Summer is already close, and from July 1, 2019, entrepreneurs who have not postponed the transition will be required to trade with cash registers. Let s take a step-by-step look at the transition to an online checkout.
Stage 1. Purchase of a cash register
One of the main requirements for the cash register when purchasing is that the model of cash register equipment must be approved by the tax service and included in the register of the cash register. The use of an online cash register that is not listed in the register contradicts the requirements of No. 54-FZ and is an offense. The register is presented on the official website of the tax service and is constantly updated.
Stage 2. Selecting a fiscal accumulator
The fiscal accumulator (FN) is one of the key elements of interaction between the cash desk and the fiscal data operator, which redirects information about trade to the Federal Tax Service. All online cash desks work exclusively with the presence of a tax. FN can be supplied with a cash register, or it can be bought separately. Note that the FN must meet the following requirements:
1. The FN model must be included in the FN register of the tax service. Application of FN not included in the register is an offense.
2. The term of service of the FN must correspond to the category of the taxpayer. For example, seasonal trade, trade in alcoholic beverages, provides for the use of FN for 13 or 15 months. All requirements regarding the service life of the FN are reflected in clause 6 of Article 4.1 of Law No. 54-FZ.
Stage 3. Agreement with the operator of fiscal data
The Fiscal Data Operator (OFD) is an intermediary between the Federal Tax Service and the online cashier. FDOs receive information from the cash register, store it, process it and send it to the information system of the tax service. Permission to work with FDO fiscal data is issued by the Federal Tax Service. The list of accredited OFDs that have received permission is presented on the official website of the tax office. You can work and conclude an agreement only with the OFD included in this list.
OFD services are a paid service. In addition to the basic package for working with fiscal data, FDOs can provide additional services for an additional fee. For example, provide analytical data on sales in the context of each online checkout, retail outlet, etc.
Stage 4. Registration of the online cash register at the Federal Tax Service
Registration of an online cash register for registration has several steps:
– Submission of an application to the Federal Tax Service.
An application to the tax office can be sent in paper form (the form is approved by order of the Federal Tax Service of May 29, 2017 No. ММВ-7-20 / 484) by visiting the nearest tax office in person, through a representative, or by mail with a list of investments. You can also submit an application electronically using the taxpayer s personal account on the FTS website or through your OFD. The electronic application format is signed with a qualified electronic signature, so you need to purchase it in advance.
– Obtaining a registration number at the Federal Tax Service.
After submitting the application, within one working day, the registration number of the new CCP will be sent from the tax service. On the same day, the following should be entered in the FN: registration number of the cash desk; full name of the organization or full name of the entrepreneur; information about the CCP and FN, additional data required to complete the registration report.
– Sending a report on the registration of the cash register to the Federal Tax Service.
Having entered the registration number and other information into the cash register, it is necessary to create a registration report, the upload of which will be automatic. Within one business day, this report should be sent to the FTS in paper form or in electronic form through the taxpayer s personal account on the FTS website or through the OFD.
– Obtaining a registration card.
After receiving the report, the Federal Tax Service will send an online cash register registration card within ten working days from the date of filing an application for registration. The registration card is sent only in electronic format in the personal account on the FTS website or through the OFD, a paper version of the card can be requested from the tax and inspectorate by visiting it in person. Having received the card, you can start trading – all of you have switched to work with the online cashier.
Do not forget! You have the right to claim compensation and take into account the costs of purchasing and maintaining the online cash register. If you buy and register a cash register in advance, you can reduce the tax by an amount of expenses that does not exceed 18,000 rubles for each purchased cash register.