Who should switch to the new cash register: online cash register in 2021

Online cash registers in 2021. Detailed information and legislative news.

According to Federal Law No. 54-FZ, entrepreneurs will gradually switch to online cash registers in 2021. This gave entrepreneurs time to adapt their business activities to meet new requirements. In 2021, online cash registers have already been installed by organizations and individual entrepreneurs who previously used old-type cash registers. They had to purchase or modify their old cash registers and register them with the Federal Tax Service according to the new procedure. In 2021, organizations and individual entrepreneurs will switch to online cash registers using UTII or PSN.

The Russian government regularly sends out explanatory messages to make it easier for entrepreneurs to adapt to the new law. However, this is not enough. In this article we will try to explain the main requirements of the new law.

Cash register and tax regimes

The new procedure for using online cash register systems in 2021 for different categories of taxpayers accepting payment in cash and by card depends on the tax regime of the seller.

Until 2021, many entrepreneurs and organizations could operate without cash registers. When paying for services to the population, instead of a check, they issued a BSO (strict reporting form). In addition, all those trading on UTII and PSN had the right to accept payment for goods without any documents. Only if the buyer requested a sales receipt was issued to him.

The reason for such relaxations is that PSN and UTII for tax purposes take into account:

• potential annual income for PSN;
• income that is imputed (i.e. assumed) for payers of the single tax on imputed income (UTII).

But in the simplified taxation system, as well as in OSNO and Unified Agricultural Tax, indicators of actually received income are used to calculate the tax base. No more was required from old-style cash registers; information on sales volumes was recorded in the EKLZ (electronic control tape).

The use of cash registers for individual entrepreneurs depends on the taxation system. The obligation to use new cash registers for LLCs and individual entrepreneurs under the simplified tax system did not come as a surprise. Under the simplified tax system, the requirement to issue a cash register receipt was always in effect, so those sellers who were already working with a cash register were required to modernize it or replace it with a new online cash register.

The use of cash register systems for processing cash payments for UTII in 2018, as well as for individual entrepreneurs with a patent, depends on whether they have employees. If there are workers in the trade or catering industry, then new cash desks for these modes are needed from July 1, 2021. Moreover, real income on UTII and PSN will still not be taken into account when calculating taxes. New cash registers for these special regimes are being introduced in order to ensure consumer rights.

Although more businessmen are now using new cash registers, there are still situations when cash registers do not need to be used for cash payments. This limited list is given in Article 2 of the Law of May 22, 2003 No. 54-FZ on the use of cash register equipment. Among them:

• sale of newspapers, magazines and related products in specialized kiosks;
• sale of tickets in public transport;
• trade from tanks in kvass, milk, vegetable oil, live fish, kerosene;
• sale of seasonal vegetables, fruits, melons;
• peddling trade of certain goods;
• sale of medicines in rural pharmacies, etc.

With regard to trading in markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed a list of non-food products that cannot be sold in markets without cash registers. Regardless of the type of retail outlet, you will have to use CCP when trading clothing, leather goods, furniture, wooden products, carpets, rubber and plastic products and other things (17 product groups in total).

Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2021 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.

An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit information about orders and payments to your cash register and inform the store about successful payment and receipt registration.

If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do so right now. Today, this is the payment service most adapted to the new law. By submitting a request using the button below, you will receive 3 months of service on a premium tariff with a minimum percentage (the connection itself is free):

Connect Ya.Kassa to special. conditions

What do you need to know to work with online cash registers in 2018?

The concept of “Online - CCP” is used in the new version of 54-FZ in 2017-2018 . In colloquial speech, cash registers began to be called “online cash registers.” The cash desk received this name due to the fact that the transmission of information about all financial transactions is carried out via the Internet, through a fiscal data operator (FDO).

OFD (Fiscal Data Operator) is an organization that is accredited in accordance with the legislation of the Russian Federation, located on the territory of the Russian Federation, and has received permission to store and process fiscal data. The OFD register is maintained by the Federal Tax Service of Russia.

Currently there are 11 operators. Each online cash register that will be registered in 2021 according to the new procedure for using cash registers in accordance with 54-FZ must be connected to the OFD operator. The average cost of connecting one online cash register to the OFD is 3,000 rubles. If one organization has a large number of cash registers, discounts are provided.

Requirements for the online cash register

What is an online cash register? The simplest explanation is a cash register that operates online, i.e. connected to the Internet. Information about the purchase is transmitted to the fiscal data operator, who sends confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.

New cash registers must meet the requirements given in Article 4 of Law No. 54-FZ.

• have a case with a serial number;
• there must be a real time clock inside the case;
• have a device for printing fiscal documents (internal or external);
• provide the ability to install a fiscal drive inside the case;
• transfer data to a fiscal drive installed inside the case;
• ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal storage device;
• ensure printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
• receive confirmation from the operator of receipt of data or information about the absence of such confirmation.

In addition, separate requirements are established for the fiscal drive itself (Article 4.1 of Law No. 54-FZ), which must:

• have a case with a serial number and manufacturer's seal and a non-volatile timer;
• ensure information security of fiscal data and their encryption;
• generate a fiscal attribute of no more than 10 digits in length for each fiscal document;
• ensure authentication of the fiscal data operator and verification of the reliability of his confirmations;
• create records in the memory of cash register equipment;
• comply with the information exchange protocols established by Article 4.3 of Law No. 54;
• have a document key and a message key of at least 256 bits in length;
• provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.

The register of cash registers that meet the requirements of online cash registers and are allowed for use is published on the official website of the Federal Tax Service. Before you decide on your own which cash register (cash register) you can use, be sure to make sure that the selected model is in this registry.

Advantages and disadvantages of online cash registers?

The state receives the greatest benefit from the introduction of online cash registers. Since this will almost completely eliminate the possibility of shadow trading schemes and increase tax collection. Now, in order to check the activities of an enterprise, you do not need to visit it in person - all data is received and available in a single database.

For the users of the new cash registers themselves, this innovation will reduce the number of alarming visits and audits from the tax office. By reducing the number of shadow schemes and increasing the level of business transparency, better conditions for competition are created. The online cash register provides maximum information for the manager by generating reports such as:

• Calculation of inventory balances;
• Calculation of daily revenue;
• Calculating the average bill.

Most models of new online cash registers independently analyze sales, the level of fluctuations in demand for goods presented at the point of sale, and also allow you to monitor store activities remotely via the Internet. These functions significantly optimize accounting and help reduce entrepreneurial costs.

Of course, the purchase of a cash register and fiscal drive falls on the shoulders of entrepreneurs. As well as registering a cash register with the tax office, obtaining an electronic signature key and connecting to the OFD. This will require spending not only time, but also money. However, the use of new cash registers is not just another innovation from the State, it is a significant contribution to automation and business development. After all, operational possession of management and financial information will enable proper planning.

Check details

Question : Will it be a violation if the check does not indicate the cashier’s full name, but simply states “cashier” or “system administrator”. Answer : According to Art. 4.7. Law No. 54-FZ, the check must indicate the position and full name of the person who made the settlement with the buyer; there is an exception only for vending machines and payments on the Internet using automatic payment devices.

Question : Building materials store, more than 1,000 types of goods. Is it possible to create one product group “building materials”? Answer : The contents of the receipt must be such that the buyer can identify his purchase using the receipt: he can see what he bought and for how much. If you do not have a deferment until 2021 to print the items on the receipt, then you need to indicate exactly what, in what quantity and for how much was sold.

Question : Is it possible to indicate the name “tourist services” on the check, or is it necessary to write more specifically? Answer : While there is no single reference book for the names of goods and services, there are only recommendations from the Federal Tax Service that, after reading the name, the user must clearly identify the service.

Question : What information about the product must be indicated in the check, the UTII taxation system Answer : The requirements for the contents of the check are set out in Art. 4.7 of Law No. 54-FZ. Among the details: name of the product, quantity, price, taxation system, full name of the cashier, etc. If you are an individual entrepreneur on UTII, you have a deferment until 2021 in terms of indicating the name and quantity of goods.

Who is switching to online cash registers before July 2021?

According to the current version of 54-FZ, before July 1, 2021, organizations and individual entrepreneurs who:

• Pay a single tax on temporary income UTII;
• Use the patent taxation system (PTS);
• Carry out trading activities;
• Sell ​​excisable goods;
• They have staff.

On November 15, 2021, a bill was adopted that implies a phased transition to online cash registers for Entrepreneurs using UTII or Patent as a taxation system. The following deadlines for the transition to online cash registers are now proposed:

• Organizations on UTII and PSN (trading activities, excisable goods and public catering) - from 07/01/2018 ;
• Individual entrepreneur on UTII and PSN (with the involvement of hired employees) - from 07/01/2018 ;
• Organizations on UTII (providing services to the public) - from 07/01/2019 ;
• Individual entrepreneur on UTII (trading activities without excisable goods and services, without hired employees) - from 07/01/2019.

On November 27, 2021 , signed by the President of the Russian Federation V.V. Putin Federal Law No. 337-FZ, which amends 54-FZ “On the application of cash register systems”, now the above deadlines come into force.

In 2021, most organizations chose to postpone the purchase of new cash registers until the very last moment. This played a bad joke on them, since the one-time high demand led to a queue in the supply of fiscal drives and a shortage of cash register equipment itself. Paid cash registers were shipped late by a month or more. Even greater demand is predicted for 2021, especially for May and June.

According to expert estimates, about 2.5 million online cash registers will be registered next year. This is several times more than in 2021, when only 1.2 million online cash registers were registered.

Manufacturers of new types of cash registers are preparing for an influx of orders. However, there is one point - fiscal drives need to be changed every 13 months. This means that in the coming year there is expected to be an acute shortage of them, since in addition to purchases for new cash registers, new FNs will be ordered for previously purchased cash registers.

Therefore, it is better not to postpone the purchase of a new online cash register until May or June 2021; this will allow you to purchase equipment at an adequate price.

Now the prices for new cash registers have been significantly reduced. You can buy an online cash register now to save later!

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Promotions and discounts of our company

When not to use an online cash register

Who is required to use online cash registers in 2021?

From July 1, 2021, the use of cash registers is mandatory for the following entities:

• LLC on UTII, which are engaged in retail trade or provide catering services.
• Individual entrepreneurs on UTII who have employees and are engaged in retail or catering.
• Individual entrepreneurs on PSN who are engaged in retail and catering.

Also see

on the timing of application of cash register systems for other segments of trade and services.

Is an online cash register required when providing services?

Legal entities and individual entrepreneurs can work without a cash register until July 1, 2021, if they provide services to the public (except for catering services). It does not matter whether they have employees under an employment contract or not. A prerequisite is the issuance of strict reporting forms (SRF) to the client in accordance with clause 8 of Art. Law No. 290-FZ as amended on November 27, 2017.

Legal entities and individual entrepreneurs that provide catering services and do not have employees also have the right not to use cash register systems until July 1, 2019. This fact, among other things, is confirmed by the letter of the Ministry of Finance dated January 18, 2018 No. 03-01-15/2326 “...organizations and individual entrepreneurs performing work, providing services to the population (with the exception of organizations and individual entrepreneurs providing public catering services and at the same time having employees, with whom employment contracts have been concluded) has the right not to apply the cash register until July 1, 2019.”

Until July 1, 2021, the procedure for issuing and maintaining BSOs is regulated by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359. From July 1, 2021, it will be necessary to use special cash registers that can generate BSOs. Electronic BSO will be regulated by Federal Law No. 54-FZ and Order of the Federal Tax Service dated March 21, 2017 No. MMV-7-20 / [email protected]

Is it necessary to use online cash register systems for non-cash payments?

If payments are made only with legal entities or individual entrepreneurs through a current account, then you can work without an online cash register.

If settlements with legal entities, individual entrepreneurs or other individuals are carried out in cash or using electronic means of payment, then you need a cash register. You can use a model that does not print paper checks, but only generates electronic ones.

Will you need a cash register when trading at the market?

Legal entities and individual entrepreneurs can operate without cash registers in retail markets, fairs, exhibitions and other areas designated for trade. However, there are exceptions to this rule. Those who fall within the exceptions must apply the CCP from July 1, 2021. We list these exceptions, and also draw the attention of readers to the fact that they are addressed in the letter of the Federal Tax Service dated April 28, 2017 No. ED-4-20 / [email protected]

1. CCT should be used if you trade in the above-mentioned places inside shops, pavilions, kiosks, tents, auto shops, auto shops, vans, open counters inside covered market premises when selling non-food products, container-type premises and other similarly equipped and ensuring the display and safety of trade goods places
2. CCP will be required when trading non-food products that are on the list approved by the Government of the Russian Federation.

Let's explain with an example. If you trade at a kiosk installed at the market, then you need an online cash register. If your retail location does not ensure the display and safety of goods (that is, it does not apply to the listed exceptions), then the online cash register does not need to be used.

Is it possible to issue BSO when providing accounting services, or is an online cash register required?

If you receive payment for services to your current account from the current account of an individual entrepreneur or organization, you can also work without a cash register.

In other cases, you must use cash register services from July 1, 2021, be it payment in cash or transfer to your current account. You cannot receive a deferment, since it is given only when providing services to the population, and not to legal entities.

Do I need to print the names of goods on the receipt?

Individual entrepreneurs in special modes may not print the names and quantities of goods or services on the receipt until February 1, 2021 (Clause 1, Article 4.7 of Law No. 54-FZ).

Other organizations that are required to use cash register systems must print on the receipt the name and quantity of goods sold, the VAT rate and amount, the name of the cashier and other details listed in Art. 4.7 Federal Law No. 54-FZ.

Please note: you can fulfill all the requirements of Law 54-FZ for the details in a cash receipt using the “Kontur.Market” service. The service also ensures the transfer of data on punched checks to the INFS through the OFD. In addition, “Kontur.Market” is integrated with the service for maintaining records and submitting reports “Kontur.Accounting”, which allows you to quickly and accurately reflect sales data in tax and accounting.

A complete set for online cash register: for the price of a cash register you will receive a cash register, OFD and the Kontur.Market product accounting system Send a request

But what if it is impossible to indicate the volume and list of services or goods on the receipt, for example, when payment is made in advance?

An example from retail: an advance payment is made to the supplier for a batch of goods, the exact list of which is unknown.

An example from the service sector: a client makes an advance payment in a beauty salon for procedures, the exact list of which will be determined later.

In the described cases, two checks are knocked out. The first check is issued upon prepayment, it indicates the “advance” sign and the amount of funds received. The second check is issued upon final settlement; it contains all the required details, including the name of the product or service, its quantity, the amount of payment excluding the previously paid advance (letter of the Ministry of Finance dated July 10, 2017 No. 03-01-15/43690).

Who can refuse the mandatory transition to online cash registers from July 2021?

A number of small entrepreneurs have the opportunity not to switch to an online cash register system if:

• The company is a small shoe repair shop;
• The outlet is the sale of soft drinks from tanks or ice cream on the street;
• The sale of goods is carried out on an undeveloped market;
• You are a landlord of your own home;
• The enterprise is a credit institution, securities company, or religious organization;
• Trade is carried out in public catering at educational institutions;
• You are a public transport conductor;
• An organization or individual entrepreneur carrying out trade is located in hard-to-reach areas. A list of such organizations is included in the relevant register.

Services

Questions:

• Is it necessary to use the individual entrepreneur's cash register on the simplified tax system? Type of activity: realtor services.
• Is it necessary to use the LLC cash register on the simplified tax system? Activities: parking.
• A travel agency provides services to the public, can it switch to an online ticket office from 08/01/2019?
• We are repairing household appliances, do we need a CCT? We apply the simplified tax system.

Answer:

If you issue a BSO to the client during settlement, then you can work without a cash register until July 1, 2021. BSO is a prerequisite for deferment. If you do not issue a BSO, then the cash register must be used from July 1, 2021.

Questions:

• A travel agency using the simplified tax system provides services to the public, can it switch to an online ticket office from 08/01/2019?
• Travel agency on the simplified tax system, we are currently issuing BSO. Are we required to switch to online BSO or can we use an online cash register?
• LLC on the simplified tax system provides technical inspection services for cars, settlements between legal entities and individuals. We issue paper BSOs. Can we not change anything until 2019 or do we still need to purchase a cash register?

Answer:

Until July 1, 2021, you do not have to switch to CCP, subject to the mandatory issuance of a BSO “Tourist Voucher”.

Question : And if the physicist does not ask for a BSO, should we still prescribe it? Answer : Yes, by law you are required to issue BSO, even if the client does not ask. The procedure for settlements without cash registers with the issuance of BSO is approved by Decree of the Government of the Russian Federation No. 359 of 05/06/2008. The resolution is valid until July 1, 2021.

Question : Individual entrepreneurs provide services (marathons) on the simplified tax system without employees. Payment from individuals is transferred to the current account via Yandex.Cash. When to use online cash register? Answer : The use of BSO is regulated by Government Decree No. 359 of the Russian Federation. It stipulates that a paper BSO is issued at the time of payment; it is not clear how this can be done when providing services via the Internet.

Question : What are the “old” BSOs, do paper forms belong to them? Answer : Old BSO are paper documents printed in a typographical way, they are discussed in the Decree of the Government of the Russian Federation No. 359 of 05/06/2008. The new BSO are electronic forms equivalent to a cash receipt, which will become mandatory from July 1, 2021.

Question : If a travel agency on the simplified tax system and until 07/01/2019 may not use an online cash register, does it need to issue a BSO when transferring money from an individual to the travel agency’s account through a bank cash desk? Answer : The use of BSO exempts from the use of CCP. If the BSO is not issued, then you need to use the cash register.

Amendments to 54-FZ for such cases of non-cash payments provide the opportunity to provide a check (BSO) in one of the following ways:

1. In electronic form before the transfer of goods, the start of work or the provision of services to the subscriber number or email address provided by the buyer (client) to the user;
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 during the first direct interaction between the client and the user (his representative) in the case of payments for work and services without sending such a cash receipt (strict reporting form) to the buyer in electronic form.

Question : IP on a patent. Providing services for physical education and sports. The funds arrive in the current account. Is CCP necessary and from when? Answer : If you issue BSO, then the cash register is needed from 2021. If you do not issue BSO, the cash register is needed from 2021.

Question : Individual entrepreneur on UTII hairdressing services. Do you need a cash register by 2021? Answer : The cash register is needed from July 1, 2019.

Question : An individual entrepreneur provides services in the field of sports. Several gyms. Cash by acquiring. Do I understand correctly that CCP is needed from 07/01/2018? Should each gym have a separate cash register? Answer : CCT is needed if you do not issue BSO. If, according to OKVED, you provide services and issue BSO, then the cash register is needed from July 1, 2021. If you do not issue BSO, then use the cash register from July 1, 2021. The cash register must be used at the place of payment, that is, if the payment takes place in each hall, then there should be several cash registers.

Question : Our services are subject to deferment until 2019. If the funds came through acquiring, or to a current account through a bank, then it is possible to issue a BSO and not register the cash register for now? Answer : Yes, you can issue BSO for settlements through acquiring, too, the main condition is to keep records of the BSO in accordance with Decree of the Government of the Russian Federation No. 359 and issue BSO to clients.

A law on tax deductions for the purchase of an online cash register has been adopted in 2021.

November 15, 2021, in the third reading, the State Duma adopted a bill providing for tax deductions for entrepreneurs who manage to register online cash registers in 2021 and 2021. Individual entrepreneurs can apply for a tax deduction on UTII and PSN. The announced amount of the deduction will be 18,000 rubles for each cash register.

Obtaining a tax benefit is possible by submitting a special application for a tax reduction when submitting tax reports. The application form will be approved after the bill is passed. The deduction can only be provided in 2021, that is, in the next tax period.

At the moment, it is not known how long it will take to consider this bill and whether it will be adopted at all.

Which fiscal drive to buy

Almost all individual entrepreneurs are required to use a drive with a service life of 36 months. Only entrepreneurs can buy a storage device for 13 months:

• using OSNO, except for the service sector;
• excise sellers;
• who are engaged in seasonal business;
• using the cash register offline without transferring data to the tax office;
• payment agents.

An individual entrepreneur will be fined 1,500–3,000 rubles if he is required to use a drive with a service life of 36 months, but uses it for 13 or 15. In 2021, individual entrepreneurs were allowed to buy devices with a shorter service life on a simplified basis, since models with a service life of 36 months were not produced. The tax office did not fine anyone, because the violation was not the fault of the entrepreneurs. In 2021, it will be difficult to prove that there are no suitable devices on the market. But if there is a shortage of storage devices, the Federal Tax Service will make concessions.

You may be interested in: How to choose a fiscal drive for an online cash register

When is the best time to buy an online cash register in 2021?

The main requirement of the adopted tax deduction law is that the online cash register must be registered with the Federal Tax Service on time. Those. for those who transfer in 2021 until July 1, 2018 , and for those who transfer in 2021 until July 1, 2019.

Due to the expectation of a big rush, we recommend that you address the issue of purchasing a cash register before April 2021. Afterwards, there will be great risks of not being on time and not receiving compensation from the State; moreover, you may be fined.

Non-cash payments must be issued with a cash receipt

All organizations and individual entrepreneurs that were not included in the list of exceptions and still carry out non-cash payments must now have an online cash register duly registered with the Federal Tax Service.

From July 1, 2021, changes in legislation required them to issue a fiscal check for absolutely all transactions paid for:

• electronic money;
• payment order;
• by bank card;
• transfer via online banking;
• bank receipt.

That is, now the mandatory use of cash registers includes settlements between organizations and individual entrepreneurs - the cash register is part of the automatic device for settlements.

What does it mean? The fact that any terminal that accepts bank cards must be able to issue not a simple, but a fiscal receipt, and also inform the tax service about the completed transaction. However, for some businessmen who do not take cash, there is also a delay in the transition to “smart cash registers” for another year (Federal Law No. 290-FZ of July 3, 2021, as amended on July 3, 2021).

How can I register an online cash register?

There are several options available for registering a new type of online cash register.

The first option is no different from registering old-style cash registers. To register a new cash register with the tax office, you need to go to the tax office, with the equipment and related documentation. After preparing the application and its consideration by the inspector, the online cash register is assigned an individual registration number, after which registration on the cash register itself is completed.

The second option will save the entrepreneur’s time. This is a registration method through the nalog.ru portal. To register through the portal, an electronic signature is required. The cost of creating an electronic signature ranges from 2,000 to 3,000 rubles.

The third option is to contact a service organization for sales and maintenance of online cash registers. Engineers will independently carry out the entire procedure and help with the issuance of an electronic signature key (ESK) for registering the cash register with the Federal Tax Service. The cost of such a service in our center is 1,500 rubles.

GET ONLINE CASH REGISTRATION SERVICE

The last option is preferable for Entrepreneurs who do not have experience in registering cash register equipment; it will save both time and money. If you make a mistake in registering an online cash register, this will lead to the need to replace the fiscal drive and go through the registration procedure again.

Registration and re-registration of online cash registers

According to Federal Law No. 54, the new cash desk must:

• be able to access the World Wide Web,
• print QR code and links,
• work with fiscal drives and send all the necessary information to the OFD.

If you have one, there is no point in buying a new one. The only condition: the device must be no more than 7 years old. Today, in order not to bother entrepreneurs with unnecessary information, tax authorities themselves have determined the criteria for cash desks that are subject to replacement or modernization. To find out more accurate information, just go to the website of the Federal Tax Service and look at the model of your cash register in the register. If it is on the list, it means that you have the right not to buy a new car, but should only upgrade your device and work in peace. If not, please fork over the cash.

You can now register online cash registers online

Before replacing the CCP, it is worth deregistering the used devices. First, you will have to write an application addressed to the head of the Federal Tax Service of Russia for your region. Then submit it to the territorial tax authority or through your personal account (email). In addition to all this, you will also need to submit a registration document and a cash register passport, where the tax office will make the appropriate notes about deregistration of your device.

An application to replace an old cash register can be submitted either electronically or in printed form.

Next, in order to register the device (no matter whether it’s new or old), you need to submit documents to the tax office. To do this, you first need to write an application according to the sample.

The application contains the following points:

1. Title page.
2. Information about the CCP model.
3. Contact details.
4. Location of the cash register.

Title page

First of all, fill out the title page:

• The tax authority code can be found at the nearest branch of the Federal Tax Service;
• document type - 222122;
• the name of the company that owns the cash register is entered in the long line;
• The code for the type of economic activity can be found in the constituent documents.

The title page of the application for registration of a CCP contains general information about the applicant

Information about the CCP model

Model name, year of production, serial number - all this data is in the cash register passport. There you can also see the rest of the details required to fill out.

Carefully check all the data with what is written in the cash register passport

The name, as well as the TIN of the technical support company, number, date and expiration of the contract are available in the document for servicing the cash register. You will get the rest of the information from the information on the device itself.

To avoid mistakes and not to delay with “paperwork”, write down all the data at the cash register very carefully

The registration number of the cash register and EKLZ, as well as the date of registration, can be found on the registration card.

Contact details

Here you enter your full name, as well as the date of completion. If the application is prepared not by you, but by your official representative, you need to write on what document the application is based on.

Full name should be filled in block letters

Cash desk location

In the final section, you must indicate which institution the cash desk is located in and indicate its address.

If the retail space is the property of the applicant, then the rental lines do not need to be filled out

After the application has been written, you need to decide on the OFD to whom you will entrust your data, enter into a preliminary agreement with them, and then personally and with a cash register in your hands, go to the tax authorities for registration.

If time is too valuable for you, apply online, but this will require your electronic signature. It can be issued either when concluding an agreement with the OFD, or at a certification center. At the last stage, you will need to carry out a trial operation, the report will be reflected in the tax office, and the cash register will be registered automatically. Transaction confirmation will be available in your personal account.

Types of online cash registers. Models 2017-2018.

We have already prepared a detailed review of new online cash registers; information can be found in the article: New cash registers

Let's give a brief overview and operating principle:

1. Fiscal registrar – online cash register

1. Touch cash register monoblocks.

1. Push-button cash registers.

Exemption from the obligation to use online cash register systems

The approved and already entered into force amendments to 54-FZ (2018 amendments) regarding online cash registers provide that a number of organizations and individual entrepreneurs are exempt from switching to online cash registers when selling certain services and goods.

In accordance with Art. 2 54-FZ, the law allows those who:

• sells soft drinks by the glass through mechanical vending machines that are not connected to electricity;
• sells bottled milk and drinking water;
• sell the press (newspapers and magazines), regardless of the place of sale;
• sell goods and services for cash on board aircraft;
• collect fares from passengers on city public transport (delayed until July 1, 2021);
• sell any goods through mechanical machines;
• collects fees for parking spaces (and transfers them to the budget);
• provides banking services;
• receives payment for housing and communal services (delayed until July 1, 2019);
• provide paid services to the population in libraries (including providing access to the Internet).

Those taxpayers who operate in hard-to-reach areas are also exempt from the need to use cash registers (the list is approved separately). Businessmen in areas where there are communication problems have the right to use online cash registers without an Internet connection.

Those businessmen who maintain retail outlets on the territory of any divisions and bodies of the FSB, SVR, FSO do not need to use online cash register systems. Recent news suggests that this exception is due to the location of such law enforcement agencies in protected areas, and any identification, including the location of the cash register, may cause an undesirable effect. Therefore, the value of protecting information in this case exceeds the tax potential of receiving fiscal data from the taxpayer.

But there is also opposite news about who, on the contrary, will have to urgently install a cash register and start punching fiscal receipts.

Where to buy an online cash register and how much does it cost?

The cost of budget models of online cash registers starts at 18,000 rubles.

There are a lot of offers on where to buy an online cash register, but not everyone will be able to organize the launch of a turnkey cash register for you. Due to the fact that they can sell it, but they can’t set it up correctly, register it and train you to work on it, because... have no experience.

Our company provides a comprehensive approach to the client. We can help you set up an online cash register, register with the Federal Tax Service, and organize the issuance of an email key. signatures, train your staff and connect to EGAIS.

By contacting our company, you can receive a full range of necessary services:

• Electronic signature for registering an online cash register.
• Connection to OFD
• Registration of an online cash register with the Federal Tax Service
• Connection and support of EGAIS
• Subscriber support for Online cash registers
• Submission of declarations on alcohol and beer to FSRAR.

Working conditions without a cash register for individual entrepreneurs

To work without a cash register, an individual entrepreneur must determine whether he meets one of the conditions.

1. Non-cash payments Individual entrepreneurs who cooperate with other individuals and organizations on non-cash payments may not switch to new cash desks. The exception is trade acquiring - if the client pays with a bank card, the check must be punched, so a cash register is needed.
2. Hard to reach areas The new rules for online cash registers do not apply to individual entrepreneurs operating in hard-to-reach and remote settlements. The criterion for the remoteness of areas was established by the Ministry of Telecom and Mass Communications - these are territories with a population of no more than 10 thousand people. They also relaxed the requirements for areas remote from communication networks - there you can use cash registers offline without connecting to the Internet.
   

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3. IP on the patent system On July 3, 2021, a new law 192-FZ was issued, which outlined changes for individual entrepreneurs on a patent. Now a number of entrepreneurs, depending on the type of activity, are exempt from switching to online cash registers if it is possible to issue payment confirmation to the buyer. For example, new cash registers may not use:
   • photo studio;

   dry cleaning;

4. tutors;
5. cooks at home;
6. Individual entrepreneurs repairing clothes and shoes;
7. cleaning services, etc.

As a general rule, individual entrepreneurs with a patent can work without online cash registers, however, clause 2.1 of Art. 2 54-FZ establishes an exhaustive list of exceptions based on the type of activity.

8. Some business categories Individual entrepreneurs are exempt from using new devices if:
   sell fruits and vegetables at random;
9. repair shoes and make keys;
10. sell goods using trays, carts, baskets, etc.;
11. they sell ice cream and also sell soft drinks by the glass;
12. sell religious items (icons, books, etc.) in the temple or in the surrounding area;
13. are engaged in the sale of newspapers and magazines, as well as other goods in kiosks (if the share of sales of printed publications is at least 50%);
14. sell goods at markets and fairs.

1. Ask our specialist a question at the end of the article. 2. Get detailed advice and a full description of the nuances! 3. Or find a ready-made answer in the comments of our readers.

The full list of activities is indicated in clause 2. Art.2. 54-FZ. Owners of vending machines (with the exception of devices powered by electricity) are also exempt from using cash registers if payment for goods is made only in coins.

For individual entrepreneurs who are not included in these categories, their own dates for switching to cash registers are provided. The timing depends on the taxation system (TS) and the availability of employees.

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