Presumably new cash registers in 2016 may appear in all retail outlets in Russia. This bill was put forward for discussion back in June 2015. If it is adopted, then a real revolution will occur among cash registers. The new technology assumes the presence of electronic checks, the data from which will be sent directly to the tax service.

New cash registers in 2016

The media says the following about the innovation: starting from the New Year, entrepreneurs will be required to issue an ordinary check to the buyer, and, if necessary, transfer it via e-mail to the tax authorities.

If the project will receive approval President, it will be ready to come into force on January 1 next year. Old cash registers will not disappear from the shelves: they can be used until the end of registration, but this period should not be more than seven years.

An electronic check has visible advantages is that it will automatically save all purchase data and can never be lost, unlike its paper counterpart. This will help in resolving many controversial issues between the seller and the buyer.

Testing new technology

The government has already tested the new cash registers in practice. On a voluntary basis in an experiment Several thousand organizations from the Moscow and Kaluga regions, as well as from the Republic of Tatarstan, agreed to participate. This experience lasted during the second half of 2013. During this period, firms were equipped with 4,000 new cash registers. In the course of their work, they issued about 17 million checks worth more than 13 million rubles.

According to preliminary data in Moscow, the new cash register system operated in such large stores and retail chains as “M. Video”, “Dixie”, “Azbuka Vkusa”, “Perekrestok”, “Metro Cash and Carry” and others. The Federal Tax Service computer center became the body that processes all received data.

All participants in this experiment noticed that when using the new cash register, there was a significant saving of money and time on servicing and checking cash registers.

Of course, the new technology requires many more improvements, in particular the development improved software. The price of the electronic chip was never announced, so during the experiment it was provided to companies free of charge. Even under this condition, it can be revealed that servicing each device will cost less by about 7 thousand rubles. For example, the M.Video company will be able to save about 14 million rubles from this.

However, many entrepreneurs are concerned question of cost new equipment, because they will not receive it for free, as during the experiment. In this case, only large companies will be able to afford such a “luxury”.

Single digit fine

Payments must be made only using a cash register, otherwise the company faces a serious fine. They say that in this case the law will apply much stricter. When amending the Code of Administrative Violations, a fine is established equal to the entire amount of payment that was not cleared through the cash register. Such punishment can await both individuals and legal entities.

Currently, the Code provides for fines for non-compliance with trade standards and requirements in the amount of 30 to 40 thousand rubles for legal entities and in the amount of up to 2 thousand rubles for citizens. It is believed that these fines do not have proper efficiency, because their amount is very small compared to the income of entrepreneurs.

The fact of evading the use of a cash register is considered to be the case when the machine did not record payment data and did not forward it to the tax service. If the entrepreneur does not provide the inspection with the required sales receipt or even uses old-style devices, then he will not avoid a fine.

Without Internet connection

If in some regions there is no Internet connection, then the government allows in this case not to use new cash registers with the function of transmitting information. In populated areas without Internet connection, it is provided settlement certificate, which any buyer can request.

Cash registers are not provided for the sale of drinks, ice cream, newspapers, etc. They are included in the so-called preferential list. However, this rule does not apply to trade at fairs and markets.

Introduction of new technology

• Online cash register model (about 45 thousand rubles);
• Connecting the Internet to the installation site of the machine;
• Prepayment for maintenance services by Federal Tax Service operators;
• Maintenance, drawing up a contract.

The new equipment will have an EKLZ-4 unit installed. It can last about 3 years when taking into account continuous operation. All cash registers will be required to pass registration in the State Register even before sending them to the company. Each car will have its own serial number. The company must ensure that the Internet operates uninterruptedly. To do this, it is advised to buy a GSM amplifier or use satellite equipment.

Conclusion

Will there be new cash registers from the beginning of 2016 everyone is organized or not - we will find out very soon. For some this will be deplorable news, but for others it will ensure fair and legal trade.

The procedure and rules for the use of cash registers in the Russian Federation since 2003 have been regulated by Law 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using payment cards.” The need for changes in the use of cash register equipment has been brewing for quite some time, and business representatives, officials and suppliers of cash register equipment have spoken about this.

In 2015, preparation and discussion of amendments to the current law on cash registers began. Until the end of 2015, events developed rather sluggishly, but already at the beginning of 2016, namely on 01/09/2016, bill No. 968690-6 On amendments to the Federal Law “On the use of cash register equipment when making cash transactions” was registered and sent to the Chairman of the State Duma cash payments and (or) settlements using payment cards" and certain legislative acts of the Russian Federation (on improving the legal regulation of the procedure for using cash register systems). This bill was adopted by the State Duma in the first reading on 02/26/16, four months later (06/10/2016) the law was adopted in the second reading, and already on 06/14/2016 it was adopted by the Duma in the third reading.
The implementation of the changes outlined in the bill is designed for a fairly long period of time; it is planned to be implemented in stages.

What will change?

The main and most important innovation in the law on cash registers is that information about each check issued will be transmitted to the tax office. Thus, they will have to work online, i.e. Must be connected to the Internet. The transfer of data to the tax office will not occur directly, but through the so-called fiscal data operator, with whom you will need to enter into an agreement, naturally not free.

The cash registers themselves will also change; instead of the now familiar ECLZ, a fiscal storage device will be installed inside the cash register, just like the ECLZ, with a limited period of use. To transmit information about checks online, the cash register must be equipped with technical means for Internet access, such as a GPRS modem, wifi module or Internet port. New cash register equipment is being actively developed by cash register suppliers; we will talk about all new models appearing on the market here.

Changes in the law on cash registers will affect the interaction of trade organizations with tax authorities, for example, such a procedure as registering a cash register will take place online, which should significantly simplify the process of registering a cash register with the Federal Tax Service.

The requirements for cash receipts and the procedure for issuing them to customers will change. The number of mandatory details that must be present on each check will increase. In addition to issuing a check on paper, the new law will oblige the seller to send the buyer a check electronically to the email address specified by the buyer, although only at the buyer’s request.

Online cash registers became a novelty in 2016 with the introduction of amendments to the Law of the Russian Federation “On the use of cash register equipment...” dated May 22, 2003 No. 54-FZ. In July 2019, the 3rd wave of transition to online technology begins. From now on, almost all taxpayers are required to use updated models of cash registers. Who is obliged to use online cash registers and who has the right not to install them, read the material below.

How the law of May 22, 2003 No. 54-FZ was amended

The main amendments to the Law of the Russian Federation dated May 22, 2003 No. 54-FZ were introduced by the Law of the Russian Federation “On Amendments...” dated July 3, 2016 No. 290-FZ. There are quite a lot of them, and in relation to a number of issues they significantly changed the meaning of many provisions of the text of the old version of Law No. 54-FZ.

The main amendments were those that changed:

1. An idea of ​​the cash registers used in payments.

If previously the cash register was simply a stand-alone device or connected to a local network, protecting the sales data entered into it for the period from changes, now it should become a device connected to the Internet and capable of transmitting information about each sale in real time (online) to the tax authority. Unofficially, such cash registers began to be called online cash registers.

2. Requirements for the technical characteristics of the cash registers used (online cash registers).

For them, the presence of EKLZ and fiscal memory has become unnecessary, but the presence of a fiscal drive capable of storing sales data, protecting it from changes and transferring it to the Federal Tax Service is mandatory. The fiscal drive must be replaced as it fills with information. Just like the cash register itself, each drive for an online cash register must be registered with the tax office. At the same time, the registration procedure has been simplified, becoming electronic.

For instructions on registering online cash registers, see.

3. Approach to the design of BSO.

The form of this document, which could be created manually by filling out the form, has disappeared. BSO, issued on an automated device, which is an analogue of an online cash register, has become mandatory. Thus, information about sales made with the registration of BSO is also promptly received by the tax authority. Essentially, this innovation made it mandatory to use a cash register (its equivalent) for persons who were previously exempt from using it due to their registration of a BSO.

4. The form of documents created by an online cash register or its equivalent.

As before, these devices must perform a printing function to issue a paper receipt or BSO. But at the same time, these documents will be stored in electronic form.

5. A set of mandatory details indicated in the cash receipt or BSO.

It has become wider and more detailed. For example, an indication has been added to the taxation system used by the seller, the place of sale (which can be not only a postal address, but also a website address), email addresses of the seller and buyer (for checks issued electronically), the serial number of the fiscal drive used, QR- code, list of goods and services.

See also:

• “The Federal Tax Service has approved the format and details of the new cash receipt”;
• "Nomenclature in online cash registers."

6. Composition of persons not obliged to use cash register systems in calculations.

Persons appeared who both expanded the list of those organizations and individual entrepreneurs that were exempt from using cash register machines by the old version of the law dated May 22, 2003 No. 54-FZ, and who were excluded from it. In particular, as mentioned above, persons registering sales through BSO were deprived of the right not to use an analogue of an online cash register.

In addition to the amendments made in the law of May 22, 2003 No. 54-FZ, the law of July 3, 2016 No. 290-FZ also made adjustments to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, significantly increasing the amount of liability for non-use of cash registers (clause 2) and adding 2 more points to this article:

• clause 3 - in relation to a repeated violation with a significant amount of settlements without cash register;
• clause 4 - regarding the use of an online cash register that does not comply with the legally established requirements for it or is used in violation of the procedure for registering a cash register.

Is it really necessary for all businesses to operate on an online cash register?

According to the new version of the law dated May 22, 2003 No. 54-FZ, there is still a circle of persons who are exempt from the obligation to use CCP. Of these, such right continues to be reserved for sellers:

• newspapers, magazines and related products through kiosks;
• securities;
• travel tickets for public transport in the cabin of this transport;
• ice cream and draft soft drinks;
• goods sold at fairs, retail markets and exhibitions;
• milk, kvass, live fish from tankers;
• seasonal vegetables, fruits and melons;
• meals intended for students and teachers of educational institutions during classes;
• goods in remote and hard-to-reach territories (according to the list approved by the region);
• pharmaceutical products in rural paramedic and paramedic-obstetric centers.

Additionally, the right to not use CCP is granted to organizations and individual entrepreneurs:

• providing shoe repair and painting services;
• manufacturing and repairing metal haberdashery and keys;
• caring for children, the sick, the disabled and the elderly;
• selling handicrafts made on their own;
• those who plow gardens and cut firewood;
• providing porter services;
• those who rent out their own housing - this applies only to individual entrepreneurs.

In addition, the circle of persons for whom the use of paper BSOs until 07/01/2019 is permissible includes those organizations and individual entrepreneurs that perform work for the population. Previously, this concerned only services for the population.

The uncertainty regarding the use of cash registers for online payments has been resolved. For such calculations, cash registers also became mandatory. They cannot be used only in payments made via the Internet between organizations, between individual entrepreneurs or between an organization and an individual entrepreneur.

The following are excluded from the number of persons exempt from the use of CCP:

• organizations and individual entrepreneurs providing services (work) for the population with the registration of BSO, due to the emergence of the need for them to use devices similar to online cash registers for registration of BSO;
• UTII payers;
• Individual entrepreneurs using the patent system;
• selling lottery tickets and postage stamps at face value;
• selling tea products on trains;
• trading through vending machines.

Despite the fact that the new version of the law dated May 22, 2003 No. 54-FZ excludes the above-mentioned persons from those not obliged to use cash registers, they remain exempt from using cash registers until July 1, 2019 (clauses 7-9, 11 of Article 7 of the law dated 07/03/2016 No. 290-FZ). That is, the law sets a longer period for them to switch to using an online cash register than for people who have previously used cash registers.

Who should switch to online cash registers from 07/01/2019 read.

Entry into force of changes based on years: from 2016, from 2017, from 2018, from 2019

Not all amendments made by Law No. 290-FZ dated 07/03/2016 came into force on the effective date of this law (07/15/2016). By year, the mandatory start of their use is distributed as follows:

• In 2016 (from July 15, 2016), an expanded list of persons entitled to not use cash registers is in effect. Additionally, the obligation to use cash registers for online payments arose, it became possible to use BSO when performing not only services, but also work for the population, and penalties for non-use of cash registers were tightened.
• In 2017, registration of old-style cash registers ceased (from 02/01/2017) and the use of such cash registers (from 07/01/2017), however, this does not apply to those persons who lost the right to exemption from the use of cash registers, but received the opportunity to use it until 07/01/2018 .
• In 2018 (from July 1, 2018), the use of an online cash register became mandatory for some persons who had the right to a longer transition period before starting to use cash register systems.
• In 2019 (from July 1, 2019), all persons who had a deferment in accordance with the Law “On Amendments...” dated November 27, 2017 No. 337-FZ are required to use online technology.

Thus, the obligation to use an online cash register in 2019 will occur for almost all cash settlements.

For information on where you can get recommendations on choosing a new cash register, read the article “The second issue of the newsletter dedicated to the transition to online cash registers has been released” .

When will online electronic cash register become mandatory for a store?

The date on which the obligation to use an online cash register at a store arises depends on whether it belongs to the circle of persons exempt from the use of cash registers:

• If the obligation to use cash registers existed, then the online cash register had to be used from 07/01/2017. Before this date, it is possible to use the old cash register.
• If there was an exemption from the use of cash registers (use of UTII, individual entrepreneurs working on a patent), but as amended by Law No. 290-FZ dated July 3, 2016, the right to it was lost, then you can take advantage of the deferment granted to start working with the cash register. In this situation, the start date for the mandatory use of the online cash register was 07/01/2018.

Results

The provisions of the Russian Federation Law dated July 3, 2016 No. 290-FZ, which amended the content of the Russian Federation Law No. 54-FZ dated May 22, 2003 regarding the circle of persons required to use cash register equipment and the technical requirements for this equipment, come into force at different times. This circumstance led to the fact that the use of online cash registers for a larger number of retailers became mandatory from the second half of 2017, and persons who previously had an exemption from the use of cash registers, but lost it with the advent of the Russian Federation Law of July 3, 2016 No. 290-FZ, has the right not to use online cash registers until 07/01/2019.

Starting in July 2016, it was introduced new edition of law 54-FZ about the use of cash register equipment. This law implies the use of online cash registers by individual entrepreneurs starting from February 1, 2017.

The law that was amended includes:

1. Mandatory indication of the value added tax rate and product items in receipts issued to customers.
2. At the client's request, the check must be sent electronically.
3. Permission to use only new models of cash registers. They must have a function that transmits data to the tax office.

Who should use CCP

If an entrepreneur used cash registers, he will continue to do so. Changes in this matter concern requirements for equipment models.

In addition, the legislation implies the introduction of new schemes for interaction with the tax service. Those who may not yet resort to using cash register equipment can have time to prepare for this procedure.

Today it is still possible to work as before. Online cash registers will be required to be used by those who use the single tax on imputed income, starting in July 2018. Please note that the use of such equipment Not recommended relegated to the background, since closer to the date of mandatory availability of an online cash register, all entrepreneurs will begin to resolve this issue. As a result, time will be spent on implementing innovations a lot more.

The legislation of the Russian Federation obliges entrepreneurs to generate strict reporting forms in electronic form, starting only next year. Until July 2018, you can work as before. In order for it to appear ability to print forms, you should use a variety of cash register equipment that has automated system for BSO.

Please note that the procedure for using the new procedure for issuing checks does not in any way depend on the field of activity in which the entrepreneur works.

Many people conducting business activities in the field of providing vending services for the sale of goods are also interested in the law on cash registers. It should be noted that vending machines can operate without cash register equipment. They will be required to print receipts that confirm the purchase. In accordance with the legislation on online cash registers, this will also happen next summer.

Information about new models

The need to use new equipment gives rise to a logical question: Is it possible to modernize equipment that is outdated? It should be noted that the answer is more likely yes than no.

The fact is that the services of companies have already appeared that specialize in modifying cash registers in accordance with established requirements. In order to accurately understand whether it is possible to modernize the cash register, you need to know the model of the cash register.

The same applies to cost of new equipment. There are many models of modern devices on the market. They may differ from each other by manufacturer, build quality, and characteristics. In addition, the unstable situation with the US dollar exchange rate against the national currency contributes to the fact that prices change regularly.

Nuances of installation and use

The pretty good news for entrepreneurs is that To compensate for the purchase of new equipment, a tax deduction will be made. Its amount is 18,000 rubles. The draft law has already been published by the Ministry of Finance. The document states that this opportunity will be provided to those entrepreneurs who register the cash register before July 2018.

A question often arises regarding contacting a technical service center to register a new type of cash register. A person has the opportunity to independently make registration of purchased equipment.

Speaking about the maintenance of devices, it is entrusted directly to manufacturers. This eliminates the need to regularly send equipment to service centers, as well as to have it “sealed.”

Speaking about the period of validity of the fiscal drive key for those companies that operate on a common tax payment system, we are talking about the period up to 13 months. Speaking about small businesses, the deadline is 36 months. For sellers of excise products, regardless of the form of tax payment used, the deadline is 13 months. The owner of the cash register must be able to on one's own replace the fiscal drive.

The requirement of the current legislation does not allow the possibility of setting up the transfer of data to the OFD immediately from the cash register, eliminating the need to run a fiscal registrar. This is one of the legal requirements. If you trade at a retail price, you must use equipment with a module installed in it that transfers data.

Maintenance of equipment that becomes obsolete must still be performed. The legislation on online cash registers states that until July 2019 it is necessary to carry out maintenance of cash register equipment in accordance with the regulations.

Transfer of information to the Federal Tax Service through the OFD

Today, there is already official information regarding fiscal data operators. It can be found on the website of the Federal Tax Service. However, the base is not fully formed. By connecting to any of the operators that have permission from the Federal Tax Service, you will see opportunity to work in accordance with new legislation.

Price for operator services will not be fixed. Each operator will be able to install it independently. In general, if you compare the prices offered today, you will notice that they are at the level of 3,000 rubles per year for one of the cash registers that has been connected. Regardless of the location of the entrepreneur, it is possible to produce conclusion of an agreement with the operator.

You should know that the user. Thus, if in the locality from which work is carried out there are interruptions in the operation of the Internet, the entrepreneur will be directly responsible for this.

It should be noted that all these problems should be anticipated in advance and an additional channel should be available to provide access to the network. Information about a check that has been “punched” must reach the operator within the period up to 30 days. If this does not happen, then the cash register will stop functioning.

If a company or individual entrepreneur operates in an area that is remote or difficult to access, then it is possible not to use online cash registers. This is provided for by innovations in legislation. However, today there is still no list of those settlements in which this is allowed.

Conclusion

Despite many conversations around innovations in legislation, it is said that something critical happened it is forbidden. Individual entrepreneurs are given a sufficient amount of time to install new cash registers or modernize old ones.

In addition, the tax service will compensate you in the amount of 18,000 rubles for the purchase of new equipment. If you resolve the issue in a timely manner, you can be sure that no problems with the tax authorities will arise in the future.

Tax authorities, when implementing control functions in the field of using cash register equipment (hereinafter referred to as CCT), are guided by the use of a risk-based approach, which, under the current regulatory framework, allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38% and at the same time increase their performance from 54 to 86 percent.

At the same time, the current level of technology development makes it possible to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by global experience.

In order to improve the current order - costly, labor-intensive and administratively inconvenient - the idea of ​​reforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) settlements using payment cards” and certain legislative acts of the Russian Federation came into force .

The law provides the following main provisions:

1. Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
2. The ability to carry out all registration actions with cash registers and other legally significant document flow regarding the use of cash registers through your personal account on the website of the Federal Tax Service of Russia.
3. Production of cash receipts and strict reporting forms exclusively by cash registers with the possibility of sending them electronically to the customer's subscriber number or email. The strict reporting form is equivalent to a cash receipt.
4. The use of cash registers in the provision of services, as well as by payers of the single tax on imputed income and patents.
5. The use of a fiscal drive (analogue of a secure electronic control tape) with the possibility of its independent replacement once every 3 years by UTII and patent payers, as well as the service sector. The deadline for using the fiscal accumulator is not limited by law.
6. Maintenance is not necessary to register a cash register with the Federal Tax Service of Russia.
7. Examination of manufactured cash registers and technical equipment of fiscal data operators.
8. Instance-by-instance accounting by the Federal Tax Service of Russia of manufactured cash registers and fiscal drives in the form of registers.
9. Possibility of using CCP in offline mode under certain conditions.
10. New forms of control measures, the ability to request information on accounts from banks during operational checks.
11. Smooth and gradual transition to a new procedure for using CCP. Thus, from July 15, 2016, it is possible to voluntarily switch to the new procedure; from February 1, 2017, registration of cash registers will be carried out only according to the new procedure, and from July 1, 2017, the old procedure will cease to apply. At the same time, service sector enterprises, owners of vending machines, as well as persons applying patents and UTII, that is, for small businesses that were not obliged to use cash registers, will have another whole year to switch to the new procedure; for them it becomes mandatory from 1 July 2018.

The main provisions of the proposed system are:

1. Transfer of information on settlements in electronic form to the tax authorities through a fiscal data operator.
2. Electronic registration of cash registers without visiting the tax authority and without physically presenting the cash register.
3. Construction of a system for guaranteed detection of violations based on automated analysis of information on calculations, identification of risk areas for committing offenses and conducting targeted effective checks.
4. Involving buyers in civil control.

To test the proposed technology, an experiment was conducted in accordance with the Decree of the Government of the Russian Federation dated July 14, 2014 No. 657 “On conducting an experiment in 2014 - 2015...” using the technology of transmitting information about settlements to the tax authorities.

The objectives of the experiment are to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transmission technology, as well as the technical capabilities of operating cash register systems and information transmission technology.

The experiment was carried out over six months from August 1, 2014 in four constituent entities of the Russian Federation: Moscow, Moscow region, Republic of Tatarstan and Kaluga region.

The experiment showed both the financial efficiency of the technology for transmitting information on settlements for organizations and individual entrepreneurs when switching to the proposed procedure for using cash register systems, and the ease of use of such technology. At the same time, the technical capabilities of operating the technology for transmitting information about calculations have been proven.

Taxpayers of various types and scales of activity took part in the experiment: both large retail chains and individual entrepreneurs. At the same time, along with taxpayers required to use cash registers, taxpayers who are not required to use cash registers, for example those working in the service sector, took part in the experiment.

The experiment was completed on February 1, 2015, however, at the request of taxpayers who participated in the experiment, by Decree of the Government of the Russian Federation dated June 3, 2015 No. 543, they were given the right to register cash registers and work using new technology until the end of 2015. By Decree of the Government of the Russian Federation dated December 22, 2015 No. 1402, experiment participants were given the right to use CCP using new technology until the end of 2016.

To date, 3.5 thousand units of cash register equipment have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.

What advantages does the new technology provide? First of all, it allows a bona fide cash register owner to:

1. reduce annual costs for CCP;
2. get a tool with which he can monitor his turnover, indicators, and better control his business in real time;
3. be able to register a cash register through the website of the Federal Tax Service of Russia without physically submitting it to the tax authority;
4. use modern electronic devices – mobile phones and tablets – as part of the cash register;
5. get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
6. work in a fair, competitive business environment by preventing unscrupulous taxpayers from illegally minimizing their tax obligations and unfairly gaining a competitive advantage.

The new technology provides citizens with additional protection of their rights as a consumer due to the ability to:

1. receive an electronic receipt from the fiscal data operator and (or) in your email;
2. You can quickly and conveniently check the legality of a cash receipt yourself using a free mobile application and, if any questions arise, immediately send a complaint to the Federal Tax Service of Russia.

From the point of view of the state, the legalization of retail trade and the service sector is expected and, accordingly, an increase in tax revenues, as well as optimization of labor costs through the transition to electronic registration and focusing the attention of tax authorities on risk areas.

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