Who can work without CCT. Who can work without a cash register? Who has the right to trade without CCM

Buying a cash register today is not only costly, but also troublesome. You need to purchase an expensive modern device that meets the requirements of the legislation of 2016, register it properly, conclude an agreement with a service organization. Not every aspiring entrepreneur can afford these costs. However, the liability for non-use of cash registers provided for by law is very serious.

An individual entrepreneur very often chooses for himself such a field of business as a beauty salon, hairdresser, cafe, car service, hostel or mini-hotel, taxi or other type of service for the population. It is reasonable that the business owner has a question whether it is possible to carry out entrepreneurial activity with the receipt of cash from the population without a cash register, or the device should be bought in any case. And if such an option is possible, then under what conditions and who can work without a cash register.

There are several options when individual entrepreneurs and legal entities have the right not to use CCP for receiving payment. It depends on the tax regime applied by the entrepreneur or organization, the type of work carried out, the area where the work takes place.

On UTII and Patent

To date, all payers of UTII are exempt from the mandatory use of cash register machines. The use of the cash register is a right of such taxpayers, not an obligation. The list of types of business where UTII is applied is approved at the regional level. That is, a situation is possible when, for example, a beauty salon, cafe or restaurant in one city will be considered an object of UTII taxation, but not in another.

In Moscow UTII the following types of business are taxed:

• Retail. That is, this is all trade in shops, pavilions, shopping centers. Where cash and bank cards are accepted from the population.
• Catering. These are cafes and restaurants. In Moscow, there is no need to install a KKM.
• Household and veterinary services. In addition to veterinary clinics, such services include hairdressing and beauty salons, ateliers and workshops.
• Provision of car wash and car service.
• Advertising activity.
• Services for the lease of land and trade places.
• Provision of services to help the population live. These are hotels, hostels, hostels.
• Services for the carriage of passengers and goods by road. This can include both entrepreneurs transporting multi-ton loads and taxi companies. Taxis work with the population much more often, however, it can be very problematic to install a cash register in a taxi.
• Parking services.

Similarly, exempt from the need to apply KKM and taxpayers on a patent. The list of areas of activity where a patent can be used is also established at the regional level, the only caveat is that this applies only to individual entrepreneurs. Organizations do not have the right to apply such a taxation system, and, therefore, they will not be able to use it to avoid the need to apply KKM.

In Moscow, the list of types of business where individual entrepreneurs have the right to apply a patent is quite wide. These are car services, taxi cabs, beauty parlors and beauty salons, hairdressing salons and a very wide range of activities. The only caveat is that the number of workers employed by an individual entrepreneur should not exceed 15 people for each type of activity for which a patent has been obtained.

Those entrepreneurs and organizations that do not use KKM due to taxation of UTII need to carefully monitor changes in legislation in this area, since in 2016 it is planned to adopt a law that would deprive them of the right not to use KKT.

Simplified and basic taxation systems

The simplified taxation system does not have such advantages as the ability not to use KKM in work. However, even these entrepreneurs and organizations have the opportunity in some situations not to use this technique.

• First of all, these are activities for the implementation of a wide variety of services to the population with the condition of the mandatory use of SSR. Such services can be private taxi companies and taxis, beauty parlors and salons, hairdressing salons, hotels, cafes and restaurants, car services and car washes, and others. Instead of cash register receipts, the population should be issued with SRF of the sample accepted in the organization. For example, tickets, travel checks, receipts, travel tickets, vouchers. In a taxi, this is a counter receipt.
• Carrying out activities in remote and hard-to-reach areas. For example, pharmacies, cafes and hotels in settlements, which are objectively difficult to reach. Pharmacies, which are located on the basis of feldsher-midwife stations, and cafes in places of shift work or global construction projects. In such situations, accepting money from the population is possible on the basis of the provided sales receipt or a copy of the receipt. They are issued on demand, that is, their statement is not mandatory.

Individual entrepreneurs and organizations on OSNO, in the case of a number of activities, also have the opportunity to avoid those cases when it is necessary to use KKM.

These types include:

• Retail trade in periodicals (newspapers and magazines). The right to not use the POS printer arises when the income from such a sale exceeds 50% of the entire income of the organization or entrepreneur.
• Sale of travel tickets, tickets for cultural and entertainment events. Sale of lottery tickets and securities. When carrying out such activities, KKM is not needed.
• A cafe on the basis of schools for meals for schoolchildren and teachers.
• Trade at fairs, exhibitions. This can be not only direct trade, but also the implementation of services within these structures, for example, beauty parlors.
• Sale of ice cream or soft drinks in kiosks, sale from tanks and delivery. For all these activities, a cash register is not needed.
• Sale of religious objects and the provision of services in this area.

As can be seen from the above, the use of a simplified and basic taxation system is also not an absolute prohibition on the absence of cash registers.

When the purchase of KKM cannot be avoided

Despite a fairly extensive list of activities when it is possible not to use CCP, there are still those who need a cash register.

Such moments include:

• In cities in the retail network, the sale of alcoholic beverages is prohibited without the use of CCP. That is, if alcohol is sold to the population, a cash register is needed and a cash register check must be punched for each such purchase. In the event of violations, an entrepreneur or an organization will face impressive fines, and even the risk of a complete suspension of activities. In addition, from 2016, in the event of such a realization, the cash register should be of a new generation. Connected to the Internet and transmitting in real time all sales directly to the IFTS server.
• All cases not covered by the above exceptions. Despite the fact that the legislation provides for a number of exceptions when the use of KKM is optional, they still do not cease to be exceptions. In all other situations, a cash register is needed, because not breaking a cash register check when accepting cash from the population is a gross violation of the current legislation in the field of cash discipline regulation.

In 2016, it is planned to consider a bill canceling the possibility of UTII payers not to use cash registers. Hundreds of thousands of organizations and entrepreneurs will have to purchase and use CCT in their work. The introduction of such a law was planned already at the beginning of 2016, but its consideration was repeatedly postponed and is now expected to be adopted in 2016. All enterprises on UTII throughout 2016 need to carefully monitor changes in legislation in the field of cash discipline, laws and regulations that have come into force. And if the law is adopted, they need to acquire and install KKM in the shortest possible time.

The laws "On the Application of KKM" dated May 22, 2003 No. 54-FZ and "On Amendments to the Law No. 54-FZ" dated July 03, 2016 No. 290-FZ are rather difficult to understand, primarily because there are uniform standards. a lot of reservations. Considering that for the first time in a long time, the interests of individual entrepreneurs were seriously affected, many are trying to figure out whether an individual entrepreneur can work without a cash register as before, or whether it will be necessary to allocate time and money to organize cash discipline.

Unfortunately, most entrepreneurs will eventually have to come to terms with buying an online cash register, but at the moment there are a number of legal opportunities that allow you to work without it.

So, is it possible for an individual entrepreneur to work without a cash register in 2019? Yes, provided that at least one of the following conditions is met:

• engaging in specific types of trade or services;
• the location of the outlet in a remote area;
• the use of tax systems such as UTII and PSN;
• the presence of hired workers.

Let's analyze the nuances of each of the listed categories.

Industries for individual entrepreneurship without an online cash register in 2019

Amendments to Law No. 54-FZ, adopted in 2016, significantly limited the range of legal entities and entrepreneurs who can work with cash without using a cash register. Even after the end of the transitional period, individual entrepreneurs without cash registers in 2019, in accordance with paragraph 2 of Art. 2 of Law No. 54-FZ, will be able to sell the following types of goods and services:

• printed publications and related products;
• securities;
• tickets in the transport cabin;
• goods on trains;
• draft soft drinks and ice cream at kiosks;
• food products in educational institutions;
• kvass, milk, butter, kerosene, live fish from tanks;
• vegetable products on the wreck;
• goods at exhibitions, fairs, retail markets;
• religious products in religious buildings;
• repair and painting of shoes;
• reception of recyclable materials from the population, except for scrap metal;
• transfer of residential premises for paid use;
• production and repair of keys and metal haberdashery;
• caring for children, the elderly and the sick;
• plowing vegetable gardens and sawing firewood;
• services for carrying things at airports and train stations;
• handicrafts sold by the manufacturer.

Such exceptions will only apply if the business entity operates without automatic payment devices and does not sell excisable goods.

Trade without a cash register in certain localities

A feature of online cash registers is the need for their constant connection to the Internet to transfer information to the server of the fiscal data operator (OFD). The technical capabilities for this in Russia are far from being available everywhere. Therefore, for individual entrepreneurs and enterprises working in rural outback, officials provided an exception, according to which in areas remote from communication networks, it is possible not to use KKM (clauses 3 and 7 of article 2 of Law No. 54-FZ). A complete list of privileged territories related to the constituent entity of the Russian Federation where the entrepreneur works can be found on the official websites of the executive authorities.

If, due to the territorial location of the individual entrepreneur, he uses such a preferential regime, then instead of a check, the buyer, upon request, must be issued a document containing information about the seller, place, date, time, type, form and amount of calculation, nomenclature and full name. the signatory official.

Some territories may not be included in the approved list of hard-to-reach areas and, at the same time, do not have the technical ability to connect to the Internet. In this case, the individual entrepreneur needs to check whether his settlement is on a different list - a list of localities remote from communication networks, approved by local authorities. If the settlement is recognized as such, then enterprises and individual entrepreneurs need to work at the online cash register and print receipts with all the necessary details offline, without transferring data to the OFD.

What temporary benefits allow an entrepreneur to work without cash registers?

Law No. 290-FZ provides for the phased introduction of online cash registers for various categories of entrepreneurs, depending on the taxation system used and the type of activity.

So, from July 1, 2017, all individual entrepreneurs were supposed to switch to online cash registers for OSN, STS and ESHN. Exactly one year later - from 07/01/2018 - there was an obligation to use new KKM for individual entrepreneurs on UTII and PSN engaged in retail trade and catering (except for individual entrepreneurs without employees). Also, until 01.07.2018, individual entrepreneurs engaged in vending could work without online cash registers (clause 11 of article 7 of Law No. 290-FZ). From 07/01/2019, all individual entrepreneurs who do not apply to the exceptions specified in the previous sections, except for individual entrepreneurs engaged in the provision of services, performance of work or the sale of goods of their own production that do not have employees, should go to online cash registers (for the latter, the deferral was extended again , now until 07/01/2021).

Fill out the application for registering a new cash register correctly, having read the article "Sample application for registering online cash registers in 2019".

Separately, it is worth mentioning the temporary preferential measures, indicated by paragraph 17 of Art. 7 of Law No. 290-FZ for individual entrepreneurs in special modes - until 02/01/2021 for all entrepreneurs, except for those who use the OSN, the possibility is extended not to indicate nomenclature items in the cash register receipt. Considering that the indication of the names of goods in receipts significantly complicates commodity accounting and is contrary to this individual entrepreneur's right not to keep accounting records, such an indulgence is very useful.

How can an individual entrepreneur organize work without a cash register?

First of all, you need to understand that it is impossible to work at the old-style cash registers after 07/01/2017 in the same mode - the tax office automatically removes them from the register. For failure to comply with this requirement, in accordance with paragraph 4 of Art. 14.5 of the Administrative Code, inspectors will issue a warning or impose a fine from 1500 to 3000 rubles.

If the individual entrepreneur belongs to the categories exempted from the use of cash registers in the current year, then in order to comply with clause 2.1 of Art. 2 of Law No. 54-FZ, at the request of the client, it is necessary to issue him a sales receipt, receipt or other similar document, which must contain the following details:

• name, number and date;
• FULL NAME. entrepreneur, his TIN;
• the nomenclature of paid goods with an indication of the quantity;
• sum;
• Full name, position and signature of the official.

The form of such a settlement document has not been approved, that is, it can be developed and approved independently.

As for individual entrepreneurs working in hard-to-reach areas, the requirements for the procedure for recording and issuing settlement documents at the buyer's request are determined by the rules approved by order of the Government of the Russian Federation No. 296 dated 03/15/2017. sheets with the signature of the head and the seal, if any.

Outcomes

From July 2019, almost all individual entrepreneurs should switch to online cash desks, with the exception of those for whom the deferral has been extended, as well as those who carry out certain types of activities or work in remote corners of Russia.

Federal Law of 22.05.2003, No. 54 - FZ "On the use of cash registers in the implementation of cash payments and (or) payments using payment cards" regulates the use of the cash register in business.

In 2016, Federal Law 290 was adopted, which defined new rules for the use of cash registers. The main change is the format of the cash register itself. The transition to the use of so-called online cash desks in calculations has begun. Already in 2017, cash registers for individual entrepreneurs began to be registered and used in accordance with these rules online. However, there are still some exceptions.

In accordance with this law, individual entrepreneurs and LLCs are obliged to use CCP (cash register equipment) when making payments in cash or when accepting bank cards. However, a cash register for individual entrepreneurs and LLCs is not required in all cases.

In our today's publication, we will find out whether an individual entrepreneur needs a cash register in 2018, what are the requirements for this technique, where to buy it and how to register, whether an LLC can work without a cash register.

Who can not apply CCP in 2018?

It should be noted that in some situations, organizations and individual entrepreneurs have the right not to use the cash register. Individual entrepreneurs and organizations that apply UTII and individual entrepreneurs using PSN may not use CCP until July 1, 2019, with the exception of the use of certain types of activities.

In this case, the buyer has the right to demand a document that confirms the receipt of funds (for example, a receipt or check). The document must necessarily contain the following data:

• Title of the document;
• serial number of the document;
• date of issue of the document;
• the name of the LLC (or the full name of the individual entrepreneur);
• Taxpayer TIN;
• the name of the purchased goods (works, services) and its quantity;
• payment amount (in rubles);
• surname, initials, position and signature of the person who issued the document.

Please note that regardless of the taxation system applied, individual entrepreneurs and LLCs that provide services to the population may not use the cash register if they issue their clients with BSO (strict reporting forms). The BSO includes season tickets, coupons, transport tickets, receipts, cinema tickets, vouchers, and so on. This provision will be valid until July 1, 2019.

Let us recall that the Decree of the Government of the Russian Federation of 06.05.2008 No. 359 regulates the procedure for registration, issuance, accounting, storage and destruction of SRF. More details about BSO for LLC you can.

The cash register for LLC in 2018 (organizations) and individual entrepreneurs is not required for certain types of activities. See the table below for details.

	Activities for which you can not use the cash register
	Sale of newspapers and magazines, related products in newspaper and magazine kiosks (provided that the share of sales of newspapers and magazines in their turnover is at least 50% and the range of related products is approved by the local authority). The accounting of sales proceeds from the sale of newspapers and magazines and from the sale of related products must be kept separately.
	Trade in markets, fairs, in exhibition complexes (and other areas that are set aside for trade), with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, caravans, container-type premises and other trading places located in these places, open counters inside the covered market premises for the sale of non-food products.
	Miscellaneous small-scale retail trade in food and non-food products, except for technically complex goods and food products, which require certain conditions for storage and sale from hand carts, baskets and trays, including frames protected from atmospheric precipitation, covered with plastic wrap, canvas, tarpaulin.
	Trade from tanks: beer, kvass, milk, vegetable oil, live fish, kerosene, piled vegetables and melons.
	Sale of assorted tea products in passenger carriages of trains, which is approved by the federal executive body in the field of railway transport.
	Sale of travel tickets and coupons for travel in city public transport.
	Sale of securities and lottery tickets.
	Providing food for students and employees of educational organizations that implement basic general education programs during training sessions (kindergartens, schools).
	Reception of glassware and scrap materials from the population (except for scrap metal).
	Sale of ice cream and soft drinks in bulk in kiosks.
	Sale of religious items, religious literature and the provision of services for the conduct of religious rites (ceremonies).
	Sale at face value of state postage stamps (postage stamps and other signs applied to postage), which confirm payment for postal services (organizations and individual entrepreneurs located in remote or hard-to-reach places (except for cities, regional centers, urban-type settlements specified in the list approved by the state authority of the constituent entity of the Russian Federation).
	Pharmacy organizations that are located in feldsher and feldsher-obstetric points and separate subdivisions of medical organizations licensed for pharmaceutical activities located in rural settlements in which there are no pharmacy organizations.
	14. Organizations and individual entrepreneurs conducting cash payments in remote or hard-to-reach areas (except for cities, regional centers, urban-type settlements), if these settlements are indicated in the list approved by regional authorities.

Cash register and tax regimes

The table below describes the conditions for using a cash register for individual entrepreneurs and organizations in 2018 under different tax regimes.

Tax regime	Cash machine
General system of taxation (OSN)	Be sure to apply.
Simplified taxation system (STS)
Unified Agricultural Tax (UAT)
Unified tax on imputed income (UTII)	Not required to apply. At the request of the client, it is necessary to issue a sales receipt (receipt). If services are provided to the population, it is possible to issue strict reporting forms (SRF).
Patent Tax System (PSN)

What are the requirements for a cash register?

Before registering the cash register with the Federal Tax Service, it should be borne in mind that in the activities of individual entrepreneurs and LLCs, only those CCP models that are contained in the state register are allowed.

In order to find out whether a given model of a cash register is in the state register, you must either look through the register, or look at the cash register case for the presence of a holographic sticker ("State Register"). You can check the availability in the register of KKT at the link https://www.nalog.ru/rn77/service/check_kkt/

In order for a cash register model to be included in the list of the state register, it must meet a number of requirements (provisions of the Federal Law of 22.05.2003 N 54-FZ (as amended on 03.07.2016) Article 4)):

• have a body;
• have a serial number printed on the body;
• have a real-time clock inside the case, as well as a device for printing fiscal documents. At the same time, in the cash register equipment used as part of the automatic settlement device, the device for printing fiscal documents can be located outside the cash register equipment body within the automatic settlement device body, and when making settlements using electronic means of payment on the Internet "the device for printing fiscal documents may be absent or located outside the body of the cash register equipment within the body of the automatic settlement device;
• check the control number of the registration number of the cash register equipment, which ensures that the user has correctly entered the registration number into the cash register equipment;
• ensure, at the time of calculation, the receipt of information on the amount of calculation from the device specified in paragraph two of clause 1 of Article 2 of this Federal Law;
• ensure the possibility of installing a fiscal accumulator inside the housing and, when using cash register equipment, contain a fiscal accumulator inside the housing;
• transfer fiscal data to a fiscal drive installed inside the case;
• ensure the formation of fiscal documents in electronic form;
• exclude the possibility of forming (printing) a cash register receipt (strict reporting form), correction cash register receipt (correction strict reporting form) containing information about more than one sign of calculation;
• ensure the possibility of transferring fiscal documents generated using any fiscal accumulator included in the register of fiscal accumulators to any operator of fiscal data immediately after the fiscal data is written to the fiscal accumulator, including the possibility of such transfer in encrypted form, as well as the possibility of re-transmission of non-transferred fiscal documents (for which no operator confirmation has been received);
• ensure the printing of fiscal documents, except for the case of settlements using electronic means of payment on the Internet;
• provide the ability to print on a cash register receipt (strict reporting form) a two-dimensional bar code (QR code at least 20 x 20 mm in size), containing in coded form the details of checking a cash register receipt or a strict reporting form (date and time of settlement, serial number of a fiscal document , calculation attribute, calculation amount, factory number of the fiscal accumulator, fiscal document attribute) in a separate highlighted area of ​​a cash register receipt or a strict reporting form;
• accept from the technical means of the operator of fiscal data the operator's confirmation, including in encrypted form;
• inform the user about the lack of confirmation of the operator of the transferred fiscal document to the tax authorities in electronic form through the fiscal data operator, as well as about malfunctions in the operation of cash registers;
• provide the tax authority with the ability to print a fiscal document "report on the current state of settlements" at any time (except for cash registers used for settlements using electronic means of payment on the Internet, in which a device for printing fiscal documents missing);
• provide the ability to search for any fiscal document recorded in the fiscal drive installed inside the cash register equipment body by its number and print it on paper (except for cash register equipment used when making settlements using electronic means of payment on the Internet ", in which there is no device for printing fiscal documents) and (or) transmission in electronic form;
• execute the protocols of information exchange specified in Clause 6 of Article 4.3 of this Federal Law.

Where to buy a cash register for an individual entrepreneur or organization?

The cash register can be bought in specialized companies that are approved by the State Expert Commission on cash registers. Such organizations are engaged not only in the sale of cash registers, but also in their maintenance and repair.

Companies selling CCPs usually have a network of service centers and salespeople. As a rule, the cost of a cash register is from 8,000 to 25,000 rubles.

Registration of a cash register for individual entrepreneurs and LLC

The purchased cash register must be registered with the tax authority. Registration of an online cash register can be carried out without visiting the tax office through the personal account of the taxpayer on the official website of the Federal Tax Service of Russia or the personal account of the selected operator of fiscal data (hereinafter referred to as the OFD).

To do this, the taxpayer needs an enhanced qualified electronic signature key certificate. Before you register a CCP with the tax authority, you must conclude an agreement with a fiscal data operator (FDO). OFD is a legal entity created in accordance with the legislation of the Russian Federation and located on its territory, which has received permission from the Federal Tax Service of Russia to process fiscal data.

The OFD assumes responsibility for the processing of fiscal data, including obtaining information, verifying its accuracy, recording, organizing, accumulating, storing in an uncorrected form, retrieving, using, transferring to the tax authorities in the form of fiscal documents, providing tax authorities with such data and access to them, as well as ensuring the confidentiality of the data provided by the company.

You can also register the cash register in person by visiting the tax office. Please note that if the documents for setting up the CCP in the tax service are submitted by the applicant's representative, then a power of attorney is additionally provided.

How to re-register a cash register?

The need to re-register a cash register may arise if necessary:

• change the information entered in the accounting journal and the CCP registration card (for example, when changing the address of the CCP installation - when moving the CCP from one store to another);
• replace the fiscal drive.

When re-registering a cash register with the tax service, you must provide:

• report on changes in the registration parameters of CRE;
• fiscal accumulator closing report.

How to deregister a cash register?

In order to deregister the cash register for an LLC or individual entrepreneur, you should contact the Federal Tax Service (in which it is registered) and provide the following documents:

• application for deregistration of cash register;
• report on the closure of the fiscal accumulator (clause 8 of article 4.2 of Law No. 54-FZ).

The fact confirming the deregistration of a CCP is the formation of a card on the deregistration of a CCP. Such a card is formed by the tax authority and issued (sent) within 5 working days from the date of submission of the application (clause 7 of article 4.2 of Law No. 54-FZ).

In the card, the tax office, in accordance with paragraph 9 of Art. 4.2 of Law No. 54-FZ, must indicate:

• full name of the organization or full name (if any) an individual entrepreneur;
• Taxpayer TIN;
• CCP model name;
• serial number of the KKT copy;
• the date of removal of the cash register from registration.

You can get a card from the IFTS in three ways:

• through the office of the KKT;
• through a fiscal data operator;
• personally visiting the IFTS.

Paperwork and cash discipline

The use of a cash register involves the preparation of a number of documents. Requirements for the formation and processing of which are reflected in the Order of the Federal Tax Service No ММВ-7-20 / 229 dated 03.21.2017:

• Registration report - additional details are detailed in Table 7 of Order No. ММВ-7-20 / 229;
• Report reflecting changes in registration data - table 7 and table 8;
• The report that opens the shift is actually an analogue of the report-X - table 17;
• Cash register receipt or reporting forms - table 19;
• Corrective checks or SRF - table 30;
• The report that closes the shift is an analogue of the report-Z - table 32;
• The report that is generated when the FN is closed - table 33;
• The report confirming the current calculations - table 18;
• Operator Confirmation Report - Table 34.

Phased changes in the field of online cash registers

On July 15, 2016, a new law on cash registers came into force from 2017 FZ No. 290, significantly changed the requirements for CCP. The procedure for switching to a new model of cash registers is as follows:

From 01.02.2017, registration of cash registers without the capabilities of fiscal registrars for data transfer to the IFTS is terminated.

From 07/01/2017, all old-style cash registers registered before 02/01/2017 must be re-registered with the IFTS. All taxpayers, except for those who apply UTII, PSN or issue SRF (when providing services), are required to ensure the transfer of fiscal data of cash registers online to the IFTS.

From 1.07.2018 for entrepreneurs working on the PSN and UTII in the field of retail trade and catering, who have employees, there is an obligation to register and make settlements using online cash registers.

From 01.07.2019, taxpayers applying UTII, PSN, as well as those who provided services to the population and issued a cash register, are required to start using online cash registers.

Are there any advantages to online checkouts?

The emergence of online checkouts made a lot of noise and a lot of dissatisfaction. Obviously, this is an additional burden on the business. To mitigate the situation, officials have somewhat improved the position of entrepreneurs who need to establish online cash registers.

The advantages of online cash registers over the old generation cash registers are as follows:

• it is possible to register the cash register without a personal visit by the entrepreneur to the Federal Tax Service;
• the government promises to reduce tax inspections for those who use the new model of cash registers;
• mandatory maintenance of KKT and replacement of EKLZ will be canceled;
• expenses related to the purchase of new cash registers will be partially reimbursed. Small businesses will be able to receive a tax deduction for each online cashier (in the amount of 18,000 rubles).
• it became possible to use their own electronic devices - tablets, smartphones, etc. in cash settlements with clients.

Fines for violations of the use of CCP

Control over the use of cash registers is carried out by employees of the Federal Tax Service. In accordance with article 14.5 of the Code of Administrative Offenses of the Russian Federation, for absence, violation of the rules for registration and use of CCP, the following fines are provided:

1. Individual entrepreneur (or the head of an organization) - from 3,000 to 4,000 rubles.
2. Legal entities - from 30,000 to 40,000 rubles.
3. Seller or cashier - from 1,500 to 2,000 rubles.

If you still have questions about whether you need a cash register for an individual entrepreneur in 2018, how to register it, or any other questions on the topic, you can ask them in the comments. We will try to respond promptly.

Good afternoon, dear readers! Today we are talking about the most serious change, which has long been raising a lot of questions - the introduction of an online cash register from 2017 for individual entrepreneurs and LLCs! In addition, it is already in full swing, and there are more and more questions!

In short: The law on KKT No. 54-FZ of 05/22/2003 has changed a lot (the changes were made by the law No. 290-FZ of 07/03/2016):

• Regular cash registers should be replaced by online cash registers;
• Data on all punched checks will be transferred to the IFTS;
• SP on UTII and patent will lose the right to work without a cash register;
• Old fines have changed, plus new ones have been added.

And now about all this in more detail.

Who should switch to online checkouts from July 1, 2018

The list of entrepreneurs who could previously work without a cash register is sharply dwindling. The following will lose the right to be exempted from cash registers:

1. Payers of UTII - IE and LLC, if they provide catering services, are engaged in retail trade and have employees;
2. Individual entrepreneurs who have, trade in retail and provide services in the field of public catering. There are hired workers in the state of individual entrepreneurs;

These two groups could not put the checkout, but issue the buyer (on demand) a document confirming the payment. Now they won't be able to do that! From July 1, 2018, everyone who pays UTII and a patent will also switch to new cash registers on a general basis!

1. Those who sell lottery tickets, postage stamps, etc .;
2. Those who trade using vending machines (vending machines) and have employees;

These two groups will also switch to the general rules for the use of cash registers from 01.07.2018: the first will have to install cash desks at the point of sale, the latter will equip cash registers with machines.

1. And also everyone who now uses the old-style cash registers (on and) will have to go to online cash registers.

Transition to Online checkouts from July 1, 2019

The next stage of the transition to online checkouts is July 01, 2019. From this date, they will be required to work according to the new rules:

• SP on a patent, except for those entrepreneurs who provide services in the field of trade and catering.
• Individual entrepreneurs on UTII, working in the field of trade and catering, without employees.
• Individual entrepreneurs at PSN, operating in trade and public catering, without the involvement of employees.
• IE and LLC on UTII, providing other services, with the exception of trade and catering, where online cash registers will need to be used from 01.07.2018.
• LLC and individual entrepreneurs located on the OSNO or STS, subject to the provision of services to the population and the issuance of a BSO of the established form. The exception is the sphere of trade and catering.
• Individual entrepreneurs using vending machines for sales. The staff does not have employees.

Who can work without online cash registers

• Organizations and individual entrepreneurs engaged in certain types of activities (for example, shoe repair, key making, etc.);
• Organizations and individual entrepreneurs engaged in the sale of magazines / newspapers in kiosks, ice cream, bottled drinks, trade at fairs or retail markets, trade in milk and kvass from tank trucks, sale of seasonal vegetables / fruits (including melons and gourds);
• Organizations and individual entrepreneurs located in hard-to-reach areas (the area must be included in the list approved by the regional authorities) - but there is an amendment for these persons: they may not put a CCP, but must issue a payment document to the client;
• Pharmacy organizations in paramedic points in rural areas *
• Entrepreneurs providing porter services.
• Organizations and individual entrepreneurs providing services related to caring for children and sick people, as well as the elderly and disabled.
• Reception points for recyclable materials and glassware. An exception is the acceptance of scrap metal.

Online cash desks for those who provide services to the public

At the moment, companies and individual entrepreneurs engaged in services to the population have the right to do without CCP, but then they must issue SRF. From 01.07.2018, this obligation will be supplemented by the fact that it will be necessary to issue not just a SRF, but a SRF formed on a special device - an “automated system for SRF”. In theory, this system will become a type of cash register, respectively, SRF will become a type of cash register receipt.

Plus, the law was amended in the following part: it will be possible to issue such SSO both when providing services and when performing work in relation to the population.

Important! The exemption from the use of KKT for taxpayers on UTII and patents, as well as for taxpayers located in remote areas, and pharmacy organizations in paramedic points in rural areas does not apply if these categories of persons sell excisable goods.

Important! If you are located in an area remote from communication networks (it must also be approved by regional authorities), that is, there is simply no Internet at all, then you must use the cashier, but offline. That is, the cash register must be installed and used, but the data does not need to be transmitted electronically.

Important! Consider the following about the sale of alcoholic beverages. Law No. 171-FZ "On the regulation of the turnover of alcoholic beverages" was amended by Law No. 261-FZ, the amendments entered into force on 31.03.2017. Among other things, Art. 16 in clause 10 there is such a paragraph:

Retail sale of alcoholic beverages and retail sale of alcoholic beverages in the provision of catering services are carried out using cash registers.

This means that everyone (both individual entrepreneurs and LLCs) who sells alcoholic beverages (including beer), regardless of the tax regime applied, must trade using a cash register from 03/31/2017 - from the date of entry into force of these changes ... This norm is special, therefore it takes precedence over the norm of the Law "On the Application of CCP", in which the transition to cash registers for UTII is postponed to 01.07.2018.

Thus, individual entrepreneurs and LLCs on UTII and a patent that carry out retail sale of alcoholic beverages will not receive a deferral until 07/01/2018, but must switch to new cash registers earlier - from 03/31/2017.

Online cash registers for online stores and online commerce

Previously, there was no clear answer to the question of whether an online store needs KKT. According to the explanations of the tax authorities, it had to be used after all. Now everything is spelled out quite clearly:

CCP in online trade is needed both in the case of cash payments and in payments through electronic means of payment. Settlements using electronic means of payment is a new concept that appeared in the law after the amendments were made. Such calculations are understood to mean calculations that exclude personal interaction between the two parties to the purchase process.

If in your online store you accept payment only through electronic means of payment, then you can buy not an online cash register, but a special cash register without a printer for printing receipts.

In some cases of online commerce, when the parties are two legal entities, two individual entrepreneurs or individual entrepreneurs and a legal entity, it is not necessary to use CCP - such situations are exceptions.

Important! Few details:

• If you have a contract for accepting payment from a client's card directly with the bank, you must punch / generate a check;
• If you accept payment by electronic money (Yandex.Money, WebMoney, etc.) to your wallet (or corporate) - you must punch / generate a check;
• If you have an agreement for accepting payment with an aggregator (Yandex.Checkout, Robokassa, etc.), then the aggregator acts as a paying agent and must knock out the check. The requirements for checks are exactly the same as in the general case!

When concluding a contract with an aggregator, be careful, because here you still need to look at each contract! You should first determine whether the aggregator with which you want to conclude an agreement is a paying agent in accordance with Law No. 103-FZ. If the aggregator is recognized as a paying agent, then he must knock out the check, if not, then you must knock / form the check!

Banks, according to Law No. 103-FZ, are not payment agents, therefore, you knock out / form the check in the agreement with the bank!

What will change in the cash registers themselves

The main requirement for new CCPs is the ability to connect equipment to the Internet. It is the presence of a connection that will allow transferring information about sales to tax authorities. Actually, hence the name "online cash register". In addition, new cash registers should have a housing with a serial number, as well as a two-dimensional barcode printing function and a built-in clock.

There will be no fiscal memory and EKLZ in the new cash desks; instead, there will be a fiscal drive inside the device. All information about payments will be stored in this drive in a protected form.

In order for the cash register to be used, it must be included in a special register, while there will be a separate register for fiscal accumulators. The online cash register will also need to be registered with the tax authorities, but it is no longer necessary to conclude an agreement with the TEC. Here one cannot fail to note the "bonus": to register the cash register, it is not necessary to personally go to the tax office, this can be done electronically.

Important! You can register cash desks of the old format until January 31, 2017. From February 1, 2017, the IFTS will register only new online cash desks. Previously registered cash registers, whose service life had not expired, could only be used until June 30, 2017. After this date, everyone who, according to the law, must use CCP, uses only online cash registers in their work.

Important! It is not necessary to buy a new CCP. Some models of old machines can be upgraded and turned into online cash registers.

How the data will be transferred to the tax

Data transfer will take place using the fiscal data operator (or abbreviated FDO), or rather through it. Accordingly, the entrepreneur needs to conclude an agreement with such an operator.

Further, the sequence of actions is as follows: the cashier punches the check, the information in encrypted form goes to the operator's server, the operator checks it, sends a confirmation of acceptance, and then forwards the data to the tax office.

The operator also records all data in such a way that it cannot be corrected. All information will be stored in the database and kept for at least five years.

Important! Without an agreement with the operator, your cashier will not be registered with the tax office!

What will change in receipts and SRF with the introduction of online cash registers

There are quite a few changes here:

• The list of mandatory details has been expanded: the address of the store (the address of the site, if it is an online store), the VAT rate, the taxation system for the operation, the number of the fiscal accumulator, and others have been added;
• Two new concepts have been introduced: "correction cash register receipt" and "correction SRF": they will be formed when correcting a previously performed settlement operation. But such a correction can only be made on the current shift, it will not work to correct the data for yesterday or the day before yesterday!
• The check and SRF, as before, should be issued to the buyer, but now this can be done not only by printing a document on paper, but also by sending an electronic form of the document to an email address. You can send not the check itself, but separate information, according to which the client can receive his check on a special information resource.

How fines will change

Penalties have changed, new rules have been used since July 2016:

1. The fine for non-use of CCP is considered from the amount that did not pass through the cashier: legal entities will have to pay 75-100% of the amount, but not less than 30 thousand rubles; Individual entrepreneur - 25-50% of the amount, but not less than 10 thousand rubles. That is, the greater the amount that did not go through the checkout, the greater the penalty;
2. Repeated violation of this kind (within a year), including if the calculations amounted to 1 million rubles. and more, is punishable for legal entities and individual entrepreneurs by suspension of activities for up to 90 days. Officials can be disqualified for a period of one to two years;
3. For use after 01.02.2017, a CCP that does not meet the requirements is threatened with a warning or a fine. The fine for legal entities can be 5-10 thousand rubles, for individual entrepreneurs - 1.5-3 thousand rubles;
4. For failure to submit documents and data at the request of the tax authority or for submitting them in violation of the deadline, sanctions similar to clause 3 are threatened;
5. For failure to issue a check (SRF) on paper or for failure to send it in electronic form, a warning or a fine is threatened. The fine for individual entrepreneurs is 2 thousand rubles, for legal entities - 10 thousand rubles.

In general, the figures are quite impressive, even if we take the smallest amount of fines. In addition, we note that it is possible to prosecute for such violations within a year! Previously, this period was only 2 months.

Where to buy an online checkout

You can buy online cash registers in specialized cash register equipment stores in your city.

You can contact your service center - those who now have an old cash register.

The cash register must have a serial number and must be entered in the register. There will be a separate register for fiscal accumulators.

Conclusion

We would like to draw your attention to the fact that from January 1, 2018, amendments to the Tax Code entered into force, introduced by Federal Law No. 349-FZ of November 27, 2017. They concern only individual entrepreneurs working at UTII and PSN. LLC is an exception! According to this law, individual entrepreneurs can take advantage of a tax deduction for the purchase of an online cash register in the amount of 18,000 rubles. in the period from 2018-2019 With this deduction, you can reduce the tax payable to the budget.

These are so far the highlights on online checkouts from 2018. Despite the fact that they have been applied since 01.07.2017, there are still quite a few questions.

From July 1, 2017, all sellers who were required to use the usual CCP (dated July 3, 2016 No. 290-FZ, article 7, clause 5.) will have to apply the new online checkout.
For several months I have been trying to place an initiative against online checkouts. Finally she was accepted. We have a real chance to postpone the mandatory use of online cash registers for the Patent, UTII and BSO under the simplified tax system until 2026 - Please vote "FOR" - https://www.roi.ru/30088 (you need a login from a public service, but the site is state) and here's another one on change.org (no registration required).
Federal Law No. 337-FZ of November 27, 2017 was adopted, according to which online cash registers will not be introduced for those who apply PSN and UTII (but there are exceptions, see below) until July 1, 2019.

2018

PSN and UTII: when to register cash register
Activity and tax	Online KKM registration deadline
UTII retail trade and catering services (with employees)	until July 1, 2018
UTII retail trade and catering services (excluding employees)	until July 1, 2019
PSN the following types: retail trade and catering services; services for the supervision and care of children and the sick; services for the reception of glassware and secondary raw materials, with the exception of scrap metal; services of porters at railway stations, bus stations, air terminals, airports, sea and river ports; care activities for the elderly and disabled;	until July 1, 2018
PSN retail trade and catering services (excluding employees)	until July 1, 2019
All other types of UTII and PSN	until July 1, 2019

• persons who sell milk and bottled drinking water, bottled drinking water through automatic payment devices, newspapers and magazines on paper. In this case, the place of implementation does not matter;
• state and municipal libraries, libraries of academies, research institutes, educational organizations in the provision of additional paid services to the population related to librarianship;

From July 3, 2018, online kkm must be used for any cashless payments. Even through bank receipts. "settlements - acceptance (receipt) and payment of funds in cash and (or) by bank transfer for goods, work, services" (Federal Law of 22.05.2003 N 54-FZ (as amended on 03.07.2018) Article 1.1.)

2017

It is not necessary to apply for deregistration of old cash registers after July 1, 2017. But this must be done if the old cash register will be modernized (letter of the Federal Tax Service of Russia dated June 19, 2017 No. ED-4-20 / 11625).

If the company does not remove the old cash registers from the register, the tax authorities will do it on their own (letter of the Federal Tax Service of Russia No. ED-4-20 / 25616 dated December 30, 2016).

From July 1, 2018, online CCPs are required to use any organization selling goods / services to individuals. Even if the payment was made through the bank account of the organization (IE) for payments (the exception is payments from the sole proprietor or organizations). (Clause 9 of Article 7 of the Federal Law of 03.07.2016 No. 290-FZ) (Letter of the Ministry of Finance No. 03-01-15 / 26324 of 28.04.2017, letter of the Federal Tax Service of Russia dated 06.07.2017 No. ED-3-20 / [email protected]). We hope the Ministry of Finance will reconsider its position. However, the arguments given in the letters are controversial.

KKM can not only be bought, but also rented (letter of the Federal Tax Service dated May 15, 2017 No. AS-4-20 / 9012). In this case, the fiscal drive must be purchased, since it should be kept for 5 years in the organization.

In 2016, you can voluntarily switch to the online CCP. From February 1, 2017, inspectors will register new cash registers with an online module. From July 1, 2017, all sellers who were required to use the usual CCP (dated July 3, 2016 No. 290-FZ, article 7, clause 5.) will have to apply the new online checkout.

From July 1, 2018, new online CCPs are required to apply to UTII and PSN (patent) (dated July 3, 2016 No. 290-FZ, article 7, clause 7.).

Organizations and individual entrepreneurs who trade using vending machines may not use cash registers as part of such vending machines until July 1, 2018 (dated July 3, 2016 No. 290-FZ, article 7, clause 11.).

Since March 31, 2017, companies and individual entrepreneurs under any tax regime that trade in beer and alcoholic beverages (including in the catering sector) are obliged to use CCP in settlements with the population (Article 16 of the Federal Law "on state regulation of the production and circulation of ethyl alcohol, alcoholic beverages). and alcohol-containing products and on limiting the consumption (drinking) of alcoholic products "). There are no exceptions even for those in remote places. Federal Law No. 278-FZ of July 29, 2017 allowed companies on UTII and patent not to use KKM until July 1, 2018.

SSO from July 1, 2019 (it was up to 18 years old - extended) will be impossible to apply without the use of new online cash registers (dated July 3, 2016 No. 290-FZ, article 7, clause 8.).

Online ticket offices will only be able not to apply: those who conduct some types of activities (for example, selling newspapers, ice cream, coupons and tickets, retail trade) or are located in remote areas (the list of such places will be announced later, but it is unlikely that it will include the European part Russia).

In settlements with a population of less than 10,000 people, the Ministry of Telecom and Mass Communications allowed to use the usual cash register instead of an online cash register (order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616). Also, the regions will establish places of poor Internet access, where it will be possible not to use cash register machines, but it will be necessary to issue sales receipts according to strict rules (Decree of the Government of the Russian Federation of March 15, 2017 No. 296).

Online CCP

For online cash registers, the more correct term is cash register equipment (KKT provides sales through a fiscal data operator), rather than a cash register machine (KKM).

Is it possible not to install, but to modernize the old cash registers?

Such an opportunity is provided by law, but its implementation and cost are not yet clear. It may be easier or more profitable to purchase a new online KKM.

When to install?

For the timing, see

What is the cost and where to buy?

The preliminary price of online cash desks is 30-40 tr., But the exact cost is still unknown, because the law was adopted on July 3 and there are no such devices on sale yet

In September, two models appeared: ATOL FPrint-22PTK costs about 28-35 tr. and SHTRIH-ON-LINE about 55-65 tr.

What do they need in addition?

For such cash registers, all the same requirements for conventional cash register machines have been left, but there are still new ones.

• Two types of Internet - wired and wireless (GSM, 3G, 4G, but not Wi-Fi)
• It will be necessary to additionally conclude an agreement with the OFD (fiscal data operator). OFD will collect, store and transfer data coming from the online cash register to the Federal Tax Service.

From the good: organizations using online cash registers are not required to apply (you can simply forget about them) cash documents from the resolution of the State Statistics Committee of Russia dated December 25, 1998 No. 132 "KM-1" - cash machine ", KM-2" Act on taking readings of control and summing cash counters when handing over (sending) the cash register for repair and when returning it to the organization ", KM-3" Act on the return of funds to buyers (clients) on unused cashier's checks ", KM-4" Journal of a cashier - operator ", KM-5" Journal of registration of readings of summing cash and control counters of cash registers operating without a cashier - operator ", KM-6" Help - report of a cashier - operator ", KM-7" Information about the readings of the counters of cash registers and the organization's revenue ", KM-8" Journal of the registration of calls of technical specialists and registration of work performed ", KM- 9 "Act on verification of cash in the cash register" "(letter of the Federal Tax Service dated September 26, 2016 No. ED-4-20 / 18059) (letter of the Ministry of Finance of Russia dated June 16, 2017 No. 03-01-15 / 37692).

More "good" news?

TECs will be required to have an FSB license, so their services will also grow.

Fine

From July 15, 2016, you can eliminate the violation in advance and make a frank admission that a check or SRF was not issued; that they worked at an unregistered cash register; that the check was not broken. Then the company will be able to avoid fines.

The fine in 2016 was established by Article 14.5 of the Administrative Code:

Violation	Fine
There is no information required about the product	1500-2000 rubles (for citizens)
	3000-4000 r (for officials and individual entrepreneurs)
	30,000-40,000 rubles (for legal entities)
Non-use of CCP	1 / 4-1 / 2 of the amount of settlement on a check, but not less than 10,000 rubles (for officials and individual entrepreneurs)
	3/4 - 1 amount of settlement on a check, but not less than 30,000 rubles (for legal entities)
Non-use of CCP (repeated violation)	disqualification for a period of one to two years (for officials and individual entrepreneurs)
	administrative suspension of activities for up to ninety days (for legal entities and individual entrepreneurs)
Non-application of online CCP (from February 1, 2017, all)	1500-3000 r (for officials and individual entrepreneurs)
	warning or 5000-6000 r (for legal entities and individual entrepreneurs)
Failure to issue a cashier's check	2000 r (for officials and individual entrepreneurs)
	warning or 10,000 rubles (for legal entities and individual entrepreneurs)

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws

(as amended by Federal Law of 03.06.2009 N 121-FZ (revised on 17.07.2009))

1. Sale of goods, performance of work or provision of services by an organization, as well as by a citizen registered as an individual entrepreneur, in the absence of established information about the manufacturer (performer, seller) or other information, the obligation to provide which is stipulated by the legislation of the Russian Federation -

shall entail a warning or the imposition of an administrative fine on citizens in the amount of one thousand five hundred to two thousand rubles; for officials - from three thousand to four thousand rubles; for legal entities - from thirty thousand to forty thousand rubles.

(as amended by Federal Law of 27.07.2010 N 239-FZ)

2. Non-use of cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment -

shall entail the imposition of an administrative fine on officials in the amount of from one fourth to one second of the amount of the calculation carried out without the use of cash registers, but not less than ten thousand rubles; for legal entities - from three quarters to one size of the amount of the calculation carried out using cash and (or) electronic means of payment without the use of cash registers, but not less than thirty thousand rubles.

(Part 2 as amended by Federal Law of 03.07.2016 N 290-FZ)

3. Repeated committing of the administrative offense provided for in part 2 of this article, if the amount of settlements made without the use of cash registers amounted to, including in aggregate, one million rubles or more, -

shall entail disqualification of officials for a period of one to two years; in relation to individual entrepreneurs and legal entities - administrative suspension of activities for up to ninety days.

(Part 3 is introduced by Federal Law of 03.07.2016 N 290-FZ)

ConsultantPlus: note. The provision of Part 4 of Article 14.5 (as amended by Federal Law of 03.07.2016 N 290-FZ) regarding the use of cash registers in violation of the procedure and conditions for its use established by the legislation of the Russian Federation on the use of cash registers is applied from 1 February 2017 (Federal Law of 03.07.2016 N 290-FZ).

4. The use of cash registers that does not meet the established requirements, or the use of cash registers in violation of the procedure for registering cash registers established by the legislation of the Russian Federation on the use of cash registers, the procedure, terms and conditions for its re-registration, the procedure and conditions its applications -

(Part 4 is introduced by Federal Law of 03.07.2016 N 290-FZ)

5. Failure to provide information and documents by an organization or an individual entrepreneur at the request of tax authorities, or the submission of such information and documents in violation of the terms established by the legislation of the Russian Federation on the use of cash registers, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of one and a half thousand to three thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of five thousand to ten thousand rubles.

(Part 5 is introduced by Federal Law of 03.07.2016 N 290-FZ)

6. Failure to send an organization or an individual entrepreneur, when using cash registers, to the buyer (client) of a cash register receipt or a strict reporting form in electronic form, or failure to transfer these documents on paper to the buyer (client) at his request in cases stipulated by the legislation of the Russian Federation on the use of control - cash register equipment, -

shall entail a warning or the imposition of an administrative fine on officials in the amount of two thousand rubles; on legal entities - a warning or the imposition of an administrative fine in the amount of ten thousand rubles.

(Part 6 is introduced by Federal Law of 03.07.2016 N 290-FZ)

7. Violation by the operator of fiscal data of the legislation of the Russian Federation on the use of cash registers, expressed in a violation of the obligation to process and transfer fiscal data or the obligation to ensure confidentiality and protection of fiscal data -

(Part 7 is introduced by Federal Law of 03.07.2016 N 290-FZ)

8. Failure by the operator of fiscal data to comply with the obligations established by the legislation of the Russian Federation on the use of cash registers, in the event of cancellation of his permission to process fiscal data -

shall entail the imposition of an administrative fine on officials in the amount of thirty thousand to forty thousand rubles; for legal entities - from three hundred thousand to five hundred thousand rubles.

(Part 8 is introduced by Federal Law of 03.07.2016 N 290-FZ)

9. Submission by an organization of inaccurate information when seeking permission to process fiscal data -

shall entail the imposition of an administrative fine on officials in the amount of twenty thousand to thirty thousand rubles; for legal entities - from two hundred thousand to three hundred thousand rubles.

(Part 9 is introduced by Federal Law of 03.07.2016 N 290-FZ)

10. Failure of the operator of fiscal data to submit to the tax authority a notification about the conclusion of an agreement with the user for the processing of fiscal data, about changes in the information provided in the notification, or the termination of the said agreement, or the submission of such notifications in violation of the time period established by the legislation of the Russian Federation on the use of cash registers -

(Part 10 is introduced by the Federal Law of 03.07.2016 N 290-FZ)

11. Failure by the operator of fiscal data to submit to the tax authority a notice of changes in the information provided when applying for permission to process fiscal data, or submission of such a notice in violation of the time period established by the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.

(Part 11 is introduced by Federal Law of 03.07.2016 N 290-FZ)

12. Any other violation by the operator of fiscal data of the requirements of the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of five thousand to ten thousand rubles; for legal entities - from fifty thousand to one hundred thousand rubles.

(Part 12 is introduced by Federal Law of 03.07.2016 N 290-FZ)

13. Sale by the manufacturer of cash registers and (or) fiscal drives of cash registers and (or) fiscal accumulator without including such cash registers and (or) fiscal accumulator in the register of cash registers and (or) the register of fiscal accumulator -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.

(Part 13 is introduced by Federal Law of 03.07.2016 N 290-FZ)

14. Issuance by an expert organization conducting an examination of models of cash registers and (or) an examination of technical means of a fiscal data operator (an applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers, a deliberately false conclusion -

shall entail the imposition of an administrative fine on officials in the amount of forty thousand to fifty thousand rubles; for legal entities - from five hundred thousand to one million rubles.

(Part 14 is introduced by Federal Law of 03.07.2016 N 290-FZ)

15. Failure to submit or submission in violation of the established time limit to the tax authority by an expert organization conducting an examination of models of cash register equipment and (or) an examination of technical means of a fiscal data operator (an applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the application of control and cash registers, issued an opinion on the compliance or non-compliance of cash registers or technical means of the fiscal data operator (applicant for permission to process fiscal data) with the requirements of the legislation of the Russian Federation on the use of cash registers -

shall entail the imposition of an administrative fine on officials in the amount of ten thousand to twenty thousand rubles; for legal entities - from one hundred thousand to two hundred thousand rubles.

(Part 15 is introduced by the Federal Law of 03.07.2016 N 290-FZ)

Note. A person who voluntarily notified the tax authority in writing about his non-use of cash registers in cases established by the legislation of the Russian Federation on the use of cash registers, or about his use of cash registers that do not meet the established requirements, or about his use cash registers in violation of the procedure for registering cash registers, the procedure, terms and conditions for re-registration of cash registers and the procedure for its use established by the legislation of the Russian Federation on the use of cash registers, for non-performance or improper performance of which a person is brought to administrative responsibility, is released from administrative responsibility for an administrative offense provided for in parts 2, 4 and 6 of this article, if observed in the aggregate the following conditions:

at the time of the person's application with the application, the tax authority did not have the relevant information and documents on the committed administrative offense;

the information and documents provided are sufficient to establish the event of an administrative offense.

(the note was introduced by the Federal Law of 03.07.2016 N 290-FZ)

Inspectors can check the CCP even without the head of the company.

Who applies

If you do not accept cash or plastic cards for goods (services), then cash register is not needed in any case and with any tax.

Not everyone is required to use a cash register. On UTII (vmenenka) and with PSN (patent), the use of KKM is not necessary. Also, the use of KKM is not necessary in the service sector, subject to the issuance of SRF.

Details below.

For an online store and regular trade, you can use the same KKM (letter from the Ministry of Finance of Russia dated July 20, 2017 No. 03-01-15 / 46230).

Checking account

Under any tax regime, for non-cash transfers to the current account of an individual entrepreneur or organization, cash register is not needed. Such transfers can be carried out both with the help of payment systems and with PD-4 receipts in any bank where they are accepted, for example, in Sberbank. Such receipts can be printed and issued to both legal entities and individuals.

Cunning

If the client completely resists and does not want to go to the bank, then you can do it for him by paying on the receipt. To do this, you can take money from him, for example, registering them as an advance. But this is not very convenient if there are a lot of clients and the amount is small.

Voluntarily

Even if the use of a cash register is not necessary, it can be used for your own purposes (without registering with the Federal Tax Service Inspectorate and registering for maintenance). For example, in order to control sellers.

With PSN

Individual entrepreneurs and organizations that are payers of UTII tax can carry out cash settlements and (or) settlements using payment cards without using a cash register, provided that a document is issued at the request of the buyer (client): a sales receipt, receipt or other document confirming the receipt of funds for relevant goods (article 2, clause 2.1. N 54-FZ ON THE APPLICATION OF CASH REGISTER EQUIPMENT IN THE IMPLEMENTATION OF CASH CASH CALCULATIONS AND (OR) CALCULATIONS WITH THE USE OF PAYMENT CARDS).

UTII sales receipt

• Title of the document;
• serial number of the document, date of issue;
• name for the organization (surname, name, patronymic - for an individual entrepreneur);
• taxpayer identification number assigned to the organization (individual entrepreneur) that issued (issued) the document;
• the name and number of paid purchased goods (work performed, services rendered);
• the amount of payment made in cash and (or) using a payment card, in rubles;
• position, surname and initials of the person who issued the document, and his personal signature.

UTII provision of services

When rendering services (works) on imputation, KKM, or BSO, or "another document confirming the receipt of funds for the corresponding product (work, service)" (54-FZ Art. 2. clause 2.1.) - the same sales receipt only for services.

This "other document" is the same as a sales receipt (see above), but instead of a product, a service is indicated there.

Simplified and OSNO

Services sector

Individual entrepreneurs and organizations on the USN and DOS can accept cash with the issuance of strict reporting forms (SRF) to individuals when providing services (54-FZ, Art. 2., clause 2), but only the population, legal entities and individual entrepreneurs, SRFs cannot be issued. In retail and wholesale trade, it is impossible to issue SRF. Individual entrepreneurs and organizations can design and print forms themselves. It is impossible to print BSO on ordinary computers. You need to order forms in printing houses. You can print SRF yourself, provided that the technique used for SRF will meet the requirements for POS printer. You do not need to register with the tax SSO. It is necessary to keep a register of SRF.

In accordance with the Decree of the Government of the Russian Federation of 05/06/2008 No. 359, the BSO must contain the following details:

document name, six-digit number and series;

name and legal form - for the organization; surname, name, patronymic - for an individual entrepreneur;

location of a permanent executive body of a legal entity (in the absence of a permanent executive body of a legal entity - another body or person entitled to act on behalf of a legal entity without a power of attorney);

taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

type of service;

the cost of the service in monetary terms;

the amount of payment made in cash and (or) using a payment card;

date of calculation and preparation of the document;

position, surname, first name and patronymic of the person responsible for the operation and the correctness of its execution, his personal signature, the seal of the organization (individual entrepreneur);

other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

When filling out the form of a document, at least one copy must be executed simultaneously, or the form must have detachable parts, corrections are not allowed. Formation of document forms can be carried out using an automated system.

Trade

When trading cash on STS and OSNO, KKM is required.

KKM is not needed

Organizations and individual entrepreneurs can work without a cash register (cash desk) on any taxation system (including when accepting plastic cards) (according to the law on the use of cash register equipment when making cash settlements and (or) settlements using payment cards p. 3), carrying out the following activities:

• lease (lease) of residential premises by an individual entrepreneur that belong to this individual entrepreneur by right of ownership
• sales of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. The accounting of trade proceeds from the sale of newspapers and magazines and from the sale of related products is kept separately;
• sale of securities;
• sale of lottery tickets;
• sale of travel tickets and coupons for travel in urban public transport;
• providing food for students and employees of general education schools and educational institutions equated to them during training sessions;
• trade in markets, fairs, in exhibition complexes, as well as in other areas designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, car dealerships, vans, container-type premises and other similarly equipped and trade places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises for the sale of non-food products that ensure the display and safety of goods;
• distribution of small-scale retail trade in food and non-food products (except for technically complex goods and food products that require certain storage and sale conditions) from hand carts, baskets, trays (including frames protected from atmospheric precipitation, covered with plastic wrap, canvas, tarpaulin);
• sales of tea products in passenger carriages of trains in the assortment approved by the federal executive body in the field of railway transport;
• trade in kiosks of ice-cream and non-alcoholic beverages in bulk;
• trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, piled vegetables and melons;
• reception from the population of glassware and salvage, with the exception of scrap metal;
• the sale of objects of religious worship and religious literature, the provision of services for the conduct of religious rites and ceremonies in religious buildings and structures and in the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
• sales at face value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.
• Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the state authority of the constituent entity of the Russian Federation can carry out cash payments and (or) payments using payment cards without the use of cash registers.
• Pharmacy organizations located in feldsher and feldsher-obstetric points located in rural settlements, and separate subdivisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric posts, centers (departments) of general medical (family) practice), located in rural settlements, in which there are no pharmacy organizations, can carry out cash payments and (or) payments using payment cards when selling drugs without the use of cash registers.
• reception of glassware and scrap materials from the population, with the exception of scrap metal, precious metals and precious stones;
• repair and dyeing of shoes;
• production and repair of metal haberdashery and keys;
• supervision and care of children, the sick, the elderly and the disabled;
• realization by the manufacturer of folk art products;
• plowing vegetable gardens and sawing firewood;
• services of porters at railway stations, bus stations, air terminals, airports, sea and river ports;
• From July 1, 2018: persons who sell milk and bottled drinking water, bottled drinking water through automatic settlement devices, newspapers and paper magazines. In this case, the place of implementation does not matter;
• From July 1, 2018: state and municipal libraries, libraries of academies, research institutes, educational organizations when they provide additional paid services to the population related to librarianship;

Does an online store need a cash register?

Online store is (OKVED 52.61 Retail trade by order). Tax regime STS or OSNO. A cash register is required when accepting cash. You can use a portable device. When registering cash register in brackets, indicate "exit trade"

Do I need a cash register if I plan to receive all payments from customers through a payment aggregator (such as Yandex.Checkout or Robokassa) to the current account ??

CCP you don't need to buy. KKT is used only when accepting cash. In this case, customers pay through payment systems. Yandex in 2017 became an OFD and will probably comply with the law on Online KKM. Other systems can also be viewed. You get the money to your current account.

Law

Federal Law of 22.05.2003 N 54-FZ
(as revised on 27.06.2011)
"On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards"

Article 2. Scope of application of cash register equipment

Article 3. Procedure for maintaining the State Register

Article 4. Requirements for cash registers, procedure and conditions for its registration and use

Article 5. Obligations of organizations and individual entrepreneurs using cash registers

Article 6. Obligations of credit institutions using cash registers

Article 7. Control over the use of cash registers

Article 8. Invalidation of certain legislative acts of the Russian Federation in connection with the adoption of this Federal Law

Article 9. Additions to some legislative acts of the Russian Federation in connection with the adoption of this Federal Law

Article 10. Entry into force of this Federal Law

May 22, 2003

N 54-FZ

THE RUSSIAN FEDERATION

THE FEDERAL LAW

ABOUT APPLICATION

CASH REGISTER EQUIPMENT IN IMPLEMENTATION

CASH PAYMENTS AND (OR) PAYMENTS

USING PAYMENT CARDS

The State Duma

Federation Council

(as amended by Federal Laws of 03.06.2009 N 121-FZ (revised on 17.07.2009),

from 17.07.2009 N 162-FZ, from 27.07.2010 N 192-FZ, from 27.06.2011 N 162-FZ)

Article 1. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:

ConsultantPlus: note.

The classifier of cash registers used on the territory of the Russian Federation was approved by the GMEC decision on KKM dated 09.21.94 (protocol N 13).

cash registers used for cash settlements and (or) settlements using payment cards (hereinafter - cash registers) - cash registers equipped with fiscal memory, electronic computers, including personal, software -technical complexes;

cash settlements - settlements made using cash payments for purchased goods, work performed, services rendered;

fiscal memory - a set of software and hardware as part of cash register equipment, providing uncorrected daily (shift) registration and non-volatile long-term storage of final information necessary for full accounting of cash settlements and (or) settlements using payment cards carried out with the use of control -cash equipment, in order to correctly calculate taxes;

fiscal mode - the mode of operation of cash registers, ensuring the registration of fiscal data in the fiscal memory;

fiscal data - information on cash payments and (or) payments using payment cards recorded on the control tape and in the fiscal memory;