Electronic digital signature (EDS) for online cash register

Why do online cash registers need an electronic signature?

Currently, throughout the Russian Federation there are cash registers of a fundamentally new type - online cash registers, characterized not only by a higher degree of protection of the data generated in them, but also by the presence of constant electronic interaction with the Federal Tax Service.

This interaction allows you to remotely carry out the following operations in relation to cash registers of the new type:

• their registration;
• re-registration associated with changing registration data or replacing a fiscal drive;
• transfer of all fiscal data generated in it to the Federal Tax Service;
• removal from the register;
• exchange of information with the Federal Tax Service.

The procedure for electronic interaction with the Federal Tax Service is familiar to taxpayers from the systems for electronic submission of accounting and tax reporting (TCS). It involves the transfer of information to the tax authority through an authorized operator. For online cash registers, such an operator is called a fiscal data operator. Having an agreement with him is a prerequisite for using an online cash register.

Find the register of fiscal data operators here.

To carry out electronic interaction, the sender of information must have an electronic digital signature (EDS). Accordingly, there is a need for an electronic signature for online cash registers. Moreover, it will be required already at the time of the first contact with the Federal Tax Service at the cash desk - when initially entering data on the cash register in your personal account on the tax service website to register the device.

The next steps in using the digital signature will be completing the registration procedure with the Federal Tax Service and registering with the selected fiscal data operator. Such an operator can also be the one through which electronic submission of accounting and tax reporting is carried out, but as such a client you will have to additionally register with the operator and pay for the services provided by the fiscal data operator.

Remote registration of an online cash register with CEP

A company or entrepreneur that has registered a CEP for an online cash register can use it to apply to the Federal Tax Service. This is done using the resource nalog.ru - the official portal of the Federal Tax Service.

Remote registration of an online cash register with CEP:

• Login to your personal account on the Federal Tax Service portal
• Selecting “Online cash register accounting”
• Filling out the form with data about the cash register (license plate, FN, etc.)
• Confirmation of information using a digital signature (the “sign and send” button)
• Then you need to wait for a response from the tax office

Electronic signature - what is it and its types

EDS is electronically encrypted information (certificate or key) that identifies a specific official or individual. Linking it to any electronic document is equivalent to certifying this document with the signature of the appropriate person. There is an electronic signature in the form of its recording on an electronic medium. Its validity period is usually set to 1 year.

Important! ConsultantPlus warns The electronic signature of an organization is by default issued to its head, but sometimes it is required that documents be signed on behalf of the organization by another person, for example an accountant. For regular use, the employee should order a separate electronic signature. Why it is better for an employee to order a separate signature rather than hand over a medium with the organization’s electronic signature, and how to do this, see K+. You can get trial access for free.

There are several types of electronic signature:

• simple;
• reinforced unskilled;
• reinforced qualified.

The key differences between electronic signatures are discussed in detail in ConsultantPlus. Get free trial access to the system and go to the Guide.

The most reliable (most secure) is a strengthened qualified digital signature, and it is this that is used to carry out electronic data exchange with the Federal Tax Service. The formation of such signatures is carried out by special institutions - certification centers.

In terms of the level of information security, the enhanced qualified digital signature used for submitting electronic accounting and tax reporting to the Federal Tax Service satisfies the requirements necessary for the electronic signature of documents related to online cash registers. Therefore, taxpayers who submit reports electronically do not need to obtain another similar digital signature to work with online cash registers. An existing signature will be suitable for this purpose.

For more information about the signature used when submitting electronic reporting, read the material “Strengthened qualified electronic signature - what is it?”

EPC type suitable for online cash register

An electronic signature is digitally encrypted information that helps identify a person. EPC helps individuals sign electronic documents. Make them equivalent to paper ones - with a handwritten signature.

The digital signature algorithm is recorded on electronic media: an electronic key, an eToken smart card or a regular flash drive. The electronic signature is valid for only a year.

There are three types of digital signature:

• Simple (regular) for individuals in banks
• Reinforced unskilled (for example, during document flow between employees)
• Enhanced Qualified Signature (CES) for exchanging information with the Federal Tax Service

The CEP for an online cash register requires a reinforced type. Because this is the most secure type of digital signature from hacking and forgery. It cannot be created independently and for free. Such signatures are generated by registered certification centers. This service is paid.

If an entrepreneur has a valid enhanced qualified digital signature, which was made for filing tax reports, there is no need to make a separate signature to register an online cash register.

How to obtain an electronic signature for online cash registers

If issuing an electronic signature turns out to be necessary, then the taxpayer should contact any of the certification centers (a full list of them is on the Federal Tax Service website). This can be done by phone or in person, as well as through the website of the relevant institution.

When applying, you will need to fill out an application for creating an electronic signature:

• on paper, if the application is not made through the website;
• electronically, if it is issued on the website.

Along with the application, the certification center will need to provide copies (scans) of documents confirming the information about the taxpayer specified in the application.

After accepting the application, the certification center will issue an invoice for services for the production of a key (verification certificate) for the digital signature. You will be able to receive a ready-made key after paying the invoice. This can be done by:

• personally the person in respect of whom the signature key is issued;
• his representative by proxy.

To receive it, you will need to present to the certification center a payment document and originals (certified copies) of documents containing information about the taxpayer reflected in the application.

A legal entity can obtain an electronic signature only through a certification center. An individual entrepreneur has wider options for obtaining an electronic signature - he can also issue it:

• directly to the Federal Tax Service;
• at the post office;
• at the MFC.

For information about what documents the certification center will require, read the article “How to obtain an electronic signature key for the tax office?”

How to get EPC?

• Select a suitable center:

1. Based on the price of the service
2. By location

CEP for an online cash register costs from 1.5 to 4 thousand rubles. The cost is influenced by the reliability of the company and the availability of technical support from its brand.

• To write an application. This can be done in person by handwriting an application for receiving a CEP for the online cash register. If the center has an application form on the website, it is best to submit an application electronically, this way you save your time.
• Prepare documents. In addition to the application, the center will request copies of all documents that confirm data on the entrepreneur’s activities.
• Pay for the service. When the application is reviewed, the center will issue an invoice. The finished CEP for the online cash register will be issued only after receiving money for the service.
• Receiving a ready key. According to the law, an individual entrepreneur can take away the key:

1. Entrepreneur himself
2. A person who has a power of attorney to represent the interests of an entrepreneur

Regardless of who receives the signature, the center must provide the payment document and the original versions of business documents (usually notarized copies are accepted, but it is better to check with the center).

The signature is valid for one year. Next, you need to obtain a new digital signature. Typically, a large number of documents are not required to renew the signature period at the same center. However, if the certifying organization has closed its operations, everything will have to start again.

A legal entity can issue an electronic digital signature for an online cash register only within the walls of a certification center. This service is available to individual entrepreneurs at the MFC and at the Federal Tax Service.

Results

Online cash registers require constant electronic data exchange with the tax authority. Such an exchange requires the taxpayer to have an electronic digital signature of the appropriate level.

This level corresponds to the digital signature used to send accounting and tax reporting to the Federal Tax Service, so if it is available, you will not need to additionally acquire such a signature.
If the taxpayer does not have one, you can issue an electronic signature through any certification center. You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Types of digital signatures, their features and differences

EDS happens:

1. Simple – certifies that the owner of the document sent it via email. The legal significance of such a signature is insignificant, since an electronic mailbox is used, the password for which may be known to unauthorized persons.
2. Reinforced – confirms that no changes were made to the document at the time of its signing. When it is formed, a trustworthy encryption mechanism is used to authenticate the originator of those files that are transmitted via the Internet. The signature can only be made using an eToken belonging to the owner.
3. Reinforced Qualified (CEP) – legally equivalent to a paper document with a “living” signature and seal. It is a 100% analogue of a businessman’s autograph, made by hand.

It is the CEP that is acceptable for owners of online cash registers. Their issuance is entrusted to certification centers that meet the necessary criteria and have received accreditation, allowing them to legally accept orders for the production of electronic electronic signatures from legal entities and individual entrepreneurs.

Important! Registration of a modern cash register requires a qualified electronic signature; no other signature will be accepted.

When should you think about getting an electronic signature?

As an individual entrepreneur or company, you most likely work with cash register equipment (CCT). Until July 1, 2021 (except for two exceptions deferred until July 1, 2021), all individual entrepreneurs and organizations (except for the list of exceptions) had to switch to using online cash registers that transmit all information to the Federal Tax Service. Check the lists of exceptions in the law and decide whether you should have an online cash register. If the answer is yes, you need to take care of obtaining an electronic signature, which will allow you to register your new cash register without visiting the Federal Tax Service, and then make any changes that have occurred, deregister the cash register and perform some other operations online.

Who does not need an electronic signature to operate an online cash register?

If you already have a successfully operating online cash register, you do not need an electronic signature: it was already received earlier and used when registering the cash register with the Federal Tax Service. There is no separate, special electronic signature for the online cash register. Remember this and do not fall for the tricks of scammers who claim that your cash register will not work without their special electronic signature for it and your company will receive fabulous fines.

What can an electronic signature for an online cash register be used for?

So, the online cash register has been selected and purchased. When is it time to use an electronic signature?

1. When registering the cash register with the Federal Tax Service. The application is completed and submitted online. This is the main point where a qualified electronic signature is required. All other points already presuppose the presence of a current electronic signature.
2. Conclusion (and in the future, if necessary, termination) of an agreement with a fiscal data operator service provider. At any time you can choose another supplier, with more attractive conditions, promotions, etc.
3. Making changes to cash register information for the Federal Tax Service. For example, in the case of replacing a fiscal drive, which will inevitably occur with a certain frequency (depending on the validity period of a particular drive).
4. Removal of the cash register from the Federal Tax Service. No personal visits to the Federal Tax Service, everything is done remotely and quickly.
5. Exchange of information with the Federal Tax Service. It is no secret that the Federal Tax Service only accepts electronic documents that are duly signed, that is, created using electronic documents of the required level.

The use of an electronic signature when working with an online cash register ensures transparency of activities, minimizes the risk of any fraud and allows you to identify the responsible person in controversial cases. With an electronic signature, you can use all the features of an online cash register quickly, environmentally friendly (without unnecessary paper documents) and comfortably.

Sanctions for non-use of online cash register

Not all businessmen strictly comply with legal requirements. Therefore, evasion of the use of a new type of cash register is subject to sanctions. The fine is as follows:

When a businessman, having paid a fine, continues to do without an online cash register, Federal Tax Service specialists have every right to suspend his activities for a period of up to 90 days.