Therefore, the question of replacing it and registering it with the tax office is no longer relevant. In the meantime, the seller may continue to keep the journal voluntarily. We'll tell you how to do it correctly.

Replacing the cashier-operator's journal at the tax officecan be caused by 2 reasons: either the log has run out or has been lost.

Replacing the cashier-operator's journal upon completion

In a situation where the taxpayer - the owner of a cash register no longer has space in the cashier-operator's journal to make entries on cash transactions, it is necessary to create a new document, and the old one, having made a note in it with the tax authority about its completion, keep it for storage for a period up to 5 years. In this case, the cashier must reflect, after all entries on the last page of the journal, the total amount of revenue that has accrued throughout the entire journal from the very beginning of its use until the final transaction reflected in it. The specified information is certified by the signatures of the cashier, manager and chief accountant, after which a stamp is affixed (if any). In this form, the magazine is sent to the tax office.

The new journal is registered with the tax authority simultaneously with the closure of the old journal.

To carry out these procedures, the taxpayer must submit:

1. Application for replacement of the cashier-operator's journal.
2. The finished magazine itself.
3. Z-report, the entry for which was final in the journal used.
4. New magazine.
5. A document confirming the registration of the cash register.
6. Power of attorney for the person who submits these documents (if this is not the manager or the chief accountant).

For information on the procedure for conducting cash transactions, see the material “Incoming and outgoing cash transactions (features)” .

Replacing the cashier-operator's journal if it is lost

If for some reason the taxpayer has lost the magazine, to replace it, in addition to the above documents (with the difference that the lost magazine itself will not be present), an explanatory note will be required, which will reflect the reasons that led to its loss. In addition, the tax authority may carry out additional control activities, during which other documents and explanations may be requested, and the presentation of the cash register itself may also be required.

IMPORTANT!For the loss of the cashier-operator's journal, liability is provided for violation of tax legislation under Art. 120 of the Tax Code of the Russian Federation - a fine of 10,000-30,000 rubles. In addition, administrative penalties are possible under Art. 15.1 of the Code of Administrative Offenses of the Russian Federation: from officials - 4,000-5,000 rubles, from organizations - 40,000-50,000 rubles.

On the nuances of applying Art. 120 of the Tax Code of the Russian Federation, see the material "St. 120 Tax Code of the Russian Federation (2015): questions and answers" .

Results

Organizations and individual entrepreneurs whose activities involve handling cash must be very vigilant in managing cash documents. Indeed, if they are lost, you will not only have to explain yourself to the tax authorities, but also possibly be held accountable.

Take the test and find out which online cash register is right for your business!

To accept non-cash payments you need a POS terminal. When the buyer pays for the purchase, the machine issues a receipt, and the money goes to the store’s account. In banking language, this service is called acquiring.

POS terminal device

Acquiring terminals consist of:

• display;
• card reader;
• keyboards;
• a mini-computer to process data;
• a modem to send data and receive a response from the bank via cellular communication;
• device for printing receipts.

Terminals accept payments in shops, cafes, restaurants and hairdressers. They increase revenue: according to MasterCard research, 92% of the population uses cards for payment.

After payment, the client is given a check. When the receipt tape runs out, it is replaced and continues to work.

How to insert a cash register tape into the terminal

To replace the tape, the cashier does the following:

• opens the cover of the printer that prints receipts;
• removes the empty sleeve from the old coil;
• inserts the cash register tape into the terminal. The tape must be the appropriate width. If you do not know the width of the tape, call the manufacturer’s contact center or read the instructions for the device.

Correctly insert the tape into the cash register with the heat-sensitive layer facing up. To find out where it is, the cashier runs a coin along the tape. On the side where the black stripe remains there will be a heat-sensitive layer.

Next, the cashier tucks the tape under the thermal flag, which secures the thermal head to the roller. Pulls the paper upward towards itself and closes the lid of the printer that prints receipts. Then removes excess paper from the edge of the lid. The terminal is ready for use.

Before starting work, the cashier knocks out a test cash receipt to make sure the paper is installed correctly.

The conditions for the legal use of an online cash register include its timely registration and re-registration with the Tax Service. If everything is clear with the first procedure, then with the second, CCP users sometimes have more questions. Let's figure out together what cases and how an online cash register is re-registered with the Federal Tax Service of the Russian Federation.

Causes

The online cash register must be re-registered if the information reflected in the registration card that was generated is changed (Clause 4, Article 4.2 of Law No. 54-FZ - LINK), with the exception of:

• Taxpayer INN;
• serial number of the online cash register.

Everything is logical here: the TIN and serial number, in principle, cannot be changed, since in the first case it will be about changing the owner of the online cash register, and in the second - about starting to use another online cash register. In both cases, the cash register is obviously registered with the Federal Tax Service “from scratch”.

Please note that the registration card for the re-registered online cash register retains the original registration number- issued during the initial registration of a cash register.

Online cash register registration card - a document with which the Federal Tax Service confirms the registration of a cash register. In fact, this is a “certificate of registration” of the device in state register. The user of the online cash register can, if desired, receive an electronic version of the card in the Personal Account of the Federal Tax Service taxpayer or request it in paper form by personally contacting the territorial representative office of the department.

The CCP registration card reflects the following information:

• CCP model name;
• serial number of the cash register (as we already know, it cannot be changed in principle - only if a new cash register is installed);
• registration number of the cash register (as we noted above, it does not change during re-registration);
• name of the fiscal drive model;
• serial number of the drive;
• details of the business entity for which the online cash register is registered (company name or full name of the individual entrepreneur, INN, KPP of the legal entity, OGRN or OGRNIP);
• the address where the online cash register is used;
• location of installation of the cash register (the name of the store is indicated or, if the trading process is not tied to a specific address - for example, if delivery trade is carried out, the vehicle number may be reflected here);
• a note about the use (non-use) of the online cash register as part of the vending machine;
• vending machine number, if used;
• a note indicating whether the taxpayer has the status of a tax agent or subagent;
• a note about the use (non-use) of the online cash register when selling lottery tickets and accepting bets;
• a note on the use (non-use) of cash registers in distribution or distribution trade;
• a note about the use (non-use) of the cash register when fiscalizing online payments through the online store;
• a note about the use (non-use) of the online cash register in the mode without data transfer;
• a note about the use (non-use) of an online cash register only for the purpose of fiscalizing revenues for the provision of services;
• a note about the use (non-use) of the cash register by a store selling excisable goods;
• information about the Fiscal Data Operator (name, TIN).

AND if any of the listed information changes (except for the taxpayer’s INN and serial number), re-registration of the online cash register is required.

It should be borne in mind that violation of the terms and procedure for re-registration of an online cash register may lead to a fine:

• 1500 - 3000 rubles - for an official or individual entrepreneur;
• 5000 - 10,000 rubles - for organization.

Thus, in order to know whether there is a need to re-register a cash register, the manager trading enterprise makes sense (on your own or by contacting the responsible employee):

1. Download the online cash register registration card in your Personal Account of the Federal Tax Service (or order in paper form).
2. Write down “changeable” information from the card and “monitor” it for changes.

As soon as changes are identified, re-register the cash register. The responsible employee must report the identified reasons for re-registration of the cash register to management (who will then carry out this procedure in the manner prescribed by law).

As a rule, the most common reasons for re-registering an online cash register are a change of address or place of payment, a change in the mode of use of a cash register (for example, if the cash register was initially used in distribution trade, and then ceased to be used there). The head of the company or the responsible specialist must, therefore, maintain contact with the direct users of cash register systems - cashiers, couriers, in order to promptly monitor changes in the procedure for using the online cash register.

It is clear that many of these changes are difficult to miss - for example, if the store moves entirely to another location in the city. In this case, it is important for the responsible specialist to simply remember to notify management about the need to re-register the cash register.

A special case of a reason for re-registration of an online cash register is the replacement of a fiscal drive. This procedure has a number of nuances.

Re-registration of cash registers when replacing the Federal Tax Code

The need to re-register an online cash register in this case is due to the fact that the new drive will have, at a minimum, a new serial number - which is included in the list of “changeable” information in the cash register registration card.

Sometimes in negotiations and correspondence of technical specialists you can hear the phrase “re-registration of the fiscal drive.” Such a procedure is not provided for by law, since, one way or another, the online cash register is re-registered. However, the only reason for this may be the replacement of the drive - and such an unofficial formulation is quite applicable.

At the same time, the reason for replacing the fiscal drive plays a vital role. It is noteworthy that Law No. 54-FZ does not directly indicate any of them (unlike the grounds for re-registration of an online cash register). But when studying its provisions, one can draw an indirect conclusion that it is legitimate to distinguish the following two types of reasons for replacing a drive:

1. Causes, not related to the service life of the fiscal drive(“validity period of the fiscal attribute key”) and technical conditions for its operation.

Examples of such reasons are theft of the drive, damage, “glitch”.

1. Causes, related to the service life and technical conditions of the drive.

So, the drive can be replaced:

• when the end of its service life approaches;
• when the expiration date of the fiscal data format supported by the drive approaches.

A separate reason for replacing a drive is, in fact, the end of its service life (expiration of the “fiscal attribute key”). In this case, the “replacement” of the drive should be understood not only as its physical replacement, but also as the mandatory deregistration of the cash register - instead of re-registering the online cash register. These are the requirements of paragraph 16 of Art. 4.2 of Law No. 54-FZ.

Let us take a closer look at what the legal consequences of the expiration of the storage device may be in the context, however, of another important issue - which is to determine the differences between the procedure under consideration - re-registration of an online cash register, from re-registration of a cash register with the Federal Tax Service.

How does re-registration of an online cash register differ from its re-registration?

Re-registration of a cash register is a procedure that consists of two stages:

• deregistration of cash registers;
• subsequent registration of the cash register.

But why does the need for re-registration arise? Is it really impossible to get by with a simple “one-step” re-registration?

It turns out not.

The fact is that the legislation clearly states a number of reasons under which an online cash register must be deregistered with the Federal Tax Service. These grounds can be classified into two categories:

1. Grounds for deregistration of a cash register at the user’s initiative:

• transfer of an online cash register to another business entity;
• loss or theft of an online cash register;
• breakdown of the online cash register.

1. Grounds for deregistration of an online cash register at the initiative of the Federal Tax Service:

• termination by a business entity entrepreneurial activity(which is accompanied by a corresponding entry in the Unified State Register of Legal Entities or Unified State Register of Individual Entrepreneurs);
• detection of non-compliance of the cash register with the requirements of the law;
• expiration of the fiscal accumulator (the case we mentioned above).

The deregistration of a cash register is confirmed by a special card - similar to the card that confirms the registration of an online cash register. This is one of the documentary differences between re-registration and re-registration - in the first case, a new cash register registration card is issued (and it is on the basis of the information in it that it will be necessary to “monitor” the emergence of reasons for the next re-registration). A new card is also issued upon re-registration of a deregistered cash register - but within the framework of a different legal procedure.

If the online cash register is deregistered by the Federal Tax Service due to the expiration of the Federal Tax Service, then within 60 days after this the user must Personal Area transfer fiscal data from this fiscal drive to the Federal Tax Service. And if the drive is broken, carry out its examination in the manner provided for in clauses 8.1 and 16 of Art. 4.2 of Law No. 54-FZ.

By the way, the same must be done if the breakdown became the reason for replacing the FN (and, accordingly, the basis for re-registration of the cash register). But more on that later.

In the meantime, let us summarize the above theses about the reasons for re-registration of cash registers and the differences between this procedure and re-registration in a small table.

Table

When you need to re-register or re-register an online cash register:

Cause (event)	Required procedure	Comments
The address, place of payment has changed (or other details of the registration card - taking into account the peculiarities of the change in the state of the fiscal drive)	Re-registration of an online cash register	A new cash register registration card is issued upon completion of re-registration
The fiscal drive has broken down and has not reached the end of its service life. The fiscal drive was replaced for other reasons not related to its service life		A new registration card is issued If the drive is broken, it needs to be examined
The online cash register is broken (regardless of the state of the fiscal drive)	Removal of a cash register from registration at the user’s initiative	If necessary, the CCP is re-registered
Online cash register stolen (with or without storage)
The online cash register has been transferred (with or without storage) to another company
The service life of the FN has expired (whether it is broken or not does not matter)	Removal of cash registers from registration at the initiative of the Federal Tax Service	You need to transfer fiscal data from the drive to the Federal Tax Service through your Personal Account If the FN is broken, then it needs to be examined
The business entity has ceased operations		If necessary, re-register the online cash register

So, we learned about when re-registration of a cash register is necessary. Now let's get acquainted with the procedure for carrying it out.

Application for re-registration of cash register

Re-registration of the online cash register is carried out in accordance with the user’s application, which is generally submitted through the Personal Account on the Federal Tax Service website. And if the cash register is used in a mode without transferring data to the OFD - on paper using the form according to Appendix No. 1 to the order of the Federal Tax Service of Russia dated May 29, 2017 No. ММВ-7-20/484@.

Such an application must be sent to the Federal Tax Service promptly - no later than one business day following the one on which adjustments occurred in the “changeable” details of the cash register card. For example, re-registration of an online cash register when changing the address: after the store has moved and the actual start of trading in a new location using cash register systems.

In general, to re-register a cash register, only one application is sufficient. But there are many circumstances in which it may be accompanied by the need to provide a number of additional documents to the Federal Tax Service.

Video - re-registration of a cash register without replacing the FN:

In particular, this needs to be done if the reason for re-registration is to replace the fiscal drive. In this case, you must transfer to the Federal Tax Service (in general, through your Personal Account):

• a report on registration or changes in the parameters of this procedure;
• report on the closure of the fiscal drive (if the financial fund was not stolen or broken - as a result, it is not possible to generate this report on it).

If it is not possible to use your Personal Account, then the fiscal drive must be brought to the Federal Tax Service along with a paper application for re-registration - the necessary data will be read from it by tax inspector specialists.

If the FN is broken, then it must be submitted to the manufacturer for examination. Within 30 days, the manufacturer will send the user a technical report on the condition of the device and notify the Federal Tax Service about this. If the examination shows that it is technically possible to read data from the drive, then you will need to try to transfer it to the Federal Tax Service again - through your Personal Account (or bring it directly to the department itself for reading) within 60 days after submitting an application for re-registration of the cash register to the Federal Tax Service.

The examination will be free if the drive failure is due to a manufacturing defect. The tax authority has the right to determine an additional procedure for the taxpayer when re-registering an online cash register due to the failure of the fiscal storage device.

Within 10 days after receiving the application for re-registration of the cash register, Federal Tax Service specialists must generate a new online cash register card, and then send it to the taxpayer - through the Personal Account or through the OFD.

A new card can also be requested in paper form during a personal visit to the department.

Video - re-registration of cash register when replacing FN:

Amendments to Law 54-FZ “On the Application of cash register equipment»: from 2018 introduction cash registers even affected entrepreneurs in special regimes. In 2019, everyone should install a cash register.

The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print product names on receipts, you need a cash register program. Try the free application Cash Desk MySklad - it supports this and all other requirements of 54-FZ.

Who should use cash registers from 2019?

Have cash registers been introduced for individual entrepreneurs since 2018? What should an individual entrepreneur do in 2019?

For the majority - yes, but by July 1, 2019, the rest must put up cash registers, that is, those who:

• provides services to the population, issuing them with strict reporting forms. Read more about
• applies UTII and PSN, works in retail or public catering and has no employees.

There is only one exception: individual entrepreneurs without employees who provide services, perform work or sell goods own production. They have until July 1, 2021.

The rest were supposed to install a new CCP by the summer of 2018.

From July 1, 2019, the vast majority of entrepreneurs no longer have the right to make payments without using new cash registers.

Cash register for individual entrepreneurs since 2019: latest news

• From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates.
• The concept of calculations has been changed. Now they include not only movement Money, but also offsetting the prepayment and receiving other things for the goods.
• Once your online payment has been received, the check must be generated no later than the next business day.
• From July 1, 2019, when setting off an advance payment, you will need to punch two checks: when receiving money and when transferring goods.
• Individual entrepreneurs with an imputation or patent can return up to 18,000 rubles in the form of a tax deduction for the purchase or setup of a new cash register.
• Entrepreneurs and companies under special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax office has clarified that small businesses can only apply FN for 36 months.
• Since 2017, you can register a cash register via the Internet - it’s convenient and fast. Read more about registering a cash register >>
• If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received while working without a cash register (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making payments through cash register systems that actually did not exist, as well as for incorrectly labeled goods indicated on a receipt - 50,000 rubles. The same fine may apply for untimely transmission of fiscal data.

What can you do right now?

In 2018, almost all entrepreneurs were required to register a cash register. In total, according to experts, about 1 million businessmen switched to the new order this year. Other entrepreneurs must install the cash register by July 1, 2019. It's time to think about cash registers: there may be a shortage of fiscal drives and new models. Postponing a purchase is dangerous: as last year’s practice showed, most entrepreneurs wait until the last minute - and there are more than 1 million of them!

Will the new rules affect online stores and vending companies?

Yes, online stores must also install cash register systems. A receipt is always needed - even when the client pays for a purchase remotely with a card. In such a situation, you need to send the document to the buyer’s email. If delivery is made for cash, the courier issues the receipt.

Owners of vending machines could work without cash registers until July 1, 2018. All except individual entrepreneurs without employees, who are required to install the cash register by July 1, 2019.

What cash registers can be used in 2019?

All CCP models approved for use are in the register on the Federal Tax Service website. Since 2017, online cash registers must be connected to the Internet - an Ethernet port and a built-in GPRS or WiFi modem have been added. The most budget models use the Internet on a computer to which they connect via a USB port. Since 2017, the new cash register must have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash registers with it are no longer issued.

How much do new cash registers cost in 2019?

Entrepreneurs have to change cash registers at their own expense. Often buying a new cash register is cheaper than modifying the old one. The cost of modernization depends on the amount of equipment and its models.

Another expense item is OFD services. They cost about 3,000 rubles per year for one cash register. It is worth taking into account the costs of connecting to the Internet - the law assumes that every a store must be connected to the network. In addition, the fiscal drive must be changed once every 13 months. For legal entities on UTII, simplified tax system or patent - once every three years.

New cash registers also require maintenance costs. But today, an entrepreneur can choose: pay for constant maintenance at a service center or contact them only after a breakdown.

How are cash registers replaced in 2019?

To re-register an existing cash register, you need to find out whether it can be modernized - the cash register must be able to connect to the Internet. It is also necessary to check whether a fiscal drive can be installed on the cash register. Find out more from your service center. If your cash register cannot be modified, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.

How is fiscalization going now?

Fiscalization can be completed on the Internet - the entrepreneur does not need to go to the tax office or contact the center Maintenance. To do this, you will need a qualified electronic signature (CES) - an analogue of a personal signature.

You can obtain a CEP from a certification center accredited by the Ministry of Telecom and Mass Communications. Addresses are published on the department's website - pick up electronic signature I need it in person.

Is it necessary to service new cash registers at the service center?

Not necessary. Cash register equipment is supported by the manufacturer, who can attract partner service centers, which now do not need to obtain tax permits. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not serviced there on an ongoing basis. To register a cash register in a tax agreement with a tax service center is no longer a prerequisite.

Who can avoid installing new cash registers at all?

There are types of activities that 54-FZ did not affect. And it doesn’t matter whether such a business is run by an individual entrepreneur or an LLC - he doesn’t need a cash register in 2019.

• melons, vegetables and fruits in bulk, as well as live fish;
• ice cream and soft drinks in kiosks and trays;
• peddling and on retail markets and fairs (except for trade in individual indoor pavilions or shops);
• milk, butter or kerosene on tap;
• newspapers and magazines;
• products of artistic folk crafts.

Those who provide services are also exempt from the use of CCP:

• plowing gardens and cutting firewood;
• shoe repair and painting;
• for making keys and minor repairs jewelry and glasses.
• nannies and caregivers;
• porters at train stations;

Also on the list of CCPs exempt from the use are points for the collection of waste materials and glass, pharmacy and paramedic stations in rural areas and other medical institutions.

How will the new rules work in hard-to-reach areas where there is no Internet?

In remote villages and towns you can work without transmitting data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018, even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.

An online cash register is a device that issues a cash receipt and transmits information about the sale to the tax office via the Internet. Since the middle of last year, most retailers have switched to such equipment. In 2018, further changes were made to the law on the use of cash register systems.

Cash register and tax regimes

The new procedure for using online cash register systems in 2018 for different categories of taxpayers accepting payment in cash and by card depends on the tax regime of the seller.

Until 2017, many entrepreneurs and organizations could operate without cash registers. When paying for services to the population, instead of a check, they issued (a strict reporting form). In addition, all traders on and PSN had the right to accept payment for goods without any documents. Only if the buyer requested a sales receipt was issued to him.

The reason for such relaxations is that PSN and UTII for tax purposes take into account:

• potential annual income for PSN;
• income that is imputed (i.e. assumed) for payers of the single tax on imputed income (UTII).

But in the simplified taxation system, as well as in OSNO and Unified Agricultural Tax, indicators of actually received income are used to calculate the tax base. No more was required from old-style cash registers; information on sales volumes was recorded in the EKLZ (electronic control tape).

The use of cash register systems for processing cash payments for UTII in 2018, as well as for individual entrepreneurs with a patent, depends on whether they have employees. If there are workers in the trade or catering industry, then new cash desks for these modes are needed from July 1, 2018. Moreover, real income UTII and PSN will still not be taken into account when calculating taxes. New cash registers for these special regimes are being introduced in order to ensure consumer rights.

Although more businessmen are now using new cash registers, there are still situations when cash registers do not need to be used for cash payments. This limited list is given in Article 2 of the Law of May 22, 2003 No. 54-FZ on the use of cash register equipment. Among them:

• sale of newspapers, magazines and related products in specialized kiosks;
• sale of tickets in public transport;
• trade from tanks in kvass, milk, vegetable oil, live fish, kerosene;
• sale of seasonal vegetables, fruits, melons;
• peddling trade of certain goods;
• sale of medicines in rural pharmacies, etc.

With regard to trading in markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed non-food products that cannot be sold in markets without cash registers. Regardless of type trading place you will have to use CCP when trading clothing, leather goods, furniture, wooden products, carpets, rubber and plastic products and other things (17 product groups in total).

Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 allows using old cash register models instead of online cash desks in populated areas with up to 10,000 people.

An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier.

The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do so right now. Today, this is the payment service most adapted to the new law. By submitting a request using the button below, you will receive 3 months of service on a premium tariff with a minimum percentage (the connection itself is free):

When to switch to a new cash register

The timing of the transition to online cash registers depends on the taxation regime and the type of activity. Let us remind you that those who trade on the simplified tax system, OSNO and unified agricultural tax have been using online cash registers since mid-2017. If you are engaged in trade or catering on UTII and PSN and at the same time have employees, you need a cash register from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services yourself, then the deadline for switching to cash registers is July 1, 2019.

During the same period - from July 1, 2019 - everyone who provides services to the public under any taxation regime must switch to online cash registers with the issuance of a printed strict reporting form. For clarity, we present the features of using CCP in the table.

Requirements for the online cash register

What is an online cash register? The simplest explanation is a cash register that operates online, i.e. connected to the Internet. Information about the purchase is transmitted to the fiscal data operator, who sends confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.

• New cash registers must meet the requirements given in Article 4 of Law No. 54-FZ.
• have a case with a serial number;
• there must be a real time clock inside the case;
• have a device for printing fiscal documents (internal or external);
• provide the ability to install a fiscal drive inside the case;
• transfer data to a fiscal drive installed inside the case; ensure the formation of fiscal documents in and their transfer to the operator immediately after entering the data into the fiscal drive;
• ensure printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
• receive confirmation from the operator of receipt of data or information about the absence of such confirmation.

In addition, separate requirements are established for the fiscal drive itself (Article 4.1 of Law No. 54-FZ), which must:

• have a case with a serial number and manufacturer's seal and a non-volatile timer;
• provide information security fiscal data and its encryption;
• generate a fiscal attribute of no more than 10 digits in length for each fiscal document;
• ensure authentication of the fiscal data operator and verification of the reliability of his confirmations;
• create records in the memory of cash register equipment;
• comply with the information exchange protocols established by Article 4.3 of Law No. 54;
• have a document key and a message key of at least 256 bits in length;
• provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

The register of cash registers that meet the requirements of online cash registers and are allowed for use is published on the official website of the Federal Tax Service. Before you decide on your own which cash register (cash register) you can use, be sure to make sure that the selected model is in this registry.

Costs for online cash registers

The new cash register, as well as the implementation of changes adopted by the law on cash registers, will require certain expenses from sellers. Moreover, here it is necessary to take into account not only how much it costs online cash register, but also costs for the services of a fiscal data operator (FDO).

OFD is an intermediary that receives data from an online cash register via the Internet and then transmits it to the tax office. The operator can only be a specialized commercial organization, fulfilling the technical and information requirements of the Federal Tax Service. For violation of the procedure for data transfer, their safety and security, the OFD may be fined a large amount (from 500 thousand to 1 million rubles).

Naturally, operator services will cost money. To attract customers, most operators offer low tariffs for the first year of service - from 3,000 rubles for one device, i.e. The cost of services depends on the number of cash registers. In the future, it is expected that the service will increase to 12,000 rubles per month.

Please note: the fiscal data operator must be selected only from the official list posted on the Federal Tax Service website and having permission for such activities.

As for the costs of the device itself, if you already have one, it is possible that you can upgrade it rather than buy a new one. You can find out to what extent your cash register equipment complies with the mandatory requirements and the ability to install a fiscal drive instead of an ECLZ from the manufacturer or operator.

In the table we have given the approximate cost of expenses for an online cash register and the first year of their operation.

Thus, the replacement of cash registers occurs gradually. The final transition to online cash registers is expected to be completed in mid-2019.

To pay insurance premiums, taxes and non-cash payments, we recommend opening a current account. In addition, many banks provide preferential terms of service. Thus, for users of our website, Alfa-Bank provides 3 months of completely free service and free connection online banking.

Calculators