Models of online cash registers and fiscal data operators have become known. List of allowed online cash registers

With the onset of 2017, businessmen faced a difficult question regarding the choice of cash registers that would meet all legal requirements.

We will tell you what cash registers should be, what are their advantages, what models have already been approved and entered into the State Register, and we will also determine what equipment can be upgraded.


Attention!

The technical service center "META" is Evotor official service center and carries out warranty repairs and maintenance of Evotor cash terminals.

New generation cash registers connected to the Internet, according to 54-FZ - features and benefits

Undoubtedly, online cash registers will allow you to reach a new level of business. They not only simplify the work of specialists interacting with them, but also benefit customers in service.

Their main features and significant advantages are that:

  1. Their work uses cloud technologies. Devices connected to the Internet transmit information over the network to the tax office about completed transactions, for example, purchases in a store.
  2. They make the job easier . Check receipts can now not be printed on the printer, as the system itself will send it electronically to the client/buyer. If at the time of the purchase and sale transaction the cash register was not connected to the Internet, it does not matter - the saved information will be sent to the client later in the form, for example, by sms phone or email. The client will be able to verify the correctness of the data.
  3. The CCP facilitates the reporting process. Now there will be no need to send a fiscal report, since the information will be received directly through the OFD to the tax authorities. It will also be possible to track the proceeds through an online cash desk connected to the Internet.
  4. Online devices simplify the procedure of registration and registration. The entrepreneur does not need to visit the tax authority. It is only enough. You can also remotely re-register equipment, deregister cash registers.
  5. They do not require mandatory maintenance. Customers can cut their costs on this. But every manager knows that every year it is necessary to carry out maintenance of cash desks, change the ECLZ unit. New cash desks do not have this block, but there is one every 13 months, for small businesses - once every 36 months. You can contact . Specialists will carry out the work quickly and efficiently.
  6. Online technology is universal. You can use tablets that are connected to the Internet, as well as use other programs and applications that ensure stable, efficient operation of the cash register. For example, such as .
  7. Fraud and errors excluded. If there was a theft at the cash point or an error occurred during the calculation, the manager will know for sure about it. The system will inform him about it. Representatives of the tax inspectorate may also come with a check if they receive false information. Of course, this is a minus only for those who have something to hide.
  8. Online cash registers have a simple system. Any specialist can work on technology. An employee who worked with old equipment that has not been updated will also be able to master the new cash desk model.

As you have seen, cash registers will now be more advanced and modern. The installed software on many devices can be combined with various business programs - for example, or with My Warehouse applications and others. Together, they create ideal conditions for high-quality and efficient work of any organization.

ATOL SM-02PTK

Casby

KASBI FR - 01K

KASBI-03K-02

Shtrikh-M

SHTRIH-950K version 01

HAT-COMBO-FR-K version 01

Incotex

Mercury-114.1K

Mercury - 111K version 01

Elwes

Alpha

Arkus-D

AMS-100MK-01

AMS-110K version 01, 02

Guarantee

GARANT-K version 01

Orion

ORION 100K version 01, 02, 03

ORION-105K

ORION-110K

ORION-200K

ORION-FR01K

Helios

From among this technique, you can. Experts will advise you on all issues and help you choose the right and effective device.

Models of cash registers for revision under Federal Law 54, which are included in the State Register

Let's list the CCP, which can be upgraded, updated and made such

Manufacturer's name

Machine model that can be modified

Athol

Incotex

Mercury-119K

Since July 3, 2019, most organizations and individual entrepreneurs have switched to cash registers with the function of online data transfer to the tax service. The use of old cash registers was banned, and businessmen are fined 30,000 rubles for their use. But how to understand which CCP model can be used and which cannot? For these purposes, the Federal Tax Service of Russia maintains a special state register of online cash desks.

At the request of the new wording of Article 3 Federal Law No. 54-FZ dated May 22, 2003"On the use of cash registers in the implementation of settlements in the Russian Federation", the Federal Tax Service of Russia maintains a register of cash registers. In addition, the tax authorities maintain separate lists of fiscal drives allowed for use for these cash registers and data transmission operators with whom it is necessary to conclude contracts to start working with "smart cash registers". All these lists are publicly available on the official website of the Federal Tax Service.

Why do you need a register of online cash desks in 2019

As stated on the official website of the Federal Tax Service of Russia, cash registers (KKM) are special electronic computers, as well as complexes and individual computer devices that allow, when making settlements with buyers, to record, store and transmit online fiscal data to tax authorities through a fiscal data operator. In addition, the CRE must provide the ability to print fiscal documents on paper, in accordance with the rules established by Law No. 54-FZ and other regulations. From February 1, 2017, the tax service stopped registering old-style cash registers, although until July 1 last year, businessmen had the opportunity to use CREs registered earlier.

In order to separate old, prohibited models from new ones that are allowed for use, the Federal Tax Service maintains a register of cash registers online. At its core, this is a collection of information about each manufactured or imported copy of a model of cash register equipment that entrepreneurs have the right to use.

This list, which the tax authorities publish on their official website in a special section and regularly supplement (the latest list can be seen below in the article), contains the following information:

  • name of the model of cash register equipment;
  • details printed by a sample model of cash register equipment on a cash receipt;
  • name of the supplier of the cash register model and its location;
  • the date of issue and the number of the positive expert opinion of the expert organization on the compliance of the model of cash registers with the requirements of the legislation of the Russian Federation on the use of cash registers and the information contained in such an opinion;
  • date and number of the decision of the Federal Tax Service on the inclusion of a model of cash registers in the list of permitted cash registers.

As of June 06, 2019, the list of manufacturers of equipment permitted for use includes more than 131 companies. The list of cash registers included in the register-2018 is given in the table, which can be downloaded. The Federal Tax Service included each model in it by a separate order. Details of these documents can also be found in the table.

State register of cash registers for 2019 (as of June 4)

In order for organizations to quickly check the presence or absence of their model, without reviewing the entire register online of KKM for 2019, the tax authorities have created a special resource where you can perform such a check online. There you can also check the possibility of using a fiscal drive, the models of which are collected in a separate list. The online register of cash registers is updated automatically as new models are added to it.

The register of CCPs subject to modernization is more voluminous and is also constantly updated with new models. Here is the current list of old cash registers that are currently allowed to be modernized:

Name of manufacturer KKM Cash register model
Spark PRIM-07K version 02

PRIM-08TK version 0

PRIM-08TK version 04

PRIM-09TK version 01

PRIM-21K version 0

PRIM-21K version

PRIM-21K version 03

PRIM-88TK version 01

Athol FPrint-22K

ATOL FPrint-90AK

STC Alfa-Project IRAS 900K
Dreamcas VIKI Mini K

VIKI Print 57 Plus K

VIKI Print 80 Plus K

Orion Orion 100-K

Orion 105-K

Orion 110-K

Orion 200-K

Orion FR01-K

Incotex Mercury-115K

Mercury-130K

Mercury-180K

Mercury-119K

Mercury MS-K

RR-Electro RR-01K
Arkus-D AMS 100K
Accountmash EKR 2102K version 01

EKR 2102K version 02

EKR 2102K version 03

MINICA 1102K

MINICA 1102MK

Shtrikh-M HATCH-M-FR-C

HAT-MINI-FR-C version 01

HAT-FR-C version 01

HATCH-LIGHT-FR-K

HAT-M-PTK

HATCH-LIGHT-PTK

Pioneer engineering PIONEER-114K 7
Crystal Service Integration

PYrite FR01K 9

Yarus Ltd YARUS M2100K
TRINITY Retail-01К 6
NTC Izmeritel ELVES-MK 6

Online cash desks: register of the Federal Tax Service of fiscal drives and data transfer operators

In order to use a new generation of technology, it is not enough to have a modern device and software. The Federal Tax Service also registers fiscal accumulators, which must permanently store information about all transactions made using cash registers. Such drives have a certain service life, depending on the model, and are collected in a separate registry. The use of equipment that is not on the permit list is the same gross violation as working without a cash register.

In addition, "smart cash registers" do not have a direct connection with the tax authorities, all the transfer of information about cash payments and punched checks is carried out through individual operators. These are specially accredited organizations with which trading companies and individual entrepreneurs are required to conclude contracts and pay for their services. Accounting for such organizations is also kept by the tax service in a separate register. As of July 2019, there are 18 data transmission operators throughout Russia with which businessmen have the right to conclude an agreement and work:

  1. JSC Energy Systems and Communications;
  2. OOO Taxcom;
  3. Evotor OFD LLC;
  4. LLC "Yarus";
  5. LLC "PETER-SERVICE Special Technologies";
  6. Yandex.OFD LLC;
  7. LLC "Electronic Express";
  8. ZAO KALUGA ASTRAL;
  9. LLC "Tensor";
  10. KORUS Consulting CIS LLC;
  11. JSC "Tander";
  12. LLC Certification Center "InitPro";
  13. OOO GROUP ELEMENT;
  14. NVision Group JSC;
  15. PJSC Vympel-Communications;
  16. LLC "MultiCarta";
  17. Dreamkas LLC.

The data of these companies can be seen in the table.

Register of fiscal data operators

All decisions on the issuance and cancellation of permission to process fiscal data in accordance with Article 44 of Federal Law No. 54-FZ are made by the Federal Tax Service of Russia.

Acquainted with a complete list of online cash register models available on the FTS website. It currently contains 48 models as of today.

Information about ten new models of online cash registers has been added to the register

Order of the Federal Tax Service of Russia dated February 14, 2017 No. ED-7-20 / [email protected] the register of cash registers includes information on 10 new models ("POSprint FP510-F", "POSprint FP410-F", "ORION-100F", "Mercury-119F", "TREASURE FA", "SP402-F", "SP101-F", "SP802-F", "ChekVay77-F" and "ATOL 42FS"), which ensure the transfer of fiscal documents to the tax authorities through the operator of fiscal data.

From March 31, 2017, when selling alcoholic beverages (including beer), it is necessary to use cash register equipment, even if the organization or individual entrepreneur applies special regimes that give the right not to use cash registers until July 1, 2018 (UTII and PSN).

How to make an online cash register from an old cash register

Do not rush to buy new cash registers. First check with the manufacturer if it is possible to upgrade a CCP that you already have. If yes, then you have the right to use it after July 1, 2017 (letter of the Ministry of Finance of Russia dated September 1, 2016 No. 03-01-12 / VN-38831).

You can register a regular cash desk until February 1, 2017. You have the right to use it until July 1, 2017. After the organization is required to buy new cash registers or upgrade old ones. We learned from the manufacturers of cash registers that they are working on modernization. On average, it will cost 10,000 rubles. The refinement is enough for the company to use the cash register in 2017. But if the device is morally obsolete, then it is more profitable to buy a new one.

Note: What is the difference between an online cash register and a simple cash register?

The list of the first 20 online models is already there, the Federal Tax Service will replenish it. The table is below.

VIDEO How small businesses can start using online cash registers

Watch the video on youtube.com

The webinar is organized by SKB Kontur. Below is a video of this event. The following questions were discussed during the webinar:

  • What business categories are connected to online cash registers in 2018?
  • What are the requirements for CCT? How to upgrade receipt printers?
  • What are the penalties and sanctions for violations?
  • Which fiscal drive is right for your type of business?
  • How to issue checks and forms of strict accountability?
  • How to reduce the tax on the value of the cash register?

OFD: Connect to the service for working with online cash registers

Models of online cash desks included in the registry


No. p / pManufacturerTINCCP modelCCP model version number
1 Shtrikh-M LLC5024046846 HATCH-ON-LINE001
2 ATOL LLC5010051677 ATOL FPrint-22PTK063
3 OOO RR-Electro7725788470 RR-01F001
4 Shtrikh-M LLC5024046846 SHTRIH-LIGHT-01F001
5 Shtrikh-M LLC5024046846 SHTRIH-MINI-01F001
6 Shtrikh-M LLC5024046846 SHTRIH-FR-01F001
7 EVOTOR LLC9715225506 EVOTOR ST2F074
8 ATOL LLC5010051677 ATOL 11F067
9 ATOL LLC5010051677 ATOL 30F061
10 ATOL LLC5010051677 ATOL 77F069
11 7813230814 PIRITE 2F001
12 OOO "Drimkas"7802870820 VIKI MINI F001
13 ATOL LLC5010051677 ATOL 25F057
14 ATOL LLC5010051677 ATOL 52F064
15 ATOL LLC5010051677 ATOL 55F062
16 ATOL LLC5010051677 ATOL 90F072
17 Shtrikh-M LLC5024046846 SHTRIH-M-01F001
18 Shtrikh-M LLC5024046846 SHTRIH-M-02F001
19 OOO NTC Izmeritel5024054445 ELVES-MF001
20 Trinity LLC7721733600 RETAIL-01F001
21 OOO "Drimkas"7802870820 VIKI PRINT 57 F001
22 OOO "Drimkas"7802870820 VIKI PRINT 57 PLUS F001
23 Crystal Service Integration LLC7813230814 PIRITE 1F001
24 OOO RR-Electro7725788470 RR-02F001
25 Shtrikh-M LLC5024046846 SHTRIH-LIGHT-02F001
26 NTC Alfa-Project LLC7707546559 PTK "MSTAR-TK"004
27 NTC Alfa-Project LLC7707546559 PTK "MSPOS-K"002
28 NTC Alfa-Project LLC7707546559 PTK "ALFA-TK"001
29 NTC Alfa-Project LLC7707546559 PTK "IRAS 900 K"002
30 OOO "Yarus Ltd"7725688517 YARUS M2100F001
31 Pay Kiosk LLC7705721283 PAYONLINE-01-FA001
32 CJSC "CHETMASH"4632126284 EKR 2102K-F001
33 OOO "Drimkas"7802870820 VIKI PRINT 80 PLUS F001
34 Crystal Service Integration LLC7813230814 PIRITE 2SF001
35 OOO RR-Electro7725788470 RR-03F001
36 OOO RR-Electro7725788470 RR-04F001
37 7804067632 PRIM 07-F001
38 JSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 PRIM 21-FA001
39 JSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 PRIM 08-F001
40 JSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 PRIM 88-F001
41 Pioneer Engineering LLC7726739926 Pioneer-114F001
42 OOO "Yarus Ltd"7725688517 YARUS TF001
43 OOO "Drimkas"7802870820 Viki Tower F001
44 Shtrikh-M LLC5024046846 SHTRIH-MINI-02F001
45 CJSC "CHETMASH"4632126284 MINICA 1102MK-F784
46 Shtrikh-M LLC5024046846 SHTRIH-MPEI-F001
47 JSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 MK 35-F001
48 ARKUS-ST LLC7727295254 AMS-100F001
49 ASTOR TRADE LLC7708501582 Mercury-115F001
50 ASTOR TRADE LLC7708501582 Mercury-185F001
Show 72 more models

51 CJSC "Computer cash systems"7734134988 SPARK-115-F001
52 Pay Kiosk LLC7705721283 PAY VKP-80K-FA001
53 RP System LLC6164279384 RP System 1FA002
54 OOO Firma PILOT7713796596 POSprint FP510-F001
55 OOO Firma PILOT7713796596 POSprint FP410-F001
56 ORION UTAH TRADE LLC7720675560 ORION-100F002
57 ASTOR TRADE LLC7708501582 Mercury-119F001
58 LLC "TREASURE"7724389850 TREASURE FA076
59 Service Plus LLC7724892904 SP402-F001
60 Service Plus LLC7724892904 SP101-F001
61 Service Plus LLC7724892904 SP802-F001
62 Service Plus LLC7724892904 Checkway77-F001
63 ATOL LLC5010051677 ATOL 42FS077
64 Shtrikh-M LLC5024046846 SHTRIH-FR-02F001
65 Shtrikh-M LLC5024046846 SHTRIH-MOBIL-F001
66 OOO NTC Izmeritel5024054445 ELVES-FR-F001
67 Wincor Nixdorf LLC7707635872 WNJI-003F430
68 ISKRAService LLC6731066463 MICRO 35G-F001
69 LLC "Enterprise "MICROTECH"7729196202 PKTF001
70 Shtrikh-M LLC5024046846 NCR-001F001
71 OOO NTC Izmeritel5024054445 ELVES-MICRO-F001
72 ATOL LLC5010051677 ATOL 60F075
73 ATOL LLC5010051677 ATOL 15F078
74 OOO "Drimkas"7802870820 Dreamcas-F001
75 ASTOR TRADE LLC7708501582 Mercury-130F001
76 ASTOR TRADE LLC7708501582 Mercury-180F001
77 KIT INVEST LLC4004007928 Terminal-FA001
78 LLC "Kaluga Plant of Telegraph Equipment"4027106731 Casby-02F001
79 EVOTOR LLC9715225506 EVOTOR ST3F001
80 CUSTOM LLC7722380481 CUSTOM Q3X-F001
81 RP System LLC6164279384 RP System 1FS001
82 ARKUS-ST LLC7727295254 AMS-300F001
83 OPLAT-SERVICE LLC3123365751 UMKA-01-FA001
84 LLC "Repair and maintenance of cash register equipment"6234096588 MESHHERA-01-F001
85 JSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 PRIM 06-F001
86 6230085916 OKA-102F216
87 7722375107 ARS.MOBILE F001
88 INFORMATION PROTECTION LABORATORY LLC7720346630 K1-F001
89 TERLIS LLC7710212073 MÖBIUS.NET.H21-F470
90 Service Plus LLC7724892904 SP801-F001
91 Pay Kiosk LLC7705721283 NETPAY-FS001
92 OOO "France Informatic and Technology"7712086473 FIT-ONLINE-F101
93 TERLIS LLC7710212073 ZEBRA-EZ320-F470
94 TERLIS LLC7710212073 MÖBIUS.NET.T18-F470
95 UEB Technology LLC7723498341 AGAT 1F007
96 Advanced Trading Solutions LLC7722375107 ars.vera 01F001
97 Advanced Trading Solutions LLC7722375107 ars.evo 01F001
98 ASTOR TRADE LLC7708501582 Mercury-MF001
99 OOO NTC Izmeritel5024054445 ELVES-MINI-F001
100 ARKUS-ST LLC7727295254 AMS-300.1F002
101 CJSC "CHETMASH"4632126284 FELIX-RMF797
102 France Informatic and Technology LLC7712086473 FIT-NEWLINE-F102
103 ATOL LLC5010051677 ATOL 20F081
104 ATOL LLC5010051677 ATOL 50F080
105 OOO Firma PILOT7713796596 SKY-PRINT 54-F002
106 KIT INVEST LLC4004007928 KIT Online-F105
107 InfoOborona LLC7705801683 FN-1.online/FAS001
108 LLC COUNTING ANALYTICAL MACHINES6230085916 Oka MF517
109 RP System LLC6164279384 Cashier 57F001
110 ATOL LLC5010051677 ATOL 91F082
111 LLC NPO "GK PORT"5404060131 PORT-100F001
112 LLC NPO "GK PORT"5404060131 PORT-1000F001
113 LLC Scientific Research Institute Soliton0274051744 MT01-Soliton mPOS-F001
114 LLC NTC Alfa-Proekt7707546559 PTK "ALFA-TK-F"001
115 EVOTOR LLC9715225506 Evotor ST5F083
116 KKM ONLINE LLC7805699112 NEVA-01-F001
117 AZUR POS LLC7725375070 AZUR-01F001
118 ISKRAService LLC6731066463 MICRO 106-F001
119 RP System LLC6164279384 Kassatka-1F001
120 ATOL LLC5010051677 ATOL 92F084
121 ATOL LLC5010051677 ATOL 150F086
122 KIT INVEST LLC4004007928 KIT SHOP-F001

to the menu

From what period to apply online CCP


Start date of online CCP applicationWho appliesBase
July 15, 2016Organizations and entrepreneurs have the right to use online CCP on a voluntary basisP. 5 Art. 7 of the Law of July 3, 2016 No. 290-FZ
February 1, 2017 Organizations and entrepreneurs are required to use online CCP. Exception:
  • organizations and entrepreneurs on UTII;
  • entrepreneurs on a patent;
  • organizations and entrepreneurs in providing services to the population.
In addition, old devices that were purchased before February 1, 2017 can be used until July 1, 2017.
Items 3, 7 and 8 of Art. 7 of the Law of July 3, 2016 No. 290-FZ
July 1, 2018Mandatory to apply online CCP:
  • organizations and entrepreneurs on UTII that operate under paragraph 2 of the Tax Code of the Russian Federation;
  • entrepreneurs on a patent;
  • organizations and entrepreneurs in the provision of services to the population;
  • organizations and entrepreneurs who have the right not to apply CCP under the Law of May 22, 2003 No. 54-FZ (until it is amended by the Law of July 3, 2016 No. 290-FZ);
  • organizations and entrepreneurs who use vending machines
Art. 7 of the Law of July 3, 2016 No. 290-FZ

Note :
1. Individual entrepreneurs on a patent, organizations on UTII, until July 1, 2018, have the right to work without a cash register, subject to the issuance of a payment document (sales receipt, receipt, etc.) at the request of the buyer (clause 7, article 7 of the Law of July 3 2016 No. 290-FZ).
2. When providing services to the public, individual entrepreneurs and organizations until July 1, 2018 have the right to work without cash registers, subject to the issuance of printing BSOs (clause 8, article 7 of the Law of July 3, 2016 No. 290-FZ).

Note: Detailed table.pdf 117 Kb

From February 1, 2017, the Federal Tax Service registers only online cash desks

After January 31, 2017, the tax authorities register only online cash registers - those cash registers that have a fiscal drive and are able to transmit data on punched checks to the Federal Tax Service via the Internet. Another prerequisite for registering a CCP will be the existence of an agreement with a fiscal data operator (OFD), through which information will be transferred to the tax office.

From July 1, 2017, all organizations and individual entrepreneurs who are required to use cash registers will have to switch to online cash registers. This means that it will be impossible to use equipment that is unable to transmit information about punched checks online, and it will be impossible to work without an agreement with OFD.

The right not to apply online CCP

If the seller operates in a remote area from communication networks, the ban on registration of CCPs that do not provide data transmission via the Internet does not apply to him. True, for this the area must be included in a special regional register.

Note: Letter of the Federal Tax Service dated January 27, 2017 No. ED-4-20 / 1435

Now, if the cash register is installed in a settlement recognized by the regional authorities as remote and hard to reach, it is not necessary to conclude an agreement with the operator of fiscal data and connect the cash desk to the Internet.

The criteria for remote areas are established by Order of the Ministry of Communications dated December 5, 2016 No. 616. In particular, the population of such a settlement should not exceed 10,000 people.

Based on the approved criteria, local authorities should form lists of areas where it is allowed to use offline cash registers and make these lists freely available. For example, the relevant lists have already been prepared by the authorities of the Republic of Bashkortostan, the Chuvash Republic, the Lipetsk Region, and the Penza Region.

To date, in a number of subjects of the Russian Federation, lists of areas remote from communication networks have already been determined. The following acts have been adopted:
- Amur Region (Decree No. 38 dated January 27, 2017);
- Astrakhan Region (Resolution No. 31-P dated February 8, 2017);
- Bryansk region (order No. 32 dated January 31, 2017);
– Trans-Baikal Territory (Decree No. 19 dated January 31, 2017);
- Kirov region (Decree No. 43/52 dated January 31, 2017);
- Kurgan region (Decree No. 20 dated January 31, 2017);
– Lipetsk Region (Decree No. 35 dated January 31, 2017);
– Perm Territory (Decree No. 43-p dated February 9, 2017);
– Penza Region (Resolution No. 43-pP dated February 1, 2017;
- Rostov region (Decree No. 50 dated February 2, 2017);
- The Republic of Bashkortostan (Decree No. 1406-r dated 07.12.16);
– Republic of Komi (Decree No. 27 dated January 23, 2017);
– Tomsk Region (Decree No. 26a dated January 30, 2017);
- Chuvash Republic (Decree No. 28 dated February 3, 2017);
– Chukotka Autonomous Okrug (Decree No. 5 dated 11.01.17);
- Yaroslavl region (Decree No. 59-p dated February 1, 2017).

Note: Legal acts of the constituent entities of the Russian Federation

Important! If your locality is not on the local list or there is no such list in your region at all (and this means that there are no localities exempted from the use of online cash registers either), if you try to register an autonomous cash desk that does not provide data transmission via the Internet, you will be refused .

The right not to use online cash registers does not mean that you can work at the old checkout

From 07/01/2017, it is impossible to use old-style cash registers. Moreover, even to sellers operating in areas remote from communication networks.

Note: Information of the Federal Tax Service for the Vladimir Region

At the same time, if the cash register is used in a settlement that the local authorities recognized as remote and difficult to access, the seller is not required to conclude an agreement with the fiscal data operator and connect the cash register to the Internet, but must use a new cash register. Therefore, if your locality is on the list of areas where it is allowed to use offline cash registers, this does not mean that you can continue to use the old cash register. Even if the cash register operates offline, it must still meet the new requirements and must be included in the register of cash registers posted on the website of the Federal Tax Service.

Online cash desks in online stores

Depending on how the online store organizes the acceptance of payment for goods, it either needs to apply CCP or not. For example, the seller will not have to issue a check if payment is made through a payment agent. Or does the seller need an online checkout if the buyer pays for the goods of a third-party courier organization? Who should issue a receipt to the buyer: an online store or Yandex.Checkout? If the buyer from his card (account) transfers money for the goods through, say, Sberbank Online to the seller's electronic wallet - is this a cashless payment that does not require the use of CCP?

Note : Read the answers to these and other questions

When sending goods by cash on delivery, a cash receipt is issued by the post office

The organization sells goods by mail, sending them to the buyer cash on delivery (payment upon receipt of goods). Who in this case should issue a cash receipt - the seller or the post office that accepted payment for the goods? According to the Ministry of Finance, the post office should issue the check. Details are in the letter dated 09/15/17 No. 03-01-15 / 59689.

Cash registers are used without fail by all organizations and individual entrepreneurs in their settlements (paragraph 1 1 of article 1.2 of the Federal Law of 05.22.03 No. 54-FZ). This rule, as noted in the Ministry of Finance, also applies to agents who perform legal and other actions on behalf of the other party (principal). In addition, paragraph 12 of Article 4 of Federal Law No. 103-FZ of 03.06.09 “On the activities of accepting payments from individuals carried out by payment agents” explicitly states that payment agents are required to use cash registers.

In this case, the agent is the post office, which accepts payment for the goods sold. Therefore, as the Ministry of Finance concludes, when sending goods to the buyer by mail cash on delivery, CCP should use Russia.

How not to get Penalties for non-use of online CCP?

The entrepreneur will not be punished for not using the CCP if he did everything to comply with the law. It is necessary to prove that the reason for the violation was the lack of fiscal accumulators in the market, and not the inaction of the taxpayer. The proof may be a contract concluded before July 1, 2017 for the supply of equipment.

Despite the shortage of equipment, suppliers are recommended to conclude contracts for the supply of cash registers - this will give users a "legitimate" delay in the use of cash registers. And the sellers of fiscal equipment need:

  • Reassure customers who have already paid for our equipment. Inform them that they will not be penalized because they have proof of compliance with the law.
  • The contract for the supply of cash registers paid before July 1, 2017 will become an argument in favor of customers, and the Federal Tax Service will not consider them violators. For entrepreneurs, this is a great reason to hurry up and buy a cash register now.

How to issue a cash receipt when returning goods by the buyer

The cash receipt, which the seller draws up when the goods are returned by the buyer, must contain the sign “Return of receipts” and be printed on the cash register of the business entity (individual entrepreneur or organization) that accepted money from the buyer when selling the goods.

Paragraph 1 of Federal Law No. 54-FZ of May 22, 2003 lists the mandatory details that a cash receipt or a strict reporting form must contain. Among such details is a sign of calculation, which can be as follows:

  • "arrival" - receipt of funds from the buyer (client);
  • "return of income" - return to the buyer (client) of funds received from him;
  • "expense" - the issuance of funds to the buyer (client);
  • "return of expenses" - receipt of funds from the buyer (client), issued to him.

Therefore, when returning the goods by the buyer, he needs to issue a cash receipt (strict accountability form) with the sign “return of receipt”. At the same time, a cash receipt with a sign of a return of income must be generated on the cash register of that business entity (individual entrepreneur or organization) that accepted money from the buyer when selling the goods.

Cashier's check: what to indicate in the delivery trade

In the check of the CCP, you must fill in all the required details. One of them is the place (address) of the settlement. Moreover, it is necessary to fill in this field even for delivery and / or peddling trade.

Note: Letter of the Federal Tax Service dated 03.11.2017 No. GD-3-14 / [email protected]

If the cash receipt is issued by a "mobile" seller, it must indicate the actual address of the settlement.

When registering a CCP that is planned to be used for distribution and/or peddling trade, this feature must be indicated in the application for registration (put the code "1" in field 140). A cash register registered in this way can be used in a constituent entity of the Russian Federation that is different from the actual address of registration of the cash desk.

Owners of online cash registers do not need to keep a register of a cashier-operator

Decree of the State Statistics Committee of Russia dated December 25, 1998 N 132 "On approval of unified forms of primary accounting documentation for accounting for trade operations" approved the relevant forms of primary accounting documentation, including forms KM-4 (cashier-operator journal) and KM-6 (reference report cashier-operator).

Considering that Decree of the Goskomstat of Russia N 132 is not a regulatory legal act adopted in accordance with Federal Law N 54-FZ, it does not apply to the legislation of the Russian Federation on the application of CCP and, therefore, is not subject to mandatory application.

Such an explanation is given by the Ministry of Finance in letter No. 03-01-15 / 37692 dated 06/16/2017, answering the question about the need to use forms KM-4 and KM-6.

If the online cash register is broken when accepting Internet payments, proceed in one of the following ways (depending on the situation):

1. Payments are reflected both in the accounting program and in the fiscal accumulator. But part of the payments was not sent to the fiscal data operator. In this case, you need to get information from the fiscal accumulator about which checks were sent to the fiscal data operator and which were not. The manufacturer of the fiscal drive will be able to extract such information. Send unsent checks unloaded from the fiscal accumulator through the CCP office to the Federal Tax Service of Russia along with a statement about the current situation.

2. Data on settlements are reflected only in the accounting program of the organization, but did not get into the fiscal drive. In this case it is necessary:

  • punch correction checks with the sign of settlement "incoming" to account for the amounts received from buyers during the time when the cash register was not working;

    The types of online cash registers currently on the market must meet the new legal requirements. In this article, we will tell you how the new CCP differs and what it happens to be.

    Main innovations regarding the use of CCP since 2017

    For participants in the Russian market using cash or electronic means of payment, the changes made to the law “On the use of cash registers” dated May 22, 2003 No. 54-FZ are relevant. The innovations were introduced by the Law “On Amending...” dated 07/03/2016 No. 290-FZ and entered into force on July 15, 2016, since then, sellers could prepare morally and financially for the transition to new rules for using cash registers. The main innovations are:

    • Implementation of the transition to online cash desks, through which information on settlements will be automatically transferred to the tax office through a fiscal data operator (OFD).
    • The strict reporting form is equated to a cashier's check. Both types of documents are made only with the help of a new cash register and can be sent to the buyer by e-mail or phone. In addition, new mandatory details are introduced, for example, the name and quantity of goods, the VAT rate.
    • Treasurers, individual entrepreneurs on a patent and those who provide services to the public are also subject to the transition to online cash desks.
    • New ways to control the amount of revenue by the tax authorities, including the use of information about the status of bank accounts.
    • Registration of cash registers remotely, without visiting the Federal Tax Service, through a personal account on the tax website.

    Who should use online cash registers

    P. 1, Art. 1.2 of Law No. 54-FZ obliges all entrepreneurs and organizations to use new online cash registers if they are participants in cash settlements or electronic means of payment. Thus, all retailers, those who provide services to the public or are the performer of work, online stores and other market participants should update their devices.

    Note! You don't have to buy cash. It can be rented.

    We also remind you that the transition to the new rules took place on 07/01/2017. But small businesses that used to work without cash registers should have time to purchase online cash registers by 07/01/2018. Those who have received a deferment include moneychangers, owners of vending machines, persons providing services to the public, as well as individual entrepreneurs using patent taxation. The law also contains a list of those who are not required to apply any CCP (Article 2 of Law No. 54-FZ):

    • employed by the types of activities named in paragraph 2 of Art. 2 of Law No. 54-FZ (for example, sellers of retail markets, nannies, nurses, ice cream sellers in kiosks, repair of shoes and keys, etc.);
    • located in remote and hard-to-reach areas (the list of such territories is approved by the state agency of the constituent entity of the Russian Federation);
    • pharmacies and divisions of medical organizations selling medical supplies in rural areas where there are no pharmacies, and others.

    ATTENTION! Sellers of excisable goods and those who use payment terminals or vending machines should use online checkouts in any case.

    Main characteristics of online cash registers

    A feature of the new cash registers is that they must have Internet access to transfer sales data to the Federal Tax Service through a special organization, the fiscal data operator (OFD). In addition, online cash registers can send checks electronically to the buyer's mail or phone, these electronic documents have the same effect as paper ones. The online cash desk must be equipped with a fiscal drive. This device allows you to record fiscal data in encrypted form without the possibility of their correction, store data in compressed form for a long time, decrypt data, interact with the OFD to confirm receipt or non-receipt of information. Also, new checkouts should be able to print a QR code on the check, with which the buyer can check all the information about the purchase. Detailed requirements in the CCP are listed in Art. 4 of Law No. 54-FZ.

    Find out how the clock should be set in the CCP.

    List of cash registers allowed as of 2017

    The list of permitted online cash desks is published on the website of the Federal Tax Service, it can be found at the link.

    In order for the cash register to be included in the official register, the manufacturer must submit an appropriate application for examination of the declared CCP model. Verification of the declared apparatus is carried out by an expert organization, which is also approved by the state agency and included in a separate register of such organizations. On the basis of an expert opinion, a certain model enters the register of authorized cash registers. Fiscal accumulators also undergo a similar check and are included in the register published on the website of the Federal Tax Service.

    Various types of online cash desks since 2017 can be found on sale. In the CCP register mentioned above, for example, the field of activity for which a particular device is suitable is indicated. Depending on the type of business, the device is equipped with the functions of printing certain details on a cash receipt. Also, depending on the type of activity, you can choose a cash desk of a suitable size, power, print speed, etc. Let's analyze what conditions the choice of online cash desks may depend on, classifying them in the next section.

    Classification of cash registers

    The classification of various types of online cash registers can be represented as follows:

    1. By type of equipment:

    • push-button cash desks;
    • online registrars (connect to a computer and work through a program, for example, 1C);
    • online terminals (miniature computers, as a rule, already with a program and a built-in printer).

    The first option of the cheapest cash registers is suitable for small businesses with a range of less than 50 items and a small number of receipts per day (no more than 100), since such cash desks require downloading data on the range, price, etc. from a computer, which is difficult with a large number of items sold goods, information on which may constantly change. Such cash registers also take up little space. There are cash registers with very small dimensions, suitable for carrying by couriers or for traveling sales.

    In addition, if a CCP user is an individual entrepreneur on the simplified tax system, UTII, patent, unified agricultural tax, he can also save on the cash register, because until 02/01/2021 he does not need to indicate the name and quantity of goods on the receipt or BSO. The absence of this function will also reduce the cost of the new device. At the same time, it is necessary to take into account the fact that after 4 years an update or replacement will still be required, and it may be more profitable to purchase a more functional cash register now.

    The second and third options are suitable for stationary trading with more than 150 checks per day. They are mainly equipped with automatic check cutter, print fast, withstand a large load of checks per day and have a powerful processor.

    2. For participation in accounting automation:

    • with the ability to upload data to 1C;
    • with the ability to upload data only in a tabular form.

    3. By adapting to the requirements for alcohol sellers:

    • with reference to EGAIS;
    • without reference to EGAIS.

    4. By print speed:

    • fast (needed in stores with high traffic);
    • slow (suitable for the service sector, where the flow of customers is small, for small stores).

    5. By type of communication module, to connect to the Internet:

    • WiFi;
    • Ethernet cable;
    • SIM card of the telecom operator;
    • through a computer already connected to the Internet.

    Results

    The choice of an online cash desk depends on many parameters of the organization. It is also worth considering the ways of business development, expansion plan, increase in sales, so as not to sell too cheap. But before buying a new cash register, you should check whether it is possible to upgrade the old one and what will be more profitable.

    You can find a large amount of information about CCP in the section of our website.

    Changes to Federal Law 54-FZ have led to the need to install cash register equipment that meets modern technical requirements. Cash desks should be able to connect the data collection and transmission unit to the IFTS in direct mode with Internet access.

    Features of the commissioning of online cash registers

    Registration of old-style cash registers ceased from the beginning of February 2017, and most entrepreneurs were required to switch to the use of cash registers with the possibility of sending data from July 2017. Organizations on UTII and IP on a patent, for which the use of cash desks was not mandatory, must switch to a new payment acceptance system from July 2018.

    In order to clearly regulate the use of cash registers, the Federal Tax Service created a list of online cash desks that are allowed to operate. Models of cash registers that are not included in this list are prohibited from use. From July 1, 2017, only the cash desks indicated in the register of the tax service can be used (you can download it below). You can check your cash register in the list through a special service on ]]> the website of the Federal Tax Service ]]> .

    The requirements for the new type of cash registers are as follows:

    1. The ability to issue both paper checks and send their electronic copies to the addressee.
    2. Providing communication with the operator and the ability to transfer information to him online.
    3. Ability to generate a barcode with information about the purchase.
    4. Ability to transfer information about communication failures and system errors to the IFTS.

    The list of permitted online cash desks is formed by the tax service. The register contains descriptions of models and their characteristics, as well as data of an expert opinion on the suitability of the cash desk for use and permission from the Federal Tax Service to be included in the list of authorized cash registers. When buying a cash register, the business owner must check it against the registry in order to avoid problems with its registration and use in the future.

    There are also sets of equipment for the improvement of old cash registers. If the cash desk is subject to revision in accordance with the new requirements, then after the installation of equipment for data transmission, it can be used in the future.

    Types of online cash desks

    The list includes many varieties of cash registers. When choosing a suitable technique, it is necessary to be guided by the purpose of the CCP and the list of functions that it can perform. It became possible to integrate data into 1C, carry out analytics of sales volumes, match new cash registers with EGAIS.

    There are the following types of online cash desks:

    • Push-button devices (suitable for mini-enterprises),
    • Registrars with the ability to connect to 1C,
    • Terminals with a full range of functions and software.

    When automating accounting, there are cash desks with uploading directly to the 1C program, there are cash desks with uploading data in the form of a spreadsheet document. Sellers of alcoholic beverages purchase cash registers linked to EGAIS. The speed of printing in the devices is also different. For the service sector, slower (and usually cheaper) models than for the supermarket will do.

    Connecting to the network is carried out in different ways:

    • Mobile Internet (CRE with a SIM card)
    • wifi,
    • cable internet,
    • Connected to a computer with Internet access.

    Since 2017, types of online cash desks have been modernized to meet modern market conditions. When choosing a CCP, entrepreneurs are guided not only by the price of the device, but also by its usefulness for the enterprise as a whole. Now these are no longer just cash registers, but multifunctional devices for accounting and data analytics. And, on the contrary, for small businesses with small turnovers, there are very simple models, without a large number of functions, which allows owners of micro-enterprises to save on innovation. In the future, individual entrepreneurs are going to give a deduction for the purchase of new cash registers in order to reduce their costs.