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Changes at the cash desk from July 1. The fourth wave of cash reform: explanations from the Federal Tax Service at the webinar

The third “wave” of the transition to online cash registers will end in a few days. Who should use cash registers from July 1, 2019? What will happen if you don’t use new generation cash registers? Let's figure it out together.

Wave-like transition to cloud cash registers

Legislators explained the introduction of online cash registers in 2016 with the desire to reduce the administrative burden on business, increase the traceability of payments and increase tax collections. For businesses, online cash registers reduce paperwork and automate trade. For buyers - protection of rights. If a paper check is lost, in controversial situations you can restore an electronic one.

Since 2017, entrepreneurs and organizations in Russia have been switching to online cash registers in stages - in “waves”. The transition period depends on the taxation system, type of activity, availability of employees and method of payment.

The transition to online cash registers is regulated by Federal Law No. 290-FZ dated July 3, 2016, and the use of online cash registers is regulated by Federal Law No. 54-FZ dated May 22, 2003.

From July 1, 2019, all individual entrepreneurs and legal entities without employees who sell goods at retail must use online cash registers when making payments to customers. A cash register will also be needed by those entrepreneurs who operate through vending machines.

In the service sector, an online cash register will need to be installed by individual entrepreneurs with employees and legal entities that issue “old” strict reporting forms (SSR).

The cash desk is needed by drivers and conductors of public transport if they sell tickets in the salon. But they will have time to adapt to the new rules. On June 19, the State Duma in three readings adopted bill No. 567405-7 on a moratorium on fines and inspections of transport, homeowners' associations and housing and communal services. If the bill comes into force, until July 1, 2020, the Federal Tax Service will not fine businesses for violations of the CCP application procedure.

Who does not need to switch to online cash registers?

Non-cash payments between individual entrepreneurs and legal entities, banks, school canteens, kiosks with newspapers and magazines (if there are more than 50% of the entire assortment) are completely exempt from online cash registers. The full list is in Article 2 of Law No. 54-FZ.

You may not use the cash register in remote and hard-to-reach areas, but it is mandatory to issue a document confirming the payment upon the buyer’s request.

Attention:Familiarize yourself with the rules for issuing such documents in the serviceCircuit.Standard .

The list of territories in which the cash register may not be used is established by regional governments for each subject by resolutions of regional governments. If a locality is included in the list, and excisable goods are sold at a retail outlet, you need to use a cash register.

At the beginning of June, Law 54-FZ changed again (amendments were made by Federal Law dated June 6, 2019 No. 129-FZ). According to the new edition, individual entrepreneurs without employees who sell goods of their own production, provide services or perform work can postpone the transition to online cash registers until July 1, 2021.

If I don't use the cash register or violate it, then...

The Federal Tax Service may fine an entrepreneur or legal entity for failure to use a cash register or for using a cash register in violation. The amounts of fines and all types of violations are specified in Art. 14.5 Code of Administrative Offenses of the Russian Federation.

The tax service carries out audits frequently. For example, in Moscow in the first quarter of 2019, tax authorities conducted 2,088 audits (1,308 for individual entrepreneurs, 780 for legal entities). As a result, the Federal Tax Service found out that 1,108 of them do not use cash registers, although they should, and 522 use cash registers with violations. The total amount of fines issued for violations of cash register legislation in the first quarter in Moscow was 15.2 million rubles (report for the first quarter on the Federal Tax Service website).

Help: Types of violations and liability

Violation: Work without an online cash register.

What threatens: A warning or fine is part of the proceeds received without using the cash register. For individual entrepreneurs this is from 25 to 50%, but not less than 10,000 rubles. For a legal entity - from 75 to 100%, but not less than 30,000 rubles.

Violation: The Federal Tax Service has re-registered work without a cash register, the amount of sales without cash registers is from 1 million rubles

What threatens: Warning or administrative liability. The manager will not be able to work in the position for 1-2 years. The work of an individual entrepreneur or organization will be suspended for a maximum of 90 days.

Violation: The cash register does not comply with the requirements of 54-FZ, is incorrectly registered or re-registered, is incorrectly used

What threatens: Warning or fine. for individual entrepreneurs - from 1,500 rubles to 3,000 rubles. For an organization - from 5,000 rubles to 10,000 rubles.

Violation: The buyer was not given a receipt

What threatens: A warning or fine for each check that is not issued. For individual entrepreneurs - 2,000 rubles, for organizations - 10,000 rubles.

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Who is exempt from using online cash registers until 07/01/2021 and who is exempted indefinitely. Responsibility for violation of laws on CCP. Limitation of liability until 07/01/2020.

The rules for the use of cash register equipment on the territory of Russia are regulated by Federal Law No. 54-FZ dated May 22, 2003 “On the use of cash register equipment when making payments in the Russian Federation.”

Exempt from online cash registers until 07/01/2021

Clause 1 of Article 2 of the Federal Law dated 06.06.2019 No. 129-FZ “On amendments to the Federal Law “On the use of cash register equipment when making payments in the Russian Federation”:

Establish that individual entrepreneurs who do not have employees with whom employment contracts have been concluded, when selling goods of their own production, performing work, or providing services, have the right not to use cash register equipment when paying for such goods, work, services until July 1, 2021.

Exempted from the use of CCP indefinitely

According to Article 2 of Federal Law No. 54-FZ dated May 22, 2003 (as amended on June 6, 2019), the following entities are exempt from the use of cash register equipment without a time limit:

  1. Credit organizations.
  2. Organizations and individual entrepreneurs when carrying out the following activities:
    • sale of newspapers and magazines on paper;
    • sale of securities;
    • providing meals to students and employees of educational organizations during training sessions;
    • trade in retail markets, fairs, exhibition complexes with some exceptions;
    • peddling trade in food and non-food products with some exceptions;
    • trade in ice cream kiosks, as well as trade in bottling soft drinks, milk and drinking water;
    • trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables;
    • 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 train stations and ports;
    • leasing (hiring) of own residential premises by an individual entrepreneur, including together with parking spaces;
    • retail sale of shoe covers.
  3. Individual entrepreneurs using the patent tax system, with some significant exceptions.
  4. Individual entrepreneurs applying the special tax regime “Professional Income Tax”.
  5. Organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas with some exceptions.
  6. Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas.
  7. Cash register equipment may not be used when providing services for religious rites and ceremonies, as well as when selling religious objects and religious literature.
  8. Cash register equipment is not used when making non-cash payments between organizations and (or) individual entrepreneurs, with the exception of payments made by them using an electronic means of payment with its presentation.*
  9. Cash register equipment may not be used when making non-cash payments:
    • partnerships of real estate owners, housing, housing-construction cooperatives for the provision of services to their members and when accepting payments from them for living quarters and utilities;
    • educational organizations when providing services to the population in the field of education;
    • physical culture and sports organizations when providing services to the population in the field of physical culture and sports;
    • houses and palaces of culture, clubs and other similar enterprises when providing services to the population in the field of culture.
  10. Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and subscriptions to state and municipal theaters by hand or from a tray.

* An electronic means of payment that can be presented is a corporate bank card linked to a current account. To avoid having to use an online cash register, payments involving the presentation of such business cards will have to be excluded.

The information above is presented in abbreviated form; you can read it in full in Article 2 of Federal Law No. 54-FZ dated May 22, 2003.

Obligation of buyers to punch a receipt

Are organizations and individual entrepreneurs required to use cash register systems when paying for goods and services in cash or with a corporate card linked to a current account?

In accordance with paragraph 1 of Article 1.2. Federal Law No. 54-FZ “Cash register equipment... is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they carry out calculations, except for cases established by this Federal Law.”

Calculations under article 1.1. Federal Law No. 54-FZ is “... reception (receipt) and pay funds in cash and (or) by bank transfer for goods, works, services..."

According to the definition of the concept of “settlements”, paragraph 1 of Article 1.2. and paragraph 9 of Article 2 of Federal Law No. 54-FZ, all organizations and individual entrepreneurs are required to use CCP when payment funds for goods, works, services in cash and (or) by bank transfer with presentation of an electronic means of payment.

However, in paragraph 2 of Article 1.2. Federal Law No. 54-FZ states that “When making a payment, the user is obliged to issue a cash receipt... to the buyer (client)..." There is no mention of issuing a check to the seller.

In addition, Article 4.7 of Federal Law No. 54-FZ lists the mandatory details of a cash receipt, among which are “a sign of payment (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of receipt, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - return of expense)". There is no mention of issuing funds to the seller.

Whether in practice these two arguments will be taken into account by tax authorities in favor of organizations and individual entrepreneurs is unknown. But there is an option, confirmed by paragraph 2 of the Letter of the Federal Tax Service No. AS-4-20/15566@ dated August 10, 2018, when the buyer and seller can arrange payment with one check, punched by the seller of goods, works, services. This is possible when payments are made by an accountable person of an organization or individual entrepreneur.

The cash receipt issued to an accountable person must indicate the buyer’s TIN as of July 1, 2019. Read more about this in Letter of the Federal Tax Service dated August 10, 2018 No. AS-4-20/15566@.

Responsibility for violation of laws on CCP

Liability for violation of the legislation on the use of online cash registers is regulated by the Code of the Russian Federation on Administrative Offenses dated December 30, 2001 No. 195-FZ (as amended on May 29, 2019).

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:

2. Failure to use cash register equipment in cases established by the legislation of the Russian Federation on the use of cash register equipment –

entails the imposition of an administrative fine on officials in the amount of one-fourth to one-half of the amount of the settlement carried out without the use of cash register equipment, but not less than ten thousand rubles; for legal entities - from three-quarters to one of the amount of the settlement made using cash and (or) electronic means of payment without the use of cash register equipment, but not less than thirty thousand rubles.

3. Repeated commission of an administrative offense provided for in Part 2 of this article, if the amount of settlements made without the use of cash register equipment amounted, including in the aggregate, to one million rubles or more, –

entails in relation to officials disqualification 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.

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

.

5. Failure by an organization or individual entrepreneur to provide information and documents at the request of tax authorities or the provision of such information and documents in violation of the deadlines established by the legislation of the Russian Federation on the use of cash register equipment, –

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

6. Failure by an organization or individual entrepreneur, when using cash register equipment, to the buyer (client) of a cash 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 provided for by the legislation of the Russian Federation on the use of control equipment - cash register equipment, –

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

Limitation of liability until 07/01/2020

Article 2 of Federal Law No. 171-FZ of July 3, 2019 abolishes fines for public transport and the housing and communal services sector until July 1, 2020:

“To suspend until July 1, 2020 the effect of parts 2 - 4 and 6 of Article 14.5 of the Code of the Russian Federation on Administrative Offences... regarding the use of cash register equipment when making payments by drivers or conductors in the cabin of a vehicle when selling travel documents (tickets) and coupons for travel on public transport, as well as payments for services in the field of housing and communal services (including services of resource supply organizations).”

Representatives of public transport and the housing and communal services sector will not be fined until July 1, 2020 for the following violations:

  • Failure to use cash register equipment.
  • Repeatedly registered non-use of CCP.
  • Using an online cash register that does not meet established requirements.
  • Using an online cash register that meets established requirements with violations.
  • Failure to provide a paper or electronic check to a client upon request.

Approved a deferment for individual entrepreneurs without employees who sell goods of their own production, provide services or perform work. These entrepreneurs will be able to switch to an online checkout from July 1, 2021.

For everyone else, the need to switch to an online cash register from July 1, 2019 remains relevant. Cash desk needed:

  • entrepreneurs without employees engaged in retail trade, including through vending machines;
  • Individual entrepreneurs and legal entities with employees who provide services and issue “old BSO”.

In what cases is an online cash register not needed?

The amendments expand the list of those who are exempt from the obligation to install an online cash register.

Now the box office is no longer needed by sellers of shoe covers and sellers of theater tickets from a tray or by hand. And the cash register may not be used by entrepreneurs who rent out their housing along with a parking space.

For non-cash payments, for example through bank branches, ATMs and online banks, you may not need to use an online cash register in certain areas. These include:

  • services provided for by the charter of horticultural, vegetable gardening, non-profit partnerships, housing and other consumer cooperatives, homeowners' associations to their members and acceptance of payments for housing and utilities;
  • educational services in educational organizations;
  • sports services in sports organizations;
  • services of houses and palaces of culture, houses of folk art, clubs and centers of cultural development, ethnocultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers.

If in all the above cases there is direct contact with the client and he pays in cash or by card, an online cash register is needed!

What will change in the issuance of checks?

A check for the advance offset may not be sent to clients if you provide educational services, security services, housing and communal services and services of resource supplier organizations. For the Federal Tax Service, a check will need to be generated once a month for all transactions and sent within 10 days after the end of the billing period.

Remote CCP

The amendments establish a list of situations in which a remote online cash register can be used. This:

  • peddling and distance selling, for example, through couriers;
  • payments for services through automatic devices (gas stations, car washes, automatic laundry);
  • on-site services, such as window installation;
  • services with the issuance of BSO;
  • sale of tickets by conductors or drivers in public transport;
  • services of management companies, homeowners associations and service provider organizations.

In these cases, the check can be transferred to the client in one of two ways:

  1. send by email or phone information to search for a check on the Federal Tax Service or OFD website;
  2. make it possible to read the QR code. When a person reads the code, he will be able to find the receipt in the Federal Tax Service application and, if necessary, print it. Such a check is equal to a check generated on a cash register or sent electronically.

But the amendments do not cancel the ability to use a regular online cash register at the point of payment.

Using a remote online cash register in transport

The amendments give conductors and public transport drivers the opportunity to use a remote cash desk and transfer receipts to passengers in several ways:

  • issue a paper or electronic check generated at an online cash register;
  • send by email or sms the details of the check and a link to the site where it can be downloaded;
  • show a QR code so that the client can read and find the receipt in the application and, if necessary, print it;
  • print the receipt details on the ticket.

Simplification for housing and communal services

Management companies and resource supply companies will receive 5 days to generate a check after payment and send it to the Federal Tax Service. The check may not be given to clients unless they request it in writing. The client can send such a request within 3 months after the check is generated.

Another Taxcom webinar was held on the topic of introducing online cash registers, during which a speaker from the Federal Tax Service spoke about the planned amendments to 54-FZ and the third wave of cash reform. Alexey Batarin dwelled in detail on the draft amendments to the law on online cash registers, which are planned to be approved by June 2019. A journalist from Business.Ru attended the webinar to talk about the main points of the speech.

What you will learn about:

This is already the third Taxcom webinar on online cash registers, which Business.Ru covers in detail. Previous webinars discussed the transition to 20% VAT or other nuances of working with online cash registers. These issues were also touched upon, but in passing.

The head of the organizational and methodological department of the Operational Control Department of the Federal Tax Service, Aleksey Batarin, dwelled on the draft amendments to 54-FZ and answered many questions.

The third stage of cash reform

The latest figures from the preliminary results of the cash reform look stunning:

  • now more than 900 thousand organizations and individual entrepreneurs are connected to cash registers;
  • 2.4 million units of online cash registers are registered;
  • the amount of checks issued using cash registers is calculated in trillions: 56.7 trillion. rubles

The third cash reform is not far off. It should be the last, and entrepreneurs in the trade and catering sectors without employees, individual entrepreneurs on a patent without employees, entrepreneurs and companies providing services, individual entrepreneurs in the vending sector without employees, etc. are required by law to switch to online cash registers.

However, now the Federal Tax Service and the Ministry of Finance are talking about the fourth wave of reform, when a number of individual entrepreneurs without employees will be given a deferment.

During the webinar, Alexey Batarin further elaborated on the concept of the fourth wave of CCP implementation. However, he emphasized that the implementation of the project is possible, taking into account the approval of the government and experts of the Federal Tax Service, the decision on the postponement will be very soon, but for now we need to focus on current legislation. That is, don’t relax too much.

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Additional details of the cash receipt

Another topic not covered in detail by previous speakers is the details for settlements between individual entrepreneurs and companies.

Since July 2019, additional details of the cash receipt have been introduced, in accordance with paragraphs 6.1 and 6.2 of Article 4.7 of 54-FZ.

Changes in check details

Operation

Additional details

Settlements between a legal entity and an individual entrepreneur in cash or with presentation of an electronic means of payment

Payment of winnings in a lottery or gambling game.

Receipt of an insurance premium or upon insurance payment

Alexey Batarin emphasized that in the first case (settlements between individual entrepreneurs and legal entities), all the new details make the check look like an invoice. This is due to the desire of the Federal Tax Service to equalize the cash receipt and invoice. The speaker suggested that in the future the invoice itself may fall into oblivion.

Important! For these calculations, it is sufficient to use the cash register by one party: the one who accepts money for the product or service.

As for the “lottery players,” the Federal Tax Service supported the Ministry of Finance’s initiative to relax: exempting checks with winnings of up to 15 thousand rubles from indicating the TIN of an individual. Reason: industry legislation imposes client identification on lottery organizers from amounts starting from 15 thousand rubles.

An insurance company may face the problem of identifying a client when selling an insurance product anonymously. In this case, an individual can name the TIN, which will then not be checked for reality.

Important! A cash register is required for all areas of non-cash payments from July 1, 2019, even when receiving money for goods, work, and services through a bank.

A comprehensive solution for trade automation is offered by Business.Ru. The program complies with 54-FZ and is suitable for online stores, retail and wholesale trade, as well as the service sector. It allows you to automate all financial processes, analyze sales, maintain full inventory records, create loyalty systems and much more.

BSO and online checks from July 1, 2019

Alexey Batarin emphasized that the Federal Tax Service receives many questions on the topic of replacing BSO with cash receipts.

He explained that from July 1, 2019, only the document that is made using cash registers will be called BSO. Thus, a strict reporting form can be generated by any cash register that has a printer, and not just some specialized one.

Is it necessary to completely abandon BSO from July 1, 2019?

According to tax law - yes! However, there is industry legislation on the issuance of BSO, which still needs to be brought into compliance with the tax legislation.

An example was pawnshops. Alexey Batarin recalled that from July 1, 2019, pawnshops must issue BSO using cash register equipment.

They can use special details suitable for loan services. In addition, if the details cannot reflect everything you want, you can write additional information on checks using special programs for the cash register. This is how hypermarkets do it now.

Comprehensive trade automation at minimum costs

We take a regular computer, connect any fiscal registrar and install the Business Ru Kassa application. As a result, we get an economical analogue of a POS terminal like in a large store with all its functions. We enter goods with prices into the cloud service Business.Ru and start working. For everything about everything - maximum 1 hour and 15-20 thousand rubles. for the fiscal registrar.

However, for now, according to industry legislation, pawnshops are required to use BSO. However, tax authorities will not check BSOs issued from July 1, 2019.

Cash receipt details “Product code”

The speaker very briefly touched upon the problem of introducing a new requisite “Product Code”.

The document was awaited for a long time, discussed at the last webinar.

Briefly about the features of the props:

  • the “Product code” attribute is needed only for goods with mandatory labeling (example: chocolate and cigarettes are bought in a store in one receipt; a product code is not needed for chocolate, but cigarettes are needed);
  • reflected as an identification code in accordance with the Trade Law;
  • it is necessary to indicate this detail three months after the decision to introduce marking (and now the detail is not yet in use).

Read more about the requirements, rules and types of product labeling

For whom will the fourth wave of cash registers take place?

So far, the Ministry of Finance and the Federal Tax Service are only talking about the fourth wave of introducing cash registers. However, Alexey Batarin believes that it will be.

They want to introduce a deferment for individual entrepreneurs without employees in the field of work and services, as well as for those who sell home-made goods (potters, tailors, etc.).

This will supposedly be done so that individual entrepreneurs can feel “self-employed” - evaluate and try on this regime. And then it was possible to decide in what mode to register cash registers: as self-employed or as individual entrepreneurs.

Answers on questions

The webinar with the participation of Alexey Batarin attracted a record number of participants - more than 800 people. The speaker received more than 60 questions. In the end, he answered about half: they promised two more webinars on online cash registers: at the end of May and in June 2019.

We publish questions regarding Business.Ru clients: entrepreneurs selling goods or providing services to the public. All questions and answers have been condensed for ease of understanding.

Increase store efficiency in 1 month

The service will improve the efficiency of the store by reducing the loss of inventory, significantly speed up the process of revaluations, printing price tags/labels, strictly discipline the cashier’s work and limit his capabilities when working with discounts/sales at a free price.

Is it necessary to use an online cash register if money is transferred to the organization’s account from an individual founder as free financial assistance?

No no need. In this case there is no nature of calculation. No cash register required.

We are running a promotion - buy six cups of coffee, the seventh is free. How to arrange this gift? The cashier does not allow you to issue a zero check. Is it possible not to punch a check?

Indeed, a 100% discount cannot be reflected in the receipt, since by law the price must be reflected in the receipt taking into account all discounts. There cannot be a zero price. The 7th cup is a gratuitous transfer of goods in which no cash register is required.

We would like to enter into an agreement with the Yandex.Beru service. The agreement states that the marketplace is not a paying agent. But at the same time he punches a check, where he indicates that the goods belong to our company, indicating our Taxpayer Identification Number. Is such a scheme legal? Will the seller be held responsible if the receipt is issued by Yandex, but writes below the information that the product is not his, but our company’s?

Yes, this is an agency scheme, and Yandex uses the law completely correctly. Yandex is responsible to the Federal Tax Service for checks, and if Yandex has not applied the cash register, then the demand will be from Yandex, and not from you. And the Federal Tax Service is not interested in the settlement between Yandex and you, since this is already outside the work of cash registers.

Can an agent use a cash register?

Subject to correct execution of the CCP by the agent. To do this, you must provide special agent details. This is done through tag 1057 “Paying agent attribute”.

We use the Evotor cash register, whose program currently does not have an 18% rate. However, we need this rate to issue checks for the return of goods purchased in 2018. What should we do?

Follow the letter of the Federal Tax Service dated December 13, 2018, which indicates how to use cash register systems when returning goods. Major adjustments must be made in the adjustment invoice. And the refund check when the rate changes from 18 to 20% is a secondary matter.

The Federal Tax Service employees will be loyal in this case: the cashier won’t let you put 18% - write 20%. The main thing is that all adjustments are indicated in the adjustment invoice.

Can one cash register be used for retail and wholesale? Or for a store and online store?

Yes, you can. But with reservations. If there is one retail sales point. The cash register must contain a printer; rented cash registers from online stores cannot be used for retail (without a printer).

A solution in which a cash register from a retail store is connected to an online store is offered by Business.Ru. When using the Business.Ru Online-Receipts service, one cash register will punch receipts both from a retail outlet (printed receipts) and from an online store (electronic receipts). The solution does not interfere with the operation of the cash register program.

Do we need a cash register when renting premises from a legal entity?

No, cash register equipment is not needed.

In what place in the online cash register registration form should the address be reflected if the cash register is located in a facility on the Nizhny Novgorod - Kazan highway, where the address is the kilometer number of this road?

A new check detail has now been introduced: installation location. Therefore, the address should be understood as the postal address closest to the location where the cash register is installed. And a place is just a specific object, with a kilometer number.

Do I need to indicate the product code in the details now? How to program it?

Not yet specified for any product group. There is still time for labeling - how the code will appear on the receipt is a question for the Ministry of Industry and Trade.

Individual entrepreneur on UTII, 40 coffee vending machines. Is it possible to use one cash register for the entire fleet of vehicles?

It’s possible, it’s written in Federal Law-54. It is important that there is an online signal from the machines to this cash register.

Is a cash register needed for payments between entrepreneurs?

Settlements between entrepreneurs are considered by the Federal Tax Service as settlements between individuals. Therefore, if you sell them something, and they pay for it, a cash register is required. The cash register is used by the person receiving the money.

How to squeeze maximum sales out of your store

You can increase sales with the help of loyalty systems, they allow you to motivate the buyer to come back again, as well as attraction tools in the form of creating sales or promotions for certain groups of goods, analytics that will allow you to see profit, profitability, revenue and other indicators that will help you see the picture of current sales and will influence the growth of these indicators.

Will it be necessary to change the fiscal drive to work with labeled goods?

It is planned that the standard will remain, according to which it is possible to finalize it on the existing fiscal drive, and then move on to a labeling system. There is a draft amendment to the legislation that is currently being discussed.

Should CCP be used when repaying loans?

What should be indicated when punching a check in dentistry? What threatens the company if the check does not indicate a list of services, i.e. Is there a sale at a free price?

Yes, theoretically, the list of services can be omitted if the price list is unknown. However, in dentistry everything is known, and usually the dental office has its own accounting system. It needs to be connected to the cash register. That is, from July 1, 2019, you cannot indicate “dental services.” You need to write down why: pulling out a tooth, putting a filling, anesthesia, etc.

How to issue checks if the buyer paid through a payment aggregator? Do I need to send a check to the buyer?

There are two types of work with aggregators. The first is that the aggregator itself accepts money, then it issues checks. The second case, where the aggregator is the operator of the payment infrastructure: brings together the data of the store and the client. In this case, you must apply the cash register at the time of settlement, that is, at the time the money arrives in the account.

This article concerns the transition to online cash registers from July 1, 2017. This date is the beginning of the next stage in the introduction of electronic cash registers that transmit sales information to the Federal Tax Service via the Internet. Are all organizations and individual entrepreneurs really required to switch to online cash registers from July 1, 2017? Let's find out.

New law on online cash registers

What will happen on July 1, 2017? Will it no longer be possible to trade without online cash registers from this date? What should those who have UTII, simplified tax system or patent do? We'll tell you further.

Phased introduction of new cash registers

Legislators decided that the transition to the mandatory use of online cash registers should be done in stages. Let us explain the essence of these stages.

Stage 1: from February 1 to June 30, 2017

During this period, old-style cash registers with EKLZ are allowed, which organizations and individual entrepreneurs have registered and registered with the Federal Tax Service before February 1, 2017. From February 1, it is no longer possible to register the “old” cash register.

Stage 2: from March 31, 2017

From March 31, 2017, all sellers of alcoholic beverages, including those selling beer and beer drinks, are required to work with cash register systems. The form of business (company or individual entrepreneur) and taxation system (UTII, simplified taxation system and patent taxation system) do not matter. Cm. " ".

Stage 3: from July 1, 2017

From this date, all sellers (organizations and individual entrepreneurs) are required to use only online cash registers. To do this, you need to enter into an agreement with the fiscal data operator and transfer payment data to the Federal Tax Service via the Internet. However, legislators have provided some relief for some categories of business. So, switch to online cash registers. There are exceptions to this rule.

For which sales should online cash registers be used from July 1?

Organizations and individual entrepreneurs who fall under the 3rd stage of the transition to online cash registers, from July 1, 2017, are required to use cash registers with data transmission to the Federal Tax Service via the Internet for the next sales (Article 1.1, paragraph 1 of Article 1.2 of Federal Law No. 54- Federal Law<О кассовой технике>):

  • acceptance of funds for goods, works or services;
  • payment of funds for returned goods;
  • payment of funds to the population when accepting scrap metal, precious metals and precious stones from them;
  • accepting bets and paying out cash winnings if the organization organizes and conducts gambling;
  • acceptance of funds for the sale of lottery tickets, electronic lottery tickets, acceptance of lottery bets;
  • payment of cash winnings if the company organizes and conducts lotteries.

It is worth noting that sellers are required to issue new online receipts, including in cases.