The Ministry of Finance published a bill on the use of new cash register equipment in June this year for discussion. Revolutionary changes include the installation of new cash registers from 2016, which will save data and send it to the tax service. Electronic checks can be submitted online and printed on paper.
The latest news about changes in the use of cash registers in 2016 states that the entrepreneur will be required to issue the buyer a regular check, if necessary, transfer it by email and send information to the fiscal authorities.
If the draft law on cash registers 2016 is assessed positively, it may come into force as early as January 1, 2016. Old cash registers can be used until the end of their registration period. But it should not exceed seven years.
Saving data about the purchase or payment for a service in the form of an electronic receipt will allow you to restore it at any time. It will not be lost like its paper counterpart. In controversial issues, the buyer will always be able to present it.
Testing the innovation
The government ordered testing of a new type of cash register. Thousands of companies in the capital, Moscow, Kaluga regions and the Republic of Tatarstan voluntarily participated in the experiment. It lasted throughout the second half of 2013. During this time, 4,000 new cash registers were installed, 17,000,000 checks were issued in the amount of 13,000,000 rubles.
According to the Federal Tax Service in Moscow, the new system was connected in the largest stores “Metro Cash and Carry”, “Azbuka Vkusa”, “Dixie”, “Perekrestok”, “M.Video” and others. The tax service computer center became the operator accumulating all payment information.
Project participants, including a representative of the M.Video division, noted significant savings on maintenance and testing of new cash registers.
It was noted that the software is not fully developed, but the project is under development and its organizers are ready to implement design changes. The contractors had not yet decided on the price of the electronic chip, so it was provided free of charge for the experiment. Maintenance of each device will be reduced by 7,000 rubles. The M.Video company will be able to save almost 14,000,000 rubles.
Entrepreneurs are concerned about the cost of new cash register equipment. So far, only large companies have participated in the experiment.
100% penalty
Making payments past the cash register will result in heavy fines for violators. They will be much more impressive than before. Since 2016, the Code of Administrative Violations when making changes to cash registers establishes a fine in the amount of the entire amount of payment for which a cash register receipt has not been issued. This punishment applies to both legal entities and individuals.
Now the Code provides for punishment for violating the requirements and rules of trade - 30 - 40 thousand rubles for legal entities and 1 - 2 thousand rubles for citizens. Such fines are not effective - they are much less than the profit that entrepreneurs receive.
If the cash register does not record a record of payment and it is not transferred to the Federal Tax Service, then this fact is regarded as evasion from using cash register equipment. A merchant who refuses to provide the buyer with an electronic receipt or uses outdated devices that do not meet modern requirements will not avoid penalties. The entrepreneur must monitor the serviceability of the cash register. Otherwise, automatic data transfer will not be possible.
If there is no Internet?
In those regions where there is no Internet connection, the draft law considers it permissible to use cash registers without transmitting electronic data. And in populated areas, you don’t have to use the new type of cash registers, but, at the buyer’s request, issue a different payment certificate.
In the retail trade of ice cream, drinks, and tickets from trays, cash payments are not provided. This is the so-called preferential list. This does not apply to trading at markets and fairs.
Putting new equipment into operation
When the law on cash registers comes into force, the costs of installing them will be approximately as follows:
- Buying an online cash register model - 40-50 thousand rubles
- Internet point equipment at the location where the device is installed
- Making an advance payment for service by the operatorTax Service
- Prepayment for cash register maintenance, conclusion of an agreement
The devices will have a new EKLZ-4 unit. Its term of continuous operation is 3 years. Cash registers will be registered in the State Register already at the factory inspection stage. Each of them will have an individual number. To ensure uninterrupted operation, the Internet connection must be made in two ways.
If the network coverage is of poor quality, the entrepreneur is obliged to purchase a GSM amplifier or use satellite equipment.
The latest current data on On-Line cash registers can be studied in another article at the link below!
The article was written based on the latest current data. All information was taken from the website of the Tax Inspectorate of Russia. As new data becomes available, the article will be adjusted.Innovation. Online KKM.
In 2016, a new bill from the Ministry of Finance came into force. All entrepreneurs using cash registers will have to switch to cash registers with online data exchange mode. Online cash registers are required for use by all entrepreneurs, regardless of the type of taxation. That is, all 2,400,000 companies and individual entrepreneurs using the Unified Tax on Imputed Income (UTII) are required to use a cash register. Organizations and individual entrepreneurs applying the Unified Tax on Imputed Income (UTI) or the Patent Taxation System will receive a deferment and the use of new-style cash registers will be mandatory for them from July 2018.
What does it mean?
Legal entities and Individual Entrepreneurs will be required not only to issue a check to the buyer, but also to send information about the sale to the regulatory tax authorities. Also, entrepreneurs are required to send an electronic copy of the receipt upon request of the buyer. In more detail, the scheme for purchasing and using a cash register in 2017 can be described as follows:
- Purchasing a new model of an Online cash register (cost about 20,000-30,000 rubles);
- Organization of Internet access at the point of installation of the cash register (Wired and wireless Internet);
- Concluding an agreement with the Fiscal Data Operator (FDO) and making an advance payment for the service;
- Conclusion of an agreement with the Technical Service Center (TSC) by the FSB Licensee to activate the FN block (fiscal storage);
Will they accept it?
Quoting Deputy Federal Tax Service Daniil Egorov, following a meeting held in October, a phased introduction of the law was proposed. The law will come into force on January 1, 2016 and will be divided into three stages:
- Voluntary stage of application of new CCP models. The stage begins on February 1, 2017 - from this date, registration of old samples of cash register equipment with the Tax Inspectorate will become impossible. From this day onwards, only new-style cash registers with a modem and a fiscal data storage device (online cash registers) are subject to registration.
- A mandatory stage in the application of new CCP models. The stage begins on July 1, 2017 - from this date, the only cash registers approved for use will be new-style cash registers with a modem and a fiscal data storage device (online cash registers).
- A mandatory stage in the application of new cash register models for UTII payers and the Patent system. The stage begins on July 1, 2018 - from this date, all entrepreneurs using UTII and the Patent Taxation System are required to use a cash register when making cash payments to the population. These devices will be new-style cash registers with a modem and a fiscal data storage device (online cash registers).
What does the President say?
Quote from the President of the Russian Federation “To ensure that business does not lose funds associated with the acquisition of new cash registers... it is necessary to make a decision on the so-called tax deduction for those enterprises that will switch to this form of work.” The complete transition to new cash registers is planned to be completed by the end of 2018.
KKM Online
The final requirements for an online cash register have not been fully formulated, but the following is already known. Cash registers will be equipped with a new FN block (Fiscal Storage Block). The FN will be combined with the fiscal memory of the device and will use a new cryptographic 128-bit key. The terms of continuous operation of the financial fund have been determined, thanks to the use of new encryption algorithms, they can be extended to 36 months. The FN will become a cryptographic tool and will have two executions.
- FN-1 with a validity period of 13 months for the General Taxation System and the Simplified Taxation System;
- FN-3 with a validity period of 36 months for UTII and the Patent Taxation System;
Broadband Internet Access
When using a cash register, the entrepreneur must organize a connection to the Internet in at least two ways. Wired and wireless. For those enterprises that conduct their business in large cities, this will not be difficult. For those entrepreneurs and enterprises that are located far from high-quality mobile network coverage, it will be necessary to purchase GSM amplifiers to strengthen the signal of mobile operators. Or purchase a set of Satellite equipment and organize wired and wireless access through it.
Agreement with Fiscal Data Operator
All data on sales made at the cash register will be transferred to the Fiscal Data Operator (FDO) and then, as needed, the data will be requested by tax inspectorates and other government control and inspection bodies. An agreement with (OFD) is concluded upon purchase and activation of a cash register and an advance payment is made to the account for a certain period of service. If for some reason the entrepreneur does not make an advance payment for the next period on time, the cash register is automatically excluded from the register and information about the offense committed is sent to the tax office. What may serve as a reason for conducting an inspection of the enterprise and leads to the imposition of a fine. After removing a device from the register, the company is required to purchase a new cash register, since it is not possible to restore the device to the register.
Agreement with the Cash Register Technical Service Center
As now, any enterprise using a cash register is required to have a valid agreement with the KKT Technical Service Center. Only the requirement for the Technical Service Center changes. Now CTOs are required to have, only in this case CTO employees are allowed to work on activating the FN Block and putting the device into operation (registration with the tax authorities). How will this affect you? The quality of service will improve, and small basement central service centers with low-skilled staff will disappear. Only Licensed Technical Service Centers will remain on the market and this is undoubtedly positive news!
UTII, PATENT and cash register in 2018
That part of small businesses that uses the Patent System or UTII receives a deferment until 2018. From July 2018, all entrepreneurs using the UTII taxation scheme and the patent taxation system will be required to use a cash register. Where it leads? Entrepreneurs will have to show all the income of their company, since the cash register will transmit all data on cash proceeds to the tax office. From experience, I can say that not all of us are ready to show all our income, because in addition to the inspection, other State bodies may also be interested in the income. Also, there is reliable information that from 2018 the Unified Tax on Imputed Income will be abolished and all UTII payers will have to switch to the Patent or any other taxation system.
Fines for non-use of cash register equipment in 2017
The new version of the law stipulates the following penalties for non-use of cash register equipment. “In case of failure to use new cash register equipment, or payments past the cash register, a fine of 3/4 of the amount of payments is provided for citizens and legal entities.” Which is disproportionately greater than the penalties in force this year for entrepreneurs. Penalties that are currently in force in 2016: – Legal entities (40,000 – 60,000 rubles) – Individuals (1,500 – 2,000 rubles)
Online cash register operating diagram
What should I do? Buy a cash register in 2016!
The new version of the law comes into force in 2016 (July 1, 2016). Cash registers registered before January 2017 can be used until July 1, 2017. What does it all mean? That by purchasing a cash register this year, you will protect yourself from any changes in legislation and will be able to safely continue to work according to the old and proven scheme, without resorting to unnecessary costs. If you are using a cash register purchased and registered before 2015, then it makes sense to update your cash register. To do this, you need to deregister your cash register and register a new cash register!
Are you using cash register equipment that was released more than 3 years ago? Buy the box now before it's too late!
Any entrepreneur who decides to buy a cash register now will incur much lower costs than the mandatory purchase of a cash register in 2016. For comparison, now the special price for a cash register will be only 10,200 rubles. The cost of a new device and services in 2017 will be about 20,000 - 30,000 rubles, excluding service costs. The difference is already noticeable. Think about the visible prospects. In addition, by purchasing a cash register now, you will protect yourself for three years from demonstrating your income and sending fiscal data to Fiscal Data Operators.
Conclusion
We strongly recommend that you take care to resolve this issue as early as possible. No need to wait until the end of the year! At the end of the year, the number of requests will increase many times, which will certainly lead to an increase in tariffs for services and cash registers. Increased demand for cash registers will lead to a shortage of the most popular models on the market. It should also be understood that delivery of a cash register for registration with the tax office occurs by appointment. At the end of the year, it will be extremely difficult or impossible to sign up.
Having registered your cash register equipment with us in 2016, you can safely work on it until 2018 according to the old and familiar scheme, which will significantly reduce your costs for using cash register equipment.
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 OFD.
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 the online cash register works 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.
| February 1, 2017 |
Owners of newly registered cash registers
The transition to online cash registers begins and the replacement of EKLZ and registration of cash registers according to the old order ceases. |
| March 31, 2017 |
All organizations and individual entrepreneurs that sell alcohol
! Exception: organizations and individual entrepreneurs on UTII and individual entrepreneurs on PSN that sell low-alcohol drinks |
| Sellers of excisable alcohol are required to use online cash registers from April 1, 2017. Sellers of beer, cider and other low-alcohol drinks are switching to online cash register systems, depending on the chosen taxation system. |
July 1, 2017
Organizations and individual entrepreneurs on OSN, simplified tax system and unified agricultural tax |
| After this date, you cannot use cash registers with ECLZ; all cash registers must work with a fiscal drive. |
|
| if they have employees |
|
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:
- Register in your personal account on the nalog.ru website.
- Fill out the application on the Federal Tax Service website.
- Enter the registration number of the online cash register and fiscal drive.
- 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.
Innovation. Online KKM.
In 2016, a new bill from the Ministry of Finance came into force. All entrepreneurs using cash registers will have to switch to cash registers with online data exchange mode. Online cash registers are required for use by all entrepreneurs, regardless of the type of taxation. That is, all 2,400,000 companies and individual entrepreneurs using the Unified Tax on Imputed Income (UTII) are required to use a cash register.
What does it mean?
Legal entities and Individual Entrepreneurs will be required not only to issue a check to the buyer, but also to send information about the sale to the regulatory tax authorities. Also, entrepreneurs are required to send an electronic copy of the receipt upon request of the buyer.
In more detail, the scheme for purchasing and using a cash register in 2016 can be described as follows:
- Purchasing a new model of an Online cash register (cost about 40,000-50,000 rubles);
- Organization of Internet access at the point of installation of the cash register (Wired and wireless Internet);
- Concluding an agreement with the Fiscal Data Operator (FDO) and making an advance payment for the service;
- Concluding an agreement with the Technical Service Center (TSC) and activating the ECLZ unit and making an advance payment for service;
As can be seen from the list, the cost of a new cash register will be many times higher than the cost of purchasing and maintaining a cash register in 2015. Let's take a closer look at each item on the list.
Will they accept it?
Quoting Deputy Federal Tax Service Daniil Egorov, following a meeting held in October, a phased introduction of the law was proposed. The law will come into force on January 1, 2016 and will be divided into three stages:
- Voluntary stage of application of new CCP models. The stage begins on April 1, 2016 - from this date, registration of old samples of cash register equipment with the Tax Inspectorate will become impossible. From this day onwards, only new-style cash registers with a modem and a fiscal data storage device (online cash registers) are subject to registration.
- A mandatory stage in the application of new CCP models. The stage begins on July 1, 2017 - from this date, the only cash registers approved for use will be new-style cash registers with a modem and a fiscal data storage device (online cash registers).
- A mandatory stage in the application of new cash register models for UTII payers and the Patent system. The stage begins on January 1, 2018 - from this date, all entrepreneurs using UTII and the Patent Taxation System are required to use a cash register when making cash payments to the population. These devices will be new-style cash registers with a modem and a fiscal data storage device (online cash registers).
What does the President say?
Quote from the President of the Russian Federation “To ensure that business does not lose funds associated with the acquisition of new cash registers... it is necessary to make a decision on the so-called tax deduction for those enterprises that will switch to this form of work.”
The complete transition to new cash registers is planned to be completed by the end of 2018.
KKM Online
The final requirements for an online cash register have not been fully formulated, but the following is already known. Cash registers will be equipped with a new EKLZ-4 unit. Eccles will be combined with the fiscal memory of the device and will use a new cryptographic 128-bit key. The terms of continuous operation of EKLZ have been determined, thanks to the use of new encryption algorithms, they can be extended to 36 months. EKLZ will become a cryptographic tool and will have two versions.
- ECLZ with a validity period of 13 months for the General Taxation System and the Simplified Taxation System;
- ECLZ with a validity period of 36 months for UTII and the Patent Taxation System;
The second requirement for the cash register is that it must have 2 data transfer protocols. The first protocol is Ethernet (wired connection), the second data transfer protocol must be wireless (2G/3G/4G or WiFi).
All cash registers will be entered into the State Register of Cash Register Machines at the time of production and testing at the manufacturer and will have their own unique serial number.
Broadband Internet Access
When using a cash register, the entrepreneur must organize a connection to the Internet in at least two ways. Wired and wireless. For those enterprises that conduct their business in large cities, this will not be difficult. For those entrepreneurs and enterprises that are located far from high-quality mobile network coverage, it will be necessary to purchase GSM amplifiers to strengthen the signal of mobile operators. Or purchase a set of Satellite equipment and organize wired and wireless access through it.
Agreement with Fiscal Data Operator
All data on sales made at the cash register will be transferred to the Fiscal Data Operator (FDO) and then, as needed, the data will be requested by tax inspectorates and other government control and inspection bodies. An agreement with (OFD) is concluded upon purchase and activation of a cash register and an advance payment is made to the account for a certain period of service. If for some reason the entrepreneur does not make an advance payment for the next period on time, the cash register is automatically excluded from the register and information about the offense committed is sent to the tax office. What may serve as a reason for conducting an inspection of the enterprise and leads to the imposition of a fine (40,000-60,000 rubles). After removing the device from the register, the company is obliged to purchase a new cash register, since it is not possible to restore the device to the register (another 40,000-50,000 rubles).
Agreement with the Cash Register Technical Service Center
As now, any enterprise using a cash register is required to have a valid agreement with the KKT Technical Service Center. Only the requirement for the Technical Service Center changes. Now CTOs are required to have a license from the Federal Security Service for cryptographic protection; only in this case, CTO employees are allowed to work on activating the EKLZ and putting the device into operation (registration with the tax authorities). How will this affect you? The quality of service will improve, and small basement central service centers with low-skilled staff will disappear. Only Licensed Technical Service Centers will remain on the market and this is undoubtedly positive news!
UTII, PATENT and cash register in 2018
That part of small businesses that uses the Patent System or UTII receives a deferment until 2018. In 2018, all entrepreneurs using the UTII taxation scheme and the patent taxation system will be required to use a cash register. Where it leads? Entrepreneurs will have to show all the income of their company, since the cash register will transmit all data on cash proceeds to the tax office. From experience, I can say that not all of us are ready to show all our income, because in addition to the inspection, other State bodies may also be interested in the income.
Also, there is reliable information that from 2018 the Unified Tax on Imputed Income will be abolished and all UTII payers will have to switch to the Patent or any other taxation system.
Fines for failure to use cash register equipment in 2016
The new version of the law stipulates the following penalties for non-use of cash register equipment. “In case of failure to use new cash register equipment, or payments past the cash register, a fine of 3/4 of the amount of payments is provided for citizens and legal entities.”
Online cash register operating diagram
What should I do?
The new version of the law comes into force in 2016 (April 1, 2016). Cash registers registered in 2015 can be used until July 1, 2017. What does it all mean? That by purchasing a cash register this year, you will protect yourself from any changes in legislation and will be able to safely continue to work according to the old and proven scheme, without resorting to unnecessary costs. If you are using a cash register purchased and registered before 2015, then it makes sense to update your cash register. To do this, you need to deregister your cash register and register a new cash register!
Conclusion
We strongly recommend that you take care to resolve this issue as early as possible. No need to wait until the end of the year! At the end of the year, the number of requests will increase many times, which will certainly lead to an increase in tariffs for services and cash registers. Increased demand for cash registers will lead to a shortage of the most popular models on the market. It should also be understood that delivery of a cash register for registration with the tax office occurs by appointment. At the end of the year, it will be extremely difficult or impossible to sign up.
The introduction of new types of cash registers - the so-called “online cash registers” - has already begun at trade and service enterprises in our country. A widespread and mandatory transition to a new cash register with the possibility of online data transfer to the tax service is provided for by a bill of the Russian Government, which was submitted to the State Duma. Read about what “online cash registers” are and which organizations will have to install a new cash register in 2016.
New cash registers: for what purpose are “online cash registers” being introduced?
Let us recall that at the end of December 2015, a draft federal law was submitted to the State Duma for consideration, which provides for changes to Law No. 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.” Previously, the bill developed by the Federal Tax Service was approved by a government commission and, according to experts, the law will most likely be adopted in the near future.
According to the document, the transition to the use of cash register equipment (CCT) with the ability to transmit information about cash payments or electronic payments to the tax authorities through a fiscal data operator will be carried out in stages for various enterprises and organizations.
After the adoption of this law:
- All interested individual entrepreneurs and organizations will be able to install “online cash registers” starting April 1, 2016.
- For companies whose cash register equipment will be registered with the tax service for the first time, a mandatory transition to “online cash registers” is provided from January 1, 2017.
- Before July 1, 2017, the transition to “online cash registers” for sending data to the Federal Tax Service must be carried out by enterprises that currently use cash register equipment.
- Individual entrepreneurs and organizations that currently have the right not to use cash register systems will have to implement online cash registers from January 1, 2018. This, in particular, applies to companies paying UTII or using a patent taxation system.
- From February 1, 2017, it will be impossible to re-register cash register equipment that does not provide the possibility of online transmission of payment data to the Federal Tax Service.
But in 2016, entrepreneurs can still re-register their cash register without the online data transfer function: this is allowed to be done from January 1 to April 1.
The authors of the bill are confident that the introduction of online cash registers will have a positive effect. This, firstly, is a reduction in the administrative and financial burden for taxpayers - now the state service for registering and re-registering a cash register company will be carried out according to a simplified scheme. There will also be a reduction in cases of unjustified inspections by regulatory authorities at CCP installation sites, and annual costs for taxpayers in connection with the use of cash register equipment will be reduced.
But the main goal of companies switching to cash register systems, which will transmit information about payments online to the Federal Tax Service, is a full accounting of the organizations’ revenue received in the course of their business activities. In other words, the bill will eliminate the so-called “shadow” circulation of cash and violations associated with concealing income and subsequent non-payment of taxes on it. Thus, tax revenues to the budget will increase.
A modern automated system for monitoring the use of cash register systems will help the tax authorities to carry out a full accounting of the revenue of all enterprises, and, based on the results of the data obtained, to carry out effective checks of “unscrupulous” taxpayers.
Transferring payment data to tax authorities online will improve the level of consumer protection, since an electronic version of receipts after payment for goods or services will be available to sellers and buyers on the Internet. This means it will be easier to prove the fact of purchasing a product or purchasing a service.
“Online cash registers”: how they work, who should implement them?
In our country, cash register equipment must be used by all organizations and individual entrepreneurs when making payments to the population. Let us remind you that cash register equipment today include cash registers, computers and hardware and software systems equipped with fiscal memory. Cash register systems are used in trade and service enterprises for cash and non-cash payments. In the new “online cash registers,” the electronic control tape will be replaced by a special “fiscal drive.” It is on it that all encrypted information about monetary transactions will be stored.
To transfer data at online cash registers, several options for accessing the Internet will be used - using a wired connection or a wi-fi adapter built into the cash register, or a 3G modem for wireless connection to the network. All data on transactions from the “online cash register” must be received by the tax service no later than three days. Otherwise, entrepreneurs will face a fine.
From April 1, 2016, cash register equipment with the ability to automatically transmit data electronically to the Federal Tax Service can be installed by all companies and entrepreneurs if they wish.
Let us recall that from the summer of 2014 to February 2015, an experiment was carried out in several regions of our country: the Federal Tax Service of Russia transferred data from more than four thousand “online cash registers”. Information about cash and non-cash payments to the Federal Tax Service was transferred to a special authorized organization - the Main Research Computing Center of the Federal Tax Service. The data obtained during the experiment helped the Federal Tax Service create a new bill on the transition to “online cash registers.”
Each new cash register must be able to not only print checks on paper, but also send an electronic copy of them via the Internet to the Federal Tax Service. After the adoption of this law, the register of cash register equipment will no longer be maintained by the Federal Tax Service of Russia. Instead, two new registers will be maintained at once: all cash register manufacturers will send information about each instance of a manufactured cash register and fiscal drive and their serial numbers to the tax service. Entrepreneurs will no longer be able to register or re-register a cash register that will not be on the new list of the Federal Tax Service.
All information about the enterprise’s monetary transactions carried out through cash registers will be transmitted to the tax service of our country in electronic form through the fiscal data operator (FDO). The operator can only be a legal entity created in accordance with Russian legislation and received permission to process fiscal data. According to the law, the fiscal data operator will have to accumulate all information about monetary transactions, store it, and then transfer it to the Federal Tax Service.
Each check issued to the buyer by the “online cash register” will have its own unique number - the so-called “fiscal sign” assigned by the fiscal data operator. Thanks to this unique number on the check, any consumer or client will have access to the check verification service on the OFD website and will be able to use it if necessary.
As for enterprises located in remote areas and in which there is no Internet network, they will be able to use cash register systems without the possibility of data in electronic form. The list of such settlements will be approved by government authorities in each region of the country.
Also, small retail trade enterprises will not be able to use “online cash registers”. For example, when selling ice cream, drinks, newspapers, tickets, takeaway food, etc. on the street.
Responsibilities of the owner of online cash registers
Let us remind you that previously all owners of cash registers were required to register their cash registers with the tax service. Read more about this in the article “Registration of cash register with the tax office”. The new bill simplifies this procedure, but imposes a number of other responsibilities on entrepreneurs.
1. Entrepreneurs will have to purchase a new cash register or re-equip an old one at their own expense. Manufacturers claim that prices for retrofitting an old CCP will be comparable to the prices for purchasing a new CCP. Also, installing a new “online cash register” will require a monthly fee for connecting to the Internet - today on average it is about five hundred rubles. Organizations will also need to replace the fiscal drive in the cash register once a year.
2. When purchasing cash register equipment, the entrepreneur must enter into an agreement with the Fiscal Data Operator and make an advance payment for a certain period of service. According to preliminary data, it could amount to up to five thousand rubles.
3. To register a new online cash register, the entrepreneur will not need to visit the tax office. Entrepreneurs can register a new cash register online directly on the website of the Fiscal Data Operator. To do this, you will need to fill out an application for registering a cash register and certify it with your electronic signature. The OFD will forward the request to the Federal Tax Service, and service specialists will send the cash register registration number, which will need to be entered in the cash register settings. The CCP registration card will also be sent by the tax authorities to the Fiscal Data Operator.
4. The repair of cash registers with the possibility of online data transfer to the Federal Tax Service will be carried out by the cash register manufacturers themselves - they will provide after-sales service for the equipment. But at the same time, its owner is responsible for the serviceability of his cash register, and the entrepreneur himself will also be fined for failure to provide data to the Federal Tax Service.
5. Also, according to the new bill, at the first request of a buyer or client, entrepreneurs will have to send him an electronic copy of the check by e-mail. It will be equal to the original.
Penalties for non-use of the new CCP
The new bill also provides for amendments to the Code of the Russian Federation on Administrative Offences. According to the changes, for failure to use a cash register with the function of online data transfer to the Federal Tax Service when providing services, selling goods or performing certain works, violators will face a fine. Its size will be a multiple of the enterprise’s revenue that it received during the period of non-use of new cash register equipment.
In other words, the amount of administrative fines for entrepreneurs and legal entities will be truly significant. The authors of the bill explain this by the fact that the fines currently in force for this offense are many times less than the amount of income received by unscrupulous businessmen from business activities without the use of cash registers.
Entrepreneurs will also be fined if data on monetary transactions is deliberately not stored in the memory of the “online cash register” or is erased, as well as if the new cash register does not meet the requirements of the regulations.
Read also:
Receiving a tax deduction for online cash registers
The introduction of a special tax deduction for entrepreneurs who switch to “online cash registers”. First of all, they will be received by entrepreneurs who pay UTII to the budget or use the patent tax system. Let us remind you that now they may not use cash register systems in their work, but from 2018 this requirement will be mandatory for them.
It is planned that the tax deduction will be up to 20 thousand rubles and will cover part of the cost of the new cash register with the possibility of online data transfer to the Federal Tax Service. But in the bill on the new CCP, which has now been sent for consideration to the State Duma, there is no clause on tax deductions.