Online cash desks: who can not bet and not apply the new CCP. Who can work without a cash register, and who is obliged to have one? Who can work without CCT

After two stages of the cash reform, there are not many organizations and individual entrepreneurs who still work without a cash register. Moreover, many of them will have to introduce devices by July 1, 2019. But there are situations that do not require the use of cash registers at all.

Exist two reasons why the operation does not require the use of CCP:

It is not considered a calculation from the point of view of 54-FZ.
It is directly exempt from the use of cash registers.

What does not count as calculation

The modern edition of 54-FZ has seriously expanded the boundaries. This is the receipt and payment of funds in cash and in an impersonal manner, including an advance or prepayment, for goods, works and services (GWS). Also, the calculation includes the acceptance of bets and the payment of winnings, the issuance of loans to pay for TRU and their repayment, the provision or receipt of another counter grant for the TRU.

The Federal Tax Service and the Ministry of Finance gave a lot of explanations about what is considered a calculation and what is not. The main idea is as follows: if the transfer of funds between the seller (legal entity or individual entrepreneur) and the buyer is associated with payment for GWS, then most likely this is a calculation. The direction of transfer of funds does not matter - they can be either received from the buyer or issued to him. The moment of transfer of the goods is also not particularly important - the issuance of an advance or prepayment, the return and offset of these amounts are included in the calculation. The main thing is that this one was associated with settlement for TRU.

Transactions that are not recognized as a settlement for the purpose of applying 54-FZ do not require the use of cash registers. In particular, they do not fall under the need to apply CCP:

Settlements under loan agreements, if such loans are not related to payment for goods, works or services. In other words, it implies non-earmarked borrowing operations.
Calculations of contributions. For example, accepting contributions related to joining or membership in SNT, contributions from HOA members. This group also includes contributions paid by members of various non-profit organizations - associations, public associations, and so on.
Calculations of lawyers with clients... Advocacy is not an entrepreneurial activity, therefore, accepting a fee from a client is not considered a calculation.

The above are just examples of what 54-FZ does not include in the calculation. In relation to these cases, officials provided explanations in their letters.

What is exempt from the use of cash registers

Now let's turn to part 2 of article 2 of law 54-FZ, which describes the features of the use of CCP. Here the activities are listed and specific operations are indicated, in the implementation of which cash registers are not used in principle:

Sale paper newspapers and magazines, as well as sale of related products at newsstands under certain conditions. Namely, if more than half of newspapers and magazines are sold in a kiosk, and there are fewer related products. And if these related products are included in the range approved by the regional authorities. At the same time, in their explanations, officials recommend starting from the definition of "kiosk" given in article 346.27 of the Tax Code of the Russian Federation(a building that does not have a sales area and is designed for one seller's workplace).
Sale valuable papers... CCP is not used, including by brokers, if they carry out settlements for the purchase and sale of securities.
Sale tickets in the passenger compartment. Please note that the exemption is only valid until July 1, 2019.
Activity to provide food for students and employees of educational organizations... This refers to institutions teaching in basic general education programs. Cash register equipment is not used to provide meals during classes.
Trade in retail markets, fairs, exhibitions and other similar areas... The exception does not apply to shops, kiosks, tents, vans and other premises in such territories in which goods can be laid out and stored. It is also possible to trade non-food items without a cash register (except for goods from the list approved by the Government) on open counters inside covered markets.
Miscellaneous trade outside the fixed network, which is produced by hand, from baskets, carts and other devices. This also includes the sale of goods in train wagons and airplanes. The rule does not apply to the sale of goods that are technically complex, subject to labeling, as well as food that requires certain storage conditions.
Sale at kiosks ice cream as well as for bottling soft drinks, milk and drinking water... Again, the concept of a kiosk must be taken from article 346.27 of the Tax Code of the Russian Federation.
Tank truck trade kvass and milk. In addition, live fish, vegetable oil and kerosene.
Waddle seasonal sale vegetables, fruits, melons and gourds.
Acceptance of glass containers and other raw materials. The exception is scrap metal, precious metals and stones.
Activity for repairing and dyeing shoes, making keys and metal haberdashery.
Services nannies and caregivers to look after children, elderly, sick people.
Sale of handicrafts, if carried out by the manufacturer himself.
Sawing firewood and plowing vegetable gardens.
Services porters luggage at airports and at various types of train stations.
Renting out by an entrepreneur of his own home.
Any calculations that carry out organizations or individual entrepreneurs from remote or hard-to-reach places. The list of such settlements was approved by the authorities of the constituent entities. There is a condition - at the request of the buyer, he must issue a document confirming the fact of calculation. This document must be signed by the person who issued it and contain certain details. The procedure for issuing and recording such a document The Government approved Resolution No. 296 of 03/15/2017.
Pharmacies in paramedic points, as well as subdivisions of medical organizations that are licensed for pharmaceutical activities, located in rural areas. Provided that there are no pharmacy organizations in such settlements.
Calculations associated with conducting religious ceremonies and rituals... As well as the sale of objects and literature related to a religious cult, in religious buildings, in the territories provided for this and at the enterprises of registered religious organizations.
Settlements between legal entities and entrepreneurs using electronic means of payment that are not presented. This includes any non-cash payments between organizations and individual entrepreneurs, excluding payment by a corporate card with its presentation.
Trade through mechanical apparatus(not connected to the power supply, not using batteries), in which the calculation is made in coins.
Paid library services- state, municipal, libraries of the Russian Academy of Sciences, other academies, research institutes, educational organizations. The list of such services is approved by the government.
Calculations entrepreneurs applying the patent taxation system, except for the types of activities established in 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. There is a condition - the issuance or sending of a document to the buyer, which confirms the fact of the calculation. It must contain the name, serial number and details from paragraphs 4-12 of clause 1 of Article 4.7 of Law No. 54-FZ.

Note! When trading in the above cases is valid additional rule. Exemption from the need to apply CCP will not work if the calculation is in progress using automatic devices or implemented excisable goods. This requirement does not apply to trade in drinking water in bulk (paragraph 7), remote and hard-to-reach areas (paragraph 17) and rural pharmacy points (paragraph 18).

On the new procedure for the application of CCP. And who can work without an online cash register? We will tell in our material about who can not use online cash registers.

Who is completely exempt from online checkouts

The Federal Law "On the Application of CCP ..." of 05/22/2003 No. 54-FZ defines a list of persons who are exempted from online cash registers on a permanent basis, and Federal Law No. 290-FZ of 07/03/2016 establishes for whom the exemption from online cash registers is temporary.

Let us present a list of persons who have the right not to use online cash registers and for whom this right is not limited by the time frame.

Who can not put online cash registers	Under what condition
Organizations and individual entrepreneurs, taking into account the specifics of their activities or the specifics of their location in the implementation of certain types of activities and in the provision of certain services (clause 2 of article 2 of the Federal Law of May 22, 2003 No. 54-FZ). For example, the sale of newspapers and magazines under certain conditions, trade in retail markets, fairs, in exhibition complexes, trade in ice cream kiosks, soft drinks in bulk, trade in kvass, milk from tank trucks, seasonal trade in vegetables, reception of glassware and waste materials from the population , repair and painting of shoes, manufacture and repair of metal haberdashery and keys, lease of residential premises owned by this individual entrepreneur	If such organizations and individual entrepreneurs:
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) practice) located in rural settlements in which there are no pharmacy organizations (clause 5 of article 2 of the Federal Law of May 22, 2003 No. 54-FZ)	If such organizations and individual entrepreneurs:
Organizations and individual entrepreneurs making settlements 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 (clause 3 of article 2 of Federal Law No. 54- FZ)	If such organizations and individual entrepreneurs: - issue to the buyer, at his request, a document confirming the fact of the calculation and containing the name of the document, its serial number, details established by para. 4-12 p. 1 art. 4.7 of the Federal Law of May 22, 2003 No. 54-FZ, and signed by the person who issued such a document; - do not use automatic devices for payments; - do not trade in excisable goods
Organizations and individual entrepreneurs providing services for the conduct of religious rituals and ceremonies, as well as selling objects of religious worship and religious literature 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 religious organizations (clause 6 of article 2 of the Federal Law of 22.05.2003 No. 54-FZ)	Additional conditions are not provided
Organizations or individual entrepreneurs making settlements among themselves using an electronic means of payment without presenting it (clause 9 of article 2 of the Federal Law No. 54-FZ of 22.05.2003)	Additional conditions are not provided
Organizations and individual entrepreneurs located in separate settlements, the population of which is no more than 10 thousand people. The list of such settlements is approved by the state authority of the constituent entity of the Russian Federation (clause 7 of article 2 of the Federal Law of May 22, 2003 No. 54-FZ)	Application of KKT offline without transferring online data to the tax office

Online checkouts: who can not apply until 07/01/2018

Above in the table, we have provided a list of persons who are completely exempted from the use of online cash registers, as well as the conditions under which such an exemption is granted.

But there are other organizations and individual entrepreneurs from the point of view of the transition to online cash registers who do not need to use new CCP until a certain time.

Here is a list of people who do not need to use online cash registers before 01.07.2018. Although it is more correct to speak here about the right not to use new cash registers. After all, if an organization or individual entrepreneur wants to go to online cash registers earlier than the specified date, they can do it at any time.

Competent organization of settlements with clients is one of the key moments of the company's activities. Legislation requires that cash registers are used when accepting cash. This is a general rule to which there are a number of exceptions. This topic is especially relevant today. Indeed, just recently, the rules for the application of CCP have undergone significant changes.

Cashier Law and its Reform

The main normative act governing the use of cash registers is Law No. 54-FZ "On the use of cash registers". Since the beginning of July 2017, it has been completely reformed. A new technique has been introduced for mandatory use. It is also allowed to use old devices that can be upgraded.

New devices (online cash registers) are equipped with fiscal accumulators (FN) instead of EKLZ. And they are called "online" because they not only record data on all punched checks, but also send them via the Internet to the tax office. The FTS promptly receives information about the company's work with the cashier, which should simplify the verification process. It was for this that the state authorities started the cash reform.

There is also a plus for businessmen - this is a decrease in the reporting burden and the number of inspectors' visits. More precisely, they can be completely avoided if everything is done according to the rules. And experts of the Federal Tax Service promise to check only those companies that commit violations in the work with the cashier.

The use of KKM of a new type gives an advantage for the buyer. Under the new rules, he can ask the seller to send an electronic check to him by e-mail. Such a fiscal document is unlikely to be lost or worn out. In addition, you can scan a paper receipt with your mobile device right in the store using a special application and check its authenticity. If violations are found in the check, the buyer will be able to report this to the Federal Tax Service.

What determines the need to use a cash register?

Changes in the law on CCP have expanded the range of entities that are obliged to use the cash desk in their activities. However, the ability to work without them remains today. The types of activities exempted from the application of the CCP are listed in paragraph 2 of Article 2 of the above-mentioned law. Here are the most popular ones:

sale of newspapers and magazines;
trade at fairs, exhibitions, markets;
provision of food for schoolchildren;
sale in kiosks of ice cream, soft drinks;
sale of draft kvass, milk from tank trucks;
seasonal trade in vegetables and fruits;
shoe repair, key making;
sale of handicrafts.

Thus, if an organization, for example, is engaged in the seasonal sale of kvass or watermelons, then it will not need a cash register for these operations. But this does not mean that engaging in other activities necessarily implies the use of CCP. So, when is a cash register needed for an LLC? It depends on the following circumstances:

who are the clients of the company - individuals or legal entities;
what it sells - goods or services;
what tax regime applies.

And now about everything in order.

For whom does the company operate?

The clients of an LLC can be persons of two categories:

Ordinary citizens, they are also individuals (in the interpretation of legislators - the population).
Companies and entrepreneurs. Although individual entrepreneurs are, by law, individuals, for the purposes of making settlements, they are equated to organizations.

Cash settlements with counterparties from the second group are extremely rare. First, in our digital age, this is simply inconvenient. Secondly, these operations are limited to the amount of 100 thousand rubles - this limit is set by the Central Bank of the Russian Federation. Larger funds between two organizations, as well as between a company and an individual entrepreneur, must move strictly through bank accounts. And this is a non-cash payment, and the cash register is not used with it. Therefore, if the LLC does not work with the population, then it does not need KKM either.

And it is quite another matter if the buyers of the company's goods or services are citizens. Or she works with both individuals and legal entities. In most cases, a cash register is necessary for an LLC, since settlements are carried out, including in cash. But this rule does not apply to everyone yet.

What does the company get money for?

An LLC can sell goods to the public, that is, engage in trade, or it can provide services. In the latter case, it is allowed to work without a cash register, but subject to the following conditions:

services are provided strictly to citizens - no legal entities and individual entrepreneurs;
instead of the cash register receipt, the buyer is issued a strict reporting form (SRF).

Such forms are produced by typographic method - they cannot be printed on a printer. Usually they are bought in specialized stores or ordered from printers.

However, the law 54-FZ "On the use of cash register equipment" in its new edition changed this rule as well. From July 1, 2018, forms must be produced using special devices called BSO KKT. So the LLC, which is engaged in the provision of services to the population, from that date will have to acquire either a special cash register for printing BSO, or purchase a regular cash register and issue checks to customers. But until July 1 of the next year, companies that provide services to the population can use the old BSO and work without a cash register.

If the organization sells goods, then it has no right to issue SRF. It turns out that, in this case, a cash register is mandatory for LLC? Mostly yes, but there are exceptions.

Impact of the tax regime

Several taxation systems are available for an LLC today: basic (OSNO), simplified (STS) and imputation (UTII). There is also the payment of the agricultural tax (UAT), but it is quite specific and rarely occurs. We will leave the essence of these systems and the problems of choice outside the scope of the article. Now we are only interested in their attitude to cash registers when selling goods.

If a number of conditions are met, retail trade falls under imputation. And if the LLC is on UTII, is there a need for a cash register in this case? The good news is that the specified special mode allows you to accept cash without cash registers. Instead, the seller must provide the buyer with a document that contains the necessary details, such as a sales receipt. This means that in many cases even shops can work without a cash register.

The bad news is that the ability to trade on UTII without cash register will remain only until July 1, 2018. After that, imputed payers will be required to use cash registers - this is the requirement of Law 54-FZ. As for the LLC on the simplified tax system or OSNO, which sell goods, no preferences are provided for them. This means that they are obliged to use cash register equipment.

About the work of online stores

The changes in the CCP law came as a big surprise for many online stores. Prior to their entry into force, the cash register was not needed if the store did not accept cash from customers. To receive payment and dispense goods, such stores often cooperate with delivery services and pick-up points. If the buyer pays for his order online, such an operation was not considered cash.

However, things are different now. According to the new rules, payment by bank card, as well as by electronic means of payment (WebMoney, Yandex. Money and others), is equated to cash. And now the online store must generate a cashier's receipt every time a customer pays for his order via the Internet.

Thus, if an LLC has an online store, then it must work through the cashier. This also applies to companies that accept payment for their services online. The only exception is if the purchase is paid directly from the buyer's bank account to the bank account of the company (online store). For example, through an online bank or a mobile application. Interestingly, a payment on a payment order, when a client comes with a receipt to the bank, is considered cash.

When can an LLC be sure to work without a cash register?

So, it turns out that in most cases, the cash register for LLC has become a necessity since 2017. Or it will become so from the middle of next year. There are not so many situations when a company may not apply CCP:

carrying out the types of activities listed in paragraph 2 of Article 2 of Law 54-FZ;
work strictly with organizations and individual entrepreneurs;
sale to citizens subject to payment from their bank account to the company's account;
before July 1, 2018:

How to choose a cashier?

In other cases, LLCs are required to have a cash register. Thus, the majority of businessmen will sooner or later have to attend to the installation of KKM.

On the website of the Federal Tax Service there is a register of KKT, which complies with the updated legislation and is approved for use. There is quite a lot of technology in it, moreover, it is constantly updated. What kind of cash register is needed for LLC from the presented variety? There are some nuances when choosing.

The first of them concerns the period during which the fiscal accumulator will operate. After its completion, the FN needs to be replaced. There are two such terms - 13 and 36 months, and the choice depends not on desire, but on the requirements of the law. For LLC on the STS, UTII and ESHN, as well as those who are engaged in the implementation of services, drives are intended for a period of 36 months. In the current version of the register of the CCP, in the column on the name of the FN model, such devices have "FN-1 version 2".

There are also special cash desks for online trading - they do not support the print function. The fact is that with remote payment, the buyer is sent a check in electronic form, and the store is not obliged to print it. Due to the simpler design, the cost of such KKM is somewhat lower.

Connecting the device

The installation of a cash register for an LLC is carried out in several stages.

And a little about the cost of the cash register for LLC since 2017. The simplest KKT models cost from 20 thousand rubles, although there are more expensive ones. You will also need to pay a registration fee to the Federal Tax Service - this is 3 thousand rubles. The contract with the OFD for a period of one year will "pull" by the same amount. About 2 thousand rubles will have to be paid for registration of an EDS. Total: the minimum costs for the introduction of CCP are 28 thousand rubles. And this is without taking into account the cost of the Internet.

But this is only in theory, in fact, the costs are usually higher. After all, you still need to solve the technical issues of connecting the cash register, link its software with the accounting system. And for this you may need the help of specialists. In addition, do not forget that the fiscal accumulator will have to be changed periodically. This is done once a year or every 3 years depending on its type. And this one another 7-8 thousand rubles.

How to register a cash register for an LLC?

According to the new rules, it is possible to register the cash register remotely, that is, you will not have to visit the inspection. The self-registration process is as follows:

enter your personal account on the website of the tax service or the OFD operator, if it provides such an opportunity;
fill out an application for registration, indicating in it:
- the address where the cash register will be installed;
- the name of the place, for example, the Rainbow store;
- model and serial number of cash register and fiscal accumulator;
- the mode in which the cash register will operate (several will be offered to choose from);
- OFD data - name and TIN;
sign an EDS application and send it to the Federal Tax Service;
wait for an answer, which will contain the registration number of the device;
print out the registration report on the cash register, as indicated in the manufacturer's instructions (you will need the number assigned by the Federal Tax Service);
transfer the parameters of the report to the website of the tax service through the taxpayer's account;
wait for the cash register registration card from the Federal Tax Service, which must be signed by the EDS of the tax authority.

After completing these steps, the LLC cash desk will be considered registered.

What will happen if you work without a cash register?

If a company must install a cash register, but neglected to do so, it may be sanctioned under Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation. The fine for the absence of a cash register of an LLC will amount to 75-100% of the amounts of settlements that were carried out “past the cash register”, while its minimum amount is 30 thousand rubles. If the company is caught for the same violation again, and the amount of settlements exceeds 1 million rubles, then its activities may be suspended for 90 days.

In addition, along with the introduction of new technology, a penalty appeared for using old CCPs. The company will pay for its imprudence in the amount of 5-10 thousand rubles. Although theoretically it can get off with a warning. The same threatens for violation of the order and term of registration (re-registration) of the device or the rules for its use. If a check is not issued to the buyer, this may be the reason for a fine of 10 thousand rubles.

So it is better not to neglect the requirements of the law, because in the end it can cost much more. And even if your organization is not yet obliged to apply CCP, you should not wait until the last day. Prepare for the changes in advance and work calmly!

According to the current Russian legislation, all subjects of trading activities are required to have a cash register and carry out settlement transactions exclusively using it. However, major changes have recently been introduced in this area. According to the amendments to the Federal Law "On the use of cash registers ..." dated May 22, 2003 or Federal Law No. 54, from February 1, 2017, the government obliged entrepreneurs to switch to using cash registers with data transfer directly to the Federal Tax Service. But the legislation defines a number of persons who can work without an online cash register until July 1, 2019, or not use this device at all.

Where to buy an online checkout

Who got the reprieve

The legislation provides for a phased transition to a new operating mode. Some businessmen are required to apply CCP with direct data transfer from 2017, others - from July 1, 2018, and certain categories are allowed to work without using an online cash register until July 2019:

So far, legal entities and individual entrepreneurs who operate within the framework of the taxation system in the form of a single tax (UTII) have the right to work according to the old regime. When an individual entrepreneur works without an online cash register, he is obliged to issue buyers a cashier's check or receipt.

Important! Exceptions are allowed only for those businessmen who do not work in public catering.

Also, the online cashier can be omitted for individual entrepreneurs who work on the patent taxation system. Restrictions, as in the above case, apply to retail or catering.
The new amendments also provide for other categories of those who may not use online cash registers. If organizations and individual entrepreneurs that provide services to the population in cash and in public catering do not attract hired workers, they can not install a new generation CCP. If an employment contract is concluded, the cash register must be replaced with a new device within 30 days.
Individual entrepreneurs are allowed to work without an online cash register when using vending machines. These machines are increasingly used in business and are conventional vending machines for dispensing tea, coffee, drinks and related products. In this case, the labor of hired workers is not used.
You can not use the online cashier until July 2019 when accepting current payments such as accepting payments for utilities, payments for major repairs, refund of advances, payment of loans for goods, works or services.

Trading without an online cash register for individual entrepreneurs and other business entities is allowed if they work under a simplified or general taxation system and provide services only to individuals. Law FZ-43 establishes a direct prohibition for them to carry out entrepreneurial activities with legal entities. For this category, there is a mandatory rule for issuing strict reporting forms to customers, the form of which is approved by the legislation of the Russian Federation.

Who can not apply online CCP

The Law FZ-54 and other by-laws establish the categories of persons who may not use the online cash register.

Despite the seeming imperativeness, the new requirements are quite democratic. The deputies of the State Duma have retained a significant number of types of business activities in which the rules for the use of cash registers of the previous model have not been changed. Such concessions relate to social activities or types of work in which the possibilities of practical application of CCP are difficult. In this case, settlements between the participants in legal relations are carried out by issuing a SRF or in cash:

Best offers for price and quality

Given the large influx of passengers in public transport, and especially in the metro of large cities, it has been established that the old settlement procedure is applied when paying for the assistance of porters in public places.
Acceptance of glassware and recyclable materials is carried out without the use of KKT, which is due to the inexpediency of its use for small calculations.

Important! If you are buying precious metals or handing them over to a pawnshop, then conducting transactions through an online cash register is mandatory.

A sufficient number of vacancies for domestic staff are posted on job search sites. Therefore, the Russian authorities have established an exception for this type of service. Babysitting, caring for the sick and the elderly does not go through checkout equipment.
There is no need to study the mechanisms of operation of the new legislation in the field of taxation for sellers in the markets. Vegetables, fruits and live fish are not subject to the rules of the internet checkout.
Ice cream and beverage vendors at the kiosks don't have to worry about their jobs.
Nowadays there is a lot of competition in the labor market among sellers of newspapers and magazines. The high requirements for these vacancies (these positions do not accept foreigners and persons with nonresident registration) are compensated by the application of tax legislation. As before, the purchase of glossy magazines and paper newspapers is carried out in cash.
If you decide to buy milk or butter outside the supermarket, you can also purchase these items simply by paying for the cost. This preference to these categories of persons allows supporting the development of agriculture in the country at the state level. Grandmothers selling on the streets will still be able to earn their living. Such "discounts" in the application of Law 54 are aimed at loyal attitude towards elderly people who find it difficult to understand the mechanism of action of new technology, Internet payments. With rare exceptions, they will not be able to enter into an agreement with the fiscal data operator. Application of CCP to elderly people will exclude their participation in trading activities and put them on the brink of survival.
However, young entrepreneurs can also use these norms to their advantage. In addition to these activities, the legislation does not impose the installation of KKT when repairing shoes and making keys.
Without using an online cash register, you can earn money as an assistant in vegetable gardens and private houses. For example, you can pay the bill for sawing firewood in cash.
In order to organize work in retail markets, fairs and exhibition complexes, the government of the Russian Federation has established a list of non-food products that are sold without taking into account KKR. These products include:

underwear;
handkerchiefs (other than knitted or crocheted);
knitted and crocheted socks and stockings;
leggings, leggings and insoles;
dining and kitchen utensils, as well as crockery, with one exception - goods must be made of wood;
wicker baskets;
fishing tackle and rods;
artificial bait.

The adoption of Federal Law 54 is of great social importance. This value applies both to cases of using online cash registers, and to the benefits for their use. The establishment of new rules contributes to the emergence of the Russian economy from the shadow, increases competition in the market. This law confirms the tendency to systematize and digitize all spheres of public relations. After August 1, 2019, it will be clearly visible which sectors of the economy are developing better and which ones have problems. The system for collecting tax payments will become transparent.

The law establishes benefits for certain categories of economic activity. For a number of subjects, it is possible not to place an online checkout until 2019. Also, certain groups of business participants may not use it at all. Such benefits and preferences are provided for small and medium-sized businesses - for those who will be unable to compete with others in the event of the imposition of the installation of cash registers. With the adoption of this law and the corresponding by-laws that regulate legal relations in the field of taxation, the Russian economy has the opportunity to make a qualitative leap forward, to withdraw a significant part of capital from the shadows and to support domestic producers.

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 from 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 leased (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 apply 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 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 booking offices 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 regular 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). The 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) for 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 on 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 the verification of cash in the cash desk" "(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)
Non-use of CCP	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)
Non-use of CCP (repeated violation)	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)
Non-application of online CCP (from February 1, 2017, all)	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)
Failure to issue a cashier's check	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 the 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 fulfill 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 -

(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 with 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 -

(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 amounts are 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 CCP, 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 relevant product (work, service)" (54-FZ Article 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 the 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, caravans, 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 soft drinks 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 rituals 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 posts 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 in the provision of additional paid services to the population related to librarianship;

Does an online store need a cash register?

The 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 clients through a payment aggregator (such as Yandex.Checkout or Robokassa) to the current account ??

CCP you don't need to buy. CCP is used only when accepting cash. In this case, customers pay through payment systems. Yandex became an OFD in 2017 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 register equipment

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 No. 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 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, which ensures 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;