Article 2 Federal Law 54 on the use of CCT. New procedure for using cash register equipment
sale of securities;
shoe repair and painting;
The state power body of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in paragraph one of this paragraph, as well as changes made to the specified list.
8. The provisions of paragraphs 2, 3 and 5 of this article do not apply to organizations and individual entrepreneurs who use an automatic payment device to make payments, and also trade in excisable goods.
9. Cash register equipment is not used when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs.
Frequency connections of Article 2 of the Law on Cash Register / Cash Register with other legal norms:
- Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash register equipment in cases established by federal laws [Code of Administrative Offenses]
- Article 26.2. Evidence [Code of Administrative Offences]
- Article 5. Responsibilities of organizations and individual entrepreneurs carrying out payments and users [Law “On the use of cash register equipment”]
- Article 7. Rights and responsibilities of tax authorities when exercising control and supervision over compliance with the legislation of the Russian Federation on the use of cash register equipment [Law “On the use of cash register equipment”]
- Article 2.1. Administrative offense [Code of Administrative Offenses]
- Article 30.3. Time limit for appealing a decision in a case of an administrative offense [Code of Administrative Offenses]
Histogram of connections with other legal norms:
Note *: The histogram reflects the proximity of legal norms to each other, the strength of connections between them.
Federal Law of May 22, 2003 N 54-FZ (as amended on March 8, 2015) On the use of cash register equipment when making cash payments and (or) payments using payment cards
CASH CONTROL TECHNIQUES DURING IMPLEMENTATION
CASH PAYMENTS AND (OR) SETTLEMENTS
USING PAYMENT CARDS
For the purposes of this Federal Law, the following basic concepts are used:
cash register equipment used in making cash payments and (or) payments using payment cards (hereinafter referred to as cash register equipment) - cash register machines equipped with fiscal memory, electronic computers, including personal ones, software -technical complexes;
cash payments - payments made using cash for goods purchased, work performed, services rendered;
fiscal memory - a set of software and hardware as part of cash register equipment, providing uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for full accounting of cash payments and (or) settlements using payment cards, carried out using control - cash registers, for the purpose of correct calculation of taxes;
fiscal mode - mode of operation of cash register equipment, ensuring registration of fiscal data in fiscal memory;
fiscal data - information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards;
State Register of Cash Register Equipment (hereinafter referred to as the State Register) - a list of information about models of cash register equipment used on the territory of the Russian Federation;
payment terminal - a device for making cash payments in automatic mode (without the participation of an authorized person of an organization or individual entrepreneur carrying out cash payments);
ATM - a device for automatically (without the participation of an authorized person of a credit organization or a bank payment agent, a bank payment subagent operating in accordance with the legislation on the national payment system) issuing and (or) accepting cash payment instruments (banknotes) using payment cards, cash payments and (or) payments using payment cards, transmission of orders to a credit institution to carry out settlements on behalf of clients on their bank accounts and for drawing up documents confirming the transmission of relevant orders.
1. Cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of sale of goods, performance of work or provision of services .
The paragraph is no longer valid. - Federal Law of 05/07/2013 N 89-FZ.
1.1. A credit institution does not use cash register equipment, except for the following cases:
making cash payments using a payment terminal that are not reflected daily in accounting in accordance with the regulations of the Central Bank of the Russian Federation;
making cash payments using a payment terminal installed outside the premises of this credit institution;
carrying out cash payments using a payment terminal that is not the main means of this credit organization and does not belong solely to it by right of ownership.
2. Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, provided that they issue the appropriate strict reporting forms.
The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their recording, storage and destruction, is established by the Government of the Russian Federation.
2.1. Organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities, when carrying out types of business activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, and individual entrepreneurs who are taxpayers applying the patent tax system when carrying out types of business activities in respect of which the laws of the constituent entities of the Russian Federation provide for the use of a patent taxation system, and not subject to paragraphs 2 and 3 of this article, can make cash payments and (or) payments using payment cards without the use of cash register equipment, subject to the issuance of request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service). The specified document is issued at the time of payment for the goods (work, services) and must contain the following information:
serial number of the document, date of issue;
name for the organization (last name, first name, patronymic - for an individual entrepreneur);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
name and quantity of paid goods purchased (work performed, services rendered);
the amount of payment made in cash and (or) using a payment card, in rubles;
position, surname and initials of the person who issued the document, and his personal signature.
3. Organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and (or) payments using payment cards without the use of cash register equipment when carrying out the following types of activities:
sales of newspapers and magazines, as well as related products at newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;
sales of securities;
sales of lottery tickets;
sales of travel tickets and coupons for travel on city public transport;
providing meals to students and employees of educational organizations implementing basic general education programs during classes;
trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;
peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale) from hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);
sales of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;
the paragraph is no longer valid. - Federal Law of July 27, 2010 N 192-FZ;
selling ice cream and soft drinks on tap at kiosks;
trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;
acceptance of glassware and waste materials from the population, with the exception of scrap metal;
sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;
sales at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.
Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government body of a constituent entity of the Russian Federation can make cash payments and (or) payments using payment cards without the use of cash register equipment.
Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural settlements, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric stations, centers (departments) of general medical (family) practice) , located in rural areas where there are no pharmacies, can make cash payments and (or) payments using payment cards when selling medicines without the use of cash register equipment.
4. The provisions of paragraphs 2, 2.1 and 3 of this article do not apply to payment agents engaged in accepting payments from individuals, as well as to credit organizations and bank payment agents, subagents operating in accordance with the legislation on banks and banking activities.
1. When making cash payments and (or) payments using payment cards on the territory of the Russian Federation, models of cash register equipment included in the State Register are used.
2. The procedure for maintaining the State Register, the requirements for its structure and composition of information, as well as the federal executive body authorized to maintain the State Register, are determined by the Government of the Russian Federation.
4. The state register is subject to official publication in the prescribed manner. Changes and additions made to the State Register are subject to official publication within 10 days from the date of adoption of such changes and additions.
5. In case of exclusion from the State Register of previously used models of cash register equipment, their further operation is carried out until the expiration of the service life, which is established by the manufacturer of cash register equipment, but not more than ten years.
1. Requirements for cash register equipment used by organizations and individual entrepreneurs, the procedure and conditions for its registration and use are determined by the Government of the Russian Federation.
At the same time, cash register equipment used by organizations and individual entrepreneurs must:
be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;
be in good working order and sealed in accordance with the established procedure;
have fiscal memory and operate in fiscal mode.
1.1. Cash register equipment as part of a payment terminal and ATM, in addition to the requirements established by paragraph 1 of this article, must:
be installed as part of each payment terminal and ATM inside their buildings containing a device for receiving and (or) issuing cash;
be registered with the tax authority at the place of registration of the taxpayer, indicating the address of the place of its installation as part of a payment terminal or ATM;
transmit in fiscal mode to a payment terminal or ATM fiscal data recorded on a cash receipt, electronic media of a control tape and in a fiscal memory drive.
2. Lost power. - Federal Law of 05/07/2013 N 89-FZ.
1. Organizations and individual entrepreneurs using cash register equipment are obliged to:
register cash register equipment with the tax authorities;
When making cash payments and (or) payments using payment cards, use serviceable cash register equipment, sealed in the prescribed manner, registered with the tax authorities and ensuring proper accounting of funds during settlements (recording of settlement transactions on the control tape and in the fiscal memory );
issue to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment, cash register receipts printed by cash register equipment;
ensure the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register equipment, as well as provide officials of tax authorities carrying out inspections in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash register equipment, provide them with the specified documentation;
during the initial registration and re-registration of cash register equipment, enter information into the fiscal memory of cash register equipment and replace fiscal memory drives with the participation of representatives of tax authorities.
2. Organizations and individual entrepreneurs using a payment terminal and (or) ATM, in addition to the requirements established by paragraph 1 of this article, are obliged to:
use cash register equipment as part of a payment terminal and ATM, installed inside their housings containing a device for receiving and (or) issuing cash payments;
register the used cash register equipment with the tax authorities at the place of registration of the taxpayer, indicating the address of the place of its installation as part of the payment terminal and ATM.
Federal Law of 05/07/2013 N 89-FZ.
1. Tax authorities:
exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;
exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs;
check documents related to the use of cash register equipment by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues arising during inspections;
conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;
impose fines in cases and in the manner established by the Code of the Russian Federation on Administrative Offences, on organizations and individual entrepreneurs that violate the requirements of this Federal Law.
2. Internal affairs bodies interact, within their competence, with tax authorities when the latter exercises the control functions specified in this article.
3. Lost power. - Federal Law of 05/07/2013 N 89-FZ.
This Federal Law has been in force on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol since January 1, 2016.
From the date of entry into force of this Federal Law, the following shall be declared invalid:
Law of the Russian Federation of June 18, 1993 N 5215-1 “On the use of cash registers when making cash settlements with the population” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, Art. 1018);
paragraphs nineteen - twenty-two of Article 3 of the Federal Law of December 30, 2001 N 196-FZ “On the implementation of the Code of the Russian Federation on Administrative Offenses” (Collected Legislation of the Russian Federation, 2002, N 1, Art. 2).
Clause 1 of Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-1 “On the tax authorities of the Russian Federation” (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, Art. 492; Gazette of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1992, No. 34, Art. 1993, No. 429; Collection of legislation of the Russian Federation, 1999, No. 3484, Art. 2) add the following paragraph:
"To monitor compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use, which are determined by the legislation of the Russian Federation on the use of cash register equipment when making cash payments and (or) payments using payment cards, for the completeness of revenue accounting in organizations and individual entrepreneurs, check documents related to the use of cash register equipment, obtain the necessary explanations, certificates and information on issues arising during inspections, conduct checks on the issuance of cash receipts, impose fines on organizations, as well as individual entrepreneurs for violation of the requirements of the legislation of the Russian Federation on the use of cash register equipment when making cash payments and (or) payments using payment cards."
1. This Federal Law comes into force after one month from the date of its official publication.
2. Six months after the entry into force of this Federal Law, when making cash payments and (or) payments using payment cards, the use of cash register equipment without fiscal memory is not allowed.
Federal Law of May 22, 2003 N 54-FZ (as amended on March 8, 2015) “On the use of cash register equipment when making cash payments and (or) payments using payment cards”
Decision of January 31, 2017 in case No. A76-22541/2016
Decision of November 14, 2016 in case No. A76-21866/2016
Decision of October 19, 2015 in case No. A76-20663/2015
Decision of August 21, 2012 in case No. 02-0239/325/2012
"Judicial and regulatory acts of the Russian Federation"
Article 2 54-FZ - Features of the use of cash register equipment
1. Cash register equipment is not used by credit institutions in automatic settlement devices that are in their ownership or use and provide the ability to carry out operations for the issuance and (or) acceptance of cash, including using electronic means of payment, and for the transfer instructions to credit institutions to transfer funds.
Cash register equipment is not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, operations for transferring, using electronic means of payment, orders from a credit institution to transfer funds.
Credit institutions are required to maintain a list of automatic devices for settlements specified in paragraph one of this paragraph, the procedure for sending to the authorized body and the form of which are established by the Bank of Russia in agreement with the authorized body.
2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the characteristics of their location, can make payments without the use of cash register equipment when carrying out the following types of activities and when providing the following services:
sale of newspapers and magazines, as well as related products in newsstands, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;
sale of securities;
sale by a driver or conductor in the vehicle cabin of travel documents (tickets) and coupons for travel on public transport;
providing meals to students and employees of educational organizations implementing basic general education programs during classes;
trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading non-food products, except for trading non-food products that are defined in the list approved by the Government of the Russian Federation;
peddling trade of food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) in passenger train cars, from hand carts, bicycles, baskets, trays (including frames protected from precipitation by frames covered with polymer film , canvas, tarpaulin);
sale of ice cream and soft drinks on tap at kiosks;
trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and melons;
acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
shoe repair and painting;
production and repair of metal haberdashery and keys;
supervision and care of children, the sick, the elderly and disabled;
sale by the manufacturer of folk arts and crafts products;
plowing gardens and sawing firewood;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
rental by an individual entrepreneur of residential premises owned by this individual entrepreneur.
3. Organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the state authority of a constituent entity of the Russian Federation have the right not to use cash register equipment subject to the issuance to the buyer (client), upon his request, of a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.
The state power body of a constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in paragraph one of this paragraph, as well as changes made to the specified list.
4. The Government of the Russian Federation establishes the procedure for issuing and recording the documents specified in paragraph 3 of this article.
5. Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural settlements, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric centers, centers (departments) of general medical (family) practices) located in rural areas where there are no pharmacy organizations may not use cash register equipment.
6. Cash register equipment may not be used when providing services for conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in the manner established by the legislation of the Russian Federation.
7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of communications, and specified in the list of areas remote from communication networks, approved by a government body of a constituent entity of the Russian Federation, users can use cash register equipment in a mode that does not provide for the mandatory transmission of fiscal documents to the tax authorities in electronic form through a fiscal data operator.
Federal Law No. 192-FZ dated July 3, 2018 made the law on the use of cash register systems much simpler and clearer. Meanwhile, cash register users still have questions. Some of them were answered by BUKH.1S Andrey Budarin, head of the Operational Control Department of the Federal Tax Service of Russia.
On July 3, 2018, legislators expanded the concept of settlements. Now, according to Art. 1.1 of Law No. 54-FZ, settlements include, in particular, the offset and return of prepayments and advances. Andrey Vladimirovich, I would like to clarify what is meant by such offset and return?
This term means, inter alia, any shipment of goods against prepayment (advance payment). Regardless of the payment procedure, such shipment will require the use of online cash registers. At the same time, the use of a cash register is necessary when making payments to individuals, but not between legal entities and individual entrepreneurs.
When is the obligation to use cash registers introduced when shipping goods against previously received prepayments (advances)?
Settlement and return of prepayments and advances are included in the list of settlements for which a deferment is granted until July 1, 2019.
The concept of settlements also included the provision and repayment of loans to pay for goods, works and services. Does this mean that when selling goods on credit, i.e. when the goods are transferred to the buyer without payment at all, do you need to use CCP?
The category “provision and repayment of a loan” does not include the transfer of goods on credit with the participation of a credit institution. But when selling goods on credit, the seller is still obliged to use cash register systems and issue checks to buyers.
Among other things, payments now also mean the provision/receipt of other consideration for goods, works, and services. Does this include payment of the insurance premium to the insurer and payment of insurance compensation?
No, this applies to the service. Moreover, from July 1, 2019, additional cash receipt details are provided for payments for such services.
Is exchange of goods considered consideration?
Yes, it counts.
But cash registers are used only in cases where goods are exchanged with individuals. If two legal entities, or a legal entity and an individual entrepreneur, carry out a commodity exchange operation, they should not use online cash registers.
The law does not require the use of cash register systems for non-cash payments between organizations and individual entrepreneurs. The exception is cases when an electronic means of payment is presented between organizations/individual entrepreneurs (clause 9 of Article 2 of Law No. 54-FZ). Is it possible to clarify which types of payment fall under this exception?
This exception includes the physical presentation of an electronic means of payment by the buyer to the seller. For example, a corporate card.
In the cases specified in clause 5.1 of Art. 1.2 of Law No. 54-FZ, users have the right to use cash registers outside the body of the automatic device for calculations. Does this mean that the user can issue a check when paying through an automatic device using a cash register that is located separately?
Yes. However, in these cases, the cash receipt may not be printed at all.
Is it true that after July 1, 2019, when paying the fare to a bus or minibus driver in cash, the passenger will have to receive a check?
Yes exactly.
What does the wording of the new clause 5.3 of Art. 1.2 of Law No. 54-FZ “implementation of non-cash payments, excluding the possibility of direct interaction between the buyer and the user or his authorized person”? Who can be considered authorized persons?
This wording means, in particular, payment for goods based on an account at a bank branch.
The circle of authorized persons is determined in accordance with the provisions of the civil legislation of the Russian Federation (for example, Article 185 of the Civil Code of the Russian Federation).
According to the new rules for distance trading, a check must be generated no later than the business day following the day of payment, but no later than the moment the goods are transferred (clause 5.4 of Article 1.2 of Law No. 54-FZ). Can the settlement date be considered the day the bank confirms the execution of the buyer’s order for payment?
Yes, you can, but in order to comply with the norms of Law No. 54-FZ, what matters is not the “date of calculation”, but the “moment of calculation”.
In this case, the moment of settlement in retail trade cannot be carried out later than the moment of transfer of the goods.
Problems may also arise if the seller and buyer interpret the moment of settlement differently and the buyer complains why the cash register receipt was issued, for example, 3 days after the purchase. Then the tax authorities will begin to understand contractual relations, violation of the buyer’s legal rights, etc.
A detailed analysis of the changes is in this material.
About terminology
The law applies to all cash and non-cash payments (except for payments between organizations and (or) individual entrepreneurs). The very definition of settlements has expanded: now it is also the offset of a previously made prepayment (for example, when selling goods using gift cards), receiving other things as payments for goods (for example, when returning an old item to offset the cost of purchasing a new one (trade-in).
Payments are now considered to be the receipt and repayment of targeted loans for the purchase of goods, works, services, as well as loans from a pawnshop secured by things.
About vending
The conditions under which vending companies must use online cash registers have become known. Owners of vending machines are officially allowed to use one cash register (located, for example, in a data center) for several machines, subject to the following conditions:
- the machine does not sell excisable, technically complex goods, as well as goods subject to mandatory labeling;
- The machine's serial number is openly indicated on the body of the machine.
Also, from February 1, 2020, a QR code must be displayed on the display of the vending machine when making payments. It is not necessary to print a paper check. If the buyer has not provided a mobile phone number or email address before settlement, there is no need to send an electronic check to the buyer. Those who use mechanical vending machines (when selling chewing gum, shoe covers, etc.) do not need cash registers.
Who should not use cash registers
Individual entrepreneurs who have the appropriate patent and who repair clothes and shoes, furniture, and housing may not use cash registers (subject to the issuance of a document confirming the fact of making payments); dry cleaners, photography studios, tutors, nurses, cleaning companies, home cooks; those who make keys, carry out plumbing work, and rent out their homes.
Libraries, municipal parking lots and credit institutions are also allowed to operate without cash desks.
Who should use cash registers
Cash desks should be used by hairdressing and cosmetology salons, companies repairing radio-electronic equipment, vehicles, telephones and computers, transport organizations, hunting grounds, veterinary clinics and pharmacies, all trade and catering.
About the cash receipt
When making payments online, a cash receipt must be sent to the client in electronic form (by e-mail or subscriber number), but it may or may not be printed at the discretion of the entrepreneur. Bank payment agents are required to issue paper checks to clients, and if the client has provided an e-mail or subscriber number, then paper and (or) electronic ones.
When providing prepaid services - for example, holding concerts, providing communication services, providing transport services - a check is issued to the client only upon sale of a ticket (transport card, prepayment for communication services), but a check must now also be sent to the tax office confirming the sale of the prepaid service (holding a concert, traveling, providing communication services). Such a check must be sent to the Federal Tax Service no later than the next business day, but there is no need to issue it to the client.
When insurance agents accept funds, a cash receipt is issued (sent) to the client directly by the insurer itself.
The correction check is processed if the calculation was made without using a cash register.
If non-cash payments for goods are carried out using a traditional money transfer order issued directly at the bank, then the check is issued no later than the next business day from the date the seller receives the funds, but no later than the date the goods are transferred to the buyer).
About OFD, FN and Federal Tax Service
OFD (as well as cash register manufacturers and expert organizations) are required to provide the Federal Tax Service with information about beneficiaries and beneficial owners in accordance with legal requirements.
FDOs can now process fiscal data without depersonalization (as part of an agreement with the cash register user).
The complexities associated with CCP are explained. If previously a report on the closure of the FN could not be provided to the Federal Tax Service only in case of loss or theft of a cash register, now it may not be provided in the case of a manufacturing defect, while the defective FN itself must be submitted to the Federal Tax Service for examination.
The user now has the right to send a report on the closure of a financial fund to the Federal Tax Service only after receiving confirmation from the OFD that all fiscal documents generated by this financial fund have been accepted.
If an entrepreneur ceases his activities and this is recorded in the Unified State Register of Legal Entities and the Unified State Register of Individual Entrepreneurs, the cash register is automatically deregistered.
Thus, the law finally established the procedure for using cash register systems in various areas of business, the procedure for providing a check and working with fiscal drives. Now Russian entrepreneurs can only comply with it, not forgetting about fines.
Amendments to Federal Law No. 54-FZ of May 22, 2003 (at the bottom of the table there is a slider that will help you view the table for narrow format monitors)
The essence of the amendment | Old wording | New wording |
|
New name of the law. If previously its effect extended only to cash payments and settlements with electronic payment systems, now the law applies to all cash and non-cash payments (with the exception of settlements between organizations and (or) individual entrepreneurs carried out without presenting an electronic means of payment). | Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” | Federal Law of May 22, 2003 N 54-FZ “On the use of cash register equipment when making payments” |
|
Fiscal data operators (as well as cash register manufacturers and expert organizations) are now required to provide the Federal Tax Service with information about beneficiaries and beneficial owners in accordance with the requirements of AML/CFT legislation. | Article 4.5 2.1. The fiscal data operator is obliged, within 30 calendar days from the date of issuance of permission to process fiscal data, to submit to the authorized body the information specified in paragraphs two to four of subparagraph 1 of paragraph 1 of Article 7 of the Federal Law of August 7, 2001 No. 115-FZ “On Countering Legalization (AML ) proceeds from crime and the financing of terrorism” information about the manager, chief accountant, members of the collegial executive body (if any) and the founders of the fiscal data operator, about the beneficiaries and beneficial owners of the manager, chief accountant, members of the collegial executive body, as well as beneficiaries, beneficial owners, founders (participants) of the founders of the fiscal data operator. |
||
The definition of calculations has been significantly expanded. Payments now mean not only any movement of funds in cash or non-cash form, but also the offset of a previously made prepayment (for example, when selling goods using gift cards), the receipt of other things as payments for goods (for example, when returning an old item for offset cost of purchasing a new one (trade-in). In addition, settlements now recognize the receipt and repayment of targeted loans for the purchase of goods, works, services, as well as loans provided by pawnshops secured by things. At the same time, non-targeted loans issued by microfinance organizations and bank loans (regardless of the intended purpose) are not fiscalized. | Article 1.1 settlements - receipt or payment of funds using cash and (or) electronic means of payment for goods sold, work performed, services provided, acceptance of bets and payment of funds in the form of winnings when carrying out activities related to organizing and conducting gambling, as well as acceptance of funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting lotteries; | Article 1.1 Settlements - acceptance (receipt) and payment of funds in cash and (or) by bank transfer for goods, works, services, acceptance of bets, interactive bets, payment of funds in the form of winnings when carrying out activities related to organizing and conducting gambling, as well as acceptance of funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when carrying out activities related to organizing and conducting lotteries. For the purposes of this Federal Law, settlements also mean the acceptance (receipt) and payment of funds in the form of advance payment and (or) advances, offset and return of advance payment and (or) advances, provision and repayment of loans to pay for goods, works, services ( including pawnshops lending to citizens on the security of things belonging to citizens and activities for storing things) or providing or receiving other consideration for goods, work, services. |
|
Article 1.2 When making a calculation, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before the calculation, send a cash receipt or a strict reporting form in electronic form to the buyer (client) to the provided subscriber number or email address (if it is technically possible to transmit information to the buyer (client) in electronic form to the email address). | Article 1.2 When making a calculation, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before the calculation, send a cash receipt or a strict reporting form in electronic form to the buyer (client) to the provided subscriber number or email address (if it is technically possible to transmit information to the buyer (client) in electronic form to the email address), unless otherwise established by this Federal Law. |
||
A requirement has been added that when providing, for example, prepaid communication services, transport services (using previously purchased transport cards or tickets), after performances paid for by spectators in advance, when providing previously paid access to content on the Internet, and other similar services , the cash register user is obliged no later than the next business day to generate and send to the Federal Tax Service a cash receipt confirming the provision of such services. In this case, such a cash receipt (or BSO) is not issued to the client. | Article 1.2 When making settlements in the form of offset or return of prepayment and (or) advances previously made by individuals for services in the field of cultural events, services for transporting passengers, luggage, cargo and cargo luggage, communication services, services in electronic form, defined in Article 174 2 of the Tax Code of the Russian Federation (provision of services on the Internet is automated using information and telecommunication technologies), as well as for other services determined by the Government of the Russian Federation, the user can generate one cash receipt (strict reporting form) containing information about all such payments made within 24 hours or for a billing period not exceeding a calendar month or established by the legislation of the Russian Federation (but no later than the first business day following the end of the billing period), without issuing (sending) a cash receipt (strict reporting form) to the client. When making the calculations specified in paragraphs 5 and 5 3 of this article in the form of offset or return of prepayment and (or) advances previously made by individuals in full, users have the right to send cash receipts (strict reporting forms) to buyers (clients) in electronic form without issuing paper cash receipts (strict reporting forms). |
||
When making payments on the Internet, a cash receipt must still be sent to the client in electronic form (by e-mail or subscriber number), but it may or may not be printed, at the discretion of the user. | Article 1.2 Users when making payments using electronic means of payment, which exclude the possibility of direct interaction between the buyer (client) and the user or his authorized person, and the use of devices connected to the Internet and providing the possibility of remote interaction between the buyer (client) and the user or his authorized person when making these settlements (hereinafter referred to as settlements using electronic means of payment on the Internet), they are required to ensure that a cash receipt or a strict reporting form is sent to the buyer (client) in electronic form to the subscriber number or email address specified by the buyer (client) before making payments. In this case, the user does not print a cash receipt or strict reporting form on paper. | Article 1.2 Users when making payments by bank transfer, excluding the possibility of direct interaction between the buyer (client) and the user or his authorized person, or an automatic device for calculations, With the use of devices connected to the Internet and providing the possibility of remote interaction between the buyer (client) and the user or his authorized person (hereinafter referred to as settlements using electronic means of payment on the Internet), are required to ensure the transfer of a cash receipt to the buyer (client) or strict reporting form in electronic form to the subscriber number or email address specified by the buyer (client) before making payments. In this case, a cash receipt or a strict reporting form on paper by the user may not print. |
|
Released from printing cash receipts and BSO on paper, as well as from sending cash receipts and BSO to a subscriber number or e-mail (if they were not provided by the client), as well as are entitled to use cash registersoutside the case automatic device for making payments, users of cash register systems in the following cases: Payment for ESP at transportation service terminals passengers (cargo, luggage, cargo luggage); When using ESP in vending machines(except for cases of sale of excisable products, technically complex goods, as well as goods subject to mandatory marking with identification means). NOTES: - factory number should be marked on the terminal body and be easy to read: - from February 01, 2020 the right not to print or send a cash receipt can be used by vendors only if they display QR code when calculating on the display of the automatic calculation device. | Article 1.2 When making payments (except for non-cash payments on the Internet), the user has the right not to issue a cash register receipt or a strict reporting form on paper, and if the buyer (client) does not provide the user with a subscriber number or email address before the calculation, not to send a cash receipt a check or a strict reporting form in electronic form to the buyer (client) to a subscriber number or email address, and also has the right to use cash register equipment (with the exception of cash register equipment used in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the fiscal data operator) outside the body of the automatic device for settlements in the following cases: 1) making payments using electronic means of payment using automatic devices for settlements when providing services for the transportation of passengers, luggage, cargo and cargo luggage; 2) making payments for goods sold (except for excisable products, technically complex goods, as well as goods subject to mandatory marking with identification means) using automatic payment devices containing equipment inside their housing for issuing this product, subject to display when paying for display of an automatic device for payments QR code, which allows the buyer to read it and identify a cash receipt (strict reporting form) and the data structure of which includes the date and time of the calculation, the serial number of the fiscal document, the sign of the calculation, the amount of the calculation, the serial number fiscal drive, fiscal sign of the document (hereinafter referred to as the QR code). The provisions of paragraph 5 1 of this article regarding the conditions for the use of cash register equipment by users are applied if there is an easily readable serial number of such an automatic calculation device on the body of the automatic calculation device, printed in a place accessible for inspection without moving and (or) disassembling automatic device for calculations. |
||
For cases of non-cash payments for goods in the absence of direct interaction between the buyer and the user, but not falling under paragraphs 5 and 5.1 of the Law, for example, if the payment is carried out by an order for the transfer of funds submitted directly to the bank, a cash receipt (strict reporting form) must be generated no later than the business day following the day of payment, but no later than the moment the goods are transferred. | Article 1.2 Users, when making non-cash payments that exclude the possibility of direct interaction between the buyer (client) and the user or his authorized person and are not subject to the provisions of paragraphs 5 and 5 1 of this article, are required to ensure that a cash receipt (strict reporting form) is transferred to the buyer (client) in one of the following ways: 1) in electronic form to the subscriber number or email address provided by the buyer (client) to the user no later than the deadline specified in paragraph 5 4 of this article; 2) on paper along with the goods in case of payments for goods without sending such a cash receipt (strict reporting form) to the buyer in electronic form; 3) on paper at the first direct interaction client with the user or his authorized person in the case of payments for work and services without sending such a cash receipt (strict reporting form) to the client in electronic form. When making payments specified in paragraph 5 3 of this article, a cash receipt (strict reporting form) must be generated no later than the business day following the day of payment, but no later than the moment of transfer of the goods. |
||
Bank payment agents are required to issue to clients: Those who did not provide an e-mail or subscriber number to send a check - checks on paper Those who have provided an e-mail or subscriber number to send a check - on paper and/or in electronic form to e-mail or subscriber number, including in the form of information about the check. | Article 1.2 Bank payment agents (subagents) operating in accordance with Federal Law dated June 27, 2011 No. 161-FZ “On the National Payment System”, when making payments using automatic settlement devices, are required to issue a cash receipt on paper and (or ) send the buyer (client) a cash receipt in electronic form to the provided subscriber number or email address (if it is technically possible to transmit information to the buyer (client) in electronic form to an email address) or information in electronic form identifying such a cash receipt ( registration number of the cash register equipment, amount, date and time of calculation, fiscal sign of the document), and information about the address of the information resource that is posted on the Internet and through which such a cash receipt can be received free of charge by the buyer (client). |
||
Credit organizations are exempt from using cash register systems. | Cash register equipment is not used by credit institutions in automatic settlement devices that are in their ownership or use and provide the ability to carry out operations for issuing and (or) accepting cash, including using electronic means of payment, and for transmitting orders to credit institutions. organizations regarding the transfer of funds. | Cash register equipment is not used by credit institutions. |
|
Vendors who use mechanical vending machines (when selling chewing gum, shoe covers, etc.) are exempt from using CCT. | Cash register equipment is not used by organizations and individual entrepreneurs in automatic payment devices when making payments made exclusively with Bank of Russia coins, with the exception of automatic payment devices powered by electrical energy (including electric accumulators or batteries). |
||
Rad IP on PSN is exempt from the use of cash registers, subject to the issuance or sending to the client of a document confirming the fact of settlements. Such individual entrepreneurs include, but are not limited to, individual entrepreneurs providing clothing and shoe repair, dry cleaning, key making, furniture repair, photography studios, home renovation, plumbing work, tutoring, nursing, home cook services, rental of premises, cleaning services etc. In this case, the following are required to use CCP: Hairdressing and cosmetology, repair of electronic equipment, vehicle repair and transport services, veterinary services, hunting grounds, medical and pharmaceutical activities, trade and catering, telephone and computer repair, etc. | Individual entrepreneurs applying the patent taxation system, with the exception of individual entrepreneurs carrying out the types of business activities established by subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 paragraph 2 of Article 346 43 of the Tax Code of the Russian Federation, can carry out settlements without the use of cash register equipment, subject to the issuance (sending) to the buyer (client) of a document confirming the fact of settlement between the individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4 7 of this Federal Law. |
||
Non-cash payments between organizations and (or) individual entrepreneurs carried out without presentation of an ESP are still not fiscalized. | Cash register equipment is not used when making payments using an electronic means of payment without its presentation between organizations and (or) individual entrepreneurs. | Cash register equipment is not used when making non-cash payments between organizations and (or) individual entrepreneurs, with the exception of payments made by them using an electronic means of payment with its presentation. |
|
Payments for municipal parking and library services are not fiscalized. When insurance agents accept funds, a cash receipt (CSR) is issued (sent) to the client directly by the insurer itself. | Points 10-12 10. Cash register equipment is not used by organizations exercising the powers of state authorities of constituent entities of the Russian Federation and local governments to provide for a fee the right to use parking lots (parking spaces) located on public roads of regional (intermunicipal) and local significance, as well as parking lots (parking spaces) created on land plots that are owned by constituent entities of the Russian Federation, the property of municipalities or state ownership of which is not delimited, when such organizations make payments for the provision of the specified right, subject to transfer in full in the context of each payment for an account opened with a territorial body of the Federal Treasury, within five working days from the date such organizations receive funds. The government body of a constituent entity of the Russian Federation brings to the attention of the authorized body information about the organizations specified in paragraph one of this paragraph within five working days from the date of vesting such organizations with the powers specified in paragraph one of this paragraph. In the event of a change in information about the organizations specified in this paragraph, the government body of the constituent entity of the Russian Federation, within five working days from the date of change in such information, brings the relevant changes to the attention of the authorized body. 11. When the insurer makes settlements with policyholders with the participation of insurance agents who are not organizations or individual entrepreneurs and acting on behalf and at the expense of the insurer, as part of insurance activities carried out in accordance with the Law of the Russian Federation of November 27, 1992 12. Cash register equipment may not be used by state and municipal libraries, as well as libraries of the Russian Academy of Sciences and other academies, The list of paid services provided by the libraries specified in this paragraph without the use of cash register equipment is approved by the Government of the Russian Federation. |
||
It has been added that OFDs can process fiscal data without depersonalizing them, if this is provided for in the agreement with the cash register user. | Article 4.1. The fiscal data operator may process fiscal data for statistical or other research purposes, subject to the mandatory depersonalization of such fiscal data. | Article 4.1. The fiscal data operator may process fiscal data for statistical or other research purposes, subject to the mandatory depersonalization of such fiscal data in accordance with the requirements for depersonalization of fiscal data and methods for depersonalization of fiscal data approved by the authorized body. Article 4.1. The fiscal data operator may process fiscal data received from the user in the interests and on behalf of such user for statistical or other research purposes. without depersonalization of such fiscal data(if this is established by the contract for processing fiscal data) taking into account the requirements of the Federal Law of July 27 The provisions of paragraph three of this paragraph do not apply to the personal data of the buyer (client). |
|
If previously a report on the closure of the FN could not be provided to the Federal Tax Service only in case of loss or theft of a cash register, now it may not be provided in the case of a manufacturing defect, while the defective FN itself must be submitted to the Federal Tax Service for examination and reading of data. | Article 4.2 In case of re-registration of cash register equipment in connection with the replacement of a fiscal drive or deregistration of cash register equipment, the user generates a report on the closure of the fiscal drive. The information contained in the generated report on the closure of the fiscal drive is transferred to the tax authority along with an application for re-registration of cash register equipment in connection with the replacement of the fiscal drive or an application for deregistration of cash register equipment, with the exception of deregistration in case of loss or theft of such cash register equipment. | Article 4.2 In case of re-registration of cash register equipment in connection with the replacement of a fiscal drive or deregistration of cash register equipment, the user generates a report on the closure of the fiscal drive. The information specified in paragraph two of this paragraph may not be transferred to the tax authority in the event of loss of cash register equipment due to force majeure circumstances, theft of cash register equipment or breakdown of the fiscal drive due to a manufacturing defect, excluding the possibility of reading all fiscal data that should be stored in the memory of the fiscal drive, and generating a report on closing the fiscal drive. The fact of the breakdown of the fiscal drive indicated in this paragraph due to a manufacturing defect must be documented by the manufacturer of such a fiscal drive. |
|
A procedure has been approved for the user of a cash register device in the event of a breakdown of the physical function device, which precludes the possibility of reading data. | Article 4.2 In the event of a breakdown of the fiscal drive, excluding the possibility of reading all fiscal data that should be stored in its memory, and generating a report on closing the fiscal drive, the user provides the manufacturer with the fiscal drive to carry out its examination and obtain the conclusion of the manufacturer of the fiscal drive on the reasons for such failure. The user, within five working days from the date of breakdown of the fiscal drive, submits an application for registration (re-registration) of cash register equipment or an application for deregistration of cash register equipment in relation to the cash register equipment in which such a fiscal drive was used. The manufacturer of the fiscal drive, within 30 calendar days from the date of receipt of the fiscal drive for examination, sends to the user and through the cash register office to the tax authorities a conclusion based on the results of the examination of the fiscal drive, containing information about the serial number of the fiscal drive, the presence of manufacturing defects, as well as the ability to read all fiscal data that should be stored in the memory of the fiscal drive. The authorized body has the right to establish the composition of additional information that must be contained in the conclusion based on the results of the examination of the fiscal accumulator. The user, within 60 calendar days from the date of filing an application for registration (re-registration) of cash register equipment or an application for deregistration of cash register equipment in the event of a breakdown of the fiscal drive, submits to the tax authorities the information contained in the fiscal drive, if The manufacturer of the fiscal drive has confirmed the ability to read fiscal data from a broken fiscal drive. An examination of a fiscal drive, the breakdown of which occurred due to a manufacturing defect, is carried out by the manufacturer of the fiscal drive free of charge. |
||
If an entry is made in the Unified State Register of Legal Entities on the termination of the activities of a legal entity or an entry in the Unified State Register of Individual Entrepreneurs on the termination of the activities of an individual entrepreneur, the cash register of such person is deregistered automatically, without additional statements from the latter. | Article 4.2 Cash register equipment is removed from registration by the tax authorities unilaterally without a user's application to remove such cash register equipment from registration in the event of an entry being made in the unified state register of legal entities on the termination of the activities of a legal entity or the unified state register of individual entrepreneurs on the termination of activities an individual as an individual entrepreneur. |
||
A new case has been added when the user is required to use a correction check: If the calculation was made by him without using cash registers in violation of legal requirements. | Article 4.3 | Article 4.3 When making adjustments to calculations that were made earlier, a correction cash receipt (a strict correction reporting form) is generated after the generation of the shift opening report, but no later than the generation of the shift closing report. A correction cash receipt (a strict correction reporting form) is generated by the user in order to fulfill the obligation to use cash register equipment in the event that such user previously made a calculation without using cash register equipment or in the case of using cash register equipment in violation of the requirements of the legislation of the Russian Federation on the use cash register equipment. |
|
The user has the right to send a report on the closure of a financial fund to the Federal Tax Service only after receiving confirmation from the OFD that all fiscal documents generated by this financial fund have been accepted. | Article 4.3 A report on the closure of a fiscal drive is generated only after the cash register equipment has transferred to the tax authorities through the fiscal data operator all fiscal documents generated by such a fiscal drive, which should have been transferred to the tax authorities through the fiscal data operator, and the cash register equipment has received the operator’s confirmation fiscal data in relation to all these fiscal documents. |
||
The deadlines for the obligation to use CCP have not changed compared to the previous edition. The bill optimizes the previously existing formulations and clarifies them, taking into account the fact that some individual entrepreneurs on the PSN are generally exempt from the use of cash registers (see the amended version of clause 2.1 of Article 2 of Law 54-FZ). | Article 7 of Law 290-FZ Individual entrepreneurs who are taxpayers applying the patent taxation system, as well as organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities, when carrying out the types of business activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, can make cash payments settlements and (or) settlements using payment cards without the use of cash register equipment, subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant goods (work, service) in the manner established by Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” (as amended in force before the entry into force of this Federal Law), until July 1, 2018. The organizations and individual entrepreneurs specified in Part 7 of this article have the right not to use cash register equipment in relation to the specified types of activities until July 1, 2019 in the following cases: 3) individual entrepreneurs are taxpayers carrying out the types of business activities provided for in subparagraphs 1 - 15, 18 - 28, 30 - 44, 49 - 58, 60 - 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation; | Article 7 of Law 290-FZ Lost power. 7 1. Individual entrepreneurs applying the patent taxation system, as well as organizations and individual entrepreneurs who are taxpayers of the single tax on imputed income for certain types of activities, when carrying out types of business activities established by paragraph 2 of Article 346 26 of the Tax Code of the Russian Federation, can carry out calculations without the use of controls - cash registers, subject to the issuance at the request of the buyer (client) of a document (sales receipt, receipt or other document confirming the receipt of funds for the relevant product (work, service) in the manner established by the Federal Law of May 22, 2003 1) organizations and individual entrepreneurs are taxpayers carrying out types of business activities provided for in subparagraphs 1 - 5, 10 - 14 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation; 2) individual entrepreneurs are taxpayers carrying out the types of business activities provided for in subparagraphs 6 - 9 of paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, and do not have employees with whom employment contracts have been concluded; 3) individual entrepreneurs are taxpayers carrying out the types of business activities provided for in subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 53, 56, 63 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation; 4) individual entrepreneurs are taxpayers carrying out the types of business activities provided for in subparagraphs 45 - 48 of paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, and do not have employees with whom employment contracts have been concluded. |
Federal Law No. 54 FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) payments using payment cards” are the rules that regulate the rules for using cash registers. After all, 54 Federal Laws, online cash register, OFD, FN and a bunch of other terms have been unbalancing many entrepreneurs for the last year.
According to 54-FZ, online cash registers or cash register equipment (hereinafter referred to as CCT) are machines that have a fiscal memory that records daily (every shift) information about the accounting of cash payments, or payments using so-called payment cards.
Cash registers are not only cash registers themselves, but also ATMs and payment terminals. The devices used must be included in the unified State Register of the Russian Federation.
Checks, payment documents, strict reporting forms (hereinafter referred to as SSR) must be issued not only when purchasing goods, but also when providing services or performing work.
GOAL 54-FZ
Transparency of taxation of a trading organization, calculation of the tax base and control of sales and revenue.
The use of online cash register does not depend on:
- the tax form you use;
- the persons you serve (legal entity or individual);
- forms of payment (advance or principal payment);
- you are the beneficiary or the intermediary.
From 2003 to 2016, more than 10 amendments were made to the law. Among them were those who made life easier for entrepreneurs. For example, federal law 51-FZ of 03/08/2015, which immediately came into force. The changes affected Art. 3, 54-FZ and established that if any model of cash register equipment is excluded from the State Register of Cash Register Equipment, it can be used until the end of the service life established by the manufacturer (but not more than ten years). This reduced the cost of purchasing new equipment, because the cost of even the most budget-friendly one exceeds 4-5 thousand rubles.
Fines for violations and non-compliance with the law
The functions of monitoring the implementation of federal law 54-FZ are carried out by tax authorities.
Responsibility for violations of the rules for using cash registers is established by Article 14.5, Part 2 of the Code of Administrative Offenses of the Russian Federation for:
- non-use of a cash register if it must be used (that is, the entrepreneur’s activities do not fall within the exceptions provided for in Article 2, 54-FZ);
- use of online cash registers not registered with the Federal Tax Service;
- the amount in the receipt does not match the purchase price;
- failure to issue a BSO form, if one should be issued.
If you violate any of these conditions, you have the right to be charged with two fines at once:
- for an organization in the amount of 30,000 to 40,000 rubles;
- for a manager - from 3,000 to 4,000 rubles.
IMPORTANT! When checking the fact of non-issuance of a check (and tax authorities like to resort to checks to identify such a fact), a message about a malfunction of the machine or another reason for the non-issuance of a check is not considered valid.
What has changed with the adoption of Federal Law No. 290-FZ of July 3, 2016
Federal Law No. 290-FZ dated July 3, 2016 amends 54-FZ and obliges Russian retail to work with a new type of cash register.
Step 4 - registration of the new/modernized cash register with the Federal Tax Service. Registration takes place online in your Personal Account on the Federal Tax Service website. To register, you will need a CEP (qualified electronic signature). The signature can be obtained from certification centers of the Ministry of Communications.
IMPORTANT! Be very careful when registering and fiscalizing the cash register. If an error is made when recording the registration number received from the Federal Tax Service into the fiscal drive, it cannot be corrected. You will have to replace a damaged FN at your own expense.
Step 5 - connect the cash register to the Internet. The only step not regulated at the state level.
“Lists of hard-to-reach places are determined by regional authorities and published on their websites. Companies that operate in such territories have the right to issue a payment document instead of a check. Do not confuse hard-to-reach places with areas remote from the Internet. The Ministry of Telecom and Mass Communications has developed criteria for such territories, which also define regions. In such territories, checks need to be punched, but an agreement with the fiscal data operator does not need to be concluded and information about the punched amounts does not need to be transmitted to the tax authorities online.”
Step 6 - staff training and launch. A number of new requirements will be added to the usual procedure for working with CCP. Before punching a check, the cashier will have to ask the buyer if he would like to receive an electronic check. And if you wish, indicate your email address or phone number in the program. It will be necessary to monitor the presence of unsent checks in the Federal Fund. If there are unsent checks, the reason will need to be identified. Most often there are two of them: lack of Internet or inaccessibility of the OFD. No one will be fined on the first day. You have 30 days to send electronic receipts about the Federal Tax Service.
ANDREY BUDARIN - Head of the Operational Control Department of the Federal Tax Service
“The cash register will save information about punched checks in offline mode. And when the Internet appears, it will send it to the fiscal data operator. The Internet must be restored within 30 calendar days. Otherwise, the fiscal drive will be blocked and the cash register will stop working.”
Does everyone need an online cash register, or who can operate without a new cash register until 07/01/2018?
Updated Article 2 54 Federal Law, or who can work without a cash register
According to Article 2, 54-FZ, the list of those who may not think about a new CCP for now looks like this:
- newspapers and magazines (turnover at least 50%);
- sale of securities;
- student nutrition;
- markets without premises, fairs;
- retail trade peddling;
- ice cream and soft drinks on tap;
- travel documents for city public transport;
- trade in milk, butter and kvass from tanks;
- vegetables or watermelons in collapse;
- acceptance of glass containers;
- sale of religious objects (church);
- stamps;
- remote and inaccessible areas;
- pharmacy and paramedic stations (not pharmacies);
- tea on trains.
Engaged in sales through vending machines;
Provides services to the population and issues BSO;
Applies UTII, PSO and issues a supporting document.
“If an entrepreneur provides services to the population while being on the UTII taxation system, then he is obliged to use cash register equipment, but he needs to modernize it before July 1, 2018.”
New online cash register 2017
As of July 14, 2017, 84 models of online cash registers from 25 manufacturers were entered into the state register.
Also, 4 fiscal drives are included in the register:
| Name of the fiscal drive model | Validity period, months | Manufacturer | Order for entry into the register |
| "FN-1" | 13 | LLC "RIK" | Order of the Federal Tax Service of Russia dated August 12, 2016 No. ED-7-20/434 |
| "FN-1" version 3 version 1 | 13 | LLC "NTC "Izmeritel"" | Order of the Federal Tax Service of Russia dated March 30, 2017 No. ED-7-20/268 |
| "FN-1" version 3 version 2 | 13 | LLC "Pragmatic" | Order of the Federal Tax Service of Russia dated March 30, 2017 No. ED-7-20/267 |
| "FN-1" version 2 | 36 | LLC "RIK" | Order of the Federal Tax Service of Russia dated May 3, 2017 No. SA-7-20/339 |
The owner of the cash register has the right to independently replace the fiscal drive after the period of use has expired. But there is a high probability that suppliers of cash register equipment will require that the replacement be carried out by certified specialists. Otherwise, this may result in the cash register being removed from warranty.
The cash register must also be equipped with an interface to provide Internet for the online cash register - wired or wireless (WiFi, mobile Internet).
What is OFD? (functions and options of OFD)
OFD - Fiscal Data Operator. Intermediary between the entrepreneur and the OFD. He collects checks sent by cash registers and transfers them to the Federal Tax Service. It is the fiscal data operators who will have to store checks for 5 years and provide the buyer with access to the electronic version of the check.
An agreement with the OFD must be concluded for each cash register. The cost of an annual contract is 3,000 rubles.
IMPORTANT! Despite the presence of an intermediary, the owner of the cash register is responsible for the timely transfer of data to the Federal Tax Service.
On August 31, 2016, the first OFDs were entered into the State Register https://www.nalog.ru/rn32/about_fts/docs/6157746/:
- JSC "Energy Systems and Communications", TIN 7709364346, website address on the Internet: www.1-ofd.ru;
- Taxcom LLC, TIN 7704211201, website address on the Internet: www.taxcom.ru;
- Evotor OFD LLC, TIN 9715260691, website address on the Internet: www.platformaofd.ru;
- Yarus LLC, TIN 7728699517, website address on the Internet: ofd-ya.ru.
As of July 14, 2017, the OFD register consists of 12 (twelve) fiscal data operators.
- LLC "PETER-SERVICE Special Technologies" - https://www.nalog.ru/rn32/about_fts/docs/6278192/
- LLC "Company "Tensor" - https://www.nalog.ru/rn32/about_fts/docs/6754218/
- LLC "KALUGA ASTRAL" - https://www.nalog.ru/rn32/about_fts/docs/6754213/
- LLC "Electronic Express" - https://www.nalog.ru/rn32/about_fts/docs/6754206/
- LLC "Yandex.OFD" - https://www.nalog.ru/rn32/related_activities/registries/fiscaloperators/6735873/
- KORUS Consulting CIS LLC - https://www.nalog.ru/rn32/about_fts/docs/6763236/
- CJSC "Production Company "SKB Kontur" - https://www.nalog.ru/rn32/related_activities/registries/fiscaloperators/6857850/
- JSC "Tander" - https://www.nalog.ru/rn32/about_fts/docs/6912865/
Payment for purchases in the store is carried out online through the Robokassa system with the transfer of fiscal data on accepted payments using cash register systems provided by our partner "ATOL"
CMS modules for collecting items are available.
The cash register is also compatible with accounting and inventory programs.
1) fast - copy the link to the product in the cart or your subdomain;
2) integration - embed an iFrame with products (from a subdomain or directly onto a product on the Client’s website)
3) work onAPI- transfer of the contents of the shopping cart, which is formed on Robo.Market, the payment status is sent back to the site.
Accounting professionals and lawyers call this option legal, but temporary. And we are confident that in the near future the law will again be finalized in this part.
(we also found information about a similar solution on the Yandex.Checkout website)
TATIANA GLAZACHEVA - Executive Director of Business Element LLC (Robokassa online payment acceptance service)
“We understand perfectly well that there is a huge segment of entrepreneurs for whom the use of online cash registers jeopardizes the entire business, because it requires serious additional costs for purchasing equipment, installing it and paying for software. It is for them that we have developed a ready-made solution based on our marketplace"
Components of a check for any method of compliance with 54-FZ (what is a 54-FZ check)
Online cash register receipt with a complete list of required fields (download sample)
Refunds via online cash register (Federal Tax Service comment)
ALEXANDER SOROKIN - Head of Department of the Operational Control Directorate of the Federal Tax Service
“A detail has been added to the details of the cash receipt, which consists of four positions “receipt” / “return_receipt” / “expense” / “return_expense”. If the product has been sold, the user generates a fiscal receipt with the “receipt” detail. If the product is returned for some reason, the user generates a receipt with the details “return_receipt”. Moreover, when this return was made does not matter. A cash receipt is generated for such a return."
Advance payment (letter from the Federal Tax Service)
According to the letter of the Federal Tax Service dated November 11, 2016 N AS-4-20/21345@, sellers will be able to punch advance checks without the name and quantity of goods. In such checks there will be a sign of the payment method “advance”, indicating an advance payment. But if the seller knows for which goods he receives an advance payment, he will have to issue a check with the name and quantity. During the final settlement, the check will contain the indication of the payment method “offset_advance”.
Opinion of the parties on the benefits of amendments to 54 Federal Law
Federal Tax Service opinion
ALEXEY BATARIN - Deputy Head of the Organizational and Methodological Department of the Operational Control Department of the Federal Tax Service.
“The main advantage is that the number of cash register checks will be reduced. The new procedure will make it possible to create an automated contactless system for monitoring the completeness of revenue accounting. Inspectors will analyze companies’ settlement data and conduct only spot checks.”
Opinion of small businesses (from comments on webinars and publications)
Expert opinion
MARINA PRAVDINA is a project manager at 1C, an expert in the field of software for small and medium-sized businesses.
“Despite the fact that, due to the new law that has come into force, small businesses will incur quite significant costs and will be forced to largely restructure their work, this reform has a number of advantages and disadvantages.
The main benefit from the new order will go to entrepreneurs, whose level of income depends not on the degree of cunning in relation to tax evasion, but on how useful the business they have created, how much customers value it, and how well-established business processes are. That is an honest business.
Those for whom concealing revenue was a means of increasing business efficiency will certainly suffer greatly. And the more expectations were placed on tax evasion, the stronger the blow will be dealt by the new legislation.
Other beneficial effects include the following:
No need to go to the Federal Tax Service for registration, re-registration, deregistration of cash registers - Now all this can be done remotely on the Federal Tax Service website.
It is also declared that You will be able to service cash registers yourself- without the usual expensive contracts with Technical Service Centers (TSC). But in practice this has not yet been confirmed. Manufacturers of cash registers are trying to maintain the monopoly of their specialists on servicing equipment, threatening to remove warranties.”
What's the result?
As we found out, after the amendments to 54-FZ came into force, an online cash register for a store is either purchased, or entrepreneurs can upgrade the old one. You can also rent an online cash register and even work without an online cash register.
The final stage of the reform for the transition of business to the new cash register was marked by the adoption of a package of amendments to the law on online cash registers. Thus, on June 21, 2018, the State Duma approved in the third reading a bill amending Law No. 54-FZ of May 22, 2003.
Note: at the time of writing (06/29/2018), the law was heard in the Federation Council and was sent to the President of the Russian Federation for signature. The bill is planned to be adopted in July 2018.
The new amendments specified the concept of an electronic means of payment, expanded the circle of persons who have the right not to use new cash register equipment or use it offline, and also clarified the procedure for generating a check for non-cash payments to individuals. Let's take a closer look at the main changes introduced by Bill No. 344028-7.
List of main changes introduced to Law No. 54-FZ of May 22, 2003
The name of Law No. 54-FZ dated May 22, 2003 has been changed.
After the amendments are approved, the law on online cash registers will be called the law “On the use of cash register equipment when making payments in the Russian Federation.” The name excludes mention of electronic means of payment.
Note: at the moment (before amendments) the law is called: “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment.”
The law includes new concepts of “beneficial owner”, “version of the CCP model” and “beneficiary”
Thus, within the framework of Law No. 54-FZ, the beneficiary person will be considered an individual who ultimately directly or indirectly (through third parties) owns (has a predominant participation of more than 25% in the capital) of the organization or has the ability to control the actions of the organization and (or) its director, chief accountant, member of the collegial executive body or founder. This person is considered the beneficial owner of the manager, chief accountant, member of the collegial executive body or founder of the organization, unless there is reason to believe that the beneficial owner is another individual.
Note: the concept of “beneficial owner” in the context of this law applies only to representatives of cash register manufacturing companies, fiscal data operators and expert organizations.
The concept of calculations has been expanded
In addition to those specified in paragraph 18 of Article 1.1 of Law No. 54-FZ, the calculations now include the acceptance and payment of funds in the form of prepayment and (or) advances, offset and return of prepayment and (or) advances, provision and repayment of loans for payment for goods, works, services or provision or receipt of other consideration for goods, works, services.
The procedure for generating a check when crediting or returning an advance for certain services has been clarified
When making the specified payments by individuals for services provided in the field of cultural events, when transporting passengers, luggage and cargo, for the provision of communication services and other services determined by the Government of the Russian Federation, the seller may generate one cash receipt (CSR) containing information about all services provided within 24 hours or another billing period not exceeding a calendar month (but no later than the first working day following the end of the billing period).
The cash document generated in this case is not sent to the client.
The list of activities for which the use of online cash registers is optional has been expanded
After the changes come into force, the following will also not be required to use online cash registers:
- sellers when providing services for the transportation of luggage and cargo using automatic payment devices;
- sellers selling milk and bottled drinking water;
- vending machines selling goods (with the exception of excisable products and technically complex goods and goods subject to mandatory labeling) provided that a QR code is displayed on the device’s display, allowing the buyer to read the generated cash receipt (CSR).
Note: exemption of a vending company from the obligation to use online cash registers when generating a QR code on the display is possible provided that its serial number is applied to the body of the device, which can be easily read by the client (that is, the number must be located so that the buyer can easily see it without making any effort to find it).
Read also: Online cash registers for vending - cash registers for vending machines in 2019
Insurance agents (individuals), credit organizations, paid parking lots and state and municipal libraries when providing related services were also exempted from online cash desks.
Vending machines that accept only Bank of Russia coins for payment and are not powered by a network or battery (for example, machines that sell chewing gum or shoe covers) may also not use online cash registers.
The possibility of using online cash registers in offline mode is provided on the territory of the facilities of the FSB, state security, foreign intelligence, and military facilities.
A list of individual entrepreneurs on PSN exempt from the use of online cash registers has been determined
Individual entrepreneurs with a patent who carry out all types of activities except:
- hairdressing and beauty services;
- repair and maintenance of household radio-electronic equipment, household machines and appliances, watches, as well as repair and manufacture of metal products;
- maintenance and repair of motor vehicles and motor vehicles, machinery and equipment;
- provision of services for the transportation of passengers and goods by road and water transport;
- veterinary services;
- services for conducting physical education and sports classes;
- management of hunting and hunting;
- medical or pharmaceutical activities carried out by a person licensed for these types of activities;
- rental services;
- retail trade and catering services;
- production of dairy products;
- commercial and sport fishing and fish farming;
- repair of computers and communications equipment.
Note: a complete list of activities exempted from the use of CCP is given in Art. 2 of Law No. 54-FZ.
It is worth noting that individual entrepreneurs on UTII and the simplified tax system did not receive exemption from using online cash registers at all.
The main condition for the release of individual entrepreneurs on the PSN from the obligation to use online cash registers is the issuance to the buyer (client) of a document confirming the fact of the payment made. In this case, the document must have a serial number and other details established by paragraph. 4-12 p. 1 tbsp. 4.7 of Law No. 54-FZ.
The procedure for using online cash registers when making non-cash payments has been clarified
If previously Law No. 54-FZ did not give a clear answer to the question about the need to use online cash registers when paying by bank transfer, then after amendments are made, this gap will be eliminated. Thus, according to the new version of the law, payments for which the use of cash registers is mandatory include non-cash payments.
Note: when making non-cash payments between business entities (individual entrepreneurs and organizations), the use of online cash registers is not necessary.
The deadline for the transition to online cash registers for non-cash payments with individuals according to the new changes is no later than July 1, 2019.
The procedure for issuing a check for non-cash payments has been determined
Sellers, upon receipt of payment by bank transfer from the buyer (client), are required to give him a cash receipt or BSO in one of the following ways:
- in electronic form to an email address or as an SMS to a phone number;
- in paper form along with the goods (in this case, it is no longer necessary to send a receipt in electronic form);
- in paper form at the first meeting of the seller with the client (also without transmitting the check in electronic form).
The maximum period for generating a check for non-cash payments is no later than the business day following the day of payment, but no later than the moment of transfer of the goods.
The list of application details submitted when registering an online cash register with the Federal Tax Service has been added
In addition to the details specified in clause 2 of Art. 4.2 of Law No. 54-FZ, in the application submitted by the individual entrepreneur and the organization to the tax authorities, the following must be indicated:
- information on the use of cash registers when accepting funds from the sale of lottery tickets (including electronic ones), accepting lottery bets and paying winnings when carrying out lottery activities (in the case of registering a cash register, which will be used by the user when carrying out the specified activity);
- information on the use of cash register devices with automatic devices specified in paragraph 5 1 of Art. 1 2 of Law No. 54-FZ, including the numbers of these devices (when registering cash register devices intended for use with automatic devices in the specified cases).
New articles
- How much does it cost to register an individual entrepreneur now?
- Setting up item series
- Regulations on the labor protection service Regulations on the labor protection service in the organization
- Six questions about unpaid leave
- Rural professions Write what professions are common
- How to have a telephone interview How to issue a confirmation of invitation
- Mikhail Zoshchenko The most important thing
- Pros and cons of being a bodyguard
- The role of the volunteer movement
- Exiting the maze - right hand rule
Popular articles
- Analysis of customs statistics
- Presentation on computer science "Archivators"
- Presentation of leaf fall and its meaning
- Information on the average number of employees: current form
- Naval ranks: classification and characteristics Sleeve insignia of the naval forces
- A fixed-term employment contract ends on a day off when to dismiss End of a fixed-term contract on a day off
- Electronic government procurement: new rules for admission of participants Registration of procurement participants in a unified information system
- How should the markup (in percentage) be reflected in retail trade in accounting?
- "Management by goals and KPIs" System of MBO management based on goals
- Pre-employment medical examination: for whom is it mandatory, and who can refuse the examination?