Those organizations and individual entrepreneurs who use cash or payment when selling goods, works, services bank cards, for complete accounting of revenue, they are required to use cash register equipment. However, some categories, including “imputed” ones, were allowed to work without a cash register (Article 2 of Law No. 54-FZ of May 22, 2003). Last year's changes, introduced on July 3, 2016, to the law on cash registers No. 54-FZ, significantly expanded the circle of persons required to use new cash registers, including those working on UTII. In this article we will look at whether the use of CCT is mandatory for UTII in 2017, and what awaits the “imputed” in the near future.

Use of CCT for UTII

The methodology for calculating the “imputed” tax is such that your real revenue when determining tax base, organizations and entrepreneurs operating under the UTII regime are not taken into account. Therefore, the use of cash register for UTII is voluntary, cash register can be installed and used as desired for internal control. At complete absence for cash payments, the “imposer” should not use cash registers at all.

The transition of all taxpayers, without exception, to online cash registers will be completed on July 1, 2018, and it is from this date that the use of cash registers will become mandatory for “imputed” people. In 2017, there is no such obligation for UTII.

However, now UTII payers need to take into account one more very important innovation: from March 31, 2017, cash registers are required to be used by everyone who sells beer and other alcohol at retail (including in the catering industry), regardless of the tax regime they apply ( Clause 10, Article 16 of the Law of November 22, 1995 No. 171-FZ). This means that the use of cash registers in 2017 for UTII in this case is mandatory from March 31, 2017. Moreover, the cash register must meet the new requirements of Law No. 54-FZ, since the old cash registers (without Internet access) from 02/01/2017 g. cannot be registered.

Can an LLC on UTII operate without a cash register?

An LLC not engaged in the sale of alcohol on UTII can operate without a cash register in 2017, but must comply with certain legal requirements.

Thus, when providing services to the population in cash and with bank cards, cash registers can not be used only on the condition that the individual client is given a form strict reporting(check-printing machine receipt for UTII, receipt, transport ticket, coupon, etc.). In order to be valid as a cash receipt, the BSO must meet the requirements of Government Decree No. 359 dated 05/06/2008 and have all the necessary details, including:

• name, number and series of the form,
• name of the organization, or full name. IP, TIN, location,
• type and cost of service,
• date and amount of payment,
• Full name and the position of the responsible person, signature and seal.

Until July 1, 2018, an LLC on UTII can operate without a cash register and issue supporting documents (BSO) at the request of the client when carrying out all types of “imputed” activities specified in clause 2 of Art. 356.26 Tax Code of the Russian Federation.

KKM for individual entrepreneurs on UTII

Entrepreneurs on the “imputed” market, just like LLCs, are not required to use cash registers in their activities until July 1, 2018. At the same time:

• Individual entrepreneurs “imputed” must issue printed BSOs when providing services to the population;
• KKM for individual entrepreneurs on UTII in 2017 are mandatory only for sellers of alcohol. They must begin using online cash registers from March 31, 2017.

Fines

New fines for non-use of cash registers have already been in effect for UTII payers since 2017 (Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• non-use of cash registers will result in legal entities paying 75-100% of the amount that did not pass through the cash register (but not less than 30,000 rubles), for individual entrepreneurs - 25-50% (but not less than 10,000 rubles);
• if a similar violation is repeated within a year, if the cash register does not pass through the cash register in the amount of 1 million rubles, the activities of individual entrepreneurs and legal entities are suspended for a period of up to 90 days;
• the use of an outdated cash register after 02/01/2017 entails a warning or a fine of 1,500 to 3,000 rubles. for individual entrepreneurs and from 5,000 to 10,000 rubles. for legal entities.

Results

These rules apply to everyone who applies UTII in 2017. The innovations of Law No. 54-FZ provide for a gradual universal transition to online cash registers; even the “imputed” cannot avoid this in the near future. The introduction of cash registers from 2017 for UTII is not envisaged - their transition to new cash registers has been postponed until July 1, 2018. The exception is alcohol dealers on the “imputed” market, who have been using cash registers since March 31, 2017. Other taxpayers (on OSNO, “simplified” and Unified Agricultural Tax) should begin working with online cash registers as early as July 1, 2017.

Hello, dear readers! In this article, we’ll look at one more point about 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 is obliged to switch to online cash registers and within what time frame;
2. How to make the transition - step-by-step instructions;
3. Where to view registers of cash registers and fiscal drives.

Since the beginning of this year, the topic of online cash registers has been high on the list of priority problems for entrepreneurs. So, everyone understands that sooner or later everyone will have to switch to new cash registers. The main target date for most businesses is July 1, 2017; for some, mainly small businesses, the transition has been postponed until July 1, 2018.

Deadlines for switching to online cash registers

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

Let's look at them using the following table:

Deadlines for a specific stage	Features of the use of CCP at this stage
Until February 1, 2017	It was allowed to use and register both new and old cash registers
February 1 – July 1, 2017	It is allowed to use both new devices and previously registered old-style cash registers. But only new model cash registers can be registered; as of 02/01/2017, tax authorities stopped registering old model cash registers
	How to use and register exclusively new-style equipment. The use of new devices from this date is postponed only for taxpayers who switch to new cash register models from 07/01/2018.
	New cash registers must be used by everyone, including taxpayers on UTII or PSN, as well as those whose services are classified as services to the public

So, the old-style cash registers have already ceased to be registered and entrepreneurs are faced with the task of replacing the old cash registers with new ones. There are several months left for this, since July 1, 2017 is just around the corner.

For some, the transition deadline may come even sooner! Those who sell alcoholic products, from March 31, 2017, they can only do this using a cash register. In this case, the tax regime, even if it is or for which there is a deferment, does not matter. In this situation, the deferment until 2018 ceases to apply. Until July it will be possible to work on the existing old-style cash register; from July a new one will have to be installed - here everything is according to the standard scenario.

How to switch to online cash registers? How to properly think through your action plan? Our step-by-step instructions will help you with this.

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

We will divide the entire process of changing the old-style cash register into several steps. So, you should start with preparatory measures, then purchase a new device or upgrade an old one, and, finally, register the new cash register with the tax authorities.

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

If from mid-2017, there is not much time and work on replacing the cash register should begin now, if from 2018, measures to replace the cash register can be postponed for now.

Step 2: Let's find out whether it is possible to upgrade the existing CCP to meet the new requirements.

If modernization is not possible or you did not have a cash register in the first place, then you need to look through the list of equipment that meets the new requirements of the law and select the model that is suitable for you. With these questions, you can contact the CCP manufacturers or the center maintenance with whom you are working.

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

Step 3: Determine what makes more sense for you: buy a new cash register or modernize the old one?

The decision must be made primarily based on the expected costs. It is logical that you should choose the cheaper option. But cost is not always decisive; other factors can also have an impact, for example, the number of cash registers that need to be changed, the specifics of the activity, and further plans for business development.

If you have several cash registers that need to be replaced, for example, in different retail outlets, then it makes sense to create a schedule for upgrading and replacing them.

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. The cash register salesperson will advise you on these issues.

Step 5: We deregister the old cash register with the tax authorities even if we only modernize it to meet new requirements.

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

Step 6: We bring cash register equipment into condition for new registration.

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

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

Step 7: We enter into an agreement with the 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 tax authorities, who ensures the transfer of revenue data. Only Russian company, which has permission for such activities.

Step 8: We register the new/updated cash register with the tax office.

Here the sequence of actions looks like this:

1. We draw up and submit an application for registration of a cash register. This can be done either online through the cash register account on the Federal Tax Service website (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 informs you of the registration number of the cash register, which will not change during the entire period of use of the device.
3. You write this number into the fiscal drive. You will also need to provide other information, for example, the name of the organization or full name of the individual entrepreneur and other details. After filling out 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 cash register office or through the OFD. These actions must be carried out no later than the business day following the day you receive the registration number from the tax service.
4. Within 5 working days, tax officials register the cash register and send you a registration card. You receive it through the CCP or OFD office in electronic form, if you need a paper version, contact the tax office, they should print it out for you.

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

CCP and OFD registers

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

1. CCP register;
2. Register of fiscal drives;
3. OFD register.

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

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

Cash register and tax regimes

New procedure for using cash register online in 2018 for different categories Taxpayers accepting cash and card payments depend on the seller's tax regime.

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

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

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

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

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

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

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

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

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

An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

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

When to switch to a new cash register

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

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

Requirements for the online cash register

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

New cash registers must meet the requirements given in Article 4 of Law No. 54-FZ.

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

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

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

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

Costs for online cash registers

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

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

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

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

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

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

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

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From July 1, organizations and entrepreneurs must use online cash registers. For using old-style cash registers, inspectors will demand a fine of 30,000 rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). But some companies have the right to use new online cash registers in a simplified manner. Read the article for what else is new in the use of cash registers in 2017.

Law on the application of CCP since 2017

What is new in the use of CCP in 2017 is the following. The adopted amendments to Law 54-FZ are aimed at making data on cash payments available to the Federal Tax Service - the tax office will learn about all checks in real time. At the same time, interruptions in the Internet will not disrupt work. The cash desk will save the data and, as soon as the Internet is restored, will send it to the operator.

To ensure fewer disruptions in this process, an intermediary appears between the tax authorities and the company - a fiscal data operator (FDO).

All old cash registers had to be updated by July 1st. Postponement of the transition to online cash registers is provided only for UTII payers and patent. And also for owners of vending machines and those organizations and entrepreneurs who provide services to the population. These sellers will be required to work in accordance with the law on online cash registers only from July 1, 2017.

Companies and entrepreneurs located in remote areas can refuse online cash registers. The population of such territories does not exceed 10,000 people. ( Order of the Ministry of Telecom and Mass Communications of December 5, 2016 No. 616).

In such areas, the new cash registers can be used offline. This means that you do not need to enter into an agreement with a fiscal data operator and transfer checks over the Internet (clause 7 of article 2 Federal Law of May 22, 2003 No. 54-FZ).

What are the requirements for new CCPs?

The fundamentally new cash register differs from the usual one in two ways. The first is the Internet. For the old one it is not needed, for the new one it is required. And the second sign is how information about revenue is stored. At a regular cash register, issued checks are recorded on a secure electronic control tape (hereinafter referred to as EKLZ). It gets inspected once a year when it needs to be replaced. There is no ECLZ in the online cash register; instead there is a fiscal drive. It saves and transmits data to the inspectorate every day.

The list of online cash registers that are allowed to be used is on the website of the Federal Tax Service of Russia in the section “New procedure for using cash register equipment.”

It is not necessary to buy new cash registers due to the transition to online technology. Equipment manufacturers claim that a one-time upgrade is sufficient, taking into account the characteristics of a particular model. For example, a special program may be needed.

The software part of the device will undergo changes so that the cash register can perform new functions, namely:

• work with the fiscal drive and interact with the OFD;
• print checks with a new set of details (for example, the name of goods or services and work performed, the VAT rate and amount, etc.);
• print a QR code that contains the check details.

It is important to note that the requirement to print on the check the quantity and name of goods (work, services) for individual entrepreneurs on the simplified tax system, UTII, PSN, Unified Agricultural Tax will come into force on February 1, 2021 (clause 1 of article 4.7 of Law N 54-FZ).

Cash desks must be connected to the Internet. At the same time, 54-FZ ( new order application of CCP) does not specify exactly how to connect. Therefore, the organization or entrepreneur independently chooses the most convenient way: via wi-fi, wired connection or mobile internet.

You can register, re-register and deregister cash registers via the Internet - in personal account on the OFD or Federal Tax Service website (clause 1, article 4.2 of Law No. 54-FZ). There is no need to attend the inspection.

So, cash desks will be able not only to print paper checks, but also to transmit information about each punched check via the Internet to the Federal Tax Service through a fiscal data operator. In addition to checks, the following will be sent to the department:

• reports on registration and changes in registration parameters;
• reports on opening and closing shifts;
• correction cash receipts;
• reports on current state calculations;
• reports on the closure of the fiscal drive.

What contracts are required when switching to online cash registers?

Registration of a cash register under the new procedure will be associated with two agreements.

Agreement with OFD

An agreement with the fiscal data operator becomes mandatory, since it is the OFD that takes responsibility for delivering fiscal data received from the cash register to the Federal Tax Service. For each document received from the cash register, the OFD must generate and transmit a confirmation response. Only after receiving such confirmation can the owner of the cash register be sure that he has fulfilled his obligation to transfer data.

An exception is made for organizations located in areas where there is no stable Internet connection. They may not transmit data through the OFD (Clause 7, Article 2 of Law No. 54-FZ). Electronic documents will be accumulated in the fiscal drive and transferred to the Federal Tax Service only when the drive is replaced.

Agreement with the central service center

For CCP owners, concluding an agreement with the Technical Service Center (TSC) becomes voluntary. The fact is that Law N 54-FZ (as amended on July 3, 2016) does not contain the concept of “Technical Service Center”.

Previously, in the application for registration of a cash register it was required to indicate the number of the central service center to which a specific cash desk was assigned. The CTO was responsible for the operation of the CCP and its prompt repair.

Now the owner is responsible for cash register equipment. It is he who determines what actions with the cash register he will perform himself, and in what situations he will contact the technical service center. There is one extremely important nuance here.

If manipulation of the cash register, for example replacing a fiscal drive, requires opening the cash register casing, then you must first study the terms of the manufacturer’s service policy. It may be stipulated there that opening the case is permitted only by a representative of the manufacturer or an authorized service organization (essentially, a service center). Otherwise, the warranty service of the CCP will be terminated.

Application of CCP for UTII and patent in 2017

Payers of UTII, as well as entrepreneurs who operate on a patent, until July 1, 2017, can issue another document confirming receipt of money instead of a cash receipt. For example, a sales receipt or receipt. Such a document must contain the following mandatory details:

• name of the document;
• serial number of the document, date of issue;
• name of the organization (full name of the entrepreneur);
• TIN of the organization (entrepreneur);
• name and quantity of paid goods purchased (work performed, services rendered);
• cash payment amount in cash and/or using payment card, in rubles;
• position, surname and initials of the person who issued the document, and his personal signature.

This follows from clause 2.1 of Art. 2 of the Law of May 22, 2003 No. 54-FZ, art. 7 Law of July 3, 2016 No. 290-FZ. Thus, the use of CCP for UTII in 2017 is not necessary.

Combining UTII with OSNO or simplified tax system

When combining several modes, the following must be taken into account. The right not to apply cash register until July 1, 2017 for activities subject to UTII or PSN (patent) does not apply to transactions in other taxation systems. The use of cash register systems under the simplified tax system in 2017 or under the general taxation regime assumes the usual procedure.

How to switch to an online checkout

1. Select fiscal data operator.
2. Consider the costs of upgrading cash registers. The exact amount of costs for upgrading the cash register will be told to you directly by the manufacturer or a central service center specialist. A fiscal drive will cost about 6,000 rubles, and the same amount will be required to purchase an upgrade kit. Services service centers and Internet providers are paid additionally.
3. Deregister the cash register and modernize it. To deregister the cash register, you will have to visit the inspection department, but this will be the last time. In the future, it will be possible to carry out any registration actions with an online cash register through your personal account on the OFD or Federal Tax Service website.
4. Register an online cash register. You can register your cash register with any tax authority. To do this, as before, pay a personal visit to the tax office. Or register remotely, through your personal account in the OFD service or on the Federal Tax Service website.
5. Start transferring data to the Federal Tax Service. To do this, you have the right to choose any convenient method of connecting to the Internet (mobile Internet, wi-fi, cable). Track statistics on transmitted fiscal data in the user’s personal account using the OFD service. This will help control the process of payments to customers.

What fines threaten for violations of work with new cash register systems?

From July 15, 2016, the amount of the fine for not using an online cash register for calculations depends on the amount not processed through the cash register. Officials will pay from a quarter to half of this amount, but not less than 10,000 rubles. Legal entities- from 3/4 to one size of the settlement amount without the use of cash register, but not less than 30,000 rubles (part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation).

Repeated non-use of CCP is now subject to suspension of activities for up to 90 days. Such a measure can be applied to organizations and individual entrepreneurs if the total amount of payments made without a cash register is, including in the aggregate, one million rubles or more. Officials of violators face disqualification for a period of one to two years (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

New types of fines came into effect on February 1, 2017 ( Federal law dated July 3, 2016 No. 290-FZ). In particular, sanctions will follow:

• for the use of a cash register that does not meet the established requirements, that is, not an online cash register;
• for failure to provide information at the request of the Federal Tax Service.

Officials of organizations or individual entrepreneurs who commit such violations will receive a warning or pay a fine of 1,500 to 3,000 rubles. The organizations themselves, in addition to warnings, face fines from 5,000 to 10,000 rubles.

If the electronic check was not sent to the client, the organization will also receive a warning or be fined 10,000 rubles. Officials, like individual entrepreneurs, in addition to a warning, can be fined 2,000 rubles (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

From July 4, 2016, for small businesses who have committed an administrative offense for the first time, the fine may be replaced by a warning (Part 1 Art. 4.1.1. Code of Administrative Offenses of the Russian Federation). The Federal Tax Service of Russia recalled this in a letter dated August 15, 2016 No. ED-3-20/3721.

If, having identified a violation, you correct yourself and voluntarily report it to the tax authority, you can avoid sanctions (Part 15 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• for non-use of CCP;
• for using a cash register that does not meet established requirements;
• for using a cash register in violation of the procedure for its registration, the terms and conditions of re-registration and the procedure for its use

The Law on the Use of Equipment in Cash Trading 290-FZ made adjustments to the norms of the previously valid document 54-FZ: now conventional machines that have long been used in trading must be replaced by special online equipment with additional functionality. Information from each sale in a store, recorded on such a device, must transmit significant data about the purchase to the tax office through the OFD. An online cash register for an LLC on UTII is also mandatory, although the “imputed” companies have a specially provided period for switching to new models of equipment. However, they will no longer benefit from the benefit. Entrepreneurs with a patent will also lose their benefits.

The list of “beneficiaries” who, according to the old rules that were in force before the release of 290-FZ, could conduct their business without using cash registers, has been reduced. Indeed, if you carefully read the new norms of the legislator, the following categories of taxpayers in Russia will lose their right to conduct sales without CCC:

• taxpayers from UTII income with a special rule for calculating payments
• entrepreneurs on a patent system with a fixed amount

Before the adoption of changes to 54-FZ, it was these business groups that could completely do without cash register equipment, and issue a BSO - a document of a special form with a set of mandatory data, if the buyer himself required it. Nothing else was required, much less punching checks. Now, or rather from July 1, 2018, they are obliged to install and use online cash registers for UTII. It doesn’t matter at all what type of business you are engaged in, although previously it was the type of main activity that was decisive: online UTII cash desks beer 2017 are required, as is the transfer of data to the tax office through the OFD, if you have online cash registers when combining the simplified tax system and UTII.

But what about those who trade through vending machines or through non-stationary trading? What rules apply in this case and do the transition period regulations apply to them? The legislator clearly delineated the rules depending on what exactly the businessman does. Even the special regime will not provide benefits for the use of equipment for issuing cash receipts if you have a beer bottling point, for example. But let's return to trading through vending machines, what should such sellers do, should they use a new cash register or not yet?

In the first case, if you have trade equipment To sell chips, chewing gum, etc., you are required to equip your equipment with an online cash register and set up OFD data transfer. Indeed, such equipment already exists, since manufacturers are aware of legislative innovations and are actively modernizing previously produced devices, and immediately equip newly created products with new functionality. Mobile cash registers are provided for non-stationary trading. Of course, they cannot always transmit information online, but they remember it and can send it later. For ticket sellers from kiosks, it became mandatory to install a cash register.

Transition to online cash registers for UTII

Many have already heard that there is a special transition period for those who use a special taxation regime, namely imputation. For residents of Moscow and St. Petersburg, this is a Trade Tax; for example, on the territory of Moscow, “imputation” is not used at all.

For UTII, the benefit for switching to online cash registers has been preserved until the 2nd half of 2018. There are still those who continue to use the benefit and may not buy new equipment. These categories include the following business representatives:

• Individual entrepreneurs and companies performing shoe repair and key making
• enterprises selling newspapers in kiosks
• sellers of ice cream and draft drinks
• milk tanker sellers
• companies selling seasonal fruits
• melon sellers

It was especially emphasized that, unlike online cash registers for public catering on UTII, which will become mandatory, pharmacies and paramedic stations in villages, as well as enterprises in hard-to-reach areas from the approved list, can still do without new equipment.

UTII and online cash register for retail trade

On July 15, 2016, Federal Law 290-FZ came into force. Based on its norms, amendments were made to 54-FZ on the use of cash registers. Conventional technology has been replaced by online machines with the ability to transmit data to the tax office. All these innovations also affected business on UTII, with the only difference being that firms and entrepreneurs on the “imputation” will be able to delay the date of transition to online cash registers. The transition to online cash registers for UTII is scheduled for the 2nd half of 2018. It would be a good idea to familiarize yourself in advance not only with the requirements for new equipment, but also with the list of sanctions for improper implementation of the law.

IMPORTANT: sellers of excisable goods are not allowed to work without an online cash register; it turns out that there should be online cash registers for UTII beer trade.

Special rules apply if the buyer pays for goods or services automatically without his direct participation. Then there should be an online cash register for individual entrepreneurs on UTII. For such operations, the benefit has not been established until July 1, 2018. But “patent owners” can still sell without CCC if they are ready to issue strict reporting forms at the client’s request. But the list of individual entrepreneurs who can use PSN is not so large. In any case, from 07/01/18. they must use the online cash register for UTII in 2017 on a general basis. If they did not pay attention to this and did not purchase cars online in a timely manner, they will be subject to penalties.

Online cash registers for UTII selling alcohol

Businesses that sell alcohol should pay special attention to the norms of current laws: if your enterprise sells alcohol, then according to the rules of amendments to 171-FZ, the company selling alcohol is obliged to punch the cash register, and therefore install online cash registers for the UTII of those selling alcohol. Really, this rule makes no exceptions depending on tax regimes: individual entrepreneurs on UTII are also required to punch checks with online sending to the Federal Tax Service mandatory. And you need to start doing this already in 2017, without waiting for the 2nd half of the year next year. Benefits do not apply to alcohol and its trade.

Amendments for alcohol sellers come into force from the end of March 2017. It is from this date that an online cash register is needed for individual entrepreneurs on UTII beer, because from February 2017 no other devices will be registered with the Federal Tax Service, as required cash discipline. Those who registered it before the end of February 2017 can use the old cash register with EKLZ, but they will still have to switch to online technology in the 2nd half of the same year. This is a fundamental requirement for those who do not know when to use the online cash register for UTII when selling alcohol. If you implement for example regular products and you are on the impute, the benefit for installing online cash registers is valid until mid-2018.

Timing for the transition to online cash registers for UTII

If you still don’t know whether an online cash register is needed for UTII, then you should refer to the norms of 209-FZ, which made adjustments to Article 54-FZ on application of cash registers on the territory of Russia. According to the new rules, companies on “imputation” must also use cash registers with online submission of data to the tax office. The only relaxation that the state has made for them is that they can switch to new equipment not now in 2017, but from July 1, 2018. Please note that online cash registers for UTII selling beer are needed earlier; they are not subject to a deferment until the 2nd half of 2018.

Such enterprises need to immediately buy a new cash register, since they will no longer be able to register the old equipment with the tax office. By the way, for those who have already used the CCP, many manufacturers offer to modernize it. It is much cheaper than purchasing a new device. The main thing is that the modified sample meets all the requirements of the new law. It is important that checks can not only be sent online to the buyer and controller, but also that they contain comprehensive information, including the name of the product. Unfortunately, there is no general directory of names yet; the main thing is that the product is recognizable.

Online cash register for LLC on UTII

If the use of online cash desks for individual entrepreneurs on UTII is quite transparent, then what about companies that have chosen imputation as a tax regime? Let's take a closer look at this.

What did Law 290-FZ change regarding UTII for LLCs?

The new 290-FZ introduced changes to the already existing 54-FZ regarding the use of cash register equipment. Now businesses must switch to new generation devices. These devices are so advanced that they can send sales data both to the client himself by phone or email, and to the tax office, in order to make trading as transparent as possible. For UTII transition for new machines is designed taking into account some features:

• Law 290-FZ excluded taxpayers calculating contributions under the UTII system from the number of beneficiaries for the use of cash register systems - this rule is enshrined in paragraph 5 of Article 1
• firms on UTII retained the right not to use new equipment during the transition period - this is specified in clause 9 of Art. 7
• It is important for all taxpayers to know the new requirements for the equipment used for cash payments - they are mentioned in paragraph 3 of Art. Article 1
• there is an obligation for an LLC on UTII to draw up strict reporting forms at the request of the client, which contain data similar to the KKCH - clause 4 of Art. 1

What distinguishes the new cash register from the old-style equipment?

Online cash registers for UTII in 2017 will be equipped with Internet access, through which they will be able to transmit data on sales made for cash to the tax authorities and to mobile devices online buyers.

That is why they are unofficially called online cash registers. Such machines do not require: fiscal memory, ECZL, fiscal storage. The main thing is that new technology could send the data to the Federal Tax Service in a timely manner or remember it for a while.

For example, you are a company on UTII, your trade uses a mobile cash register, it does not have a permanent connection to the Internet, but must save data on all sales and immediately send them to the Federal Tax Service as soon as it is connected to the Internet.

By the way, even LLCs on UTII in hard-to-reach areas should have cash registers of a new type, so that they can, in principle, send information to regulatory authorities, even if it is very difficult to find the Internet in this area.

When will online cash registers for UTII be introduced?

For UTII that do not sell beer, it is possible to introduce online cash registers in 2018, although they can now switch to the new mode of using cash registers voluntarily. From July 1, 2018, all taxpayers on UTII must already have a cash register registered with the Federal Tax Service and use it. For now, during the transition period, at the request of clients, they can be issued BSO instead of KKCH.

Is it possible to start using online cash registers for UTII in 2017 ahead of schedule?

Yes, the legislator admits that firms will want to switch to using new cash registers ahead of schedule and voluntarily. By the way, the law invites companies on the “imputation” to use a tax deduction when purchasing cash registers in the amount of 18,000 rubles. It is those who are given the right to transfer unused tax amounts to their UTII until they are fully offset.

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