54 Federal Law on the use of cash register systems in 2021

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The use of CCP is mandatory today. The reform started in 2016 and by 2018 it had covered most of the business. By July 2021, almost all entrepreneurs had installed online cash registers, including those who were registered for UTII and PSN.

In 2021, innovations affected an even larger part of individual entrepreneurs; only some categories listed in the law dated June 6, 2019 No. 129-FZ received a deferment. Who should take care of using the equipment now, and who can still trade according to the old rules - read about this and much more in our article.

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What is cash register technology and how does it work?

A cash register is an analogue of an earlier device that issues a check and records the fact of payment or issuance of money. The difference between the modern device is that now, instead of the ECLZ, all operations are remembered by the fiscal drive. It not only stores, but also transmits data to the tax service so that government authorities always have up-to-date information on money and commodity turnover at their disposal.

Cash register models work in conjunction with the Internet, through which they connect with the fiscal data operator - the link between the retailer and the Federal Tax Service. The Federal Law on the use of cash register systems regulates the activities and use of technology, periodically introducing changes in the form of amendments. Therefore, you need to carefully monitor new editions so as not to violate legal requirements.

Law on the application of CCP

According to Federal Law No. 54 on the application of cash register systems, any type of business activity, including the provision of services, must record financial transactions exclusively through a new-style cash register. This applies to those who have been using such technology for a long time, and to groups that previously did not have to use devices when serving customers.

Why was the procedure for using CCP introduced? There are several reasons for this:

Revenue tracking. Service through cash registers will allow you to bring unscrupulous business owners out of the shadows, creating healthy competition for all other entrepreneurs. In this way, not only do legal contributions to the budget increase, but pricing is also regulated.

Reduced inspections. Despite some negativity at the start of the project, the majority of trade participants noted the positive dynamics associated with the use of cash register systems. The number of inspection raids has decreased, since the tax office always has the necessary data at hand.

Process automation. With the help of modern cash register equipment and appropriate software, it was possible to establish automatic generation of reports, preparation of documents and a lot of other paper work that was previously performed manually.

Buyer protection. Now, having received an electronic copy of the receipt, you can find out details about the purchase, its origin and other information. Such a service was previously unavailable to the average consumer, so it was received very positively.

Cancellation of 54-FZ. What is this connected with?

In 2021, entrepreneurs will face many legislative initiatives.

One of these initiatives is the repeal of Federal Law No. 54-FZ on the use of cash register equipment. From January 1, 2021, the provisions it contains will be integrated into the Tax Code of the Russian Federation, and it itself will lose force.

Why was this needed?

The main argument of legislators in favor of innovation is the inconsistency of many legal norms with modern realities, including those contained in 54-FZ on CCP. The authorities are convinced that it slows down business development, and there is a logic to this.

Tax Code and CCP.

Currently, control over the use of cash register equipment is carried out by tax authorities. Registration, re-registration and deregistration of cash registers, inspection of cash register equipment, prosecution for non-use or violation of the procedure for use - these are just some of the responsibilities of tax officials in the area of application of cash registers.

To make the work of tax authorities easier and to systematize legal norms regarding the procedure for using cash registers, officials developed a bill on amendments to the Tax Code of the Russian Federation (ID 02/04/07-20/00106012). Its authors plan to transfer the provisions on cash registers from Law No. 54-FZ of May 22, 2003 to the Tax Code of the Russian Federation. There will also be some innovations: new fines and inspections. But first things first.

The most significant changes

The emergence of a new type of tax audits – operational ones.

Currently, there are two types - desk, that is, planned, and on-site, that is, those that are carried out based on consumer complaints.

In 2021, operational ones - during these operations, tax inspectors will monitor the correctness and completeness of the reflection of revenue through online cash registers. Companies for operational inspections will be selected randomly based on OFD data. The entrepreneur will not even be aware that he is being checked - he will only find out about it after receiving the result (and, possibly, a penalty).

Prohibition of access to information systems and (or) computer programs.

From 2021, tax authorities will be able to block:

website domain name;
network address;
index of website pages on the Internet;
computer programs, including mobile applications;
pages of a website on a social network, blog (microblog) and other online communities on the Internet;
the offender's pages in messengers.

Such sanctions will be applied only to persistent violators who simultaneously meet 3 conditions:

The violation was committed again. An organization or individual entrepreneur was held accountable within a year for violating the obligation to record payments.
Failure to issue a check (other violations regarding the recording of settlements) on a large scale. A large amount is considered to be the amount at which the amount of settlements carried out without fixation amounted to a total of 1,000,000 rubles. and more.
More than 48 hours have passed since the check was not issued . Only if the specified conditions are met, tax authorities will be able to prohibit access to the Internet resources of an individual entrepreneur or organization. Only the Federal Tax Service has the right to make a decision on a ban based on a report from the head (deputy) of the tax authority. The heads of inspections cannot make such a decision without the knowledge of the Federal Tax Service.

The duration of blocking can reach 90 days and this period begins to be calculated from the date of suspension of access.

Suspension of the activities of an organization and individual entrepreneur

The tax authority can impose this punishment if it considers that the organization and individual entrepreneur will not comply with the decision to prosecute and other measures of responsibility will not affect it. This punishment is not new; it will be transferred from the Code of Administrative Offenses of the Russian Federation.

Suspension of activities is a temporary cessation of the activities of an organization or individual entrepreneur in the form of imposing a ban on the sale of goods (work, services, property rights) and other activities of the organization or individual entrepreneur for making payments. Also, as in the case of blocking Internet resources, the period of suspension of activities can reach 90 days and only the Federal Tax Service can make such a decision.

The conditions for suspending activities are the same as for denying access : repeated violations within a year, failure to issue a large check and violation of the payment recording period for more than 48 hours.

New terms and definitions will be introduced, and some old ones will be abandoned.

The basic concepts transferred from Law No. 54-FZ will also undergo some changes. Most of them will be retained, but some will be excluded from circulation.

Thus, in the new edition of the Tax Code of the Russian Federation, the term “use of cash register equipment” will be replaced by the term “fixation of settlements” .

It means the actions of organizations and individual entrepreneurs to generate fiscal documents using cash registers and through a personal account on the Federal Tax Service website.

There will also be definitions for the concepts of “payment check”, “imaginary and feigned payment”, “operational control”. The terms “BSO”, “system for BSO”, “cash register user” will disappear from circulation.

“imaginary calculation” is a calculation that does not really exist and is carried out only for show; or a non-existent obligation or facts that do not occur in reality;

“feigned calculation” is one that covers up another calculation.

If the tax service (FTS) catches an entrepreneur making such calculations, they will fine them.

Penalties for individuals will disappear.

This means that sellers will no longer be fined, that is, all responsibility for violations will fall on the shoulders of the entrepreneur.

Online cash registers

An online cash register is a cash register equipped with a fiscal storage device. Using the device, you can generate both paper and electronic checks. After changes in the Federal Law-54 legislation, all entrepreneurs are required to transfer checks to the tax office through the OFD, which is only possible using online cash registers.

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Fines and sanctions.

Another innovation is a change in the system of fines for incorrect use of cash register equipment. New penalties will appear, their minimum percentage will disappear, and Federal Tax Service employees will receive a large arsenal of powers, including the suspension of the company’s activities.

For failure to use cash registers, an individual entrepreneur will be fined in the amount of 50% of the settlement amount, but not less than 10 thousand rubles, and an organization - in the amount of the settlement amount, but not less than 30 thousand (previously for individual entrepreneurs the fine ranged from 25 to 50%, and for legal entities - from ¾ to 1% of the settlement amount.

For the use of cash register systems with violations, the fine for individual entrepreneurs will be 3 thousand rubles, for organizations - 10 thousand (previously the amounts were 1.5-3 thousand and 5-10 thousand, respectively).

For failure to indicate the name of the product to be labeled on the receipt , a fine of 50 thousand rubles for individual entrepreneurs and 100 thousand for organizations will be charged.

The table below shows comparative data.

Liability under the Code of Administrative Offenses of the Russian Federation (until 01/01/2021)

Liability under the Tax Code of the Russian Federation (after 01/01/2021)

What will change

Non-use of cash registers in cases established by law (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Fine:

for an official - from ¼ to ½% of the settlement amount carried out without cash register, but not less than 10,000 rubles;
for a legal entity - from ¾ to 1% of the settlement amount without cash register, but not less than 30,000 rubles.

Carrying out calculations without fixing them (Part 1 of Article 12915 of the Tax Code of the Russian Federation).

Fine:

for individual entrepreneurs - 50% of the settlement amount made without cash register, but not less than 10,000 rubles;
for an organization - in the amount of the settlement amount, but not less than 30,000 rubles.

The wording of the offense has been changed;
The list of persons held accountable has been changed (individual entrepreneur instead of an official, organization instead of a legal entity).
The minimum percentage fine has been removed

The use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, re-registration and conditions of use (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Fine for officials - from 1,500 to 3,000 rubles.
Warning or fine for legal entities - from 5,000 to 10,000 rubles.

Fixing a calculation in violation of established requirements (clause 3 of Article 12915 of the Tax Code of the Russian Federation).

Warning or fine:

for individual entrepreneurs - 3,000 rubles.
for organization - 10,000 rubles.

Failure by an organization or individual entrepreneur to send a cash register receipt or BSO in electronic form or on paper to the buyer (client) when using cash registers (part 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Warning or fine:

for officials - 2,000 rubles;
for legal entities - 10,000 rubles.

Failure by an organization or individual entrepreneur to register a payment to a buyer (client, customer) of a cash or settlement receipt in electronic form or on paper (Clause 4 of Article 12915 of the Tax Code of the Russian Federation).

Warning or fine:

for individual entrepreneurs - 2,000 rubles;
for organization - 10,000 rubles.

Minor changes to the wording (including the removal of mention of BSO);
the list of persons held accountable has been changed

Failure by an organization or individual entrepreneur to provide information or documents at the request of tax authorities or the provision of such information and documents in violation of deadlines (Part 5 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

Warning or fine:

for officials - from 1,500 to 3,000 rubles;
for legal entities - from 5,000 to 10,000 rubles.

Failure by an organization or individual entrepreneur to provide information and documents upon requests from the tax authority sent as part of operational control or submission in violation of deadlines (clause 4 of Article 126 of the Tax Code of the Russian Federation).

Warning or fine:

for individual entrepreneurs - 3,000 rubles;
for organization - 10,000 rubles.

Not provided

Fixation of an imaginary or feigned calculation (Clause 2 of Article 12915 of the Tax Code of the Russian Federation).

Fine:

for individual entrepreneurs - 50% of the amount of the recorded imaginary or feigned payment, but not less than 10,000 rubles;
for an organization - in the amount of the full amount of the recorded imaginary or feigned payment, but not less than 30,000 rubles.

Previously, neither the Code of Administrative Offenses of the Russian Federation nor Law No. 54-FZ of May 22, 2003 held liability for such an offense.

Failure to indicate in a fiscal document the name of a product subject to mandatory labeling or indication of the name in a distorted form, clause 5 of Art. 12915 Tax Code of the Russian Federation).

Fine:

for individual entrepreneurs - 50,000 rubles.
for organization – 100,000 rubles.

Failure to submit on time to the tax authorities all fiscal data that is subject to transfer (Clause 6 of Article 12915 of the Tax Code of the Russian Federation).

Fine:

for individual entrepreneurs - 100,000 rubles;
for organization - 200,000 rubles.

And these are not all fines, there are others, but they have one thing in common: they removed the minimum percentage penalty and added new sanctions. And since power will completely transfer to the Federal Tax Service, department employees will be able to suspend the company’s activities.

If the bill to repeal Law No. 54-FZ of May 22, 2003 is adopted, all its provisions will be transferred to the Tax Code of the Russian Federation, and the law itself will cease to be in effect.

It is unlikely that anyone will be surprised by the new rules, since in recent years the state has been paying more and more attention to cash discipline. Control over the activities of organizations and individual entrepreneurs will be greatly tightened. Responsibility in making payments will increase, as well as responsibility in the correct use of cash register equipment.

Application of CCP in 2021: who should install the device

Cash equipment is required to be used by everyone who carries out business activities related to the receipt and issuance of funds. Moreover, this applies not only to cash, but also to non-cash payments via bank cards or electronic wallets. However, there are some nuances here: for example, if funds are transferred from account to account by enterprises, then a cash desk is not needed. At the same time, the interaction of an individual with a company is no longer included in this exception; such transactions are subject to a general requirement.

There are some exceptions - for example, until July 2021, individual entrepreneurs who do not have employees may not use CCT, but only if they provide services or sell products of their own making. As soon as at least one employment contract is concluded or a third-party item is sold, cash register equipment must be installed within 30 calendar days.

Limitation of liability until 07/01/2020

Article 2 of Federal Law No. 171-FZ of July 3, 2019 abolishes fines for public transport and the housing and communal services sector until July 1, 2020:

“To suspend until July 1, 2021 the effect of parts 2 – 4 and 6 of Article 14.5 of the Code of the Russian Federation on Administrative Offenses ... in relation to the use of cash register equipment when making payments by drivers or conductors in the cabin of a vehicle when selling travel documents (tickets) and coupons for travel on public transport, as well as payments for services in the field of housing and communal services (including services of resource supply organizations).”

Representatives of public transport and the housing and communal services sector will not be fined until July 1, 2021 for the following violations:

Failure to use cash register equipment.
Repeatedly registered non-use of CCP.
Using an online cash register that does not meet established requirements.
Using an online cash register that meets established requirements with violations.
Failure to provide a paper or electronic check to a client upon request.

Electronic check: details

The documents regulating the use of cash registers also determine the contents of the cash receipt issued to the buyer. Moreover, regardless of its form - paper or electronic, it should display the following basic details:

title and serial number of the document;
date, time and place where the calculation was made;
name, TIN and taxation system of the individual entrepreneur/organization;
form and amount of payment - income-expense, cash-non-cash;
the name and position of the employee who issued the check;
link to the website where you can view all the information (for the paper version);
detailed information about the product or type of service, the amount of VAT.

It also includes the number, series of the fiscal drive and cash register and a QR code. A recent innovation was an addition to the details - a mandatory “product code” item was added. The use of cash register systems for services does not require a product code, which is formed in accordance with the activities of the enterprise. For marked goods there is also a special mark on the receipt in the form of [M].

Online cash registers and small businesses

Application of CCP for UTII in 2021

From January 1, 2021, the UTII tax special regime ceased to exist. Due to the transition to another tax regime, there is no need to re-register the online cash register. But it is necessary to adjust the data on the taxation system used, which was indicated during registration. Read more about this here.

According to the law, it is not necessary to change the fiscal drive when changing SNO. On UTII, entrepreneurs used FN with a validity period of 36 months. In this case, organizations on OSNO must use the FN for a period of at least 13 months. The law does not prohibit, when transitioning to a general taxation system, the use of a federal tax fund for 36 months, which was previously used to work on UTII. It can be used until its expiration date.

Application of cash register under the simplified tax system in 2021

For individual entrepreneurs, the use of cash register under the simplified tax system in 2021 was necessary, as well as for legal entities. Only those companies and entrepreneurs on a simplified basis that provide services to the public received the right to a deferment until July 1, 2021. Instead of using cash registers, they can still issue strict reporting forms to clients.

Application of cash register systems in the provision of services to the population in 2021

No, in 2021 this is not necessary - provided that the individual entrepreneur or company issues strict reporting forms to clients. Read more >>

Using CCP in 2021: what it looks like in practice

54-FZ on the use of cash registers requires the mandatory sending of fiscal data to the tax office about each financial transaction. To do this, you need to connect the device to the Internet. The exception is for regions remote from communications; they are listed in special lists formed by regional authorities.

Before installing the cash register you will need:

Select and purchase cash register and fiscal storage
Create an electronic signature
Connect the Internet and OFD
Register with the Federal Tax Service

After installing the cash register at the workplace and concluding all the necessary contracts, it is necessary to instruct employees, with a signature on their financial responsibility.

Having prepared the consumables and connected the device to the network, you need to open a shift:

press the corresponding button on the device;
punch several blank checks to check the operation of the equipment;
print the interim X-report.

The use of cash register systems for payments is mandatory; a check is issued to the buyer and an electronic version is sent if the client so desires.

To close a shift, the following actions are carried out:

collection and delivery of proceeds to the responsible person;
Z-report printout.

An online cash register can be push-button, for example, a compact device Atol 91F, with autonomous operation and a wireless connection for working on the road. More respectable multifunctional models, such as Vicky Micro, operate on touch controls - such a cash register is equipped with a large display and a clear interface.

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Who is exempt from using online cash registers from 2021

Some types of activities that were previously exempt from CCP. Newspaper sellers, canteens in educational institutions, pharmacies in rural areas. Credit institutions, securities sellers, etc.
Living in inaccessible areas. Local authorities post lists of cities in which it is not possible to install cash registers on their websites.
Organizations and individual entrepreneurs who pay each other without presenting payment.

You may be interested in: Who can avoid using online cash register systems?

Changes from July 2021 to Law No. 54-FZ: latest news on the use of remote online cash register

The legislator has added to the list of organizations that have the right to use cash register systems outside the place of sale of products, performance of work and/or provision of services.

Table No. 3 - Who can use a remote online cash register

Scope of business activity	Was	It became
Internet trading	+	+
Passenger and freight transport services
Vending (with the exception of trade in excisable products)
Remote trade (food products, goods delivered by couriers)	—
Services outside the office premises (cleaning of housing, installation of windows, etc.)
Sales of tickets/coupons in the vehicle salon
Services paid for through machines - car wash, fuel refueling, laundry
Services for which BSO is legally established
Housing and communal services (with the exception of organizations that accept “cash” and digital means of payment with their presentation)

Note. The amendment on the possibility of using cash registers outside the place of settlement transaction does not replace the legal requirement for the mandatory provision of a check to the client.

We remind you: the requirement for new cash registers is that they have the technical ability to print a QR code. After the penultimate changes came into force on July 3, 2021, printing QR codes on cash register receipts became mandatory for all users of online cash registers.

Latest news about changes to Law No. 54-FZ on online cash registers - from July 1, 2021, online stores will receive a significant relaxation. Couriers will be able to avoid punching a receipt when delivering products ordered remotely by a client to their home. At the time of payment, they will need to show a QR code, which the buyer will simply scan using his mobile device (phone, smartphone or tablet). The operation is equivalent to issuing a full paper check.

Clarification for users who are specifically interested in the question of what specific changes to Law No. 54-FZ on online cash registers are in effect from February 1, 2021 - they relate to the mandatory demonstration of a QR code:

vending machine;
automatic machine for accepting payment for a number of services: washing, fuel refueling, car wash, etc.

Online cash registers after July 3, 2021: main changes

Despite the fact that online cash registers came into use back in 2017, some requirements of Law 54-FZ continue to change and be clarified. The changes regulated by 54-FZ dated July 3, 2018 affect, first of all, the narrowing of the types of activities in which reporting is not carried out via online cash registers.

As soon as the second stage of the transition to the use of modern cash registers was completed, and most of the entrepreneurs equipped cashiers’ workplaces with new equipment, Law 192-FZ was issued, which made adjustments to the procedure for using cash registers of the new type.

The main changes regulated by the provisions of 192-FZ for online cash registers dated July 3, 2021:

The list of entrepreneurs who are installing a cash register in 2021 has been reduced. Federal Law-54 and the latest changes in cash discipline (from 07/01/18), and comments to them are mandatory; no preferences are provided for taxpayers of the affected groups. Thus, some patent holders were ordered to use the cash register from July 1, 2021, but legislators allowed them to postpone the installation of the cash register until 2019. However, such individual entrepreneurs undertake to issue a settlement document for the transaction with the required details if the buyer requests it. After Law 192-FZ came out, the list of categories that received a deferment changed. Those types of activities that have dropped out of it now should not use cash register systems at all, but are required to issue their client a payment document (sales receipt or BSO) upon request.
Non-cash transactions are now also processed through KKM. Previously they were not considered calculated. Now, the definition of “settlements” includes not only income and expense transactions with cash, but also any deposits and deductions of funds by non-cash method. Acquiring now fits into the framework of cash reform. If payment for goods, services, or work occurs in an online store or through the seller’s terminals, then this form of payment does not relieve the entrepreneur from the obligation of online reporting. From October 2021, a business with a profit volume of more than 40,000,000 per year must necessarily provide the client with an acquiring service - payment with Mir, Zolotaya Korona cards and global electronic analogues must be available in accordance with Federal Law-265 (Amendments to the Law No. 2300-1). At the same time, online cash registers are used not depending on the volume of revenue, but in accordance with the types of activities, so business owners need to take into account both the requirements for the new reporting procedure and the requirements for acquiring. To do this, the entrepreneur enters into an agreement with the acquiring bank, which will receive and process received payments. The following is the algorithm:
- payment for the purchase occurs - this can be an online store, a retail outlet, off-site sales, or courier delivery. The POS terminal sends data about the cardholder to the acquirer, then the required amount of funds is blocked on the buyer’s account and an electronic confirmation is automatically sent to the seller;
funds received into the acquiring bank account are transferred to the seller's account - as a rule, the transfer period is one day, but in an agreement with the bank this period may vary, as well as the amount of the acquiring intermediary commission.

Thus, introducing changes involves not only the transition to a new generation of cash registers, but also their adaptation to legal non-cash payments. Additional equipment can be purchased either separately or together with the equipment - the terminals have a wide range of models: from handheld devices to stationary terminals.

Now the online cash register can be installed outside the vending machine body. For example, if the device is intended for payment for travel and transportation of luggage, the cash register can be placed outside, but on the condition that the serial number is visible on it. The installed copy may not print a receipt, but must provide for its transmission via the Internet if the client has provided a mobile phone or provided an e-mail.
If a QR code is displayed on the screen of vending equipment, in which transaction data is encrypted, then from February 1, 2020, printing a paper receipt is not mandatory for such devices. This applies to all types of products sold, with the exception of excise and marked ones, as well as goods that are technically complex.
On the cash register equipment market you can see a fiscal storage device for 15 months. This is a result of changes in device lifetime requirements. Now the FN can be valid for less than 36 months. and at least 13 months, so that the trade sector can expect the appearance of chips with different periods of validity of the fiscal sign key within the specified time range.
Insurers offering their services through agents or other representatives who are not employed by the company and are not individual entrepreneurs or intermediary organizations must send the client a check or BSO upon conclusion of the insurance contract and receipt of payment from the policyholder.
Payment agents using automated systems also undertake to send the client a check over the Internet or provide a paper version of it. In addition, they are allowed to send the buyer a link to an online resource, by visiting which they can find and print a cash receipt.

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In addition, changes in working with online cash registers affected the issuance of cash receipts and BSO. Now every document must have a QR code. Another mandatory requirement is that the price for the product is indicated in the currency of the Russian Federation.

New requirements are set out for filling out fiscal receipts generated when issuing funds won in the lottery, when paying for insurance services and insurance compensation, when conducting transactions between legal entities and individual entrepreneurs using cash, wallets or cards. The list of necessary details of such payment documents is specified in Art. 1 of Law 192-FZ, however, these changes are not in effect yet - they will come into force on 07/01/2019.