The introduction of online cash registers has significantly changed the activities of trade enterprises, bringing most of the retail and wholesale to the level of minimal automation. Draft Law No. 290-FZ, amending No. 54-FZ “On the use of cash registers”, introduced requirements in 2017, according to which all cash registers must have an Internet connection, be equipped with fiscal drives and transmit information about sales at the Federal Tax Service through the operator of fiscal data.
Online cash registers are gradually being introduced into the trade industry, legislation No. 54-FZ stipulates three waves of transition, the first in 2017, the second in 2018 and the third wave of transition to a new cash register equipment (CCP) took place in 2019, introducing online cash registers in activities of individual entrepreneurs on UTII and PNS without hired employees. All enterprises that are not affected by the deferral should have already switched to the new format cash registers.
Who is affected by the postponement of the CCP?
The current postponement of the transition to online cash desks until 2021 was introduced by No. 129-FZ, which displays the last adopted amendments to No. 54-FZ. According to the changes, the postponement will affect several categories of business, in particular, entrepreneurs who sell goods of their own production or independently provide services / perform work (without hired workers). Representatives of this category of entrepreneurs should decide whether to switch to self-employed status or establish an online cashier while remaining an individual entrepreneur.
Refusal to use CCP while continuing trading activities and untimely purchase of equipment entails a fine for the lack of an online cash register.
Fines for non-compliance with the requirements of No. 54-FZ
The government provides for heavy punishment for non-use or improper operation of the cash register. In accordance with No. 54-FZ, non-use of KKT will lead to the seizure of proceeds without using the cash desk and fines for officials (more than 10 thousand rubles) and legal entities (more than 30 thousand rubles). A repetition of the offense will only lead to the suspension of the commercial activity of the enterprise (for 90 days) and the suspension of officials (up to 2 years).
Fines can also be issued for improper use of the online cash register, in particular, if the full list of details is not displayed on the cashier s receipt. Legislative amendments supplementing the mandatory details of the online cash register are introduced annually. Printing not all required details on a check is an offense that is subject to a fine of up to 2 thousand rubles for officials and 10 thousand rubles for legal entities.
What is included in the list of details of a cash register receipt?
Since 2017, the content of the cashier s receipt has expanded significantly, and every year new information that must be printed is added. The requisites now include data on the taxation system of the enterprise, the indication of the calculation (receipt, expense, return, advance payment), the format of the calculation (cash / non-cash), the names of goods, the cost with a separate allocation of the rate and amount of VAT, and more. With the introduction of marking, the display of the marking code of the goods has become mandatory.
It must be remembered that, according to No. 54-FZ, the content of the electronic version of the check, with respect to the mandatory details, corresponds to the list required from the paper version of the fiscal document. Currently, the adjustment of the details is not a problem, because most of the CCPs are equipped with up-to-date software, with the help of which it is easy to add new details.
Register of online cash registers
It is necessary to choose an online cashier based on the specifics of the enterprise, trade features, cost and functionality of the device, but the first thing you should pay attention to is the register of cash register. If the online cash register is not included in the register of cash registers, which is posted on the FTS website, it is not worth purchasing a cash register.
This official list of cash registers from the tax office includes only those models of cash registers that have been tested for compliance with No. 54-FZ, and, therefore, are admissible for trade. Inconsistency of equipment can lead to fines and additional costs for the purchase of an actual cash register or modernization of a new one, so it is better to immediately familiarize yourself with the register and not pay twice.
All cash registers included in the tax register can be connected to the Internet, are equipped with a fiscal drive and have the ability to connect to a fiscal data operator.
Fiscal data operators (FDO)
Connection to the OFD is a mandatory requirement of the law, because operators are intermediaries between the cash register and the Federal Tax Service. FDOs structure fiscal information by protecting and encrypting the data before being passed on to the tax office. For the Federal Tax Service, the OFD guarantees the availability of information on the company s sales around the clock, which makes it possible not to go to the store with a check, but to check everything automatically remotely. For an entrepreneur, all data is also available at any time of the day, but with additional functionality, many OFDs offer a service that helps in analytics and accounting, which is used by most of the business. It is better to conclude an agreement with OFD immediately after purchasing a cash register, before registering a cash register.
Registration of the cash register
A new online cash register or a modernized cash register is subject to mandatory registration with the Federal Tax Service. This can be done directly by contacting the tax office, or remotely using the taxpayer s personal account on the FTS website. A short scheme for registering an online checkout:
1) we fill out an application for registration of a cash register (in paper format in the tax office or in electronic form in the personal account of the Federal Tax Service),
2) we receive from the Federal Tax Service the registration number of the CCP,
3) we create a report on the registration of the cash register and send it to the Federal Tax Service,
4) we receive a registration card from the Federal Tax Service.
Each stage assumes its own nuances that must be taken into account in order to quickly register the cash register and start work, which is why many entrepreneurs apply for registration to the KKT service centers. In the step-by-step instructions for registering an online cash register, all stages of this procedure are discussed.
Before registering a cash register with a tax office, you need to install a fiscal accumulator, select an OFD and purchase a qualified electronic signature – and all this carries costs that a small business postpones to the last. In order for entrepreneurs to make the transition to the online cashier in a timely manner, a tax deduction was introduced by the tax service.
Refund through tax deduction
It is possible to compensate for the costs that the transition to the online cashier will bring with it if the selected model is included in the tax register and the CCP was registered on time.
Tax deduction is guaranteed if the entrepreneur managed to buy and register the cashier before the deadline for the deferral (this year before July 1), but, of course, the individual entrepreneur must belong to the category of business that is subject to the deferral for the use of online cash registers. In other words, if an entrepreneur acquired a cash register before the moment when work with a cash register becomes mandatory, he can claim a tax deduction. The tax deduction returns up to 18 thousand rubles spent on the purchase of a cash register, a cash register registration service, the purchase of a fiscal accumulator, an OFD agreement and the installation of the KKT software.
For domestic trade, the introduction of automation in the form of online cash registers is a significant step on the path of development. Changes No.54-FZ bring an ever clearer structure of interaction to the trade industry every year. The transparency and structure of the trade process for the control body, order and accounting for business contributes to the construction of interaction that will be beneficial to both the consumer and the entrepreneur and the state.