54 FZ July 1. New procedure for using cash register equipment

Cash reform continues in Russia, as a result of which all economic entities in the Russian Federation - individual entrepreneurs and organizations - must switch to using online cash registers. The next stage of the reform was marked by amendments to the Federal Law “On the use of cash register equipment” 54-FZ. The latest edition of 2019 established the obligation to use cash register systems for the vast majority of entrepreneurs from July 1, an exception in the form of a deferment was made only for some individual entrepreneurs (Article 2 54-FZ).

Let us tell you in more detail about current issues of application of the law and remind you that the absence of online cash registers, if their use is mandatory, threatens with administrative liability with the imposition of a substantial fine. The full text of 54-FZ changes for 2019 for online cash registers can be downloaded at the end of the article.

Application of online cash registers

The law on online cash registers came into force back in 2017. It was then that global changes were made to the legislation on the use of cash registers. In order to ensure greater transparency of monetary transactions and settlements, online cash registers (an unofficial but generally accepted name) were introduced, that is, devices that are equipped with an Internet connection and are capable of transmitting information in the form of fiscal documents, cash receipts, to the tax office and to the client electronically. form. This is done using a special operator. The list of operators who have received permission to work with cash register systems and process fiscal data is posted on the website of the Federal Tax Service of the Russian Federation.

The introduction of online cash registers is happening gradually, the transition to their use is envisaged in several stages, and in 2019 the final transition to the widespread use of cash registers was planned. At the same time, the legislator did not establish a mandatory replacement of devices; an inexpensive solution to the problem is their modernization. You can purchase a new cash register with a guarantee that it already complies not only with the requirements of the law, but also with the latest technical developments, for example, from the largest Russian company Atol. The company’s online store has cheap models, the price of which does not exceed 14,000 rubles.

Changes for 2019

Amendments to Law 54-FZ “On the use of cash register equipment” - table

Cases were also listed when entrepreneurs and organizations were exempt from the use of cash register devices (mostly, the cases relate to the use of automatic devices).

Recently, further changes were made to 54 Federal Law “On the use of cash register systems” from 2019. Latest news: part of the individual entrepreneurs has been granted another deferment.

Who is switching to online cash registers in 2019

Law 54-FZ was supposed to come into effect for all business entities from July 1, 2019 in an updated form. This norm is contained in Federal Law-290 dated July 3, 2016. However, on November 27, 2017 This law was amended by Federal Law No. 337. In accordance with this latest regulatory act, the delay in the transition to online cash registers has been extended until 07/01/2019. for the following categories of taxpayers:

• legal entities and individuals on UTII, except for those engaged in retail trade and working in the catering sector;
• individual entrepreneurs on the patent taxation system, except for those who carry out retail trade and work in the public catering sector;
• Individual entrepreneurs in the PNS and imputed areas, providing catering services and conducting retail trade without employees;
• Individual entrepreneurs and companies that have not entered into employment contracts and sell goods through vending machines;
• legal entities and individuals providing services to the public (except for those operating in the field of public catering and those who have entered into employment contracts with employees);
• recipients of transfers to pay for services in the housing and communal services sector. HOAs and housing cooperatives may not use the online cash register if they act as intermediaries or agents when making payments.

Changes to 54-FZ “On the use of cash register systems” from July 1, 2019

Latest news: some individual entrepreneurs can do without online cash registers for another two years – until July 1, 2021. Amendments to 54-FZ suggest that such benefits are provided to entrepreneurs subject to the following conditions:

• lack of staff of employees with whom employment contracts have been concluded;
• sale of goods produced directly by these individual entrepreneurs, performance of work or provision of services on their own.

When concluding an employment contract in a month, the individual entrepreneur must already install an online cash register. The same rule is relevant when starting to sell products not produced in-house.

Who doesn't need to switch to online cash registers?

The list of activities for which there is no need to use online cash registers is listed in Art. 2 54-FZ:

• operations at ATMs and devices that transmit money transfer instructions
• trade in newsstands, if newspapers and magazines occupy at least 50% of the turnover, and related products are from the list approved by local authorities
• sale of securities
• sale of tickets by a driver or conductor in transport
• provision of meals in schools and kindergartens
• retail trade in non-food products at markets, fairs and exhibitions without equipped trading places, except for goods from government order No. 689-r dated April 14, 2017
• peddling trade, except for technically complex goods and perishable products
• trade in kiosks of ice cream and soft drinks on tap
• trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables and fruits, including potatoes and melons
• acceptance of glassware and waste materials, except scrap metal, precious metals and stones.
• shoe repair and painting
• production and repair of metal haberdashery and keys
• supervision and care of children, sick, elderly and disabled people
• sale of folk arts and crafts, if you made it yourself
• plowing gardens and cutting firewood
• porterage services at train stations, ports and airports
• leasing (hiring) of residential premises by an individual entrepreneur

Rule on tax deduction for online cash registers

Federal Law No. 349-FZ of November 27, 2017 introduced further changes to part two of the Tax Code of the Russian Federation. This time, legislators decided to provide certain preferences to individual entrepreneurs who have switched to using online cash registers. Now, individual entrepreneurs using UTII or PSN, switching to online cash registers and registering them with the tax office on time, are entitled to a reduction in the amount of taxes required to be paid.

The tax deduction provided in accordance with the law can reach 18,000 rubles for each copy of the cash register; this amount can include not only the costs of purchasing the cash register device itself, but also the fiscal drive, the necessary programs, setting up and bringing the equipment into working mode. In order to take advantage of this right, individual entrepreneurs who pay UTII must submit a declaration, and patent holders must submit an application. In these documents, individual entrepreneurs must indicate information about the models and registration numbers of cash registers, and the amount of expenses for their acquisition.

Responsibility for violations

Failure to use CCP or use of devices in violation of legal requirements is punishable by law. Parts 2-4 of Art. are devoted to these offenses. 14.5 Code of Administrative Offenses of the Russian Federation. The amount of the fine for the absence of a cash register depends on the amount of the calculation made without a cash register and is:

• for individuals – from 1/4 to 1/2 (but cannot be less than 10,000 rubles);
• for legal entities – from 3/4 to 1 (but not less than 30,000 rubles).

Repeated commission of this offense, if the total amount of settlements without a cash register amounted to a million or more rubles, is punishable by disqualification from one to two years for officials, and the activities of guilty entrepreneurs and organizations may generally be suspended for up to 90 days.

Less serious penalties are provided for violating the rules for using cash registers: regulatory authorities may limit themselves to issuing a warning if the offense is minor, or impose a fine:

• for officials – from 1,500 to 3,000 rubles;
• for legal entities – from 5,000 to 10,000 rubles.

Timing for introducing changes to 54-FZ

What changes are taking place in accordance with the innovations in 54-FZ?

That is, a store that wants to install a cash register must purchase it from a distributor of this equipment, enter into a service agreement at a service center (often service centers are also distributors of equipment) and register with the tax authorities.

The new scheme will look like this:

The first point is clear and remains the same. You simply buy the equipment from the distributor. What comes next under the new scheme? Next, you register online with the tax office (in accordance with the new amendments, registration is provided directly at your tax office) and enter into an agreement for the processing of fiscal data with one of the fiscal data operators, briefly - OFD. That is, your data on each punched check will be transmitted electronically by the cash register to the OFD, where they are accumulated (and stored) and then transferred to the tax office.

In this case, the CTO falls out of the chain. A binding contract with them is not required. If you require servicing of your cash register equipment, then contact ASC(authorized service center) that services the cash register of your brand. For example, our company is engaged in servicing TOL brand equipment.

Electronic receipts for the buyer

In addition, the data that you are required to provide on the check changes. If previously it was enough to indicate the total amount of the invoice on the receipt, now you will have to indicate the amount for each product, including VAT.

Will your old cash register equipment be suitable for working in new conditions?

The fiscal accumulator is replaced every year, and for small businesses (patent payers, simplified taxation system) and the service sector - every 3 years.
At the same time, you are obliged to ensure the safety of fiscal drives for at least 5 years from the date of their registration with the tax authorities;

If you used an offline cash register without a connection with the program: Some standalone cash registers are also being upgraded to comply with the law. True, there is one nuance here. You will have to enter all your goods into the autonomous cash register (this is quite difficult and it is recommended that such an operation be carried out by a specially trained person), and then, when selling, indicate all the goods, their quantity and the VAT rate. And this, you understand, is difficult and takes a lot of time.

Is it possible to upgrade a UTII printer (receipt printer) to meet the requirements of 54-FZ? Yes, of course you can. Only this modernization will cost more than modernizing a cash register with ECLZ. But, if you bought a UTII printer in 2016, most likely you will need a simple flashing of the device + a fiscal drive. The cost of such modernization starts from 13 thousand rubles.

What equipment is already compliant with the law?

15,000 rub. printing speed: 50 mm/sec. Auto cut: no Receipt width: 57	ATOL 11F 19,500 rub. printing speed: 70 mm/sec. Auto cut: no Receipt width: 57	27,000 rub. printing speed: 200 mm/sec. Auto cut: There is Receipt width: 57	printing speed: 200 mm/sec. Auto cut: yes Receipt width: 80

The use of CCP extends to patent and UTII payers

Who is released?

New powers of tax authorities

What will the fines be?

• For officials - from a quarter to half of the amount of transactions performed, but not less than 10 thousand rubles.
• For legal entities - from 3/4 to all the amount of transactions, but not less than 30 thousand rubles.

Summarize

A detailed analysis of the changes is in this material.

About terminology

The law applies to all cash and non-cash payments (except for payments between organizations and (or) individual entrepreneurs). The very definition of settlements has expanded: now it is also the offset of a previously made prepayment (for example, when selling goods using gift cards), receiving other things as payments for goods (for example, when returning an old item to offset the cost of purchasing a new one (trade-in).

Payments are now considered to be the receipt and repayment of targeted loans for the purchase of goods, works, services, as well as loans from a pawnshop secured by things.

About vending

The conditions under which vending companies must use online cash registers have become known. Owners of vending machines are officially allowed to use one cash register (located, for example, in a data center) for several machines, subject to the following conditions:

1. the machine does not sell excisable, technically complex goods, as well as goods subject to mandatory labeling;
2. The machine's serial number is openly indicated on the body of the machine.

Also, from February 1, 2020, a QR code must be displayed on the display of the vending machine when making payments. It is not necessary to print a paper check. If the buyer has not provided a mobile phone number or email address before settlement, there is no need to send an electronic check to the buyer. Those who use mechanical vending machines (when selling chewing gum, shoe covers, etc.) do not need cash registers.

Who should not use cash registers

Individual entrepreneurs who have the appropriate patent and who repair clothes and shoes, furniture, and housing may not use cash registers (subject to the issuance of a document confirming the fact of making payments); dry cleaners, photography studios, tutors, nurses, cleaning companies, home cooks; those who make keys, carry out plumbing work, and rent out their homes.

Libraries, municipal parking lots and credit institutions are also allowed to operate without cash desks.

Who should use cash registers

Cash desks should be used by hairdressing and cosmetology salons, companies repairing radio-electronic equipment, vehicles, telephones and computers, transport organizations, hunting grounds, veterinary clinics and pharmacies, all trade and catering.

About the cash receipt

When making payments online, a cash receipt must be sent to the client in electronic form (by e-mail or subscriber number), but it may or may not be printed at the discretion of the entrepreneur. Bank payment agents are required to issue paper checks to clients, and if the client has provided an e-mail or subscriber number, then paper and (or) electronic ones.

When providing prepaid services - for example, holding concerts, providing communication services, providing transport services - a check is issued to the client only upon sale of a ticket (transport card, prepayment for communication services), but a check must now also be sent to the tax office confirming the sale of the prepaid service (holding a concert, traveling, providing communication services). Such a check must be sent to the Federal Tax Service no later than the next business day, but there is no need to issue it to the client.

When insurance agents accept funds, a cash receipt is issued (sent) to the client directly by the insurer itself.

The correction check is processed if the calculation was made without using a cash register.

If non-cash payments for goods are carried out using a traditional money transfer order issued directly at the bank, then the check is issued no later than the next business day from the date the seller receives the funds, but no later than the date the goods are transferred to the buyer).

About OFD, FN and Federal Tax Service

OFD (as well as cash register manufacturers and expert organizations) are required to provide the Federal Tax Service with information about beneficiaries and beneficial owners in accordance with legal requirements.

FDOs can now process fiscal data without depersonalization (as part of an agreement with the cash register user).

The complexities associated with CCP are explained. If previously a report on the closure of the FN could not be provided to the Federal Tax Service only in the event of loss or theft of a cash register, now it may not be provided in the case of a manufacturing defect, while the defective FN itself must be submitted to the Federal Tax Service for examination.

The user now has the right to send a report on the closure of a financial fund to the Federal Tax Service only after receiving confirmation from the OFD that all fiscal documents generated by this financial fund have been accepted.

If an entrepreneur ceases his activities and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is automatically deregistered.

Thus, the law finally established the procedure for using cash register systems in various areas of business, the procedure for providing a check and working with fiscal drives. Now Russian entrepreneurs can only comply with it, not forgetting about fines.

Amendments to Federal Law No. 54-FZ of May 22, 2003 (at the bottom of the table there is a slider that will help you view the table for narrow format monitors)

sale of securities;

shoe repair and painting;

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

8. The provisions of paragraphs 2, 3 and 5 of this article do not apply to organizations and individual entrepreneurs who use an automatic payment device to make payments, and also trade in excisable goods.

9. Cash register equipment is not used when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs.

Frequency connections of Article 2 of the Law on Cash Register / Cash Register with other legal norms:

• Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash register equipment in cases established by federal laws [Code of Administrative Offenses]
• Article 26.2. Evidence [Code of Administrative Offences]
• Article 5. Responsibilities of organizations and individual entrepreneurs carrying out payments and users [Law “On the use of cash register equipment”]
• Article 7. Rights and responsibilities of tax authorities when exercising control and supervision over compliance with the legislation of the Russian Federation on the use of cash register equipment [Law “On the use of cash register equipment”]
• Article 2.1. Administrative offense [Code of Administrative Offences]
• Article 30.3. Time limit for appealing a decision in a case of an administrative offense [Code of Administrative Offences]

Histogram of connections with other legal norms:

Note *: The histogram reflects the proximity of legal norms to each other, the strength of connections between them.

Federal Law of May 22, 2003 N 54-FZ (as amended on March 8, 2015) On the use of cash register equipment when making cash payments and (or) payments using payment cards

CASH CONTROL TECHNIQUES DURING IMPLEMENTATION

CASH PAYMENTS AND (OR) SETTLEMENTS

USING PAYMENT CARDS

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

cash register equipment used in making cash payments and (or) payments using payment cards (hereinafter referred to as cash register equipment) - cash register machines equipped with fiscal memory, electronic computers, including personal ones, software -technical complexes;

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

fiscal memory - a set of software and hardware as part of cash register equipment, providing uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for full accounting of cash payments and (or) settlements using payment cards, carried out using control - cash registers, for the purpose of correct calculation of taxes;

fiscal mode - mode of operation of cash register equipment, ensuring registration of fiscal data in fiscal memory;

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

State Register of Cash Register Equipment (hereinafter referred to as the State Register) - a list of information about models of cash register equipment used on 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 individual entrepreneur carrying out cash payments);

ATM - a device for automatically (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 instruments (banknotes) using payment cards, cash payments and (or) payments using payment cards, transmission of orders to a credit institution to carry out settlements on behalf of clients on their bank accounts and for drawing up documents confirming the transmission of relevant orders.

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 make cash payments and (or) payments using payment cards in cases of sale of goods, performance of work or provision of services .

The paragraph is no longer valid. - Federal Law of 05/07/2013 N 89-FZ.

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

making cash payments 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;

carrying out cash payments using a payment terminal that is not the main means of this credit organization and does not belong solely to it by right of ownership.

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

The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their recording, 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 business 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 tax system when carrying out types of business activities in respect of which the laws of the constituent entities of the Russian Federation provide for the use of a patent taxation system, and not subject to paragraphs 2 and 3 of this article, can make cash payments and (or) payments using payment cards without the use of cash register equipment, subject to the issuance of request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service). The specified document is issued at the time of payment for the goods (work, services) and must contain the following information:

serial number of the document, date of issue;

name for the organization (last name, first name, patronymic - for an individual entrepreneur);

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

name and quantity of paid goods purchased (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.

3. Organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and (or) payments using payment cards without the use of cash register equipment when carrying out the following types of activities:

sales of newspapers and magazines, as well as related products at newsstands, 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. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;

sales of securities;

sales of lottery tickets;

sales of travel tickets and coupons for travel on city public transport;

providing meals to students and employees of educational organizations implementing basic general education programs during classes;

trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped 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 selling non-food products;

peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale) from hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);

sales of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;

the paragraph is no longer valid. - Federal Law of July 27, 2010 N 192-FZ;

selling ice cream and soft drinks on tap at kiosks;

trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;

acceptance of glassware and waste materials from the population, with the exception of scrap metal;

sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies 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 accordance with the procedure established by the legislation of the Russian Federation;

sales at nominal 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 government body of a constituent entity of the Russian Federation can make cash payments and (or) payments using payment cards without the use of cash register equipment.

Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric stations, centers (departments) of general medical (family) practice) , located in rural areas where there are no pharmacies, can make cash payments and (or) payments using payment cards when selling medicines without the use of cash register equipment.

4. The provisions of paragraphs 2, 2.1 and 3 of this article do not apply to payment agents engaged in accepting payments from individuals, as well as to credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.

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

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

4. The state register is subject to official publication in the prescribed manner. 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 case of exclusion from the State Register of previously used models of cash register equipment, their further operation is carried out until the expiration of the service life, which is established by the manufacturer of cash register equipment, but not more than ten years.

1. Requirements for cash register equipment 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 register equipment used by organizations and individual entrepreneurs must:

be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;

be in good working order and sealed in accordance with the established procedure;

have fiscal memory and operate in fiscal mode.

1.1. Cash register equipment as part of a payment terminal and 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 buildings containing a device for receiving and (or) issuing cash;

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;

transmit in fiscal mode to a payment terminal or ATM fiscal data recorded on a cash receipt, electronic media of a control tape and in a fiscal memory drive.

2. Lost power. - Federal Law of 05/07/2013 N 89-FZ.

1. Organizations and individual entrepreneurs using cash register equipment are obliged to:

register cash register equipment with the tax authorities;

When making cash payments and (or) payments using payment cards, use serviceable cash register equipment, sealed in the prescribed manner, registered with the tax authorities and ensuring proper accounting of funds during settlements (recording of settlement transactions on the control tape and in the fiscal memory );

issue to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment, cash register receipts printed by cash register equipment;

ensure the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register equipment, as well as provide officials of tax authorities carrying out inspections in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash register equipment, provide them with the specified documentation;

during the initial registration and re-registration of cash register equipment, enter information into the fiscal memory of cash register equipment and replace fiscal memory drives with the participation of representatives of tax authorities.

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

use cash register equipment as part of a payment terminal and ATM, installed inside their housings containing a device for receiving and (or) issuing cash payments;

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.

Federal Law of 05/07/2013 N 89-FZ.

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 register equipment by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues arising during inspections;

conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;

impose fines in cases and in the manner established by the Code of the Russian Federation on Administrative Offences, on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

2. Internal affairs bodies interact, within their competence, with tax authorities when the latter exercises the control functions specified in this article.

3. Lost power. - Federal Law of 05/07/2013 N 89-FZ.

This Federal Law has been in force on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol since January 1, 2016.

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

Law of the Russian Federation of June 18, 1993 N 5215-1 “On the use of cash registers when making cash settlements with the population” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, Art. 1018);

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

Clause 1 of Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-1 “On the tax authorities of the Russian Federation” (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, Art. 492; Gazette of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1992, No. 34, Art. 1993, No. 429; Collection of legislation of the Russian Federation, 1999, No. 3484, Art. 2) add the following paragraph:

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

1. This Federal Law comes into force after one month from the date of its official publication.

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

Federal Law of May 22, 2003 N 54-FZ (as amended on March 8, 2015) “On the use of cash register equipment when making cash payments and (or) payments using payment cards”

Decision of January 31, 2017 in case No. A76-22541/2016

Decision of November 14, 2016 in case No. A76-21866/2016

Decision of October 19, 2015 in case No. A76-20663/2015

Decision of August 21, 2012 in case No. 02-0239/325/2012

"Judicial and regulatory acts of the Russian Federation"

Article 2 54-FZ - Features of the use of cash register equipment

1. Cash register equipment is not used by credit institutions in automatic settlement devices that are in their ownership or use and provide the ability to carry out operations for the issuance and (or) acceptance of cash, including using electronic means of payment, and for the transfer instructions to credit institutions to transfer funds.

Cash register equipment is not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, operations for transferring, using electronic means of payment, orders from a credit institution to transfer funds.

Credit institutions are required to maintain a list of automatic devices for settlements specified in paragraph one of this paragraph, the procedure for sending to the authorized body and the form of which are established by the Bank of Russia in agreement with the authorized body.

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the characteristics of their location, can make payments without the use of cash register equipment when carrying out the following types of activities and when providing the following services:

sale of newspapers and magazines, as well as related products in newsstands, provided that the share of the sale 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. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;

sale of securities;

sale by a driver or conductor in the vehicle cabin of travel documents (tickets) and coupons for travel on public transport;

providing meals to students and employees of educational organizations implementing basic general education programs during classes;

trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located 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 non-food products, except for trading non-food products that are defined in the list approved by the Government of the Russian Federation;

peddling trade of food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) in passenger train cars, from hand carts, bicycles, baskets, trays (including frames protected from precipitation by frames covered with polymer film , canvas, tarpaulin);

sale of ice cream and soft drinks on tap at kiosks;

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

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

shoe repair and painting;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and disabled;

sale by the manufacturer of folk arts and crafts products;

plowing gardens and sawing firewood;

porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

rental by an individual entrepreneur of residential premises owned by this individual entrepreneur.

3. Organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the state authority of a constituent entity of the Russian Federation have the right not to use cash register equipment subject to the issuance to the buyer (client), upon his request, of a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.

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

4. The Government of the Russian Federation establishes the procedure for issuing and recording the documents specified in paragraph 3 of this article.

5. Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural settlements, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric centers, centers (departments) of general medical (family) practices) located in rural areas where there are no pharmacy organizations may not use cash register equipment.

6. Cash register equipment may not be used when providing services for conducting religious rites and ceremonies, as well as when selling 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 established 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 exercising the functions of developing and implementing state policy and legal regulation in the field of communications, and specified in the list of areas remote from communication networks, approved by a government body of a constituent entity of the Russian Federation, users can use cash register equipment in a mode that does not provide for the mandatory transmission of fiscal documents to the tax authorities in electronic form through a fiscal data operator.

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

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

Innovations affect even those retailers who have not previously worked with cash registers - UTII and PSN employees. Online cash registers for entrepreneurs on UTII and PSN will become mandatory from July 1, 2018.

Changes to 54-FZ are the most global reform in retail over the past 10 years.

Since the writing of this article, several important changes to the law have come into force, and new clarifications have been issued from the Federal Tax Service.

Read the publication with up-to-date information:

More information about what is happening now:

What is an online cash register

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

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

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

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

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

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

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

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

The online cash register receipt contains:

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

The sales address varies depending on the type of trade. If the cash register is installed indoors, you must indicate the store address. If trade is carried out from a car, then the number and name of the car model are indicated. If the goods are sold by an online store, then the website address must be indicated on the receipt.

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

New terms

Fiscal Data Operator (FDO)- an organization responsible for receiving and transmitting fiscal data to the tax office. The Operator also stores this information for 5 years and ensures that copies of electronic receipts are sent to clients. The list of accredited OFDs is presented on the Federal Tax Service website.

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

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

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

Validity period of the fiscal accumulator It is different for all entrepreneurs and depends on the applicable taxation system:

• OSNO - 13 months
• USN, PSN, UTII - 36 months

The beginning of the service life of a fiscal drive is the date of its activation. The owner of the cash register is obliged to store the FN after replacement for 5 years. An entrepreneur can change the FN independently. But in order to avoid problems with registering or replacing a fiscal drive, we still recommend contacting service centers.

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

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

Who should switch to online cash registers

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

• entrepreneurs who already use CCP,
• traders of excise goods,
• owners of online stores,
• entrepreneurs providing services to the population and not using cash registers, including individual entrepreneurs on UTII, simplified tax system and PSN,
• owners of vending and vending machines, as well as payment terminals.

Entrepreneurs who use strict reporting forms (SSR) also fall under the innovations.

The form of strict reporting forms is changing. From July 1, 2018, all BSOs must be printed using a special automated system. This system is a type of online cash register and it also transmits data online. .

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

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

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

Who is exempt from online cash registers?

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

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

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

How to switch to an online checkout

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

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

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

The experience of implementing the EGAIS system for alcohol dealers has shown that entrepreneurs put off upgrading equipment until the last minute. This gives rise to many difficulties: manufacturers of online cash registers do not have time to properly prepare equipment, logistics services are under enormous pressure and miss deadlines, and stores across the country are idle without the possibility of legal trade. Or they trade with the risk of getting a fine.

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


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

Procedure for switching to online cash registers

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

1. Find out if existing equipment can be modified

Contact your cash register manufacturer. If the equipment can be updated, find out the price of the upgrade kit for the online cash register and, most importantly, whether the fiscal drive is included in this price.

To this amount, add the work of the central technical center (or ASC) to finalize the cash register. Although registering a cash register and storage device on the Federal Tax Service website is not technically difficult, even specialists who register for the first time sometimes make mistakes. If the ASC specialist makes a mistake, then the FN (6,500 rubles) will be replaced for you at the expense of the ASC. If you make a mistake, then you will have to pay for a replacement drive.

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

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

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

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

3. Make a schedule for replacing ECLs

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

4. Bring the Internet to the store

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

5. Check for updates to the cash register program

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

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

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

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

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

This is a prerequisite for registering an online cash register. Explore the possible options, conditions and services provided. The OFD agreement is an offer in electronic form, which you accept when registering on the site. That is, you do not need to fill out paperwork or go to the branch.

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

8. Register an online cash register

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

The classic method is no different from the old one. You collect documents, take a new cash register with a fiscal drive, go to the tax office, fill out an application and wait. After some time you are given a registration number.

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

How to register an online cash register:

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

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

New fines

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

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

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

How to choose an online cash register

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

Are you going to use the cash register as a means of business automation? If yes, then you will need a cash register that can work with common commodity accounting systems (1C and derivatives). If you are not going to, choose a cash register that at least knows how to upload sales data into Excel tables.

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

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

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

Example: select a cash register for a convenience store

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

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

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

Example: choose a cash register for a hairdresser

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

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

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

Choose your online cashier

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