account.
4. Cash register software - here the cost may vary dramatically, but we will take an average of 7,000 rubles. for one online checkout.
Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using modernization kits, you can save up to 10 thousand rubles). But if we consider traditional POS terminals, the cost will immediately increase by at least 2 times.
Transition to online cash registers from 2017: stages and deadlines
1. For those entrepreneurs who were allowed not to use cash register systems, a deferment is provided until 07/01/2018.
2. Vending companies also received a deferment until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is permitted not to use online cash register equipment.
4. Anyone who does not fall into the 3 points described above is required to use online cash registers from July 1, 2017. And from February 1, 2017, it is no longer possible to register an old-style cash register.
Is it possible to buy cash register online now?
New cash register equipment is now actively on sale, but it is worth noting that old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, don’t put off buying an online cash register until the last date; experts predict a shortage of cash register equipment in 2017 and you won’t be able to buy cash registers online quickly.
KKM with online data transfer: fines since 2017
Failure to use cash registers or incorrect use of cash register equipment may result in fines:
1. CCP does not meet the requirements - 10,000 rubles.
2. The check was not sent to the buyer - 10,000 rubles.
3. Trade without cash register - 30,000 rubles.
The beginning of next year will be a kind of turning point for everyone who works with cash register equipment. The point is that finally the law on online cash registers was adopted in 2017(dated 07/03/2016 No. 290-FZ). It has already been in effect since mid-July.
We have already written about the entry into force of the law and the transition to online cash registers in the article “”. However, additional questions are sent to our website. In this regard, we have prepared this article, in which we will look in more detail at some aspects of the transition to online cash registers.
Starting points
Let us immediately note that the provisions on online box office included in several laws. They will begin to operate gradually, but the main watershed between the old and new order occurs on February 1, 2017. So that you don't confuse anything in new law on online cash registers from 2017, the main dates are shown in the table.
| Key date | Do's and Don'ts |
| Until 02/01/2017 | Firms and individual entrepreneurs can register cash registers according to the previous rules. |
| Until 07/01/2017 | The old rules for the application, re-registration and deregistration of cash registers apply (when registering a cash register before 02/01/2017). |
| From 02/01/2017 | When submitting an application to the Federal Tax Service for registration (re-registration) of a cash register, you must enter into an agreement with the fiscal data operator and transmit them through him to the inspectorate in electronic form (with the exception of remote corners of the country). |
| From 07/15/2016 to 02/01/2017 | Concluding an agreement with the operator of fiscal data and their transfer is voluntary. |
| From 02/01/2017 | Inspections do not have the right to register and re-register cash registers that do not transmit to the operator each check or BSO in electronic form with a fiscal sign (with the exception of remote corners of the country). |
| Until 02/01/2017 | Tax authorities adjust positions in the state register of cash registers according to the old law. |
| From 02/01/2017 | It is necessary to indicate the VAT rate on the check when there is such an obligation by law |
| Until 01/01/2017 | Some companies and individual entrepreneurs may continue to work according to the previous rules with cash registers, which require the use of devices on mobile phones, smartphones, tablets. |
On a note: new law about online cash registers implies that any cash register is equipped with an online element for “communication” with tax authorities.
Online cash registers for UTII and PSN
Businessmen with a patent, as well as firms and individual entrepreneurs with “imputation”, for types of activities that fall under UTII, are allowed to conduct payments without cash registers, including with an online element. In this case, a mandatory requirement applies: at the request of the buyer or client, it is necessary to issue a document confirming the acceptance of money for work or service. True, this happiness will last only until July 1, 2018. So, don’t relax, special regime officers! And it's not
Already in July 2017 big number business entities, in accordance with legal norms, must use new control technology for cash transactions, which involves storing information on completed transactions on the Internet. That's why these machines are called online cash registers. Let's consider the online cash register since 2017 - who should switch to the new cash register.
At its core, an online cash register is a special device with the help of which information about the receipt of cash proceeds is recorded on fiscal media, as well as with access to the Internet.
In order to transfer information about punched checks to a special website. The business entity itself, the tax authorities, and the buyer or customer have access to it.
Therefore, enterprises and individual entrepreneurs must necessarily draw up agreements with, which professionally stores information from online cash registers, and, if necessary, transfers the information it has to the tax authorities.
Like the previous generation of cash registers, the online cash register has a serial number located on the outer body of the machine, a means for printing control receipts (except for some online cash registers intended for trading via the Internet), and a clock mechanism for recording the time of the transaction.
The main purpose of introducing new cash registers was the establishment of complete control by the Federal Tax Service over all income received by taxpayers to verify the correctness of the calculation of obligatory payments to the budget.
Legislation requires that an online cash register receipt contain a number of mandatory elements:
- First of all, these include the name of the product (service, work).
- Quantitative measurement.
- Price and purchase amount.
- There is also a QR code with which you can check the validity of the check on the tax website.
Attention! The buyer may also ask to provide a copy of the receipt electronically to him at email.
This is the main difference between online cash registers and previous generation machines. In connection with these, the use of old cash registers is prohibited from the second half of 2017, and registration is not carried out after January 2017.
Business entities can modernize old cash registers by installing special devices for connecting to the Internet. However, it must be taken into account that not all devices can undergo modernization, and its cost may not be much less than a new cash register.
Who should use online cash registers from 2017
Since 2016, new cash registers could be used by any business entity on a voluntary basis. The new law has determined who uses online cash registers since 2017. The terms for the transition of existing companies, as well as for new companies - at or.
The rules established a transition period during which companies and individual entrepreneurs could switch to the new rules gradually. During this period, it was possible to use EKLZ, but registering cash registers with them and renewing their validity was already prohibited.
From the second half of the year, all taxpayers under the general and simplified taxation systems must use only online cash registers when accounting for cash income. This is primarily due to the fact that they keep records of actual income for tax purposes.
Attention! New changes in legislation have determined the obligation of alcohol sellers to purchase new devices from March 31, 2017. The same law first determined the obligation to install online cash registers for individual entrepreneurs and companies for UTII. However, in a subsequent clarification, the deadlines for those applying and applying were postponed.
Who should switch to the new CCP from 2018
From the 2nd half of 2018, an online cash register will become necessary for individual entrepreneurs with a patent and entities that use the imputed taxation system. This category of business entities is currently exempt from using online cash registers, due to the fact that their taxation is not based on actual income. Therefore, the regulatory authorities have given them some relief for now.
But from the 2nd half of 2018, all business entities will have to use online cash registers, not only those located on and.
Attention, changes! On November 22, 2017, amendments were made to the law according to which the need to use cash registers for these categories of business is postponed from July 1, 2018 to July 1, 2019. Those. The obligation to install online cash registers was delayed for a year.
In what case can you not use online cash registers?
The legislation defines a list of companies and entrepreneurs who, even from the 2nd half of 2018, have the right not to use online cash registers.
These include:
- Entities involved in the sale of goods from vehicles.
- Entities involved in the sale of goods in unorganized and unequipped markets and fairs.
- Selling goods from tank trucks.
- Selling magazines and newspapers at kiosks.
- Selling ice cream and drinks in unequipped kiosks.
- Subjects repairing shoes.
- Entities that repair and manufacture keys, etc.
- Renting premises owned by individual entrepreneurs.
- Pharmacy points located in rural clinics and paramedic stations.
- Enterprises and individual entrepreneurs who have economic activity carried out in remote areas and terrain. The list of such territories is determined by federal legislation.
It is important to understand that if a taxpayer carries out activities only using non-cash payments, that is, he does not have cash proceeds, he does not need to use an online cash register.
Attention! It is also allowed not to install online cash registers credit organizations, enterprises on the market valuable papers engaged in public catering in kindergartens, schools, other institutions and educational institutions.
New devices can be used voluntarily religious organizations, sellers of postage stamps, as well as persons selling handicrafts.
Benefits when using new cash registers
Legislative bodies are currently considering a draft act, according to which entities using UTII and PSN will be able to receive a tax deduction in the amount of 18,000 rubles if they purchase a cash register with an Internet connection and use it.
This tax reduction can be made upon the purchase of each new device. It is assumed that the date of purchase of the online cash register should be no earlier than 2018.
The draft provides for the possibility of transferring unused deductions, in whole or in part, to subsequent tax periods.
Important! There is a limitation according to which the deduction can only be used once for a given car. Therefore, the transition from UTII to PSN and back will not allow you to use this benefit a second time.
Currently, dissatisfaction among subjects on the simplified tax system is growing, as they also want to receive this benefit. However, until now the rules establishing the possibility of using benefits when purchasing online cash registers remain only drafts.
Cost of switching to new cash registers
The law requires the use of devices that send data to the Federal Tax Service. It is now prohibited to use old cash registers with ECLZ. Before the beginning of the 2nd half of 2017, all entities were required to either buy new devices or carry out the modernization procedure.
In the second case, equipment manufacturers have released kits that allow you to convert the device from using ECLZ to installing a fiscal drive. The price of the modernization kit, based on the cash register model, varies from 7 to 16 thousand rubles.
The modernization process usually includes the installation of a fiscal storage device and equipment for connecting to the Internet. When choosing this approach, it is necessary to analyze how many products will be in the product range, as well as what the number of operations will be.
If a significant amount of these indicators is expected, then it is more advisable to purchase a new cash register designed to work with big list goods.
| Device brand | Area of use | Estimated price |
| "Atol 30F" | It is best used in small organizations, with a small number of goods and customers | RUB 20,200 |
| "Viki Print 57 F" | Recommended for small retail outlets. Can work with the EGAIS system | 20300 rub. |
| "Atol 11F" | This device is best used in small organizations with a small number of customers. Maintains connection with the EGAIS system. | 24200 rub. |
| "Viki Print 80 Plus F" | Cash register for medium and large retail outlets, has a large number additional functions- for example, it can automatically cut off checks. Supports work with the EGAIS system. | 32000 rub. |
| "Atol 55F" | A cash register with many additional functions - it can cut receipts, it can be connected to a cash drawer, etc. It is recommended for use in large outlets with a large daily turnover. Can work with the EGAIS system. | RUR 30,700 |
| "Atol FPrint-22PTK" | Cash register with many additional functions. For medium and large stores. Supports work with EGAIS. | 32900 rub. |
| "Atol 90F" | You can connect a battery to this device, which will allow you to operate autonomously for up to 20 hours. The cash register can be used for delivery trade. Supports work with EGAIS. | 18000 rub. |
| "Evotor ST2F" | The device is recommended for use in small shops, places Catering, hairdressing salons, etc. Equipped with a touch screen, Android system installed, and a program for maintaining warehouse records. | 28000 rub. |
| "SHTRIX-ON-LINE" | Recommended for small stores with a limited number of products. | 22000 rub. |
| "SHTRIKH-M-01F" | Recommended for large stores, has a large number of additional functions, and can be connected to a point-of-sale terminal. | 30400 rub. |
| "KKM Elwes-MF" | Recommended for small retail outlets. Thanks to the presence of a battery, it can be used for remote and delivery trade. | 19900 rub. |
| "ATOL 42 FS" | Cash register for online stores without a mechanism for printing paper receipts | 19000 rub. |
| "ModuleKassa" | A device that supports both full integration with an online store and the ability to punch simple checks. The device has a display, a battery with up to 24 hours of operation, and an Android system. | 28500 rub. |
| "Dreamkas-F" | A device that can be connected to an online store and also used to punch simple checks. It is possible to connect a terminal for card payments, a scanner, and a cash drawer. | 20,000 rub. |
Cash desk service procedure
The new act on cash registers abolished the obligation to periodically check and service new devices in specialized workshops.
After purchasing an online cash register, the owner himself makes the decision to call a specialist for the purpose of carrying out preventive maintenance or carrying out repairs. It is expected that such functions will continue to be performed by maintenance centers.
Also, the new law abolished the obligation for centers to register with the Federal Tax Service when performing repair or maintenance work on cash registers. It is planned that thanks to this, new specialists and companies will come to the industry.
Due to the abolition of mandatory maintenance, CCP owners now have the opportunity to choose:
- Sign a long-term contract with the service center;
- Involve center specialists only if a cash register malfunction occurs;
- Hire craftsmen who do not work in cash register service centers, but have all the necessary knowledge to repair a cash register;
- If the company has a lot of new devices, then you can add a separate specialist to your staff who will repair and maintain cash registers.
Features of cash discipline
Before the introduction of online cash registers, the cashier was responsible for preparing documents KM-1 - KM-9, including:
- Return certificate Money to the buyer (KM-3);
- Magazine for cashier-operator (KM-4).
Now reports similar to these are generated automatically thanks to the transfer of information to the Federal Tax Service. Therefore, the use of such forms is not necessary. However, organizations and entrepreneurs can apply them on their own initiative, indicating this in internal administrative local acts.
Another key document when using previous generation devices was the Z-report. It had to be removed at the end of the working day, and based on its data, entries should be made in the cashier’s journal.
Attention! Now the Z-report has been replaced by another document - the “Shift Closing Report”, which is generated at the end of the working day, or with the transfer of a shift from one cashier to another.
Its main feature is that, like checks, it is also automatically sent to the Federal Tax Service. At the same time, the new report includes all information about the movement of money during the day: payments in cash, cards, returns for each type of payment, partial prepayment, etc.
Features of using online cash registers for online stores
The main reason why online cash registers were introduced is to control the functioning of online stores.
Until this moment, entrepreneurs opened websites for the sale of goods and services, and accepted payments by electronic money. Entering online wallets, such income was difficult to track and oblige taxpayers to pay tax on it.
Now an online store is required to use a cash register when selling any type of goods. An online cash register for an online store must send the purchase receipt to the client by email exactly on time after receipt of payment.
Attention! There is one exception to this rule - if payment is made by receipt or invoice and goes directly to the bank account of a company or entrepreneur, there is no need to use a new cash register to record this sale.
The Federal Tax Service also clarified by its order that the deferment for entrepreneurs and companies applying imputation or a patent also applies to online stores. This means that if a business entity by law has the right not to use a new type of cash register now, but is obliged to do so only from the 2nd quarter of 2018, this also applies to online commerce.
The obligation to use an online cash register, as well as send a receipt by email, applies not only to payment bank cards, then also for all types of electronic money.
For a device that is used in online stores, there is one feature - if payment is made electronically, then there is no need to issue a paper check, you only need to send an electronic one. Until recently, only one device of this kind was offered - ATOL 42 FS.
Now manufacturers of cash register equipment are moving in several directions:
- An attempt to integrate existing online cash registers with websites using third-party programs. There are currently few such solutions;
- Specialized cash registers for Bitrix – connect to the server on which the online store is hosted;
- Devices capable of both punching checks when accepting cash and working with an online store only in electronic format.
Attention! The check that the cash desk sends to the online buyer is no different from a simple check and contains all the same details. If a store delivers goods by courier and receives payment in cash, it must have a portable cash register with it in order to immediately punch the check. In such a situation, it is beneficial to have a machine that can handle both paper checks and online payment.
Features of the use of new cash registers in the sale of alcohol
When amendments were adopted to the law on alcohol regulation, as well as the introduction of new principles for conducting cash transactions, a contradiction arose between the laws. It affected entrepreneurs and companies that traded beer and related products.
Thus, according to Federal Law 54, entities that apply a patent or imputation are required to use online cash registers only from July 1, 2018. At the same time, Law 171-FZ determined that all business entities, regardless of the taxation system, are required to use cash register equipment when selling any alcohol from March 31, 2017.
On July 31, 2017, an amendment to 171-FZ came into force, which determines that entities need to use a cash register, but in accordance with the provisions of 54-FZ.
This means that the law established the priority of the law on cash register systems, which means that online cash registers for individual entrepreneurs selling beer and companies on imputation and patent will be mandatory only from mid-2018.
Attention! The amendment applies to those who are on PSN or UTII. If an individual entrepreneur or a company selling beer uses the OSN or the simplified tax system, it was necessary to switch to a new cash register from 07/01/17.
It is important to remember that this applies specifically to low-alcohol products, which do not have the necessary markings and are not subject to registration through the EGAIS system.
If an entrepreneur or company sells labeled alcohol, they are required to use a cash register regardless of the tax system.
Important! When choosing a cash register, such entities need to remember that it must be able not only to send checks to the Federal Tax Service, but also to interact with the EGAIS system.
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Until December 2017 inclusive, the vast majority of businessmen from the trade and service sector will switch to online cash registers (online cash registers). This statement follows from the norms that he introduced the federal law No. 290-FZ (dated July 15, 2016), and which replaced some articles of Law No. 54-FZ “On the use of cash register equipment.”
Until December 2017 inclusive, the majority of businessmen and companies (OJSC, LLC, etc.) from the trade and service sector will switch to online cash registers (online cash register or cash register). This statement follows from the norms introduced by Federal Law No. 290-FZ (dated July 15, 2016), and which replaced some articles of Law No. 54-FZ “On the use of cash register equipment.” The main idea of the innovations is to ensure the transfer of fiscal data to the Federal Tax Service online. This opportunity will be provided by new cash desks - equipment equipped with a special fiscal storage device, connected to the Internet and capable of sending checks directly to the Federal Tax Service. 
Work to replace old-style cash registers must be carried out during 2017 (until December inclusive), and Federal Law No. 290-FZ established clear deadlines for the transition of organizations and individual entrepreneurs, including those on UTII, simplified tax system, etc. , for new cash registers, determined the list of entities affected by the innovation, and established administrative liability measures for violation of the new norms. When is it necessary to switch to online cash registers? What needs to be done for this? What are the transition deadlines set by law?
Trade rules change from February 1, 2017
Legislators decided to make the transition to online cash registers step by step: they set deadlines for using old-style cash registers and deadlines for switching to new cash registers. In fact, the Federal Law designated the following periods:
- July 2016 – June 2017 – it is allowed to switch to online cash registers on a voluntary basis. During this period, it is also possible to upgrade the old CCP to meet new requirements. To do this, a new fiscal drive and an Internet connection module are installed in the cash register. The new cash register must be registered with the tax office (online - through the official website of the Federal Tax Service), and then enter into an agreement with one of the fiscal data operators (FDO). The latter will ensure the work of transmitting information.
- From February 1, 2017, it is prohibited to purchase and register old-style cash registers. The Federal Tax Service will begin to accept for registration only online cash registers – terminals that meet the new requirements.
- Until July 1, 2017, it is allowed to use old cash registers and cash registers.
- From July 1, 2017, the mandatory use of online cash registers is introduced by all organizations and individual entrepreneurs that fall under the relevant list (with regard to this period, the law makes an exception only for organizations and individual entrepreneurs on UTII, enterprises providing services to the public, and individual entrepreneurs with a patent).
- From January 1, 2018, only electronic cashier's checks will be accepted (until December 2017, paper checks are required to be issued). Traditional paper checks will be issued only at the buyer's request.
- From July 1, 2018, the following are required to switch to new cash desks: organizations and individual entrepreneurs on UTII (operating in accordance with clause 2 of Article 346.26 of the Tax Code of the Russian Federation); enterprises providing services to the population; IP on a patent; businesses using vending machines. Important clarification: until July 1, 2018, the above entities will be able to work without online cash registers only subject to the possible issuance of cash receipts at the request of the buyer (according to clause 7 of Article 7 of Federal Law No. 290-FZ).
Thus, already on July 1, 2018, almost all trade, as well as the service sector, will switch to the use of online cash registers - modernized or new cash registers that will eliminate the need to submit to the Federal Tax Service most reporting documents. At the same time, the law made an exception for a number of business representatives who are exempt from the need to use online cash register or cash register systems even after July 1, 2018. Enterprises and individual entrepreneurs (including those on UTII, simplified tax system, etc.) have become completely exempt from online cash registers:
- providing small domestic services(shoe repair, child care, etc., which usually falls under the simplified tax system);
- selling computer equipment, bicycles, musical instruments, clothing and shoes made of leather (STS and UTII);
- selling newspapers, ice cream, coupons and tickets (USN);
- working in areas where there is no Internet (according to Article 2 of Federal Law No. 54-FZ, such places are required to be included in the list approved at the regional level).
For reference. The operation of online cash registers and cash registers will involve the following procedure: The cashier needs to read the barcode on the product with a scanner, after which the online cash register will independently generate a fiscal sign, at the same time sending it to the fiscal data operator for verification. In return, the system receives a unique cash receipt number. The whole operation takes no more than one and a half seconds. After this, the fiscal data operator will send the received information to the Federal Tax Service, and the buyer will receive a check (by phone or email). If necessary, the online cash register can print a paper version of the receipt (at the buyer’s request). It is believed that possible failures in the operation of the Internet will not affect the speed of data transfer - the fiscal data operator is obliged to take care of this. Moreover, by December 2017, all such technical services will have equipment available that will eliminate the impact of any failures.
About the contents of cash receipts and BSO
Updated legislation indicates the need for cash receipts and strict reporting forms to comply with established standards. Thus, when using an online cash register and sending the reporting documentation generated by it, any cash register receipt, which is a BSO - a strict reporting form, must contain information about:
- the tax system used by the seller (entrepreneur) (individual entrepreneurs and LLCs on UTII, simplified tax system, etc.);
- website address of the fiscal data operator (FDO);
- serial number of the fiscal drive;
- form of payment (cash or electronic payment);
- sign of a cash or non-cash payment (receipt or expense);
- calculation amount (separately rate and VAT);
- date, time and place of cash or non-cash payment (for example, December 1, 2017, 18:17, Euroopt No. 14 Store);
- the name of the goods purchased (sold by the entrepreneur);
- phone number or e-mail of the buyer (when transmitting a check or BSO in electronic form).
New fines for cash registers from February 1, 2017
Since changes to Federal Law No. 54-FZ have already entered into force, representatives of the trade and service industries are required to follow the above-mentioned deadlines for the transition to online cash registers. Violators, including those on UTII, simplified tax system, etc., who do not take care of the acquisition and timely installation of new cash registers before December 2017, will be held administratively liable:
- Using a cash register that does not meet mandatory requirements, violating the deadlines for switching to online cash registers, violating the rules for using an online cash register or cash register and submitting BSO to the Federal Tax Service: organization and individual entrepreneur - a warning or a fine in the amount of 5-10 thousand rubles; official – warning or fine in the amount of 1.5–3 thousand rubles.
- Lack of online cash register or cash register: organization and individual entrepreneur – 75-100% of the settlement amount outside the cash register (minimum 30 thousand rubles); official - a fine of 25-50% of the settlement amount outside the cash register (fine of at least 10 thousand rubles).
- Repeated violation, or if the settlement amount exceeded 1 million rubles: organization and individual entrepreneur – suspension of activities for up to 3 months; official – disqualification for up to 12 months.
Online cash registers from February 1, 2017 according to law 54-FZ
According to the provisions of 54-FZ, until December 2017 inclusive there will be a massive transition of companies (LLC, JSC), businessmen, entrepreneurs and other sellers of goods and services, including those on UTII, simplified tax system, etc., to the use of new cash registers devices and BSO, which will automatically entail a number of consequences. First of all, fiscal data will be directly, and most importantly, at the disposal of the Federal Tax Service as quickly as possible. In fact, online cash register systems will allow specialists to monitor the progress of trade in real time, keep track of revenue, etc. Obviously, this form of organizing the process of collecting fiscal data will make settlements in the field of trade and services more transparent.
The new law adds hassle to the businessman himself: by December 2017, almost all of them will have to buy a new cash register or refurbish an old cash register. How much will it cost? Manufacturers of online cash register systems assure that new equipment will cost no more than old cash registers and terminals. This means that the most budget models of cash registers will cost 20-25 thousand rubles. At the same time, a set of equipment that allows you to modernize an old terminal (fiscal storage device and module) will cost 5-15 thousand rubles. In addition, you will definitely need to conclude an agreement with a fiscal data operator, whose services will cost about 3 thousand rubles per year. Another expense item is software, including for BSO, which will be represented by the seller - the fiscal data operator (FDO) - 7 thousand rubles per cash register. In total, equipment with a fiscal drive will cost an entrepreneur or company (LLC, OJSC) about 40 thousand rubles, while the ability to modernize the cash register will save up to 10 thousand.
The introduction of online cash register systems from February 1, 2017 can and should be associated not so much with unnecessary hassle and costs, but with new opportunities that provide more modern methods storage, accounting and transmission of fiscal information to the Federal Tax Service. It’s hard to disagree with the fact that online cash register systems will greatly facilitate your work: they will eliminate the need to keep cash registers, minimize errors when making payments for goods and services, and in the future will allow you to independently control the movement of funds or send them to tax reporting using a regular smartphone. 
Since a program for monitoring revenue via the Internet will be established already in 2017, the Federal Tax Service will be able to work more quickly, and will also promptly indicate to entrepreneurs and companies (LLC, JSC) possible disruptions in the operation of their retail outlets. Online cash register systems will undoubtedly benefit ordinary customers: the latter will be able to receive electronic fiscal receipts - by mail or phone, and will always have the opportunity to print any of them if necessary. We should also expect a gradual reduction in the cost of maintaining and servicing online cash register systems.
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