Application of CCP from July 1. Online cash desks: who, how and when should use them. Checkout service procedure

The beginning of next year will be a kind of milestone for everyone who works with cash registers. The thing is, finally the law on online cash registers has been adopted since 2017(dated July 3, 2016 No. 290-FZ). It has been in effect since mid-July.

We already wrote about the entry into force of the law and the transition to online cash desks in the article "". However, additional questions are sent to us on the site. In this regard, we have prepared this article, in which we will take a closer look at some aspects of the transition to online cash registers.

starting points

We note right away that the online box office included in several laws. They will begin to act gradually, but the main watershed between the old and the new order falls on February 1, 2017. So that you do not confuse anything in new law on online cash registers from 2017, the main terms are shown in the table.

Read also Is the seller entitled to issue an online cash register to the courier?

We also note that fines for general violations of the new procedure and conditions for the application of the CCP (part 4 of article 14.5 of the Code of Administrative Offenses of the Russian Federation) will begin from February 2017. So - get ready. Moreover, administrative responsibility in this area has been replenished with as many as 13 new compositions!

On a note: new law on online cash registers implies that any CCP is equipped with an online element for "communication" with the tax authorities.

Online cash registers for UTII and PSN

Businessmen on a patent, as well as firms and individual entrepreneurs on the "imputation", for the types of activities that fall under UTII, are allowed to make payments without cash desks, including with an online element. In this case, there is a mandatory requirement: it is necessary, at the request of the buyer or client, to issue a document confirming the acceptance of money for work, service. True, this happiness will last only until July 1, 2018. So, do not relax, special regimes! And it's not latest news about online cash registers For you.

From February 1, 2021, merchants on a patent, “simplified”, unified agricultural tax, “imputation” will have to reflect the name of the product (work, service) and its quantity on the cash receipt and BSO. The only exceptions were individual entrepreneurs selling excisable goods.

Online cash register is the household name for cash registers, the new requirements for which were established by the law of July 3, 2016 No. 290-FZ: “cash equipment - computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through the operator of fiscal data and the printing of fiscal documents on paper in accordance with the rules established by law Russian Federation on the use of CCT.

What are online checkouts for?

The site of the tax department is full of lengthy discussions about the benefits of online cash registers. We agree that for the tax authorities, the widespread introduction of online cash registers is a storehouse of information about taxpayers. And what is the use of businessmen and accountants?

According to the assurances of the Federal Tax Service, online cash desks will reduce the number of cash discipline checks - they will not come to everyone at random, but only to those who have aroused suspicion, for example, by frequent cancellation of checks or issuance of a check in excess of 100 thousand rubles. at a time or within a few minutes. So accountants should be more careful about cash payments, so as not to get into the “black list” of inspectors.

The online cash desk will help the business owner to control outlets and sales volume - through the personal account of the CCP and the personal account of the OFD.

And with a reduction in the cost of ECLZ tapes, the cash register will become cheaper to maintain. In addition, the use of online cash registers allows you to refuse to issue a number of cash documents and registers - read more below.

Online cash desks will help out merchants on the Internet - by law, a check must be issued within 5 minutes after making a purchase. If you have an online store in Moscow, and your buyer is in Murmansk, then either the courier who will bring the goods to the buyer will transfer the check, or the check will have to be punched in advance and put in the parcel - but then the online store will violate the law. With online cash registers, the receipt will be prepared electronically directly on the site and sent to the buyer's email address.

Who and when should switch to online cash registers

Officials have planned a smooth transition to online cash registers. Moreover, those taxpayers who were previously exempted from this need by the law will also have to use the new cash registers.

So, you can switch to online cash registers on your own initiative now - if you have run out of ECLZ of a conventional cash register, then there is no point in installing a new ECLZ - in the middle of 2017, everyone who now uses cash registers should use online cash registers:

Completely freed from innovations those who provide small household services (babysitters, receiving glass containers), sellers of certain goods (newspapers, ice cream, seasonal vegetables, kvass from tanks) and residents of hard-to-reach regions without the Internet - each subject of the Russian Federation will determine such places independently. Full list those who are released, see paragraph 2 of Art. 2 of Law 54-FZ (as amended on 01/01/2017).

How much does an online checkout cost

You can buy a new cash register, or you can upgrade an existing one - add a fiscal drive. Specify the cost of upgrading the existing cash desk in the central heating service - for example, the price of updating the Mercury 115K CCP is 12 thousand rubles.

Read also

The minimum price of an online cash register is 14 thousand rubles. (Atol 90F), for the installation of a new CTO cash desk they take from 1 thousand rubles. The list of CCPs allowed for use is available on the website of the Federal Tax Service.

If you accept both non-cash and cash payments, then you need an online cash desk with a terminal for bank cards, for example, FPrintPay-01PTK - its cost is 29,450 rubles.

Please note: prices for online cash registers from some manufacturers have increased over the past 2 months. In addition, new cash desks are still in short supply. If possible, buy or order a new CCP in advance.

In addition to the online cash register, you will need to conclude an agreement with a fiscal data operator (OFD) - it will transfer data from the cash register to the tax office (Clause 2, Article 4.5 of Law No. 54-FZ as amended on 01/01/2017). The Federal Tax Service recommended setting the price for the annual OFD service in the amount of 3 thousand rubles, and posted a list of operators on its website, at the moment there are 5 of them:

Every 13 months, you need to change the fiscal accumulator in the online cash register - it costs 6 thousand rubles, you can replace it yourself or in the central service center. Firms on the simplified tax system, UTII, PSN (except for those who work with excisable products) are required to change the fiscal accumulator every 36 months (clause 6 of article 4.1 of law 54-FZ as amended on 01/01/2017).

The online cash desk does not work without the Internet - some cash registers have a slot for a SIM card, others work both via Wi-Fi and via a wired connection. So, add to the cost of servicing the online cash register the cost of an Internet connection (if your company does not have one) - from 200 rubles. per month.

Attention: interruptions in the Internet connection are not critical - the fiscal drive stores information for 30 calendar days and when the connection is restored, transfers it to the tax office.

In total, one cash desk will cost at least 18 thousand rubles, and then companies on the OSN will pay 9 thousand rubles every year. for an agreement with OFD and a fiscal accumulator, for special regimes spending is lower - 3 thousand rubles. per year and another 6 thousand rubles. – when changing the drive 1 time in 3 years.

There is good news - the Government is considering a bill on a tax deduction for the purchase of online cash registers (draft law dated 08/31/2016 w/n, letter of the Ministry of Finance of the Russian Federation dated 11/16/2016 No. 03-01-15 / 67327). If the bill is adopted, then individual entrepreneurs on UTII and PSN will be able to reduce the tax payment by 18 thousand rubles. - this is the amount of tax deduction offered by officials. The deduction can only be used during 2018. If the amount of the deduction is more than the imputed tax or the cost of the patent, then it can be transferred to another (for scammers) or another patent - if the individual entrepreneur has several of them on the PSN.

We register the online cash desk with the tax office

The tax authorities insist that it is preferable to register an online cash register, register cooperation with the OFD and change the fiscal drive in personal account KKT on the website of the Federal Tax Service. In the personal account of the taxpayer, you have a section "Cash equipment" - there you need to register an online cash desk. For individual entrepreneurs, the personal account of the Federal Tax Service is connected to the public services portal - if the account for public services is fully confirmed, then the personal account is ready for use.

For actions in the personal account of the taxpayer, an electronic signature is required. If you do not have it, you need to take care of this issue and purchase it.

How to connect online cash register:

* do not forget to deregister the old cash register after registering online cash register.

To register an online cash register, in the “Cash equipment” section on the website of the Federal Tax Service, you need to select the “Registration of cash equipment” item. There you fill out an application for registration of an online cash register indicating its technical data and information about the company. In the Registration Report section, enter the registration data received on the cash register itself - the manufacturer's support service or the CTO will tell you more. You sign the application with an electronic signature and send it to the tax office. Within 5 days, a CCP registration card will appear in your personal account. If everything was done correctly, an inscription will appear opposite the information about the online cash register: “KKT is registered”.

Similarly, you can register a cash desk through the OFD - learn more from your operator.

By law, you can also submit a paper application to your tax office, but the procedure has not yet been regulated and the application form has not been approved (clause 1, clause 10 of article 4.2 of Law 54-FZ as amended on 01/01/2017).

After registering an online cash register, it can be used for settlements with the population and counterparties.

How to manage online cash register

The main change in accounting when switching to online cash registers is that you can not fill out a unified primary document for registering the receipt of money from the population:

• KM-1 “Act on transferring the readings of summing money counters to zeros and registering KKM control counters”;
• KM-2 "Act on taking readings of control and summing cash meters upon delivery (sending) of KKM for repair and upon its return to the organization";
• KM-3 "Act on the return of funds to buyers (clients) on unused cash receipts";
• KM-4 "Journal of the cashier-operator";
• KM-5 "Journal of registration of indications summing cash and control counters of KKM, working without a cashier-operator";
• KM-6 "Help-report of the cashier-operator";
• KM-7 "Information on the readings of KKM meters and the organization's revenue";
• KM-8 "Journal of calls of technical specialists and registration of work performed";
• KM-9 "Act on checking the cash register".

About this letter of the Federal Tax Service of Russia dated September 26, 2016 No. ED-4-20 / [email protected] and the Ministry of Finance of the Russian Federation dated September 16, 2016 No. 03-01-15 / 54413.

This is logical - why keep it, for example, if all the same indicators are recorded in the personal account of the cash register on the website of the Federal Tax Service (and in the personal account of the OFD - if the operator provides such an opportunity).

Together with online cash desks, an accountant will use 2 more additional types of checks:

• correction check - punch it when you find, for example, unaccounted for revenue in the amount of excess cash over CCP data for that day;
• a check with a sign of return of receipt - it should be issued both when returning cash for a product or service, and when returning money to the buyer's bank account.

The cash book, credit and debit orders will be issued in the same order.

Documents and information requested by the tax authorities will only need to be transferred through the personal account of the CCP on the website of the Federal Tax Service (clause 4, article 5 of Law 54-FZ as amended on 01/01/2017).

Before starting settlements with customers, the cashier generates a report on the opening of the shift, upon completion of settlements - a closing report. More than 24 hours cannot elapse between these reports (clause 2, article 4.3 of Law No. 54-FZ as amended on 01/01/2017). Usually, a mechanism for controlling the time between reports is already built into the cash register and the cash register is able to independently display a report on the closing of the shift. If this did not happen, the tax authorities will be punished for violating the procedure for generating a closing report as for violating the rules for applying CCP. The amount of sanctions - from one and a half thousand rubles. for the head of the company and from 5 thousand rubles. on the taxpayer.

If you started using an online checkout, then you issue a paper check to the buyer upon purchase, plus specify whether he needs a check in electronic form. If yes, then send it to the buyer's e-mail. In accounting, electronic checks received from a counterparty are equated to paper ones (Article 1.1 of Law 54-FZ as amended on 01/01/2017).

Visually, checks issued online by CCPs will differ from regular checks: new checks have 21 mandatory details instead of 7, as it was before (Clause 1, Article 4.7 of Law 54-FZ as amended on 01/01/2017). The main difference is the appearance of a QR code on the check, thanks to which the buyer will be able to find out additional information about the company that issued the check.

Changes will also occur with forms of strict reporting - they can only be printed through an automated system for BSO or provided in electronic form, the clause on the possibility of printing forms in a typographical way has been excluded from the legislation.

What happens if you do not use the online checkout

If you are required to use a cash register at work, but are afraid to switch to online cash registers and work after 07/01/2017 at the old cash register, the tax authorities will issue a warning. Or they can impose a fine - from one and a half thousand rubles on an official and at least 5 thousand rubles. for a company/IP. Do not use cash registers, although you must - you will receive a fine of at least 10 thousand rubles. for an official and at least another 30 thousand rubles. to a legal entity / individual entrepreneur. You will get caught with this violation again and the amount of settlements past the cash desk will be more than 1 million rubles. - the official will be disqualified, and the activities of the company / individual entrepreneur will be suspended for a maximum of 90 days. A complete list of penalties for violations of the procedure for applying CCP is in Art. 14.5 of the Code of Administrative Offenses. The limitation period for violations of the order of work with the cash register is the same - 2 months (clause 1, article 4.5 of the Code of Administrative Offenses of the Russian Federation).

Hello dear readers! In this article, we will analyze one more point on working with new online cash registers, namely, how to switch to them. For those who are not yet familiar with this issue, we advise you to read the article about.

Today you will learn:

1. Who and in what terms is obliged to switch to online cash desks;
2. How to make the transition - step by step instructions;
3. Where to look at registers of cash registers and fiscal drives.

Since the beginning of this year, the topic of online cash desks among entrepreneurs has been ranked first in the list of priority problems. So, everyone understands that sooner or later everyone will have to switch to new cash desks. The main reference date for most businesses is July 1, 2017, for some, mainly small businesses, the transition is delayed until July 1, 2018.

Terms of transition to online cash desks

The process of transition to new cash desks was initially divided into several stages, the first of which have already passed.

Let's analyze them using the following table:

So, old-style cash desks have already ceased to register and entrepreneurs are faced with the task of changing old cash desks to new ones. There are several months left for this, as July 1, 2017 is just around the corner.

For some, the transition period may come even earlier! From March 31, 2017, those who sell alcoholic products can only do so using a cash register. In this case, the taxation regime, even if it is or for which there is a delay, does not matter. In this scenario, the delay until 2018 ceases to apply. Until July, it will be possible to work at the existing old-style checkout, from July there will have to be a new one - everything is according to the standard scenario.

How to make the transition to online cash registers? How to think over the plan of your actions? Our step-by-step instructions will help you with this.

Step-by-step instructions for switching to online cash registers

We will break the whole process of changing the old-style cash desk into several steps. So, you should start with preparatory activities, then purchase a new device or upgrade the old one, and, finally, register the new CCP with the tax authorities.

Step 1: We study the law on the use of cash registers and establish whether you need to use a cash register in your activities, and also when exactly this obligation to use it comes.

If from the middle of 2017 - there is not much time and work should begin on replacing the cash desk right now, if from 2018 - measures to replace cash registers can be postponed for the time being.

Step 2: We will find out whether it is possible to upgrade the existing CCP to the new requirements.

If it is impossible to upgrade or you did not have a cash register initially, then you need to look at the list of equipment that meets the new requirements of the law and choose the model that suits you. With these questions, you can contact the manufacturers of CCPs or the technical service center with which you work.

Some models of cash registers cannot be upgraded, some do not yet have an upgrade kit. In the second case, such an upgrade kit can be waited if it is reasonable and you have confirmation from the manufacturer that it is being developed and will be released soon.

Step 3: Determine what is more appropriate for you: buy a new cash register or upgrade the old one?

The decision must be made primarily based on the estimated costs. It is logical that you should choose a cheaper option. But the cost is not always decisive, other factors can also influence, for example, the number of cash desks that need to be changed, the features of the activity, and further business development plans.

If you have several cash registers that need to be replaced, for example, in different outlets, then it makes sense to schedule their modernization and replacement.

Step 4: We buy either a new cash register or a kit for upgrading an existing device.

Plus, you should purchase the necessary cash register software. On these issues, you will be advised by the seller of cash registers.

Step 5: We deregister the old cash desk even if we only upgrade it to new requirements.

After 07/01/2017, all old cash registers that have not been deregistered by the owners will be automatically deregistered as not meeting the requirements - be careful and do not delay the process of replacing cash registers.

Step 6: We bring the cash registers into condition for a new registration.

For those who bought a new cash register, it is necessary to install the device itself, update the software, provide other technical issues (access to the Internet, etc.). For those who modernize the old-style cash register, after removing the equipment from the register, it is necessary to install the upgrade kit, remove the ECLZ and replace it with a fiscal drive, update the software.

Both the manufacturer's representatives and the technical service center with which you have previously worked can help in installing the upgrade kit.

Step 7: We conclude an agreement with a fiscal data operator (abbreviated OFD).

This requirement is mandatory; without it, the Federal Tax Service will not register your cash register.

OFD - an intermediary between the seller and the tax authorities, which ensures the transfer of data on revenue. Only a Russian company that has a permit for such activities can act as an OFD.

Step 8: We put a new / updated cash register on record with the tax office.

Here the sequence of actions looks like this:

1. We draw up and submit an application for registration of CCP. This can be done either online through the CCP office on the website of the Federal Tax Service (an electronic signature is required), or in paper form at any tax office (previously you could only go to your own).
2. The tax office tells you the registration number of the CCP, which will not change during the entire period of using the device.
3. You write this number to the fiscal drive. You will also need to specify other data, for example, the name of the organization or full name of the individual entrepreneur and other details. After filling in all the required information, you need to generate a registration report and submit it to the tax office. This can already be done in three ways: on paper, electronically through the CCP office or through the OFD. These actions must be carried out no later than the business day following the day of receipt of the registration No. from the tax service.
4. Within 5 working days, the tax authorities register the cash register and send you a registration card. You receive it through the KKT or OFD office in electronic form, if you need a paper version, contact the tax office, where you should print it out.

Step 9: The cash desk is installed and registered, you can work on it.

Registers of cash registers and OFD

The website of the Federal Tax Service has a special section dedicated specifically to online cash registers. We recommend that you familiarize yourself with its contents, there you can find a lot of useful information. For example, check the presence of a cash register in the CCP register, which meets the new rules and is approved for use, as well as look at the list of accredited OFDs in order to select the operator that suits you.

1. Register of cash registers;
2. Register of fiscal drives;
3. OFD register.

With the help of them, you can check the accuracy of the information provided to you by the sellers of cash registers and companies offering OFD services, so as not to run into unscrupulous counterparties.

In July 2016, amendments to the law on KKM dated May 22, 2003 No. 54-FZ came into force, and now all organizations and individual entrepreneurs need to. How this transition takes place, who it will affect, what the new cash registers are like - we will tell in our article.

What is a cash register with online data transfer

Online cash registers allow tax authorities to instantly receive information about the cash transactions of an individual entrepreneur or company. A new type of cash register must have a built-in fiscal drive in which data is protected from changes, connect to the Internet, generate a paper and electronic check, contact the operator of fiscal data, print a QR code on the check, transfer electronic copies of checks to the operator and the buyer.

You can buy a new cash register with such functions - on an online cash register, the price starts on average from 14,000 rubles, for fiscal drives from 7,000 rubles. But for those who want to save their money, some "old" existing cash registers can also be upgraded to online cash registers. Such models, both new and old with the possibility of improvement, are listed in a special register approved by the Federal Tax Service.

fiscal operator

In order to transfer information about transactions carried out through online cash desks to the IFTS, it is necessary to conclude an agreement with an accredited fiscal data operator (Article 4.6 of Law No. 54-FZ). These are organizations located on the territory of the Russian Federation and have received permission to process fiscal information. The decision to issue or cancel a permit for the operator's activities is made by the tax service (Articles 4.4., 4.5 of Law 54-FZ).

The website of the Federal Tax Service maintains ]]> a register of fiscal data operators ]]>, which lists all accredited organizations.

For each punched check, the online cash register generates a fiscal sign that is sent to the fiscal operator, where it is stored, in return the seller receives a unique check number, and all information about the completed sale is sent to the IFTS. In fact, the fiscal operator is an intermediary between the online cash register and the Federal Tax Service.

Registration of CCP

One of the advantages of introducing online cash registers is the simplification of the procedure for registering them with the Federal Tax Service. An application for registration or re-registration of KKM can now be submitted not only on paper, but also in electronic form without visiting the inspection (Article 4.2 of Law No. 54-FZ).

Registration of cash registers online is carried out on the website of the Federal Tax Service in the personal account of the taxpayer in the section "Cash equipment". For this you need:

• fill out and send an application to the IFTS in a special form,
• after checking the received data, the IFTS will assign a registration number to the online cash register, which should be entered into the fiscal drive along with information about the organization or individual entrepreneur, and generate a registration report at the checkout,
• complete the registration of the cash register by adding the data from the registration report to your personal account.

If everything is done correctly, the date of registration and the expiration date of the fiscal accumulator will appear in your personal account.

Who switches to online cash registers: stages

The law provides for a phased transition to online cash registers from 2016 to 2018. Voluntary data transfer began in July 2016, and it was allowed to register old-style cash registers until 02/01/2017.

From February 1, 2017, the registration of old cash desks has been discontinued, but until July 1, 2017. you can still work with cash registers without a fiscal drive, as well as re-register them and remove them from the register. Tax authorities now register only new online cash registers.

Since March 31, 2017, a special rule has been in effect for those who sell alcohol products at retail, including beer: regardless of the applicable taxation system (including UTII and a patent), the use of cash registers has become mandatory for them. Moreover, those who previously worked without cash registers must install cash registers that meet the new requirements of the law on online cash registers from 2017, because it is impossible to register old models of cash registers from February 1, 2017 (clause 10, article 16 of the law of November 22 .1995 No. 171-FZ).

From July 1, 2017, it will be possible to use only new-style cash registers, except for those for whom the transition to online cash registers has been extended until July 1, 2018. From July 1, 2018, absolutely all individual entrepreneurs and organizations using cash payments and settlements bank cards, must switch to the new KKM-online. This includes those who previously could not use CCP, but now they will lose this right:

• UTII payers,
• IP on a patent,
• Individual entrepreneurs and organizations that draw up BSO when performing work and providing services to the population,
• sellers of lottery tickets and stamps,
• sellers of goods through vending machines.

For individual entrepreneurs applying a patent or UTII, the draft amendments to the Tax Code of the Russian Federation provide for a tax deduction for cash register equipment, which may be applied from 07/01/2018. So far, the changes have not been adopted and exist only in the draft law, but if they are approved, such a deduction may amount to 18,000 rubles.

Work without new cash registers in 2018 will still be able to:

• those who are located in a remote area where the Internet connection is not available, which means that the transfer of fiscal data online is also impossible. Such persons can use KKM, which are not online cash desks, by issuing a paper check to customers. The list of hard-to-reach areas is established by the regional authorities (clauses 3 and 7 of article 2 of Law No. 54-FZ);
• Individual entrepreneurs and organizations engaged in shoe repair, key making, etc.;
• pharmacies in rural feldsher points;
• public transport drivers when selling tickets;
• Individual entrepreneurs and organizations selling newspapers and magazines in kiosks, ice cream, draft drinks, milk and kvass from tankers, live fish, selling at markets and fairs, peddling, as well as selling seasonal vegetables and fruits at junctions (paragraph 2 of article 2 of the law No. 54-FZ).

Penalties for online cash registers since 2017

In 2017, there are updated fines for violators of cash discipline, and the period during which such persons can be held accountable has been extended to 1 year (Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

• For the use of outdated KKM models, a warning or a fine follows - for an organization 5000-10,000 rubles, for individual entrepreneurs 1500-3000 rubles.
• A sale without a cash register will cost legal entities 75-100% of the outstanding amount, but not less than 30,000 rubles, and an individual entrepreneur will pay 25-50%, but not less than 10,000 rubles. For a repeated such violation and failure to carry out a total of more than 1 million rubles, the seller's activity is suspended for a period of up to 90 days.
• For an unissued check, both paper and electronic when using online cash registers, a warning or a fine of 10,000 rubles follows. for organizations and 2000 rubles. for entrepreneurs.

More merchants should use online checkouts from 2018. Officials have amended the law on cash registers and supplemented the list of those who must switch to a new cash register. First of all, the amendments affected sellers of UTII and patents.

Important news: From January 1, 2019, it will be more difficult for companies to work with online cash registers without violations. Because of this, you will have to urgently reformat the cash registers. About this already.

Who needs online cash registers in 2018

Recall that the transition to the new technology began in 2017. Almost all companies and entrepreneurs already use cash desks with the ability to send information on checks to tax authorities online. Exceptions were made for the payment, provided that the buyer is given a payment document (sales receipt, receipt, etc.) upon request. Under the same condition, entrepreneurs on a patent were also released. This was the first stage - from February 1, 2017.

Another large group of sellers who were allowed not to switch to online cash desks are companies and individual entrepreneurs that perform work or provide services to the public. They have the right to work without a cash register, subject to issuance. This was already the second stage of the transition from July 1, 2017.

The third stage fell on July 1, 2018. From this moment on, CCPs are required to apply companies on UTII that operate in the field of retail trade and catering. Also, the obligation arose for entrepreneurs on UTII or a patent for the same activity, but with one condition - they have hired personnel.

Companies and individual entrepreneurs that provide catering services and that have employees are also required to switch to new online cash registers from July 1. But most of all, it was with the transition to updated equipment from sellers who use in the calculations electronic means payment (online banking, mobile banking, electronic wallets). The exception is those who and those who.

« It was assumed that from July 1, 2018, the transition to online cash registers would be completed, but some businessmen were given a delay until July 1, 2019. Who should switch to online cash registers from July 1, 2018, and who can postpone the transition for another year, see the table.»

Important: the Federal Tax Service cancels tax reporting

Entrepreneurs on the simplified tax system who use online cash registers will be exempted from filing tax returns. This is a new grandiose project that is being launched by the Federal Tax Service. We've got the details.

The transition to the new rules of work will be gradual. It is planned to be completed no earlier than 2020. The first to be exempted from tax reporting are entrepreneurs on the simplified tax system with an object of income who conduct retail trade. According to them, it is easiest to trace the chain of control over the goods, the Federal Tax Service noted. If the experiment is successful, companies will start to connect to it.

How some cheated with old cash registers

The easiest and cheapest way that some sellers have used is not to punch checks or issue check surrogates to customers. It looks like the same check, only it was punched at the checkout, which is not registered with the Federal Tax Service, although the ECLZ brand is pasted on it. Unscrupulous employees of the CTO could for 500 rubles. “forget” to stick a protective seal on the cash desk so that the seller can take out the ECLZ and punch checks uncontrollably.

A more complicated and expensive way is to reflash the cash register. For example, install a program, thanks to which some checks will be registered at the ECLZ, while others will not. An additional technical device was sometimes proposed as a "useful" appendage to a "malicious" program. For example, a hidden button under the cashier's foot. I pressed the button - and the check did not register. For hacking a CCP, they asked for 20,000-30,000 rubles.

Will it be possible to cheat in new KKT

Of course, there are craftsmen who will try to hack online cash registers. But it will be much more difficult to do this, as the information security technique has changed. If you do not delve into the terms, then we can say that it is much more difficult to deceive a fiscal accumulator than an ECLZ. Cash desk models enter the register of the Federal Tax Service after they pass three stages of verification, one of which is carried out according to an openly published methodology. The OFD monitors the fact that the company sends reliable information to the Federal Tax Service. People's control will also be connected. To do this, the Federal Tax Service is already developing an application for smartphones, which will determine in seconds that the buyer is holding a real check or a flimsy letter.

What is special about CCP, look at the diagrams and tables.

How to work with electronic cash registers

The Federal Tax Service is responsible for online cash registers

The law has benefits for companies from hard-to-reach, remote and remote areas. Officials responded.