“On Amendments to Certain Legislative Acts of the Russian Federation” was published yesterday evening on the official Internet portal of legal information.

This law makes significant amendments to the rules for the application of cash register systems. Even the name of the law has been changed - now it is called “On the use of cash register equipment when making payments in the Russian Federation.” Cash payments are no longer mentioned in the title, since cash register systems will have to be used for some non-cash payments.

Some definitions in Law 54-FZ have been rewritten, in particular the definition of calculations. Now it clearly states that settlements are “acceptance (receipt) and payment of funds in cash and (or) non-cash for goods, works, services...". Thus, the legislator directly answered the question of whether it is necessary to use cash register systems for all non-cash payments coming from individuals (for non-cash payments between organizations/individual entrepreneurs, cash register systems do not need to be used).

However, for some non-cash payments, a deferment has been established for the obligation to use cash register systems.

Organizations and individual entrepreneurs when making settlements with individuals who are not individual entrepreneurs by bank transfer ( except for settlements using electronic means of payment), settlements when accepting payments for residential premises and utilities, including contributions for major repairs, when offsetting and returning prepayments and (or) advances, when providing loans to pay for goods, works, services, when providing or receiving other counter-provision for goods, works, services has the right not to use cash register equipment and not to issue (send) strict reporting forms until July 1, 2019 .

Unfortunately, the words highlighted in the quote have already caused heated debate among accountants, since the law 54-FZ does not define what an “electronic means of payment” is, and the wording from the law “On the National Payment System” leads to disappointing conclusions - almost all payments by individuals are now are ESP. The only exception is payment by receipt through a bank operator. But it is not so easy for an accountant to find out how an individual made the payment, because this is not visible from the bank statement.

For cash payments between organizations (IEs), it will be necessary to indicate new details on checks. We have already written about this in the material. But such an obligation will appear only from July 1, 2019.

Among the positive amendments, it is worth noting the specification of the conditions for using cash register systems when making non-cash payments. Thus, it is established that a cash receipt must be generated no later than the business day following the day of payment, but before the transfer of the goods.

Here are a few more important amendments:

1. When selling goods through a vending machine, it will be possible not to print a cash receipt and use one cash register for several vending machines.
2. CCPs on the territory of military installations can be used offline.
3. The list of activities for which CCP may not be used has been changed. Trade in bottled water and milk, library services, and paid parking have been added.
4. Insurance agents that are not organizations or individual entrepreneurs will not have to punch cash receipts when concluding contracts with policyholders. The insurer will have to use the cash register after receiving funds from the insurance agent. In this case, the cash receipt will be sent to the insured person in electronic form.
5. The procedure for a cash register user's actions in the event of a breakdown of the fiscal drive is prescribed.
6. The law introduced the term “beneficial owner”. However, it concerns only fiscal data operators, since organizations whose beneficiaries and beneficial owners include foreign persons are now prohibited from being such operators.

The new law comes into force on the date of publication (July 3), with the exception of some articles.

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

In July 2016, Federal Law 290 on online cash registers was adopted. This law is intended to amend the provisions of 54-FZ “On the Application of CCP”. According to the new rules, all cash registers must transmit electronic copies of receipts online to the tax office from July 1, 2017.

Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers 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 writing of this article, several important changes to the law have come into force, and new clarifications have been issued from the Federal Tax Service.

Read the publication with up-to-date information:

More information about what is happening now:

What is an online cash register

An online cash register is a cash register that meets new requirements:

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

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

An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.

For example, all cash registers and fiscal registrars of Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.

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

How does the online cash register work and what should now be on the receipt?

The sales process at the online checkout now looks like this:

The online cash register receipt contains:

If the buyer asked to send an electronic copy of the check, then in the paper one you need to indicate the client’s email or subscriber number.

The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade 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 receipt.

The cashier's last name does not need to be indicated on receipts from online stores.

New terms

Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting 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 clients. The list of accredited OFDs is presented on the Federal Tax Service website.

Register of online cash registers- this is a list of cash register equipment that is ready to work according to the new rules and officially approved by the Federal Tax Service of Russia. As of December 2016, the register of cash register equipment contains 43 cash register models. The list is updated and anyone can view it on the tax website. Each specific cash register is also included in the register of cash register copies.

Fiscal storage encrypts and transmits fiscal data to the OFD. FN came to replace EKLZ.

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

Validity period of the fiscal accumulator It is different for all entrepreneurs 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 cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.

Buy a fiscal drive you can at your service center. The cost of FN is from 6,000 rubles.

Agreement with OFD— a mandatory document according to the requirements of the new law. Without it, you won’t even be able to register an online cash register. However, the owner of the cash register can change the operator at any time. The cost of OFD services is from 3,000 rubles per year.

Who should switch to online cash registers

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

• entrepreneurs who already use CCP,
• traders of excise goods,
• owners of online stores,
• entrepreneurs providing services to the population and not using cash registers, 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 (SSR) 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 type of online cash register and it also transmits data online. .

Time frame for transition to online cash registers: 2017-2018.

February 1, 2017	Owners of newly registered cash registers The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old order ceases.
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 register systems, depending on the chosen taxation system.	July 1, 2017 Organizations and individual entrepreneurs on OSN, simplified tax system and unified agricultural tax
July 1, 2018	Organizations and individual entrepreneurs on UTII IP on PSN that trade retail and provide catering services Individual entrepreneur on UTII if they have employees
July 1, 2019	Organizations and individual entrepreneurs on UTII IP on PSN, except retail trade and catering Individual entrepreneur 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 BSO to the buyer

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

From July 1, 2017, taxpayers using the simplified tax system must use the online cash register. Parallel tax regimes do not play any role. In addition, a separate check is issued for each mode.

Who is exempt from online cash registers?

The following people are exempt from working with cash registers, as before: representatives of small businesses providing shoe repair services, sellers in unequipped markets, sellers of products from tanks and carts, newsstands, people renting out their own homes, organizations with non-cash payments, credit organizations and companies involved in the securities market, conductors and catering establishments in educational institutions.

Religious associations, sellers of handicrafts and postage stamps can also continue to operate without cash registers.

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

How to switch to an online checkout

The transition to online cash registers since 2017 is a factor that directly affects the future operation of the business; it should be approached responsibly.

The main thing is not to delay. If you plan to make the transition, let's say, in late spring, then there is every chance of being late with the transition to an online cash register by July 2017.

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

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers 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 legal trade. Or they trade with the risk of getting a fine.

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


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

Procedure for switching to online cash registers

So, to switch to an online checkout smoothly, plan thoroughly and act step by step:

1. Find out if existing equipment can be modified

Contact your cash register 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.

To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website 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 (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.

If your cash register can be improved, don’t rush to rejoice. It is often better to buy a new online cash register than to remodel old cash register equipment (the cost of reworking some cash registers is comparable to the cost of a new cash register).

To avoid wasting your money, do some market research. Find out how much it costs to upgrade a cash register on average in the market (for different manufacturers), and how much a new online cash register costs. Compare the functionality of the old modified cash register and the new online cash register. If every step and tiny modification costs an additional 100 rubles, this is a reason to think and look for alternatives.

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

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

3. Make a schedule for replacing ECLs

In order not to overpay for ECLZ work, check when its service life ends. Upon completion of the ECLZ operation, it is better for you to immediately install a fiscal drive and switch to online cash registers.

4. Bring the Internet to the store

The Internet for an online cash register must be stable. Find out if the Internet providers in your region have special tariffs (you can also consult your ASC). Find out what is right for you: wired Internet or Wi-Fi modem.

5. Check for updates to the cash register program

If you work with cash register software, for example, with a commodity accounting system, be sure to find out whether it will be modified to work according to the new rules, whether it is compatible with an online cash register, how much the modification will cost and when it will be carried out. Wiki cash registers work with all commodity accounting systems for free - this is our basic functionality.

After all the preparatory work, decide when to switch to an online checkout.

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

Contact your central service center and get a report from the ECLZ. Write an application for deregistration and go to the tax office. You should still have the card of the owner of the cash register in your hands with a mark of deregistration.

7. Select the OFD and enter into an agreement with it

This is a prerequisite for registering an online cash register. Explore the possible options, conditions and services 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 fill out paperwork or go to the branch.

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

8. Register an online cash register

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

The classic method 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 some time you are given a registration number.

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

How to register an online cash register:

1. Register in your personal account on the nalog.ru website.
2. Fill out the application on the Federal Tax Service website.
3. Enter the registration number of the online cash register and fiscal drive.
4. Fill in the OFD details.

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

New fines

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

The procedure for registering an administrative violation has become simpler. In some cases, for the first violation, a verbal warning is possible, but for a repeated violation, trade is suspended for up to 3 months, and this is actually death for the store.

To avoid problems, comply with all requirements of the new legislation.

How to choose an online cash register

First of all, make your own list of cash register requirements. Answering simple questions about your outlet will help you determine your requirements.

Are you going to use the cash register as a means of business automation? 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 cash register that at least knows how to upload sales data into Excel tables.

Do you sell or intend to sell alcohol? If the answer is yes, then the cash register must be adapted for Unified State Automated Information System, that is, support work with UTM and have functions, for example, writing off balances.

Do you have a friend or a full-time IT specialist? Now a cash register is an IT system, which includes not only a cash register, but also an Internet connection, communication with the OFD and a cryptographic tool. If you do not have an employee on staff who can quickly diagnose the entire system in the event of a breakdown, then it makes sense to enter into an agreement with a service center.

Once you have decided on the basic characteristics, you can make a decision.

Example: select a cash register for a convenience store

Let's say you have a small store near your home: the assortment includes beer and other mild alcohol. Trade is going well, but you want to increase sales without freezing large amounts of goods. You have 1 cashier on your staff, and you personally replace him.

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

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

Example: choose a cash register for a hairdresser

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

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

If you do not have an ordinary hairdressing salon, but a premium salon, then the Wiki Classic and Wiki Print 80 Plus F set is more suitable for you - it does not differ much in function from budget cash registers, but its design is designed specifically for boutiques, salons and expensive cafes.

Choose your online cashier

Wiki cash desks fully meet the requirements of 54-FZ and EGAIS.

Any economic activity undergoes any changes over time and in accordance with the needs of the population, this also applies to trade. For the successful interaction of organizations and entrepreneurs with the state, the latter adopts a set of laws governing these relationships. In this article we will discuss the nuances of Law 54-F3 on the use of cash register systems in trade.

Despite some difficulties in applying and enforcing all the requirements of the law, in fact, it greatly simplifies the life of entrepreneurs themselves. The new mode of operation consists of re-equipping the equipment that records and controls the movement of goods and finances in sales operations.

It is necessary to install a new model of cash register with advanced functions in retail outlets. In addition to accounting for sales and cash flow, such devices, having access to the Internet, transmit data from each transaction to the tax and duties service through the mediation of the operator company, briefly the OFD, and also print out fiscal documents.

Who is affected by the new rules?

Today, all retail outlets must conduct business according to the new rules, including taxpayers of special regimes of the simplified tax system, patent and UTII and online stores. Until July 1, 2018, owners of vending or vending machines have a deferment.

• Individual entrepreneurs without employees in the field of catering and retail trade;
• individuals and legal entities on UTII (except for catering and retail trade);
• Individual entrepreneur on the patent system (not catering, not retail).

Read also: Online cash registers for individual entrepreneurs in 2018

Important! For individual entrepreneurs without employees, the deferment is valid until the specified date only in the absence of an employment contract with a hired worker. If at least one agreement is concluded, a transition to a new regime is required.

Who is released

The following trade categories are exempt from compliance with the new law:

• trade outside the fixed network;
• retail at fairs or markets (excluding indoor premises);
• seasonal in open areas (vegetables, fruits);
• trade from tanks “on tap” (sunflower oil, milk, kvass);
• ice cream and soft drinks from kiosks and trays;
• street trade in newspapers and handicrafts;
• peddling household goods.

In addition to the above, service sector workers are exempt:

• gardening help;
• repair of shoes, clothes, making keys, jewelry, glasses, etc.;
• renting out your own home;
• nurse, nanny service;
• acceptance of recyclable materials.

Important! Entrepreneurs or small organizations located in areas with interruptions in the Internet or its absence are exempt from compliance with the law, but are required to maintain and submit reports to supervisory authorities on their activities.

Deadlines for switching to online cash registers

Main terms of the law:

• 02/01/2017 - the Federal Tax Service stopped registering ordinary cash registers;
• 07/01/2017 - transition to online cash registers, except for some categories;
• 07/01/2018 - transition to new equipment for those who received a one-year deferment;
• 07/01/2019 - all trade payments, for all categories except exempt ones, are made exclusively using online devices.

New check transfer scheme

The diagram looks like this:

1. At the cash register the transaction is carried out and a check is generated.
2. The conditions and details of the transaction performed are recorded on the FN, which signs the check.
3. The finished check is sent to the OFD, after which information about its acceptance is sent back.
4. The Federal Tax Service can at any time gain access to all checks stored in the OFD in electronic format.
5. At the expressed request of the client, he can receive a check confirming the transaction to his email address or in the form of an SMS message.

Read also: How to register a cash register with the tax office

The law has expanded the amount of data that must be contained in a check; now the following data must also be present:

• seller information;
• cashier information;
• enterprise taxation system;
• calculation format;
• complete information about the product (article number, quantity, price, discount);
• price per unit of goods;
• VAT and tax rate;
• date and time;
• shift number;
• check number;
• factory and serial number of the FN;
• FN distinctive sign;
• OFD data;
• device number;
• QR code.

Without all this information, the check document is considered invalid and the seller may be fined.

The procedure for switching to work under the new rules: step-by-step instructions

The process of switching to a new operating mode:

1. Deregister your old car by submitting documents to the Tax Service.
2. Browse the Internet.
3. Buy a new car or adapt an old one to new requirements.
4. Conclude an agreement with a fiscal data operator company.
5. Register the new cash register with the OFD.
6. Install the program on the device taking into account all new requirements.

Did you know? Individual entrepreneurs who pay a single tax on imputed income, when switching to a new mode of working with cash register systems, can count on a kind of refund of the funds spent on the purchase of an online cash register - a tax deduction; a corresponding amendment has been made to the Tax Code of the Russian Federation.

Fines

Responsibility for breaking the law involves a system of fines:

• non-compliance of the cash register with the stated requirements - from 3 thousand individual entrepreneurs, 10 thousand for an organization;
• absence of a receipt from the buyer - ten thousand rubles;
• carrying out trading operations without a cash register - for an entrepreneur - from 25% to 50% of the proceeds from trade (at least 10 thousand rubles), for an organization - from 75% to 100% (at least 30 thousand);
• failure to provide information to supervisory authorities in a timely manner - for individual entrepreneurs - up to 3 thousand, for organizations - up to 10 thousand rubles;
• for repeated (within a year) violation - a ban on trading activities for up to three months;
• A repeated violation committed by an official entails disqualification for up to two years.

Cash registers are electronic devices that record and store fiscal information, which is subsequently transmitted to the tax authorities through appropriate documents. The rules for using these devices are provided for by Federal Law No. 54-FZ.

What is the law?

Federal Law No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” was adopted by the State Duma in the third reading on April 25, 2003 and approved by the Federation Council on May 14 of the same year. The legislation was signed by the President of the Russian Federation on May 22, 2003.

Federal Law on Trade in a new edition

The law provides requirements for the use of cash register equipment and the procedure for making payments using cash registers in order to respect the rights of consumers, as well as the rights and interests of organizations and citizens.

Latest amendments regarding the use of CCP

The latest changes to the legislation on cash registers were made on July 3, 2016. During the amendments, an amendment was made to the title of the law. The term “payment cards” has been changed to “electronic means of payment”. The following series of articles have also been updated and new ones added:

• Article 1, which provides for the scope of the legislation, has been amended;
• Article 1.1 was added, giving definitions to the main terms appearing in the law;
• Article 1.2 was introduced, defining the scope of use of cash registers and the requirements for their operation;
• Article 2 was edited, providing for the nuances of using cash register equipment;
• the wording of the provisions of Article 3, which establishes the rules for filling out the register of cash registers and the register of fiscal drives, has been changed;
• Article 3.1 was introduced, establishing requirements for conducting examinations of cash registers;
• Article 4 has been amended in a new edition, providing a list of requirements for the technical characteristics and main functions of cash register equipment;
• Article 4.1 was introduced, establishing a list of requirements for the fiscal drive;
• Article 4.2 has been added, describing the features of the cash register registration procedure;
• Article 4.3 has been supplemented, providing for the specifics of using cash register equipment;
• Article 4.4 has been added, establishing the requirements for obtaining permission to process fiscal information;
• Article 4.5 was introduced, defining the list of responsibilities of the operator of fiscal devices;
• a new article has been included under number 4.6, which describes the features of drawing up an agreement for the processing of fiscal information;
• Article 4.7 was introduced, providing for rules for filling out cash receipts and other reporting documentation;
• The wording of Article 5, which defines the responsibilities of individual entrepreneurs and organizations that make payments, has been changed;
• Article 7 is set out in a new edition, establishing the rights and responsibilities of tax authorities exercising control over the use of cash registers and compliance with the provisions of this legislation.

Also read the main provisions of Federal Law 173

Article 2 of the Federal Law on the Use of Cash Registers provides a list of features and restrictions for the operation of cash registers by certain persons when carrying out their activities.

Credit organizations that use automatic payment devices to perform operations for accepting and issuing cash and using electronic means of payment do not use cash register equipment in their activities.

Clause 2 of Art. 2 of Federal Law No. 54-FZ allows individual entrepreneurs and organizations that carry out the following types of activities not to use cash registers, but to make independent payments:

• sale of newspapers and magazines, as well as related products at newsstands;
• sale of securities;
• sale of travel documents by drivers or conductors in vehicles;
• sale of food products to teachers and students during classes;
• sales of goods during fairs and retail markets;
• trade in food and non-food products with home delivery;
• sale of ice cream and draft soft drinks;
• trade in products from tank trucks, as well as agricultural products;
• providing shoe repair and painting services;
• production of metal haberdashery and key making;
• providing childcare services for children, the elderly and the sick;
• sale of art products and other handicrafts directly by the manufacturer;
• services for plowing gardens and sawing firewood;
• provision of living space for rent;
• work of porters at train stations and ports;

Entrepreneurs operating in hard-to-reach areas also have the right to provide services and make payments without using cash registers. The list of these areas is approved by the government of the Russian Federation.

Pharmacies that are located at paramedic stations in remote rural settlements and have the appropriate pharmacological license may also not use cash register equipment;

Religious organizations may not use cash registers when conducting rites and ceremonies and when providing related services.

Clause 7 provides for the possibility for entrepreneurs to use cash registers that do not necessarily transfer fiscal data to the tax authorities. This right is established for a number of remote areas, which are approved by the executive bodies of the constituent entities of the Russian Federation, which are responsible for the implementation of state policy.

Download Federal Law 54 in the latest edition

To familiarize yourself in detail with the provisions of Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment,” it is recommended to download the document containing the latest changes dated July 3, 2016, follow the link below.

For retail chains and companies with a branch network

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54-FZ. New law on online cash registers

The main requirements for a cash register under the new law 54 Federal Law include: the presence in the cash register of a fiscal drive that transmits electronic receipts and other fiscal documents to the OFD; connecting the cash register to the Internet; generation of a check with details (name) of each item of the check and highlighted VAT rates for each item in the check; the ability to send an electronic receipt via SMS to the buyer’s mobile phone number and much more.

Registration of a cash register under the new law has become possible through the website nalog.ru without visiting a tax office. For the convenience of legal entities, the “taxpayer’s personal account” service has been organized on the website of the Federal Tax Service, which allows you to monitor the operation of the cash register online.

The new law on cash registers provides for a phased transition to the new order. Main stages of transition:

From February 1, 2017 all newly registered cash registers (for organizations and individual entrepreneurs on the OSN and the simplified tax system) are registered in accordance with the new procedure (the cash register must be equipped with a fiscal drive and transmit information about sales to the tax office through the 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 OSN and STS can only work with cash registers that meet the requirements of the new law on cash registers;

From July 1, 2018 the requirements of 54 Federal Laws 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 registers has exceptions for certain types of activities that may not use a cash register when paying customers. These include: sale of securities; sale of public transport tickets; selling ice cream and soft drinks on tap at kiosks; shoe repair and painting; seasonal trade in waddling vegetables; acceptance of glassware and waste materials from the population, with the exception of scrap metal; leasing of residential premises belonging to individual entrepreneurs by right of ownership, and others.