The new edition of the federal law 54 fz. The Law “On the Use of Cash Register Equipment. How the application of CCP will look like in practice

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

Good afternoon, dear individual entrepreneurs!

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

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

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

About cashless payments

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

In short, for non-cash payments from individuals, you must use an online cashier:

5.3. Users when making settlements by bank transfer, excluding the possibility of direct interaction of the buyer(client) with the user or a person authorized by him and not falling under the provisions of clauses 5 and 5.1 of this article, are obliged to ensure the transfer to the buyer (client) of the cash register receipt (strict reporting form) in one of the following ways:

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

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

3) on paper during the first direct interaction of the client with the user or a person authorized by him in the case of payments for work and services without sending such a cash register receipt (strict reporting form) to the client in electronic form.

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

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

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

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

4. Organizations and individual entrepreneurs when making settlements with individuals who are not individual entrepreneurs, 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 refunding prepayment 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 registers and not to issue (send) strict reporting forms until July 1, 2019.

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

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

Also, the question arises of how to determine in what way an individual paid for a product or service. It is not always possible to do this on a bank statement. And if there are a LOT of such payments from individuals? How to divide them among themselves according to payment methods?

And, it is likely that with a possible check by the Federal Tax Service it will be necessary to prove that the individual paid precisely on a paper receipt or on a payment order through a bank teller. You need to be ready for this. How? Video footage of your client paying at the bank? Request scans of receipts from him?

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

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

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

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

Good news for individual entrepreneurs on PSN. But not for everyone.

Individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs engaged in the types of entrepreneurial activities established by subparagraphs 3, 6, 9 — 11, 18, 28, 32, 33, 37, 38, 40, 45 — 48, 53, 56, 63 Clause 2 of Article 34643 of the Tax Code of the Russian Federation, can carry out settlements without the use of cash registers, provided that a document is issued (sent) to the buyer (client) confirming the fact of settlement between the individual entrepreneur and the buyer (client), containing the name of the document, its serial number , the requisites established by paragraphs four through twelve of clause 1 of Article 47 of this Federal Law. ";

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

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

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

Let me emphasize once again that individual entrepreneurs on PSN, which were included in the list above, are NOT exempt from the use of online cash registers, even if they received a deferral until July 1, 2019 (). You will still have to start using online checkouts from July 1, 2019, even if there is a deferral now.

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

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

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

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

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

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

Sincerely, Dmitri.

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Sergey

Dmitry, hello. Really incomprehensible.

So they allowed it or not? Yes, I think so. I am quoting your text below in abbreviated form.

individual entrepreneurs, when making settlements with individuals who are not individual entrepreneurs, by bank transfer (except for settlements using electronic means of payment), ... ..the right not to use cash registers and not to issue (send) strict reporting forms up to 1 July 2019.

Or are there any doubts? It is interesting FOR THE GOODS, for example, the sale of a car, and payment through a bank operator for a payment from an individual to an individual entrepreneur. Need a cashier? Doesn't it turn out? Or how? Are we waiting for letters from the Ministry of Finance with explanations?
What is your opinion?

Sincerely

Dmitry Robionek

Sergey, good afternoon

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

Sergey

Dmitriy.
I also understand that the cash desk is not needed, judging by what was written.
But I would like to be firmly convinced of this.
Plus another moment. I quote.
“Excluding the possibility of direct interaction of the buyer (client)” This means that the cash desk is not needed MORE if there is, on the contrary, close interaction with the client in the bank and with the teller by bank transfer, and transfer by payment.
What do you think?

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

Thank you in advance

Sincerely

Dmitry Robionek

Yes, as there will be information from the Federal Tax Service or the Ministry of Finance, I will write right away.
I am monitoring this topic, as this question constantly pops up in the comments.
But it is already good that the law clearly says about this (which should not be applied).

Paul

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

And where can you see a sample of a new type of SRF and where to print them?

Dmitry Robionek

Pavel, good afternoon
I don't have such a model yet ... the law is quite fresh. But the required details can be found in clause 1 of Article 4.7 of Law No. 54-FZ
Just watch the latest version of 54-FZ. At the Consultant or at the Guarantor.

Hope

Dmitry, I turned to the Federal Tax Service about the forms of the BSO. This document must contain the following information:
Title of the document
The serial number of the document, the date of its issue (six-digit number and a series, made in a typographic way)
Name for the organization (full name - for individual entrepreneurs)
Taxpayer identification number
Name and quantity of paid goods, services, works
The amount of payment made in cash or using a payment card in rubles
Position, full name of the person who issued the document and his signature.
Performed by typographic method. I ordered from the printing house. I ordered self-copying. You also need a book of registration of the BSO, laced and numbered.

Konstantin

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

Tatiana

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

Dmitry Robionek

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

Sergey

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

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

You have missed some of the activities on the patent that will not exempt from PFC!

novel

So I never found myself in these lists, I provide tutoring services for individual entrepreneurs at PSN. I did not understand whether or not I was released from the online cash register (the last thing I knew before reading your article was only about the postponement until 01/07/19).

Elmira

hello dmitriy.kassu bought on June 26th and posted the first check on the cashier on June 26th.

Larissa

Dmitry, good afternoon! I'm on USN (income) and a patent for retail trade. USN is only non-cash. We work with individual entrepreneurs and firms (contracts are signed) Patent-from 1.07, 2018 with online cash desk. Do I need to carry out non-cash at the cash desk ?

Dmitriy

Dmitry, good afternoon. I am an individual entrepreneur on the simplified taxation system, furniture production, I have been working since 2015 only for cash with the population using strict reporting forms. Can you please tell me I'm doing everything right, or has something changed for me?

Vladimir

Hello. So I can't figure it out - an individual entrepreneur without workers at UTII (repair of a / trans. Means). Works only under contracts with legal entities, payment to the account of individual entrepreneurs. Do you need a box office from July 2019?

Dmitriy

Good afternoon, Dmitry!

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

In fact, nothing, but why did they introduce this name at all?

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

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

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

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

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

What does this point give? What changes if we choose an automated cash register or a regular cash register?

Dmitry Robionek

Dmitry, as far as I know, now they are simply not on sale (automated BSO systems). Online checkouts only. (if I am wrong, correct it)
But from what I read, I concluded for myself that automated BSO systems should not differ much from online cash registers ...
That is, I do not see much sense in buying automated BSO systems. It is better to place an online checkout immediately.

Dmitriy

The cash register module has an "automated BSO system" mode of operation, but the tech support said that it was no different from a regular cash register) They said that this item is for the tax office. In general, it seemed to me that the cash register manufacturer himself does not know why this is.
A useless norm, because it cannot be used in any way.

Helena

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

Dmitriy

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

Ilya

Hello everyone! I am an individual entrepreneur on the simplified tax system. I provide services to the population. wrote a letter to his tax office about the procedure and timing of the application of cash registers. The tax authorities told me that I could not use the cash desk until the age of 19, subject to the issuance of a BSO FL and the receipt of payment from the legal entity or individual entrepreneur to the current account. SRF are available, current account too.

Natalia Alexandrovna

Dmitry, hello! I am your subscriber. Tell me, I am an individual entrepreneur, a speech therapist, without employees, I have been working on the USN 6% for the 4th year. I issue the BSO. Do I need to switch to the PSN or while it is possible to stay on the STS? I really don't want to mess with the cashier! The income is not big enough to be spent like that.

Dmitry Robionek

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

Dan

Part 8 of Article 7 of the Federal Law of 03.07.2016 No. 290-FZ: organizations and individual entrepreneurs performing work, providing services to the population (with the exception of organizations and individual entrepreneurs who have employees with whom labor contracts have been concluded, providing public catering services) ...
Exceptions (from those who have the right to apply SSO until 07/01/2019) are only for individual entrepreneurs and organizations with mercenaries working in public catering.
Or is there something I don't know?

Sergey

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

Irina

Dmitriy! Good day!
I am an individual entrepreneur without employees on the simplified tax system -15%. The type of activity is the leasing of industrial premises. The owner of the premises is an individual to whom the rent and personal income tax are transferred from the settlement account of the individual entrepreneur to the tax office on a monthly basis. No cash payments or payments with payment cards are used. Taking into account the latest changes in 54-FZ, it is still unclear whether an individual entrepreneur should use an online cashier in this particular case (when paying an individual for rent from an individual entrepreneur's account)?
Please help me figure out this situation.
Thank you in advance.

Oxana

The topic is really vague! Already everywhere I did not call and did not read. Probably the most correct way to determine when we need an online cash register that will give an answer is to pass the kkt-online.nalog.ru/# test on the website at the tax office. Tes determines the need for your activities, not because of whom the payment is coming from.

Love

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

Ludmila

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

Natalia

Good evening, Dmitry. Help me figure it out: individual entrepreneurs with 6% income, internet sales. Orders for delivery are given to a transport company under a contract. They deliver - they receive money from the client - and ... deduct theirs for the delivery and interest for transferring money to my account.
1. When and how can I punch a check? only the cost of goods without shipping? and put in a box in advance? (something is wrong)
2. The agent's payment for the goods is transferred to me (already with their minus deductions) - and here I have to punch from them? - but transfers SP to the account.
3.Do not punch at all?
4. The contract of purchase and sale, after all, I still have with the client (if a return or exchange)
that's not clear I am on income, but I don’t deduct the delivery ... the shopping mall picks it up on the way from the client's payment to my invoice.
I will be very grateful if you explain.

Natalia

Hello Dmitry. The question is not quite the topic, but I'll take a chance. At the moment, the form of the Declaration on UTII has not changed, and the deduction for cash registers purchased before 07/01/2018 must be placed in some line. How to be, tell me. Thanks.

Irina

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

Michael

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

Helena

Dmitry, good day. Tell me please. Individual entrepreneurs on PSN and STS (6%) trade, when using an online cash register, how do we calculate the tax? Those. when using an online cash register, we break through, for example, 20 million rubles. we do not have to pay 6% of this amount because we have already paid for the Patent or will still pay 6%.
Sorry for the confusion.

Ludmila

Good evening, Dmitry!
Already read so many things, porridge in my head.
Please tell me an individual entrepreneur without employees on UTII (cargo transportation), settlements with me only by bank transfer from the bank accounts of organizations with which contracts have been concluded. I use the money withdrawn from my account for my own needs (refueling a car, buying spare parts, taxes, personal needs, ...) Do I need an online checkout or not?
Thanks in advance for your reply!

Alexey

Dmitry, good afternoon! I am interested in your opinion on filling out the KUDiR in the context of the new changes.

The data is entered into the Book of Income by the date of receipt on the account. And now I have another extra day to knock out a check.
Thus, it can easily turn out that the payment came to the bank account, relatively speaking, on July 28, and I knocked out the check on 29. It turns out that there is no matching.
And if the automatic integration of the bank and the cash desk is configured with some system like My Business, where all payments flow to generate reports, then this is generally a mess. It is not clear how to separate the payment that came from the bank statement and the same payment that was punched out at the checkout.

Please note that if they pay to a card through an online bank (for example, a client pays through Sberbank-Online), then there is no clear answer to this question yet, since this is an electronic payment means, in which a cash register is needed.
But at the same time, apartment owners are exempted from cash registers. There is no clear answer to this contradiction yet.

Ella

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

Another question. How will I pay taxes if I do not want to open a Current Account for an individual entrepreneur? Will it be possible to pay taxes through my regular Sberbank account (for an ordinary individual open)?

Ella

Dmitry, can I have another question? I won't have a cash register - that's good. But how can I issue a BSO? After all, from July 1, 2018, it is already required to issue SRF with the help of an AS (automated system), that is, you still have to buy a certain "box"? Will this "box", as an online cash register, print a receipt and automatically transfer it to the Tax Office? Or in my case (rent of own premises) all the same BSO remained familiar - typographic and I do not need to look in the direction of the AU.

Dmitry Robionek

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

Ruslan

Hello Dmitry!

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

Boris

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

Irina

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

Svetlana

Hello! The question is. Ip on a patent for excursion services (a type of activity that fell under the full exemption from online ticket offices), but there are employees. This nuance is not covered anywhere. Explain, please, do you need a ticket office from July 1, 2019, or is it still a release? And what document should you issue to clients? Thanks!

1. Cash control equipment is not used by credit institutions.

Cash registers are not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, transactions to transfer, using electronic means of payment, orders of a credit institution to transfer funds.

Credit institutions are obliged to maintain a list of automatic settlement devices that are in their ownership or use and that ensure the possibility of issuing and (or) accepting cash using electronic means of payment and for transmitting orders to credit institutions to transfer funds. The procedure for sending the specified list to the authorized body and the form of the specified list are established by the Bank of Russia in agreement with the authorized body.

1.1. Cash registers are not used by organizations and individual entrepreneurs in automatic settlement devices when making settlements made exclusively with the Bank of Russia coin, with the exception of automatic settlement devices powered by electricity (including electric accumulators or batteries).

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the specifics of their location, can make settlements without using cash registers in the implementation of the following activities and in the provision of the following services:

sale of newspapers and magazines on paper, as well as sale of 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 of the turnover 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;

providing food for students and employees of educational organizations implementing basic general education programs during training sessions;

trade in retail 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 others similarly equipped in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading in non-food products, except for trading in non-food products, which are defined in the list approved by the Government of the Russian Federation;

retail trade in food and non-food products (except for technically complex goods and food products requiring certain storage and sale conditions, goods subject to mandatory labeling with identification means) carried out outside the stationary trading network from hands, from hand carts, baskets and other special devices for demonstration , convenience of carrying and selling goods, including in passenger carriages of trains and on board aircraft;

trade in ice cream kiosks, as well as trade in bottling of soft drinks, milk and drinking water;

trade in kvass, milk, vegetable oil, live fish, kerosene from tank trucks, seasonal trade in vegetables, including potatoes, fruits and melons;

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;

lease (lease) of residential premises by an individual entrepreneur, as well as residential premises together with parking spaces located in apartment buildings belonging to this individual entrepreneur on the basis of ownership;

retail sale of shoe covers.

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

2.2. Cash registers are not used by individual entrepreneurs applying the special tax regime "Tax on professional income" in relation to income taxed on professional income.

3. Organizations and individual entrepreneurs making settlements in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only settlement of the municipal district), urban-type settlements) specified in the list of remote or hard-to-reach areas approved by by the state authority of the constituent entity of the Russian Federation, has the right not to use cash register equipment, provided that the buyer (client) is issued, at his request, a document confirming the fact of settlement between the organization or an individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of clause 1 of this Federal Law, and signed by the person who issued this document.

The state power body of the constituent entity of the Russian Federation within five days notifies the authorized body and posts on its official website on the Internet the list specified in the first paragraph of this paragraph, as well as the changes made to the specified list.

4. The Government of the Russian Federation shall establish the procedure for issuing and recording the documents specified in paragraph of this article.

5. Pharmacy organizations located in feldsher and feldsher-obstetric centers 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) practices) located in rural settlements in which there are no pharmacy organizations may not use cash registers.

6. Cash register equipment may not be used in the provision of services for the conduct of religious rituals and ceremonies, as well as in the sale of objects of religious worship and religious literature in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in the manner prescribed by the legislation of the Russian Federation.

7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and specified in the list of areas remote from communication networks, approved by the state authority of the constituent entity of the Russian Federation, as well as on the territories of military facilities, facilities of the federal security service, state security agencies, foreign intelligence agencies, users can use cash registers in a regime that does not provide for the mandatory transfer of fiscal documents to tax authorities and the operator of information systems marking in electronic form through the fiscal data operator.

The state power body of the constituent entity of the Russian Federation within five days notifies the authorized body and posts on its official website on the Internet the list specified in paragraph one of this clause, as well as changes made to the specified list.

8. The provisions of clause 2 (with the exception of bottled drinking water and retail sale of shoe covers), clauses and this article do not apply to organizations and individual entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods.

8.1. The provisions of the second, sixth and seventh paragraphs of this article shall not apply to organizations and individual entrepreneurs making payments for goods subject to marking with identification means in accordance with the legislation of the Russian Federation.

9. Cash register equipment is not used when making settlements by bank transfer between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.

10. Cash register equipment is not used by organizations exercising the powers of state authorities of the constituent entities of the Russian Federation and local governments to provide for a fee the right to use parking lots (parking spaces) located on public roads of regional (intermunicipal) and local importance, as well as parking lots (parking spaces) created on land plots that are owned by the constituent entities of the Russian Federation, the property of municipalities or state ownership of which is not delimited, when such organizations make payments for the provision of this right, provided that they are transferred in full in the context of each calculation for an account opened with a territorial body of the Federal Treasury within five working days from the date of receipt of funds by such organizations.

The state power body of the constituent entity of the Russian Federation shall bring to the attention of the authorized body information on the organizations specified in paragraph one of this clause within five working days from the date of vesting such organizations with the powers specified in paragraph one of this clause.

In the event of a change in information about the organizations specified in this paragraph, the state authority of the constituent entity of the Russian Federation, within five working days from the date of change of such information, brings the corresponding changes to the attention of the authorized body.

11. When the insurer makes settlements with policyholders with the participation of insurance agents that are not organizations or individual entrepreneurs and act on behalf of and at the expense of the insurer, within the framework of insurance activities carried out in accordance with the Law of the Russian Federation of November 27, 1992 N 4015-1 "On the organization of insurance business in the Russian Federation", the insurer uses cash registers when this insurer receives funds from such an insurance agent with the direction of a cash register receipt (strict reporting form) in electronic form to the policyholder.

12. Cash register equipment may not be used by state and municipal libraries, as well as libraries of the Russian Academy of Sciences, other academies, research institutes, educational organizations in the provision of paid services to the public in the premises of these libraries related to librarianship.

The list of paid services provided by the libraries specified in this clause without the use of cash registers is approved by the Government of the Russian Federation.

13. Cash register equipment may not be used when making settlements:

partnerships of real estate owners (including partnerships of homeowners, horticultural and horticultural non-profit partnerships), housing, housing and construction cooperatives and other specialized consumer cooperatives for providing services to their members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payments for housing premises and utilities;

educational organizations in the provision of services to the population in the field of education;

physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;

houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethnocultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural, leisure and cultural and sports centers in the provision of services to the population in the field of culture.

The provisions of this clause do not apply to cash settlements, as well as settlements with the presentation of an electronic means of payment, provided that the buyer (client) interacts directly with the user.

14. Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and season tickets to theaters that are state or municipal institutions, carried out by hand and (or) a tray.

The provisions of this clause do not apply to cases of sale of the specified entrance tickets and subscriptions using the Internet and communication networks.

The provisions of Article 2 of Law No. 54-FZ are used in the following Articles:

• Scope and application of cash registers

  In the cases specified in clause 7 of Article 2 of this Federal Law, the user is obliged to issue to the buyer (client) a cashier's receipt or a strict reporting form in hard copy without sending it to the buyer (client) in electronic form.

• Requirements for 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;

• The procedure and conditions for the use of cash registers

  3. A fiscal document (except for the documents specified in Clause 4.1 of Article 4.1 of this Federal Law) immediately after its formation, with the exception of cases provided for in Clause 7 of Article 2 of this Federal Law, is sent by cash registers to the technical means of the fiscal data operator, and when the positive results of their verification of the reliability of the fiscal sign of the message, which protected this fiscal document, carried out immediately after its receipt, the technical means of the fiscal data operator form a confirmation of the fiscal data operator, protect it with a fiscal confirmation sign and immediately send it to the cash register equipment. If the confirmation of the fiscal data operator is not received, the cash register equipment re-sends to the technical means of the fiscal data operator a fiscal document for which the fiscal data operator has not received confirmation.

• Obligations of organizations and individual entrepreneurs carrying out settlements, users

  when making settlements using electronic means of payment, ensure that identical information about the amount of payment is entered into cash registers and devices specified in paragraph two of Clause 1 of Article 2 of this Federal Law;

When implementing control functions in the field of cash register equipment (hereinafter referred to as CCP), the tax authorities are guided by the use of a risk-based approach, which, under the current regulatory framework, allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38% and at the same time increase their effectiveness from 54 to 86 percent.

At the same time, the modern level of technology development makes it possible to significantly simplify the existing procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by world experience.

In order to improve the current order - costly, labor-intensive and administratively inconvenient - the idea of ​​reforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ "On Amendments to the Federal Law" On the Use of Cash Register Equipment in the Implementation of Cash Payments and (or) Payments Using Payment Cards "and Certain Legislative Acts of the Russian Federation came into force ...

The law provides for the following main provisions:

1. Transfer of information about settlements through fiscal data operators to the Federal Tax Service of Russia.
2. The ability to carry out all registration actions with CCP and other legally significant document flow on the application of CCP through a personal account on the website of the Federal Tax Service of Russia.
3. Production of cash receipts and forms of strict reporting exclusively by cash registers with the possibility of sending them in electronic form to the subscriber number or e-mail of the buyer. A strict reporting form is equated to a cashier's check.
4. The use of cash registers in the provision of services, as well as payers of the unified imputed income tax and patent.
5. The use of a fiscal drive (analogue of a protected electronic control tape) with the possibility of its independent replacement once every 3 years by payers of UTII and patent, as well as the service sector. The deadlines for the use of the fiscal accumulator are not limited by law.
6. Maintenance is not required to register a cash register with the Federal Tax Service of Russia.
7. Expertise of manufactured cash registers and technical means of fiscal data operators.
8. Instant accounting by the Federal Tax Service of Russia of manufactured cash registers and fiscal accumulators in the form of registers.
9. Possibility of using CCP in autonomous mode under certain conditions.
10. New forms of control measures, the ability to request information on accounts in banks during operational checks.
11. Smooth and gradual transition to a new order of CCP application. So, from July 15, 2016, the possibility of a voluntary transition to the new order is provided, from February 1, 2017 the registration of the CCP will be carried out only according to the new order, and from July 1, 2017 the old order will cease to be effective. At the same time, service enterprises, owners of vending machines, as well as persons applying patents and UTII, that is, for a small business that was not obliged to apply CCP, will have another whole year for the transition to a new procedure, for them it becomes mandatory from 1 July 2018.

The main provisions of the proposed system are:

1. Transfer of information about settlements in electronic form to the tax authorities through the fiscal data operator.
2. Electronic registration of the CCP without visiting the tax authority and without the physical provision of the CCP.
3. Building a system for guaranteed detection of violations based on automated analysis of information about calculations, identification of risk areas for committing offenses and conducting targeted effective checks.
4. Involvement of buyers in civil control.

To test the proposed technology, an experiment was carried out in accordance with the Decree of the Government of the Russian Federation of July 14, 2014 No. 657 "On conducting an experiment in 2014 - 2015 ..." using the technology of transferring information about settlements to the tax authorities.

The objectives of the experiment are to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of the information transfer technology, as well as the technical capabilities of the operation of the CCP and the information transfer technology.

The experiment was carried out for six months from August 1, 2014 in four constituent entities of the Russian Federation: Moscow, the Moscow region, the Republic of Tatarstan and the Kaluga region.

The experiment showed both the financial efficiency of the technology for transferring information about settlements for organizations and individual entrepreneurs when switching to the proposed procedure for using CCP, and the convenience of using this technology. At the same time, the technical feasibility of operating the technology for transferring information about calculations has been proved.

The experiment involved taxpayers of various types and scales of activity: both large retail chains and individual entrepreneurs. At the same time, along with taxpayers who are obliged to use CCP, taxpayers who are not required to use CCP, for example, those working in the provision of services, took part in the experiment.

The experiment was completed on February 1, 2015, however, at the request of the taxpayers - participants in the experiment, by the decree of the Government of the Russian Federation of 06/03/2015 No. 543, they were granted the right to register the CCP and work using the new technology until the end of 2015. By Decree of the Government of the Russian Federation No. 1402 dated December 22, 2015, the participants in the experiment were granted the right to use the CCP using the new technology until the end of 2016.

To date, 3.5 thousand units of cash registers have been connected to the tested technology, 50 million checks for the amount of 40 billion rubles have been punched.

What are the benefits of the new technology? First of all, it allows the bona fide owner of the KKT:

1. reduce the annual cost of CCP;
2. get a tool with which he will be able to monitor his turnover, indicators, and better control his business in real time;
3. be able to register a CCP through the website of the Federal Tax Service of Russia without physically submitting it to the tax authority;
4. use modern electronic devices as part of the CCP - mobile phones and tablets;
5. get rid of checks, since the prompt receipt of information about settlements provides an appropriate environment of trust;
6. operate in a fair competitive business environment by preventing dishonest taxpayers from illegally minimizing their tax liabilities and unfairly gaining a competitive advantage.

The new technology gives a citizen additional protection of his rights as a consumer due to the ability to:

1. receive an electronic check from the fiscal data operator and / or in your email;
2. independently quickly and conveniently check the legality of a cashier's receipt through a free mobile application and, if questions arise, immediately send a complaint to the Federal Tax Service of Russia.

From the point of view of the state, the legalization of retail trade and the service sector is expected and, accordingly, an increase in tax revenues, as well as optimization of labor costs due to the transition to electronic registration and the focus of the tax authorities on risk areas.

On July 15, 2016, Federal Law No. 290-FZ entered into force, which amends Law No. 54-FZ "On the use of cash registers"

Now, most businessmen must switch to online cash registers, and all cash registers will send electronic versions of checks to the Federal Tax Service via the Internet. The electronic tape will need to be replaced with a fiscal drive, the CCP must be connected to the network and an agreement with the fiscal data operator must be concluded to send checks.

Online cash registers in 2017: basic provisions

1. The scheme of work with tax authorities has changed, all data from checks will be sent to the Federal Tax Service via the Internet.

2. The registration of the cash register has been simplified, there is no need to go to the tax office, just go to the site nalog.ru and register the cash register through your personal account.

3. Entrepreneurs who currently do not use CCP will be required to purchase online cash registers by July 1, 2018 and send data to the tax service.

4. Changes also affected checks and forms of strict reporting, now they will increase the amount of data that must be present.

5. The so-called fiscal data operators have appeared, they will receive, store, process and transmit fiscal data to the Federal Tax Service.

6. Cash registers will technically become slightly different, EKLZ will replace the fiscal drive.

7. Not everyone will be obliged to use online cash registers, there is a list of activities that will not need a new cash register.

Application of CCP in 2017 - how it will be

The buyer comes to the store for a purchase, the cashier scans the barcode on the package, the fiscal drive inside the cash register saves the receipt, signs it with a fiscal sign, and sends the data on the OFD check. The fiscal data operator processes the information, sends the answer back to the cashier, and the data on the check to the Federal Tax Service.
Next, the buyer receives a check, or 2 checks at will (one paper and one electronic, by mail or phone)

Therefore, in accordance with law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the speed of the receipt penetration will not depend on the Internet speed, the data will be transmitted in parallel, and even if the network is lost, the information on the receipt will be transferred to the OFD later, as soon as the connection is restored.

Mandatory details of checks and SRF for online cash registers

In view of the new requirements that relate to CCP, new requirements have appeared that are now imposed on checks and SRF. They must contain the following information:

Seller tax system information
- website address of the fiscal data operator
- settlement attribute (income or expense)

- form of payment (cash or electronic payment)
- the amount of the calculation with a separate indication of the rate and amount of VAT
- serial number of the fiscal accumulator
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or SRF is transmitted in electronic form

Registration of cash register in the tax office: how to register a cash register in a new way

It will be much easier and faster to register a cash register with data transfer than a regular one. The owner will only have to register on the website of the tax service nalog.ru and leave a request for fiscalization of the cash desk, then sign the application with his electronic signature and wait for confirmation.

After the tax service receives this information, it will send the registration data to the entrepreneur, and the fiscalization data will be entered into the apparatus. Now there will be no need to visit the Federal Tax Service personally with a cash register, as well as conclude an agreement with the Central Service Center.

Online checkout cost

After the law officially entered into force, it became clear that the use of online CCP for business would become mandatory. Let's figure out how much an online checkout costs and what the cost of the most budget online cash register will consist of:

1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal accumulator will not exceed the cost of conventional ones. Let's take into account the minimum price of 20,000 rubles. Modernization kits will cost an average of 5 to 15 thousand rubles.

2. An agreement with the Fiscal Data Operator will cost 3,000 rubles per year.

3. TEC services are officially no longer needed, we will not take them into account.

4. Cash register software - here the cost can be radically different, but we will take an average of 7,000 rubles. for one online checkout.

Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using modernization kits, you can save up to 10,000 rubles). But if we consider traditional POS terminals, then the cost will immediately increase at least 2 times.

Transition to online cash registers from 2017: stages and terms

1. For those entrepreneurs who were allowed not to use the CCP, a delay is provided until 07/01/2018.
2. Vending companies were also deferred until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is allowed not to use online cash registers.
4. Everyone who did not fall into the 3 points described above are required to use online checkouts from July 1, 2017. And from February 1, 2017, it is no longer possible to register the old-style cash register.

Is it possible to buy CCP online now?

New cash registers are now actively sold, but it is worth noting that old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, do not postpone the purchase of an online cash register until the last date, experts predict a shortage of cash registers in 2017 and it will not be possible to buy a cash register online quickly.

KKM with online data transfer: fines since 2017

For non-use of cash register equipment or for improper use of cash register equipment, fines are threatened:
1. KKT does not meet the requirements - 10,000 rubles.
2. The check is not sent to the buyer - 10,000 rubles.
3. Trade without CCP - 30,000 rubles.

RUSSIAN FEDERATION

THE FEDERAL LAW
from 22.05.03 N 54-FZ

ABOUT APPLICATION
CASH REGISTER EQUIPMENT IN IMPLEMENTATION
CASH PAYMENTS AND (OR) PAYMENTS
USING PAYMENT CARDS

(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, from 25.06.2012 N 94-FZ,
from 07.05.2013 N 89-FZ, from 02.07.2013 N 185-FZ,
from 25.11.2013 N 317-FZ, from 05.05.2014 N 111-FZ,
from 08.03.2015 N 51-FZ)

Article 1. Basic concepts used in this Federal Law

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

cash registers used in the implementation of 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 payments and (or) payments using payment cards, carried out using 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;

The State Register of Cash Register Equipment (hereinafter - the State Register) - a list of information about the models of cash register equipment used in the territory of the Russian Federation;

payment terminal - a device for making cash payments in automatic mode (without the participation of an authorized person of an organization or an individual entrepreneur carrying out cash payments);
(the paragraph was introduced by the Federal Law of 03.06.2009 N 121-FZ)

ATM - a device for the automatic mode (without the participation of an authorized person of a credit institution or a bank payment agent, a bank payment subagent operating in accordance with the legislation on the national payment system) issuing and (or) accepting cash payment means (banknotes) using payment cards, cash settlements and (or) settlements with the use of payment cards, transmission of instructions to a credit institution on the implementation of settlements on behalf of customers on their bank accounts and for drawing up documents confirming the transfer of relevant instructions.

Article 2. Scope of application of cash register equipment

1. Cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out cash settlements and (or) settlements using payment cards in cases of sale of goods, performance of work or provision of services ...

The paragraph is no longer valid. .

1.1. A credit institution does not use cash registers, except for the following cases:

making cash settlements using a payment terminal that are not reflected daily in accounting in accordance with the regulations of the Central Bank of the Russian Federation;

making cash payments using a payment terminal installed outside the premises of this credit institution;

making cash settlements using a payment terminal that is not the main asset of this credit institution and does not belong only to it by right of ownership.

(Clause 1.1 was introduced by the Federal Law of 07.05.2013 N 89-FZ)

2. Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash settlements and (or) settlements using payment cards without the use of cash registers in the case of rendering services to the population, provided that they issue the appropriate forms of strict reporting.

The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their accounting, storage and destruction, is established by the Government of the Russian Federation.

2.1. Organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities, when carrying out types of entrepreneurial activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, and individual entrepreneurs who are taxpayers applying the patent taxation system, when carrying out types of entrepreneurial activities , in respect of which the laws of the constituent entities of the Russian Federation provide for the application of the patent taxation system, and which are not subject to paragraphs 2 and 3 of this article, can carry out cash payments and (or) payments using payment cards without the use of cash registers, subject to issuance by at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service). cop of payment for goods (work, services) and must contain the following information:
(as amended by Federal Law of 25.06.2012 N 94-FZ)

• 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.

(Clause 2.1 was introduced by the Federal Law of 17.07.2009 N 162-FZ)

3. Organizations and individual entrepreneurs, due to the specifics of their activities or the peculiarities of their location, can make cash payments and (or) settlements using payment cards without the use of cash registers in the implementation of the following activities:

• 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 educational organizations implementing basic general education programs during training sessions;
  (as amended by Federal Law of 02.07.2013 N 185-FZ)
• 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 trading 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;
• the paragraph is no longer valid. - Federal Law of 27.07.2010 N 192-FZ;
• 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.
(the paragraph was introduced by the Federal Law of 27.07.2010 N 192-FZ, as revised by the Federal Law of 25.11.2013 N 317-FZ)

4. The provisions of clauses 2, 2.1 and 3 of this article do not apply to payment agents carrying out activities to receive payments from individuals, as well as to credit institutions and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.
(Clause 4 was introduced by the Federal Law of 03.06.2009 N 121-FZ (revised on 17.07.2009), as revised by the Federal Law of 27.06.2011 N 162-FZ)

Article 3. Procedure for maintaining the State Register

1. When making cash settlements and (or) settlements using payment cards on the territory of the Russian Federation, the models of cash registers included in the State Register are used.

2. The procedure for maintaining the State Register, requirements for its structure and composition of information, as well as the federal executive body authorized to maintain the State Register, shall be determined by the Government of the Russian Federation.

3. Abolished. - Federal Law of 07.05.2013 N 89-FZ.

4. The state register is subject to official publication in accordance with the established procedure. Changes and additions made to the State Register are subject to official publication within 10 days from the date of adoption of such changes and additions.

5. In the event that previously used models of cash registers are excluded from the State Register, their further operation is carried out until the expiration of the service life, which is established by the manufacturer of cash registers, but not more than ten years.
(Clause 5 as amended by Federal Law dated 08.03.2015 N 51-FZ)

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

1. Requirements for cash registers used by organizations and individual entrepreneurs, the procedure and conditions for its registration and use are determined by the Government of the Russian Federation.

At the same time, cash registers used by organizations and individual entrepreneurs must:
(as amended by Federal Law of 07.05.2013 N 89-FZ)

• be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;
• be serviceable, sealed in the prescribed manner;
• have fiscal memory and be operated in fiscal mode.

1.1. Cash register equipment as part of a payment terminal and an ATM, in addition to the requirements established by paragraph 1 of this article, must:

be installed as part of each payment terminal and ATM inside their enclosures containing a device for receiving and (or) issuing cash payment means;

be registered with the tax authority at the place of registration of the taxpayer, indicating the address of the place of its installation as part of a payment terminal or ATM;

transfer in fiscal mode to the payment terminal or ATM the fiscal data recorded on the cash register receipt, the electronic carrier of the control tape and in the fiscal memory drive.

(Clause 1.1 as amended by Federal Law dated 07.05.2013 N 89-FZ)

2. Abolished. - Federal Law of 07.05.2013 N 89-FZ.

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

1. Organizations and individual entrepreneurs using cash registers are obliged to:
(as amended by Federal Law of 07.05.2013 N 89-FZ)

• register cash registers with tax authorities;
• use, when making cash settlements and (or) settlements using payment cards, serviceable cash registers sealed in the prescribed manner, registered with the tax authorities and ensuring proper accounting of funds during settlements (fixing settlement transactions on the control tape and in fiscal memory );
• issue to buyers (clients) when making cash settlements and (or) settlements using payment cards at the time of payment, printed by cash registers, cash receipts;
• ensure the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register equipment, and also provide tax officials carrying out inspections in accordance with Clause 1 of Article 7 of this Federal Law with unhindered access to the relevant cash registers, provide them with the specified documentation;
• during the initial registration and re-registration of cash registers, introduce information into the fiscal memory of cash registers and replace fiscal memory drives with the participation of representatives of tax authorities.

2. Organizations and individual entrepreneurs using a payment terminal and (or) an ATM, in addition to the requirements established by paragraph 1 of this article, must:

use cash registers as part of a payment terminal and an ATM installed inside their enclosures containing a device for receiving and (or) issuing cash payment means;

to register the used cash register equipment with the tax authorities at the place of registration of the taxpayer, indicating the address of the place of its installation as part of the payment terminal and ATM.

(Clause 2 as amended by Federal Law dated 07.05.2013 N 89-FZ)

Article 6. Abolished. - Federal Law of 07.05.2013 N 89-FZ.

Article 7. Control over the use of cash registers

1. Tax authorities:

• exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;
• exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs;
• check documents related to the use of cash registers by organizations and individual entrepreneurs, receive the necessary explanations, information and information on issues arising during inspections;
• check the issuance of cash receipts by organizations and individual entrepreneurs;
• impose fines in the cases and in the procedure established by the Code of Administrative Offenses of the Russian Federation on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

2. The internal affairs bodies interact within their competence with the tax authorities in the implementation of the latter's control functions specified in this article.

3. Abolished. - Federal Law of 07.05.2013 N 89-FZ.

Article 7.1. Features of the application of the provisions of this Federal Law on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol

(introduced by the Federal Law of 05.05.2014 N 111-FZ)

This Federal Law is in effect on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol from January 1, 2016.

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

From the date this Federal Law enters into force, the following shall be declared invalid:

Law of the Russian Federation of June 18, 1993 N 5215-I "On the use of cash registers in the implementation of cash settlements with the population" (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Soviet of the Russian Federation, 1993, N 27, article 1018);

paragraphs nineteen - twenty-two of Article 3 of the Federal Law of December 30, 2001 N 196-FZ "On the Enactment of the Code of the Russian Federation on Administrative Offenses" (Collected Legislation of the Russian Federation, 2002, N 1, Article 2).

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

Clause 1 of Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-I "On the tax authorities of the Russian Federation" (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, article 492; Bulletin of the Congress of People's Deputies of the Russian Federation and Of the Supreme Soviet of the Russian Federation, 1992, No. 33, article 1912; No. 34, article 1966; 1993, No. 12, article 429; Collected legislation of the Russian Federation, 1999, No. 28, article 3484; 2002, No. 1, article .2) add the following paragraph:

"To monitor compliance with the requirements for cash registers, the procedure and conditions for its registration and use, which are determined by the legislation of the Russian Federation on the use of cash registers when making cash settlements and (or) settlements using payment cards, for the completeness of revenue accounting in organizations and with individual entrepreneurs, check documents related to the use of cash registers, obtain the necessary explanations, certificates and information on issues arising during inspections, carry out checks on the issuance of cash receipts, impose fines on organizations, as well as on individual entrepreneurs for violation of the requirements of the legislation of the Russian Federation on the use of cash registers when making cash settlements and (or) settlements using payment cards. "

Article 10. Entry into force of this Federal Law

1. This Federal Law shall enter into force upon the expiration of one month from the date of its official publication.

2. Six months after the entry into force of this Federal Law, when making cash settlements and (or) settlements using payment cards, the use of cash registers without fiscal memory is not allowed.

The president
Russian Federation
V. PUTIN