Another delay for online checkouts has ended. Amendments will no longer save

From July 1, many entrepreneurs and companies will still have to use online cash registers. Even those who have so far enjoyed a legal deferment. For some, it will be valid for another year, but for some, it is impossible to accept money without a cash register, even to a current account.

Those amendments to Law No. 54-FZ, which were adopted by the State Duma and will soon be signed by the President, will no longer help. Although there is a lot of interesting stuff there, it concerns complex situations with payments through a bank. There will be no fundamental changes to the new deferments. But we don’t consider them yet - we only write about what really works. More on amendments later.

Ekaterina Miroshkina

economist

Payment via Internet banking or electronic money - a cash register is required

Until July 1, 2018, there was a delay: if the buyer paid through the client bank or using a receipt with details, he did not have to issue a check. Not everything was clear about this, but the Ministry of Finance

This delay did not apply to card payments: if a client entered a card number when paying, he had to send a check, and for this he had to buy an online cash register.

Now the check needs to be punched, even if the buyer pays with a card, Yandex Money, using the details in the account, using a receipt from the bank, or entering the account number in the application or on the bank’s website. All these are electronic means of payment - you need a receipt.

It is not yet clear how to punch a check when making payments in such ways: how the seller should track such payments, transfer checks, and observe the time interval. There are explanations on this in the amendments - we will tell you when everything works.

Catering and vending machines - if there are employees, you need a cash register

For retail stores and cafes with employees, the deferment has ended. You need to buy a cash register.

Trading through vending machines is a vending business. For example, when coffee, chocolates, water, toys, shoe covers are sold through special machines. Now such machines must punch checks. True, it is not clear how exactly this should happen. The amendments contain clarifications on this matter, but this is not a law yet.

If the machine is registered to an individual entrepreneur and does not have employees, there is a deferment until July 1, 2019.

Catering and retail on UTII and PSN - deferment only for individual entrepreneurs without employees

Services to the public - postponed until July 1, 2019

If companies or individual entrepreneurs provide services to the population, except catering, the deferment is still in effect. This does not follow directly from the law, but it became clear from the letter of the Ministry of Finance dated June 15, 2018 No. 03-01-15/41183.

The Ministry of Finance says this: if the procedure for issuing strict reporting forms without the use of cash registers when paying for services by bank transfer has not previously been established, you can not use the cash register and not issue BSO until July 1, 2019. This means that until this date, non-cash payments for services to the population can be carried out without checks and forms.

Our expert Anton Dybov told at the webinar about online cash registers that even individual entrepreneurs without employees will have to punch checks. The letter from the Ministry of Finance appeared after the webinar.

Anton Dybov - to webinar listeners and T-Zh readers:

At the webinar and in answers to questions, I said that for absentee non-cash payments for services to the population, from July 1, 2018, you need to use online cash register systems. This followed from laws No. 54- Federal Law, № 290-Federal Law and by-laws. Yes, and now it should.

However, the Ministry of Finance interpreted the rules differently and exempted such calculations from CCP and BSO until 07/01/2019.

If the officials’ argument had been used by a person like me, the tax authorities would not have accepted it - there are enough reasons for this. But they won’t argue with the Ministry of Finance, and this is good for business.

I’m in a strange position: it seems like I need to apologize, but it seems like there’s nothing to apologize for. It was impossible to predict that the ministry would interpret the law the way it did.

So, the public does not yet need an online cash register for non-cash payments for services if you:

1. registered as an individual entrepreneur or opened a company;
2. receive money in cash, cards, electronic money, through aggregators or to a current account;
3. as an individual entrepreneur, you even hired employees, but only if it is not catering or retail (there is a deferment only without employees).

Services to the public are not just any services for people. The list is in a special classifier.

For example, these include: shoe repair, household appliances, furniture, door installation, car wash, haircuts, scooter and bicycle rental, security, accounting consultations, damage assessment, computer installation, landscape design, text writing, some types of information business. But the deferment for cash registers for these services when paying by bank transfer is valid only until July 1, 2019.

If workers appear, retail and catering need a cash register

Even if you now have the right to a deferment, but an employee with an employment contract appears, in retail and public catering you will have to buy and register an online cash register. There is a month for this after the conclusion of the contract.

For example, an individual entrepreneur opened a retail outlet and sells children's construction sets there. He does everything himself, he has no employees, he accepts money in cash or through the website. Until July 1, 2019, he does not need a cash register. If the client requests, you can issue a strict reporting form on paper.

Get a deduction of 18,000 rubles - if you have time

Not every transfer of money is considered a settlement. For example, if a company repays a loan, it does not clear the check. When issuing salaries or reporting, the cash register is also not used. Money from shareholders is also accepted without checks.

There is an opinion from experts that a check must be punched even when giving money to an employee for reporting. Checks are indeed used for expense transactions, but still, issuing money to an employee for the purchase of goods can at a stretch be called settlements. The situation should become clearer when the amendments are adopted. Or maybe everything will only become more complicated and businesses will have to act according to the situation.

Preferential types of activities - no cash register required

The full list is in Article 2 of Law No. 54-FZ. It lists the types of activities for which you do not need to purchase a cash register, regardless of dates and deferrals.

For example, a cash register is not needed at all, regardless of tax regimes and employees, if the following are sold for cash:

1. Newspapers and magazines.
2. Lunches in the school canteen.
3. Securities.
4. Tickets on the bus.
5. Goods at markets and fairs (except for counters, pavilions and sales of goods from the list).
6. Ice cream and soft drinks at kiosks.
7. Kvass, milk, oil in tankers.
8. Seasonal vegetables piled up.

1. Reception of glass containers.
2. Shoe repair.
3. Production of keys.
4. Babysitting for children, elderly and disabled people.
5. Plowing gardens and sawing firewood.
6. Porter services at train stations.
7. Renting an apartment that belongs to an individual entrepreneur and is rented out by him.

Rural pharmacies and religious ceremonies are also on the list of beneficiaries. There are still exceptions for hard-to-reach areas, but you need to check the official list of such areas in your region.

Cashless payments with individual entrepreneurs and companies - without a cash register

When a company or individual entrepreneur pays, checks need to be punched only for cash payments. If a business partner pays through a bank using a payment order, there is no need to punch a check.

But there is a nuance with IP. Sometimes the invoice is issued to an individual entrepreneur, and he can pay with his personal card. Then you will have to punch the check, because the money will actually be paid by an individual.

What happens if you work without a cash register?

You may be fined for operating without an online cash register or receipts. The amount depends on the form of business and the type of violation. For example, if a cash register needs to be used, but is not used, the fine will be at least 10 thousand rubles for an individual entrepreneur and 30 thousand rubles for a company.

10,000 R

fine for individual entrepreneurs for working without a cash register

If the checks are punched, but there are not enough details, you will have to pay up to 3 thousand rubles for individual entrepreneurs and up to 10 thousand rubles for companies. To avoid a fine, you need to correct the mistake yourself and honestly report it to the tax office through your personal account. Even if a violation is found during an inspection, there will be no fine.

The statute of limitations for cash register violations is 1 year. If tax officials find a long-standing violation, they will not be able to fine you. But you shouldn’t hope for this: the tax office has the right to check the work with cash registers, including through test purchases. And checks.

I don't understand everything with these cash registers

Look our webinar about online cash registers. This is a complete guide from a competent expert. There is everything a business needs to know about cash registers, checks, registration and inspections.

The Law on online cash registers is called the Federal Law “On Amendments...” dated July 3, 2016 No. 290, which significantly changed the text of the Federal Law “On the use of cash registers” dated May 22, 2003 No. 54. The updated Law No. 54-FZ not only made it mandatory to use fundamentally different devices as cash registers, having established their inherent operating rules, but also changed the composition of persons who have the opportunity not to use cash registers. The latter was done both by adding new persons to this list and by excluding from it those who previously had such rights.

The key dates for the implementation of online cash registers were:

• 07/01/2017, when online devices became the only options for use;
• 07/01/2018, by which the original version of Law No. 290-FZ limited the length of the grace period established for the start of using cash registers by persons excluded from the list of beneficiaries;
• 07/01/2019, until which the updated version of Law No. 290-FZ (amendments were made by the Law “On Amendments...” dated November 27, 2017 No. 337-FZ) for a number of persons who had the right to defer the start of mandatory use of cash registers, moved the end of the grace period ;
• 07/01/2021, by which all deferments for the implementation of online cash register systems must expire (law dated 06/06/2019 No. 129-FZ).

For whom did the grace period end in June 2018?

From 07/01/2018, the number of persons required to use the online cash register includes:

• Organizations using UTII and working in the field of trade and catering;
• Individual entrepreneurs who use UTII and the patent taxation system, have employees, and operate in the field of trade and catering;
• Organizations and individual entrepreneurs providing services to the population in the field of public catering and having employees;
• Organizations operating using vending machines (vending), as well as individual entrepreneurs carrying out this type of activity with hired employees.

Those employed in retail, catering and sales using vending machines as individual entrepreneurs on UTII and patent, who worked without employees, lose the right to an additional deferment to start using the cash register if they begin to hire employees. In this case, they are given 30 calendar days from the date of execution of the first employment agreement to register the cash register (Clause 7.3, Article 7 of Law No. 290-FZ).

Who received a deferment until July 1, 2021?

As of July 1, 2019, the next stage of the transition to online technology is completed. From this date, they are required to apply the updated cash register (Law "On Amendments..." dated July 3, 2018 No. 192-FZ, Law "On Amendments..." dated November 27, 2017 No. 337-FZ, see also the letter of the Federal Tax Service dated 03/22/2019 No. ED-4-20/5228):

• organizations and individual entrepreneurs under any taxation regime, performing work or providing services to the population (with the exception of the catering industry), subject to the issuance of a BSO;
• Individual entrepreneurs using UTII and PSN, working in the field of trade or catering without employees;
• Individual entrepreneurs without employees, trading using vending machines;
• organizations and individual entrepreneurs when selling travel documents (tickets) and coupons for travel on public transport in the vehicle interior. Here it will be possible to use a remote cash register, and instead of a cash receipt, issue a ticket with a QR code.

In connection with the clarification of the term “settlements”, from 07/01/2019 the use of cash register systems should begin:

• organizations and individual entrepreneurs when making non-cash settlements with individuals (except for settlements using electronic means of payment);
• when providing payment for housing and utilities, including contributions for major repairs;
• when carrying out offset and return of prepayment and (or) advances;
• when providing loans to pay for goods, works, services;
• when providing or receiving other consideration for goods or work.

Attention! The Federal Tax Service has posted on its website a test “Do I need a cash register?” , which will quickly and accurately help you find out whether you need to buy an online cash register by 07/01/2019.

In addition, from July 1, 2019, it will be necessary to include information about the buyer in the receipt in the following cases:

• mutual settlements between legal entities or individual entrepreneurs in cash or by card;
• payment of winnings from lotteries or gambling games;
• acceptance of insurance payment or premium.

Read about the required details on checks.

The postponement of the implementation of online cash register systems for individual entrepreneurs engaged in providing services, performing work or selling goods of their own production and who do not have employees has been extended until 07/01/2021.

Results

The transition to the mandatory use of online cash registers in accordance with the provisions of the amended Law No. 54-FZ is carried out in stages. The last stage is scheduled to be completed on 07/01/2021. From this date, the cash register should become mandatory for all persons who were not included in the updated list of those exempt from such an obligation, but who enjoyed this privilege before. The law provides a list of persons who are completely exempt from the obligation to use an online cash register.

Amendments to the law on cash register systems: what will change in the foreseeable future, and what legislative adjustments are already in effect? The answers to these and other burning questions are in our review.

Changes effective July 2018

Legislation in the field of application of online cash register technology is constantly changing. The latest adjustments came into effect only recently. The current version of the law “On the use of cash registers...” No. 54-FZ - dated 07/03/2018 - has introduced a number of changes to the procedure for using online cash registers by businessmen engaged in various types of activities. Moreover, the amendments made to the law apply not only to those who are still planning to switch to updated cash register equipment, but also to those who are already working with it.

The main issues covered in the updated law:

• The concept of “calculations” is more clearly formulated.
• The deadline for the transition to online technology for certain categories of taxpayers has been postponed.
• Some businessmen were released from CCP.
• The obligation to use online technology when repaying loans has been determined.
• The actions of the seller in the event of a breakdown of the fiscal drive (FN) have been clarified.
• The deadline for receiving a registration card has been extended.
• The rules for deregistering a cash register with the tax authorities have been changed.
• The required details of the KKM check have been adjusted.

Let's look at these innovations in more detail.

Online cash register, cash and non-cash payments

One of the most important changes enshrined in the updated version of Law 54-FZ is as follows: from the concept of “calculations”, the definition of which is given in Art. 1.1 of this regulatory act, the phrase “electronic means of payment”, which previously raised many questions and disputes, is excluded.

Now payments include both cash and non-cash payments. In this regard, the name of the law itself was adjusted:

This means that the obligation to use online technology when selling goods or services arises regardless of how buyers pay for them.

When transferring funds from the payer's settlement account to the settlement account of the recipient-individual entrepreneur (or legal entity), there is no need to punch a cash receipt.

This rule is now fixed in relation to advance payments: if a client (individual, entrepreneur or company) makes an advance payment in cash (or by card) to the cash desk, the check must be punched. In this case, it can be sent to the client by e-mail or phone in electronic form.

If a citizen buyer made a non-cash payment without contacting the seller, for example, through an operator in a bank or online store, the check must be punched no later than the next day (but before the goods are transferred), and also “handed over” to the client in one of the following ways:

• send electronically if the buyer’s contacts are known;
• send a paper version of the receipt along with the goods;
• hand over a paper check at the next interaction with the client.

The next nuance that needs to be addressed concerns situations when an individual demands the seller to return the overpayment for services provided (their list is given in subsection 2.1 of Article 1.2 of Law No. 54-FZ) or if advances made for these services are offset.

In these cases, the seller has the right to generate one cash receipt (or BSO) indicating data on all such payments for a period not exceeding a month: per day, week, decade, etc. Such a consolidated document will be transferred to the tax authorities for control purposes.

And the last innovation that is worth dwelling on: settlements now include the provision and repayment of loans aimed at paying for goods, works, and services (including lending to citizens by pawnshops). However, until July 1, 2019, when providing such loans to citizens who are not individual entrepreneurs, online cash register systems are not allowed to be used.

Who has the right to use cash register systems from 07/01/2019

For some businessmen, the new version of the law on cash registers has postponed the installation of online cash registers until July 1, 2019. This applies to special regime officers working for UTII or PSN and meeting the following criteria:

Who was additionally exempted from the obligation to use cash register equipment?

According to the updated legislation, the list of business entities that have the right not to use online cash register systems has been expanded. Added to it (Article 2 of Law 54-FZ):

1. Sellers of bottled water and milk.
2. Sellers of goods through mechanical machines when paying exclusively with coins, for example, when selling chewing gum or shoe covers. In this case, a prerequisite is that the device cannot be connected to an electrical network, nor can it operate autonomously from batteries or rechargeable batteries.
3. All credit organizations.
4. Traders of paper magazines or newspapers.
5. Peddling on board aircraft.
6. Sales of insurance policies through citizen agents.
7. Companies that provide parking spaces for a fee on public roads.
8. Libraries (except private ones) providing paid services.

In addition, it is allowed not to issue a check or send its electronic equivalent to customers:

• For the transportation of goods, passengers or luggage when paying using a bank card, web wallet or other means of electronic payment;
• In case of sale of goods (except for excisable and technically complex ones) through vending machines with a serial number. Moreover, from 02/01/2020, these devices must display a QR code so that the buyer can scan the receipt on their smartphone.

Other changes to the law “On cash register machines”

The updated law provides for a number of other innovations:

• From July 3, 2018, a cash register receipt must display a QR code.
• To correct erroneous information on a check, use a correction check. Previously, legislators recommended punching a check with the sign “return of receipt” and issuing a new one for the receipt.
• When the seller is liquidated, there is no longer a need to submit an application to the tax authorities to deregister the cash register. Now this is done automatically based on an extract from the Unified State Register of Legal Entities (USRIP).
• The period for issuing a cash register registration card has been increased from 5 to 10 days. Without it, it is prohibited to use KKM.
• The taxpayer's actions in the event of a breakdown of the fiscal drive (FN) are explained. First of all, within 5 days you should submit an application to the tax authorities to deregister the cash register or for re-registration. A non-working FN must be sent to the manufacturer for examination. If the reason for the breakdown of the FN is a defect, then the restored information must be sent to the tax authorities within 60 days from the date of filing the application for deregistration.

Fines for incorrect use of cash registers

In accordance with the updated law, the range of entities required to use online technology has significantly expanded since July 2018. Consequently, they are subject to sanctions for the lack of cash registers and their incorrect use.

Let's consider what fines await companies and individual entrepreneurs obliged to use online machines (clauses 2-6 of Article 14.5 of the Administrative Code):

Work on outdated cash registers by controllers is equated to work without cash register equipment (letter of the Federal Tax Service of the Russian Federation dated January 31, 2017 No. ED-4-20/1602), this will also be punishable.

The statute of limitations for the violations listed above is 1 year from the day the offense was committed (Clause 1, Article 4.5 of the Administrative Code).

"On amendments to certain legislative acts of the Russian Federation"

A comment

The new law (hereinafter referred to as Law No. 192-FZ) expanded the list of cases in which an online cash register should be used and introduced new benefits for users. Moreover, some types of activities are exempt from the use of online cash registers, and some are granted a deferment in the use of online cash registers. Let us consider these provisions of the law in more detail. The amendments come into force on July 3, 2018 (with some exceptions).

Who was delayed from using the online cash register until 07/01/2019?

The law granted many users a deferment in the use of online cash registers. Thus, in accordance with the new standards, until July 1, 2019, the online cash register can not be used if (Clause 4 of Article 4 of Law No. 192-FZ):

• non-cash settlements with individuals who are not individual entrepreneurs (except for ESP settlements);
• accepting payments for housing and utilities, including contributions for major repairs;
• offset and return of prepayment (advances);
• providing loans to pay for goods, works, services;

We would like to remind you that the new norms have clarified the obligation to use online cash register systems both when granting and when repaying loans to pay for goods. The deferment is only available to those who provide loans. Persons repaying loans are required to use online cash register systems from the moment the law comes into force, i.e. from July 03, 2018.

• providing or receiving other consideration for goods, works, services.

Who has been permanently exempted from using CCT?

Firstly, entrepreneurs who use PSN and carry out the types of activities listed in paragraphs are forever exempt from the use of online cash registers. 1, , , , , , 12-17, 19-27, , , , 34-36, 41-44, 49-52, 54-55, 57-62 p. 2 art. 346.43 Tax Code of the Russian Federation. In this case, the buyer must be issued (sent) a document confirming the payment. Previously, the law did not exempt entrepreneurs on PSN from using cash registers, but for some types of activities a deferment was granted until 07/01/2019 (see table with transition dates). For those types of activities on the PSN that are not listed above, the previously introduced deferment continues to be valid until 07/01/2019 (clause “b”, clause 4, article 2 of Law No. 192-FZ).

Secondly, there is no need to use cash register systems when making payments in mechanical vending machines when paying with Bank of Russia coins, if they are not connected to the network or are not powered by batteries or batteries. Apparently, this norm refers to the sale of goods such as toys, shoe covers, etc. through vending machines (subclause “b”, paragraph 5, article 1 of Law No. 192-FZ).

Thirdly, libraries (with the exception of private ones) will be able to operate without cash registers when providing library services (the list of services will be approved by the Government of the Russian Federation (clause “and” clause 5 of Article 1 of Law No. 192-FZ).

Fourthly, parking services provided by organizations exercising the powers of state and local authorities are exempt from CCP (clause “and” clause 5 of Article 1 of Law No. 192-FZ).

Fifthly, insurance agents (not organizations or individual entrepreneurs) acting on behalf of an insurance organization (insurer) may not use cash register systems when making payments to the policyholder. When receiving funds from such an agent, it is the insurer who uses the CCT, sending an electronic check (BSO) to the policyholder (clause “and” clause 5 of Article 1 of Law No. 192-FZ).

Vending trade

When making payments (except for payments on the Internet) through a vending machine, it is now possible not to issue the buyer a cash receipt (BSR) in paper form and not to send it electronically (if the buyer has not provided a subscriber number or email address), provided that The display displays a QR code (the code is required from 02/01/2020, see clause 3 of article 4 of Law No. 192-FZ). The benefit does not apply to sales (clause 2, clause 5.1, article 1.2 of Federal Law No. 54-FZ of May 22, 2003):

• excisable products;
• technically complex goods;
• goods subject to mandatory labeling.

In this case, it is necessary to have an easily readable serial number on the body of the vending machine, printed in a place that is accessible for inspection without moving and (or) disassembling it (clause 5.2 of Article 1.2 of Law No. 54-FZ). You can also use an online cash register outside the vending machine.

Transportation of passengers (baggage)

When making payments (with the exception of payments on the Internet) using ESP using automatic payment devices (for example, a validator) when providing services for the transportation of passengers (luggage, cargo, cargo luggage), it is possible not to issue the buyer a cash receipt (CSR) in paper form and not send it electronically (if the buyer has not provided a subscriber number or email address). In this case, you can use an online cash register outside the body of an automatic device for payments.

As in the case of vending trade, it is necessary to have an easily readable serial number on the body of the automatic device, printed in a place that is accessible for inspection without moving and (or) disassembling it (clause 5.2 of Article 1.2 of Law No. 54-FZ).

Let us remind you that the previous version of the law provides benefits for carriers on public transport. Until July 1, 2019, they may not use the online cash register when selling travel documents (tickets, coupons) by drivers or conductors in the vehicle (clause “c”, clause 5, article 1, clause 2, article 4 of Law No. 192- Federal Law).

What previous benefits have changed?

The law has adjusted existing benefits; we will consider these changes.

All credit institutions will not be able to use online cash register systems for any calculations. The previous version of the law allowed them not to use cash registers only in automatic devices for calculations (clause “a”, clause 5, article 1 of Law No. 192-FZ).

Cash register systems may not be used in newsstands when selling newspapers and magazines only on paper (clause “c”, paragraph 5, article 1 of Law No. 192-FZ). Previously, the standard did not specify in what form they could be sold without cash registers. Now, when selling newspapers and magazines electronically, you need to issue (send) a cash receipt to the buyer.

The exemption from the use of cash registers will continue to be valid for peddling trade, but will not apply to the sale of goods subject to mandatory labeling (clause “c” of paragraph 5 of Article 1 of Law No. 192-FZ).

In kiosks without cash registers, it will be possible to dispense not only soft drinks (as before), but also milk and drinking water (clause “c” of paragraph 5 of Article 1 of Law No. 192-FZ). If the calculation takes place using an automatic device, then when selling soft drinks and milk, CCT should be used, but not when selling drinking water (clause “g”, clause 5, article 1 of Law No. 192-FZ).

Those who can use cash registers offline (without transmitting fiscal documents to the tax authorities in electronic form) include not only those located in areas remote from communication networks, but also those located on the territories of military installations, objects of the FSB bodies, state security, foreign intelligence (subclause “e”, paragraph 5 of Article 1 of Law No. 192-FZ).

CCP for settlements between organizations and entrepreneurs

The provisions of paragraph 9 of Art. have been adjusted. 2 of Law No. 54-FZ, which previously made it possible not to use cash register systems when making payments between organizations and individual entrepreneurs using an electronic means of payment without presenting it.

Now the norm allows not to use cash register systems for all non-cash payments between organizations and entrepreneurs, excluding only the case of using an electronic payment document with its presentation (clause “z”, paragraph 5, article 1 of Law No. 192-FZ). However, it is not entirely clear what is meant by such calculations. We believe that these include payment by payment card, which is presented by the buyer (organization or individual entrepreneur) directly to the seller upon payment.