ELCODE: What to do if the CCP fiscal accumulator expires?

Inventory or fixed asset?

The fiscal accumulator (FN), as part of the cash register, is taken into account in its composition upon acquisition.
Equipment, in turn, can be accounted for as fixed assets and as inventories using standard transactions for the acquisition of property. The fiscal storage device is not highlighted in the postings; it is included in the price of the purchased cash register. In 2021, the limit for classification as fixed assets in accounting is 40 thousand rubles, and in tax accounting – 100 thousand rubles. The accounting limit may be lower if such a decision is made and reflected in the accounting policy. The NU limit is unchanged.

Cash register is below the accounting limit and above 100 thousand rubles. is taken into account in tax and accounting in the same way: as inventories in the first case and as fixed assets in the second. CCP costing 40-100 thousand rubles. NU are not classified as fixed assets, but in accounting they are fixed assets.

When working on OSNO, a deferred tax liability (DTL) is formed. For example, if the cost of a cash register with a fiscal drive is 46,000 rubles. (excluding VAT), then IT will be 46,000 * 20% = 9,200 rubles. Dt 68/income tax calculations Kt 77 and Dt 77 Kt 68/RNP – accrual of IT and write-off upon repayment of IT calculated in the reporting period.

When replacing the FN, the following account correspondences are used:

Dt 10 Kt 60 (76) – acquisition;
Dt 08 Kt 10 or Dt 26 (44) Kt 10 - write-off as expenses - depending on the classification of the cash register as an operating system.

There is no consensus among experts whether it is possible to use subaccount 10-5 (in the chart of accounts for agricultural enterprises it is 10-6) “Spare parts” to account for the fiscal accumulator (including when replacing it).

Some believe that a fiscal drive can be classified as spare parts intended to replace worn-out parts of machines and equipment. Others believe that it is incorrect to classify this part of the cash register as spare parts, since according to the chart of accounts, account 5 takes into account spare parts in stock and circulation for basic production, business needs, and repairs. Obviously, the use of this subaccount depends on the nature of its activities and the established accounting policy.

Important! When replacing a fiscal drive, re-registration of the equipment with the Federal Tax Service is required.

What's next?

Installing a new fiscal drive

In each online cash register model, the fiscal drive can be located differently, so you need to find its installation location:

open the cover, remove the old chip and insert the new one into the connector;
old FN must be stored for five years, because it may be required by the tax authorities;
close the compartment and connect the model to the network.

Re-register cash register

To do this, you must enter the report number on the closure of the fiscal accumulator, as well as the fiscal attribute reflected in the check.

Register a new drive in your OFD personal account

It is recommended to store all of the above documents, reports and storage devices, ensuring optimal conditions for this - appropriate temperature, humidity and safety precautions.

Need help closing a fiscal accumulator?

Don’t waste time, we will provide a free consultation and help you replace the FN and re-register the cash register.

As part of fixed assets

The company decided to consider cash register equipment as a fixed asset in accounting. The cost of a cash register as a fixed asset in accounting can be formed:

from the cost of the cash register, including the fiscal accumulator;
from consulting services;
from services for installation and debugging of equipment.

Example

A cash register with a fiscal drive was purchased at a cost of 46,000 rubles. plus VAT 20% and it was configured by a third-party company, services costing 12,000 rubles. plus VAT 20%.

The postings will be like this:

Dt 08 Kt 60 RUB 46,000.00 – purchased a cash register;
Dt 19 Kt 60 9200.00 rub. – input VAT on purchase;
Dt 08 Kt 60 RUB 12,000.00 – services for setting up a cash register;
Dt 19 Kt 60 RUB 2400.00 – input VAT on services;
Dt 68 Kt 19 RUB 11,600.00 (9200+2400) – VAT deductible;
Dt 01 Kt 08 – 58,000.00 rub. – capitalized by cash register as OS.

10 months after purchase, the FN’s memory was full and it was replaced. The useful life of the device is 72 months. Depreciation per month - 58000.00/72 = 805.56. In 10 months depreciation amounted to 805.56*10 = 8055.60 rubles.

A new drive was purchased for 5,000 rubles, incl. VAT - 833.33 rubles, services for its replacement by a third-party company amounted to 2000 rubles, incl. VAT – 333.33 rub.

The operations will be reflected in the accounting system as follows:

Dt 10 Kt 60 4166.67 rub. – purchased from FN suppliers;
Dt 08 Kt 10 4166.67 rub. – the purchased FN is included in the company’s expenses;
Dt 08 Kt 60 1666.67 rub. — services for replacing the FN are included in the company’s expenses;
Dt 19 Kt 60 1166.66 (833.33+333.33) rub. – input VAT;
Dt 68 Kt 19 1166.66 rub. – to deduct VAT;
Dt 01 Kt 08 5833.34 rub. – increase in the cost of cash registers;
Dt 60 Kt 51 7000.00 rub. – payment to service providers and FN.

Depreciation: (58000 + 5833.34 - 8055.60)/(72-10) = 899.64 rubles. Dt 26 (or 44) Kt 02,899.64 – depreciation.

Important! After replacement, a used drive is stored for 5 years.

Find out when you need to change your FN

In your personal account Kontur.OFD there are notifications about the replacement of the FN. The service will warn you in advance about the expiration of the drive.

How to set up notifications and deadline calculations

You can also find out about the expiration of the FN from the shift closure report.

If there is less than a month until the end of the period of validity of the physical fund, in the report “On shift closure” you will see the line “FN resource less than 30 days.”

If the FN memory capacity is 99% full, the line “FN memory full” will appear in the same report.

When you start receiving these messages, plan to replace your device. If the FN expires and you do not replace it, it will be blocked and will not allow you to generate a report “On the closure of the FN” at the checkout.

As part of material reserves

If the cost allows, the cash register, together with the fiscal accumulator, is registered as material assets and the amount is written off as expenses at the beginning of operation. The fiscal accumulator is taken into account on the account. 10 by detailing its analytical data or behind the balance sheet.

Let now the cost of the cash register upon purchase be 25 thousand rubles. plus VAT. Let's use the data from the previous example and create transactions:

Dt 10 Kt 60 RUB 25,000.00 – cash register with fiscal accumulator has been capitalized;
Dt 19 Kt 60 5000.00 rub. – VAT is reflected on CCP;
Dt 26 (44) Kt 60 RUB 12,000.00 — services for setting up a cash register;
Dt 19 Kt 60 RUB 2400.00 – VAT on services is reflected;
Dt 68 Kt 19 7400.00 rub. (5000+2400) – tax deductible;
Dt 44 Kt 10 25000.00 – the cost of the CCP put into operation was written off.

When replacing a data drive, the wiring is significantly simplified compared to the previous example:

Dt 10 Kt 60 4166.67 rub. – purchased from FN suppliers;
Dt 44 Kt 10 4166.67 rub. – reflected in the costs of the Federal Fund;
Dt 44 Kt 60 1666.67 rub. — services for replacing the FN are included in the company’s expenses;
Dt 19 Kt 60 1166.66 (833.33+333.33) rub. – input VAT;
Dt 68 Kt 19 1166.66 rub. – to deduct VAT;
Dt 60 Kt 51 7000.00 rub. – payment to service providers and FN.

In addition to accounts 44 and 26, accounts 20 and 25 can perform their functions in transactions.

The obligation to store expired fiscal accumulators leads to the need to take them into account on the balance sheet. This is especially true if the company has several points of sale that use cash register systems. For off-balance sheet accounting, it is recommended to open account 012, registering its presence in the accounting policy. Some business entities also include cash registers themselves on their balance sheet.

What's the result?

The fiscal drive is initially accounted for as part of cash register equipment. In accounting, a cash register can be recorded as a fixed asset and as a cost center.
When replacing a fiscal drive, postings are generated using account 10. Depending on the method of accounting for cash registers, the costs of purchasing and installing the drive are reflected either in account 08, then increasing the cost of the operating system, or in cost accumulation accounts.
It is advisable to keep records of used devices on the balance sheet, since the organization is obliged to ensure their storage for another 5 years after replacement.

Accounting for cash register equipment as part of fixed assets

To classify cash register equipment as fixed assets, the following conditions must be met:

subject of labor - an independent object that is not a spare part of other equipment;
useful life more than a year;
used in the process of entrepreneurial activity for the purpose of making profit;
the initial cost criterion is at least 100 thousand rubles.

If the basic requirements for equipment are satisfied, then, by decision of a legal entity, assets worth less than 100 thousand rubles can be taken into account in accounting as part of fixed assets.

If the company’s accounting policy decides to take cash registers into account as part of fixed assets, then the initial cost will be collected from the main costs incurred:

cash register cost;
costs of information and consulting services;
cost of work on setting up and installing equipment, delivery, etc.

In accounting, the formation of the initial cost of fixed assets is displayed on active account 08: debit - price formation, credit - transfer of the asset to the fixed assets and start of use:

Dt 08 Kt 60 – expenses for the purchase of a cash register and fiscal storage device are taken into account;
Dt 08 Kt 26 – general business services are written off;
Dt 01 Kt 08 – the cost of the fixed asset is fully formed, the asset is transferred for use.

Case Study 1

Limited Liability Company "Rus", in order to modernize the cashier's workplace, acquired a new autonomous cash register with a fiscal storage device. The acquisition cost is 33.4 thousand rubles, including VAT 18% 5094.92 rubles. The company also incurred additional costs for purchasing an activation key for 36 months and connecting the cash register to the fiscal data operator. The total cost of additional settings amounted to 8,600 rubles, including VAT 18% of 1,311.87 rubles.

The accounting policy of Rus LLC stipulates that cash registers should be accepted in accounting as part of fixed assets if their initial cost is above 30 thousand rubles.

Accounting entries for business transactions:

Dt 08 Kt 60 – 28,305.08 rub. – the purchase of equipment from the supplier is taken into account.
Dt 19 Kt 60 – 5094.92 rub. – accounting for input VAT.
Dt 08 Kt 60 – 7288.13 rubles – the company’s costs for setting up the cash register.
Dt 19 Kt 60 – 1311.87 rub. – input VAT from the supplier.
Dt 68 Kt 19 – 6406.79 rub. – value added tax is accepted for deduction.
Dt 01 Kt 08 – 35,593.21 rub. – the purchased cash register is included in the company’s fixed assets.

Accounting for cash registers as part of inventories

In addition to including equipment as part of fixed assets, many companies capitalize equipment to account 10 as part of the inventory and immediately write off the cost of commissioning to the corresponding cost accounts. In this case, information about the fiscal accumulator and cash register can be taken into account in an off-balance sheet account or checked during detailed analytical accounting of the account. 10.

Case Study 2

Limited Liability Company "Kaktus" as part of modernization acquired the fiscal registrar "ATOL" worth 32 thousand rubles (including VAT 18% 4881.36 rubles). The costs of concluding an agreement with the OFD and calling technical specialists amounted to 15 thousand rubles, including VAT 18% 2288.14 rubles. The company is a small trading enterprise.

The accounting department of Cactus LLC compiled the following transactions:

Dt 10 Kt 60 – 27118.64 rub. – receipt of goods from the supplier.
Dt 19 Kt 60 – 4881.36 rub. – VAT included.
Dt 44 Kt 60 – 12,711.86 rub. – costs for calling specialists are included in sales costs.
Dt 19 Kt 60 – 2288.14 rub. – tax accounting.
Dt 68 Kt 19 – 7169.50 rub. – VAT is accepted for deduction.
Dt 44 Kt 10 – 27,118.64 rub. – the cash register is put into operation.

Replacement of fiscal drive, accounting

The fiscal drive is an integral part of the cash register, ensuring the formation of a fiscal sign, recording and storing data, encrypting information for transferring information to the OFD.

When using cash register equipment, the drive needs to be replaced:

due to expiration;
when changing the owner of cash register equipment;
The drive memory is full before the expiration date;
breakdown of the cash register or failure of the element.

Accounting for replacing an item will also depend on the cash accounting method chosen by the enterprise.

CCP refers to the company's fixed assets. In this case, the replacement of the fiscal drive will occur as part of the modernization of the asset:

Dt 10 Kt 60 – purchase of a new FN.
Dt 08 (sub-account for accounting for modernization costs) Kt 10 - the costs of purchasing and installing the element are taken into account.
Dt 01 Kt 08 - an increase in the value of the asset as a result of replacing the drive will be reflected in the OS card.

The cash register does not belong to the company's fixed assets: the costs of the new fiscal drive will be immediately charged to the appropriate accounts:

Dt 10 Kt 60 – purchase of FN.
Dt 26 (44) Kt 10 – write-off of costs.

Note from the author! After the expiration of the fiscal accumulator, it must be preserved for 5 calendar years.

Reasons that serve as the basis for replacing the FN

Expiration of the cryptographic key.

One of the most popular reasons for replacing the fiscal drive. FNs are available in three versions, valid for 13, 15 and 36 months.

The 36-month modification is intended for business entities operating on the SNR (UTII, PSN, ECXH), except for organizations selling excisable goods and owners of companies providing services to the public.

In cases where an LLC or individual entrepreneur carries out seasonal activities, they can independently choose a fiscal accumulator of any duration. The same rights are enjoyed by business owners who operate under tax regimes combined with SES and who use KKM. For example, retail outlets located outside the Internet coverage area.

The 13-month modification is intended for business entities selling excisable goods. All other categories of business have the right to independently choose fiscal drives with any validity period.

Once the cryptographic key expires, all cash transactions will be blocked. Therefore, it is better if the user replaces the FN in advance. You need to know that the countdown of the period begins not from the moment of registration of KKM or the start of using the device, but from the moment of fiscalization. The end of the service life of the FN can be seen by going to the KKM settings or in the Personal Account on the OFD website.

Some models of online cash registers are configured to notify users about the expiration of the FN. Typically, a message will appear on the device screen or appear on the shift close report 30 days before the device reaches end of life. Since fiscal drives of a certain validity period are not always available, it is best to arrange in advance for the purchase of a financial fund intended to replace the used one. The law prohibits the use of KKM without FN; for violators, administrative punishment is provided in the form of a fine or removal from financial activities for a certain period.

The device's memory resource is exhausted.

Manufacturers indicate the average validity period of the fiscal document, because the memory resource is calculated not by time, but by the number of issued fiscal documents. For example, a functional unit with a service life of 13 months is designed for 180,000 operations, 450 per shift. Therefore, if there is a lot of traffic at a retail outlet, the service life will be shorter.

Modern KKM models are programmed to notify the user in cases where the device runs out of actual memory, but this happens when only 1-2% of the total capacity remains. Therefore, so that the need to purchase a new FN does not come as a surprise, you should independently control the occupancy percentage in the cash register settings.

Change of ownership of KKT.

During the fiscalization of KKM, the details of the organization or the owner of the equipment are entered into it, which are recorded in the memory of the FN. Since any data entered into the FN cannot be changed or deleted, when selling KKM, the chip must be removed, having first closed the memory archive. The next owner will have to insert a new FN into the cash register.

You should know that if KKM is transferred to another branch of the same organization, replacement of the fiscal drive is not required, because the details will remain the same.

An error made during the fiscalization process.

During the process of fiscalization of the device, the owner of the equipment enters the details of the organization and the cash register. At this moment, you need to be very careful and double-check the information you entered before confirming the action. If an error is made in even one letter or number, the FN will be damaged and you will have to purchase a new one.

Failure of the fiscal drive.

The fiscal drive has a high degree of protection, so it rarely breaks, and since it is a consumable material, if the device breaks down, it is cheaper to replace it than to repair it. Mechanical damage to the FN can occur as a result of improper or careless use, as well as after contact with chemical detergents.

In the case when KKM is used with a faulty FN, an administrative penalty is imposed on the owners of the equipment.

Fiscal storage

All cash register equipment must be equipped with this device.

The main task of the FN is to sign the generated check with a fiscal sign and control the sending of the check to the fiscal data operator. 30-day storage is provided in case of any problems with the transfer of checks to the fiscal data operator (for example, communication problems).

The fiscal drive performs two main functions:

Stores all cash receipts
Encrypts data and generates a special code to verify it

Models of fiscal drives used on the territory of the Russian Federation are listed in the state register of fiscal drives. You can check that your personal income tax is included in this list on the tax service website. The main service life of the FN is 13 and 36 months, depending on the model. Sometimes the validity period is 15 months. For more detailed information about the models of fiscal drives, go to the article

Models of fiscal drives. Upon expiration of the service life of the FN, it must be replaced, and the cash register itself must be re-registered.

Select a new FN

When choosing a new fiscal drive, consider three points:

What Federal Law 54 requires
Depending on the type of business, you must select a Federal Tax Fund with a certain validity period. For example, sellers of excisable goods are required to apply a tax return for 13 or 15 months, and when providing services, a tax return is required for 36 months.
How much do you sell?
If your outlet has a large flow of customers or your online store receives a lot of orders, then most likely the memory in the drive will run out quickly, and it makes no sense for you to set the FN for 36 months.
Are there any restrictions on the validity period in the FN passport?
Please pay attention to the information in the FN passport - there may be restrictions on the service life of the drive depending on the conditions of its use.

Instructions for choosing a physical fitness

Help in choosing a physical function. Leave a request for a FN and a Kontur.OFD specialist will help you choose a FN

Send a request

Brief algorithm for replacing FN

What needs to be done to replace the FN? First of all, replacement of the FN occurs not only due to the expiration of the validity period, but also when the memory of the FN is full. In any of these cases, you must follow this algorithm.

Complete the transfer of all documents to the OFD. This must be done, since otherwise all the data stored on the fiscal drive will be lost forever and will not be transferred to the Federal Tax Service. Check that the shift is closed and there are no unsent documents on the CCP.
Generate a “Report on closing a fiscal drive” This can be done at your online cash register. You will need the data from this report to re-register your cash register on the Federal Tax Service website.
Install a new fiscal drive You can install a fiscal drive yourself or contact a specialist. Instructions for replacing the FN are in the documents provided by the manufacturer of your CCP.
Re-register the cash register on the Federal Tax Service website. In case of replacement of the Federal Tax Service, it is necessary to re-register the cash register on the Federal Tax Service website. To do this, you will need a qualified electronic signature (CES). You can obtain it from an accredited certification center. For more detailed information, refer to the article EDS - a tool for working with OFD. Detailed instructions for re-registering a cash register on the Federal Tax Service website are available at the link: Re-registration of a cash register on the Federal Tax Service website

It is recommended, according to the information letter, that the period of use of this company's software products be set at 2 years. Example. The organization purchased from a partner a license to use the computer program “1C: Accounting 8.3 (rev. 3.0)”, version PROF, worth 13,000 rubles. It is necessary to reflect in the same program the purchase of the non-exclusive right to use the software, attribute its cost to deferred expenses and then write off the cost over two years to cost account 26 “General business expenses” using monthly write-off transactions. Purchasing software in 1C 8.3 We capitalize the software with the document “Receipt of goods and services”, indicating the type of document - “Services (act)”. When specifying the nomenclature, we will add a new position to the directory, call it “Purchase of the 1C Accounting 8 PROF program”, the type of nomenclature should be “Service”.

Procedure for replacing FN

The cash register fiscal module can be replaced by service center specialists. This option is especially relevant in cases where the CCP is still under warranty. You can carry out the procedure yourself, following the procedure for replacing the FN.

Closing the FN archive

The procedure for replacing a fiscal drive involves closing its archive. At the same time, a report on the closure of the module itself will be automatically generated. But first you will need to complete your current shift. Next, wait until all the data is transferred to the OFD, making sure that the cash register is connected to the Internet. Then check the “Number of untransferred FDs” field - no entries should be displayed here. At the next stage, open the program for registering cash register and perform the following steps:

Click "Close Archive".
Make sure the time on the cash register is set to the correct time. If it is different from the current one, select the “Synchronize with computer” option. Then click on the “Next” button.
Confirm the operation to close the archive by activating the “Execute” option.
A document with a fiscal attribute will be created automatically. It is important to wait for it to arrive on the OFD server.

Please note: if not all receipts are sent to the OFD, then during the process of closing the archive an error will appear and the operation will be cancelled. A similar situation arises when there is no response from the OFD server.

Important! You cannot begin installing a new FN until the OFD receives a notification about the transfer of a report on closing the archive.

Physical replacement of the fiscal drive

Physical replacement of the electronic module has its own nuances depending on the CCP model. The general algorithm of actions is as follows:

Disconnect the online cash register from the power source.
Open the printer cover and remove the receipt tape.
Open the compartment on the back of the printer, carefully unplug and remove the drive, and install the new device in its place.
Close the compartment, install the receipt tape, and close the printer.
Now all that remains is to connect the cash register to the network and wait for it to load.

It is important not to throw away the fiscal drive after replacement. The owner of cash register equipment is obliged to ensure its safety for 5 years. This requirement is provided for in paragraph 2 of Article 5 of Law No. 54-FZ.

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Reflection of the purchase of cash registers in accounting and tax accounting

Attention

PBU 6/01 “Accounting for fixed assets”, the limit for recognizing equipment as fixed assets can be set in an amount less than 40,000.00 rubles. In this case, the cash register in accounting should be recognized as fixed assets (if the basic criteria for recognizing an object as a fixed asset are met). Question No. 2: When purchasing a cash register, an invoice was received from the supplier, which reflects the fiscal receipt printer, terminal, cash drawer, uninterruptible power supply, barcode scanner, cash program, services for installing a cash register program, services for preparing cash registers for operation, training of employees to work with cash registers, CRF services for a year.

Which of the following can be included in the operating system when completing a cash register? Answer: The OS must include all those components without which the operation of the cash register is not possible. It is located on the “Purchase” tab or called up from the top Purchase menu. According to the All-Russian Classifier of Fixed Assets OK 013-2014 Cash registers should be classified under code 330.28.23.13 - Counting machines, cash registers, postal franking machines, ticket printing machines and similar machines with counting devices or 330.28.23.13.120 - Cash registers . According to the OS classifier (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1), such cash registers belong to the fourth depreciation group with a service life of 5 to 7 years. It should be taken into account that from 2021 the specified classifier is used only for tax accounting purposes.

Answers to common questions Question No. 1: The accounting policy for accounting purposes sets a limit for recognizing assets as fixed assets of 30,000 rubles. The cash register costs 28,500 rubles.

Accounting for online cash registers and fiscal drives

According to paragraph 4 of Article 4 of the Federal Law of July 3, 2018 No. 192-FZ, from July 1, 2019, all organizations and entrepreneurs are required to use cash register equipment when making payments both in cash and by bank transfer. An exception is cases established by Federal Law No. 54-FZ of May 22, 2003 (Article 1.1, clause 1, Article 1.2 of Law No. 54-FZ).

Cash register equipment is a fixed asset (FPE) and is accounted for in account 101 04 “Machinery and Equipment”, since online cash registers are material objects:

with a useful life of more than 12 months;
intended for repeated or permanent use with the right of operational management during the activities of the institution.

The useful life of a cash register is determined according to the classification of fixed assets included in depreciation groups (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1).

Cash register equipment has OKOF code 330.28.23.13.120 “Cash registers”, which belongs to group 330.28.23 OKOF “Office machines and equipment, except computers and peripheral equipment”

OKOF in "1C: Public Institution Accounting 8"

Group 330.28.23 OKOF is included in the fourth depreciation group (property with a useful life of over 5 to 7 years inclusive). The useful life in institutions is determined by the longest period established for depreciation groups (clause 44 of the Instructions for the application of the Unified Chart of Accounts, approved by order of the Ministry of Finance of Russia dated December 1, 2010 No. 157n). Thus, the useful life of the CCP is 7 years.

The initial cost of the fixed asset also takes into account the costs of its delivery and other costs directly related to the acquisition of the cash register. For example, depending on the cash register model, the fiscal drive may be part of the cash register or purchased separately.

You can operate a cash register only if it is registered with the tax authority. Registration with the tax authority is free.

According to paragraph 4 of Article 4.1 “Requirements for the fiscal drive” of Law No. 54-FZ:

Excerpt from the document

“The fiscal storage device ensures storage in an uncorrected form for 30 calendar days, unless otherwise provided by this paragraph, details of the following fiscal documents:

registration report;
report on changes in registration parameters;
shift opening report;
cash receipt (strict reporting form);
correction cash receipt (strict correction reporting form);
shift closing report;
report on closing the fiscal drive;
report on the current status of settlements;
operator confirmation.

The details of the registration report, the report on changes in registration parameters generated in connection with the replacement of the fiscal drive, and the report on the closure of the fiscal drive must be stored in the fiscal drive during its service life and for five years from the date of expiration of its service life.”

Thus, at the legislative level, the storage of a fiscal storage device is regulated for 5 years from the date of expiration of its service life.

In accordance with the norms of paragraph 2 of Article 5 “Obligations of organizations and individual entrepreneurs carrying out settlements, users” of Law No. 54-FZ, users of cash register equipment are obliged to:

ensure the safety of fiscal drives for 5 years from the date of termination of their use as part of cash register equipment;
replace the fiscal drive and materials that require regular replacement (consumables).

It should be taken into account that in accordance with paragraphs 4, 14 of Article 4.2 of Law No. 54-FZ, in connection with the installation of a new fiscal drive in cash register equipment, re-registration of this cash register equipment must be carried out.

The fiscal drive as a consumable item must be accounted for as an inventory in account 105.36 “Other inventories.”

Since from the date of termination of operation the fiscal storage device ceases to be an asset, but according to Law No. 54-FZ is subject to mandatory storage, when replacing a retired fiscal storage device should be taken into account in off-balance sheet account 02 “Tangible assets in storage” in a conditional valuation, at cost: one fiscal storage — 1 rub. (clause 335 of Instruction No. 157n).

When replacing consumables, the cost of the fixed asset does not change. According to the last paragraph of paragraph 27 of Instruction No. 157n:

Excerpt from the document

“The result of repair work on an object of fixed assets that does not change its value (including the replacement of elements in a complex object of fixed assets (in a complex of structurally articulated objects that constitute a single whole), in the case where, as a result of the repair, objects of non-financial assets that meet the criteria are not created recognition of fixed asset objects is subject to reflection in the accounting register - the Inventory card of the corresponding fixed asset object by making entries about the changes made, without being reflected in the accounting accounts.”

Attention: What documents are required to register a cash register? After you have purchased a cash register, you need to enter into an agreement with a technical service center (TSC) for servicing the equipment, and also register the cash register at your place of registration with the tax office. Postings for May 5: Dt-t 08 K-t 60 = 200,000 Reflected the acquisition of KKTDt-t 19 K-t 60 = 36,000 Input VAT on the acquisition of KKTDt-t 08 K-t 60 = 2,000 Taken into account the costs of introducing KKT into operationDt-t 19 K-t 60 = 360 VAT on commissioning KKTDt-t 60 K-t 51 = 236,000 Paid invoice for KKTDt-t 60 K-t 51 = 2,360 Paid for central service center services for commissioning KKT Postings for May 7: Dt-t 01 K-t 08 = 202,000 KKT included in OSE monthly during the useful life of KKTDt-t 20, 26.44 K-t 02 = 3868.85 Accrued depreciation of KKT (202,000 /61 ) If the cash register is registered as part of the inventory.

Particular attention should now be paid to printing paper checks and sending electronic checks. Due to the entry into force of Federal Law No. 54-FZ of May 22, 2003, organizations are required to switch to cash register equipment (CCT) with the possibility of online data transfer. Starting with release 3.0.45, the program in “1C: Accounting 8” has implemented the ability to connect retail equipment and send an electronic receipt. Select the type of equipment “Cash register with data transfer” and create a new directory element.

Registration data for the online cash register can be viewed by following the hyperlink Cash register registration parameters in the form of the equipment you connect.

Important According to the All-Russian Classifier of Fixed Assets OK 013-2014 Cash registers should be classified under code 330.28.23.13 - Counting machines, cash registers, postal franking machines, ticket printing machines and similar machines with counting devices or 330.28.23.13.120 - Control devices cash. According to the OS classifier (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1), such cash registers belong to the fourth depreciation group with a service life of 5 to 7 years. It should be taken into account that from 2021 the specified classifier is used only for tax accounting purposes.

was able to provide benefit (economic benefit)
the organization had no plans to sell it in the future.

These are the conditions for recognizing equipment as a fixed asset that are established in PBU 6/01 “Accounting for fixed assets.”

Debit 08 Credit 60 – Reflects the cost of the purchased cash register; Debit 19 Credit 60 - VAT is reflected on the purchase of cash registers (if there is an invoice); Debit 08 Credit 60 - costs of putting the cash register into operation are taken into account; Debit 19 Credit 60 - VAT is reflected on the costs of putting the cash register into operation; Debit 01 Credit 08- CCP accepted for accounting as part of fixed assets; Debit 68 Credit 19 - VAT on cash register costs is accepted for deduction. The useful life of a cash register is usually indicated in the documents.

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Accounting for online cash registers The company in its accounting policy itself determines the criteria for the cost of classifying property as fixed assets, i.e., it has the right to take cash registers into account as part of inventory or fixed assets.

Postings are given without VAT: Contents of the transaction Posting Notes Dt Kt The cost of the cash register is reflected 08 60 The cost of software configuration services is reflected 08 60 Included in the cost of the cash register as the costs necessary to bring the OS to a state suitable for use The cost of the barcode scanner is reflected codes 10 60 Not included in the OS, because

Reflection in accounting 1c 8 3 purchase of a fiscal drive Particular attention should now be paid to printing paper checks and sending electronic checks.

In connection with the entry into force of Federal Law No. 54-FZ of May 22, 2003, organizations are required to switch to cash register equipment (CCT) with the possibility of online data transfer. Starting with release 3.0.45, the program in “1C: Accounting 8” has implemented the ability to connect retail equipment and send an electronic receipt. Select the type of equipment “Cash register with data transfer” and create a new directory element. Cash register accounting in 2021 Registration data for the online cash register can be viewed by following the hyperlink Cash register registration parameters in the form of the equipment you connect.

Info Important According to the All-Russian Classifier of Fixed Assets OK 013-2014 Cash registers should be classified under code 330.28.23.13 - Counting machines, cash registers, postal franking machines, ticket printing machines and similar machines with counting devices or 330.28.23.13.120 - Control devices - cash registers. According to the OS classifier (approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1), such cash registers belong to the fourth depreciation group with a service life of 5 to 7 years.

How to conduct a fiscal drive in 1c 8 postings

Ideally, after the supplier/manufacturer decides to replace or refund the cost of the fiscal drive, the user should receive the faulty fiscal drive back. 2. If the supplier/manufacturer fundamentally does not agree to return the faulty fiscal drive (or this is impossible for some other reason), then the user must receive a written conclusion about the fatal malfunction of each fiscal drive transferred to the supplier/manufacturer (we have already mentioned this conclusion above ). If these rules are not followed, we believe that the user faces the risk of being brought to administrative liability under Part 4 or Part 5 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (fine for individual entrepreneurs up to 3,000 rubles, for legal entities up to 10,000 rubles; for each fact of “non-storage” of a fiscal accumulator identified by the tax authority). In the case under consideration, the unconfirmed fact of a breakdown of the fiscal drive, we believe, entails some risks of bringing to administrative liability under Part 4 or Part 5 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation (fine for individual entrepreneurs up to 3,000 rubles, for legal entities up to 10,000 rubles) - depending on whether the tax authority qualifies this situation as a violation of the procedure for re-registration of a cash register or as a failure to provide information related to the use of a cash register .

Accounting for online cash registers and maintenance costs Costs for repairs and maintenance of cash register equipment include: * costs for routine repairs, for example, replacement of spare parts; * payment for service center services.

Info As a rule, online cash register software has options for monitoring the fullness of the FN memory and notifying the user that this storage resource is running out. Having calculated the dynamics of filling the FN memory, you need to choose the moment to purchase a spare device in advance. 3.

Changing the owner of an online cash register on which the FN is installed The fact is that 1 drive can be used by only 1 taxpayer (identified by TIN) - this is a one-time entry in the FN. Note that if the cash register is transferred to a separate division, then there is no question of changing the owner, since the TIN at the head office and at the division will be the same.

In its accounting policy, the company itself determines the criteria for the cost of classifying property as fixed assets, i.e., it has the right to take into account cash register assets as part of inventory or fixed assets.

Basic accounting entries when accounting for costs associated with the acquisition and operation of a cash register, which is planned to be taken into account as part of the operating system (cost more than 40,000.00). Postings are given without VAT: Contents of the transaction Posting Notes Dt Kt The cost of the cash register is reflected 08 60 The cost of software configuration services is reflected 08 60 Included in the cost of the cash register as the costs necessary to bring the OS to a state suitable for use The cost of the barcode scanner is reflected codes 10 60 Not included in the OS, because

Enterprises that are required to use a cash register must first purchase this machine and reflect its acquisition in accounting accordingly.

Answer: No, you can't.

Subaccount 10-5 “Spare parts” takes into account the availability and movement of spare parts purchased or manufactured for the needs of the main activity, intended for repairs, replacement of worn parts of machines, equipment, vehicles, etc., as well as car tires in stock and turnover. Items included in the initial cost are accounted for as part of fixed assets.

For example, when upgrading a cash register there will be the following postings:

Debit 10 Credit 60 - a fiscal storage device was purchased;

Debit 08 subaccount “OS Modernization” Credit 10 - expenses for installing a fiscal drive are reflected, or

Debit 26 (44) Credit 10 - expenses for the fiscal accumulator are written off (if the cash register is not taken into account as part of the operating system).

Rationale

>Make new accounting entries

Modernized the cash register

Example.

Time of service of the FN in organizations with a simplified taxation system

This time is prescribed at the legislative level based on the type of activity of the enterprise. If it is discovered that an uncoordinated model is being used, the organization will be subject to an administrative fine.

Also, during installation, it is important to pay attention to any restrictions specified in the technical data sheet of the product.

The operating time of the device prescribed for any taxation system is reduced in the case where:

KKT is operated in offline mode (the period will be no more than 560 days);
the organization sells excisable goods (the period will not exceed 410 days);
the data is not forwarded to the fiscal data operator (the period will be half of the stated one).

The conditions are the same for both legal entities and individual entrepreneurs.

Service life of the FN in organizations with the simplified tax system. Those engaged in the sale of alcoholic beverages

There are two reasons that affect the service life of a memory encoder:

provisions of Federal Law No. 54, in particular Art. 4.1
features of a certain device specified by the manufacturer in the technical data sheet.

For organizations that sell alcoholic beverages at the legislative level, the obligation to use the Unified State Automated Information System, as well as the installation of a transport module, is prescribed.

Therefore, to sell such a product, you need KKM, programmed to interact with EGAIS, or a connection to a personal computer on which UTM is installed. The service life of the FN installed in such a device does not exceed 410 days.

The period of use of fiscal drives is also reduced in organizations with a simplified taxation system that provide public catering services and at the same time sell alcoholic products.

Fiscal registrar and online cash register

Online cash registers KKT KKM Expand the list of categories September 1 - September 25 Subscribe to a special free weekly newsletter to keep abreast of all changes in accounting: Join us on social media.

Thus, from 2021, cash registers will have to be able to save and transmit data from each sale to the fiscal data operator, and also be able to send checks to customers online. These are the requirements of the latest edition of Law 54-FZ “On the use of cash register equipment.” networks: VAT, insurance premiums, simplified tax system 6%, simplified tax system 15%, UTII, personal income tax, penalties We send letters with the main discussions of the week >> Tax-tax May 25, 2021 1670 - devices without which the process of recording information about cash payments is impossible. Learn about the modern purpose of these devices, their relationship and other nuances from our material.

Business entities have long been familiar with the fiscal registrar - it is a device used to print cash receipts.

It does not have a separate display or keyboard for data entry and is always connected to a computer or part of a trading terminal.

How to reflect the fiscal registrar in accounting in 2021

By the end of September 2021, according to the Federal Tax Service of Russia, 1.3 million cash registers have been installed.

These are the results of the first stage. What difficulties did owners of large and medium-sized businesses encounter when switching to a new type of cash register?

How not to repeat them? Equipment shortage Those who approached the issue of cash register modernization in advance began working according to the new rules on July 1, 2019. However, the problem of connecting new cash registers arose: most entrepreneurs postponed the transition until the last minute. There was a shortage of online cash registers and fiscal drives and, as a consequence, an increase in prices for cash register equipment and related services. To prevent the situation from repeating itself, you need to plan in advance the transition to working with online cash registers, expecting that it will take at least 2 months.

Info Almost all retail now falls under the new edition of 54-FZ “On the use of cash registers”: in 2021, most entrepreneurs should have online cash registers.

A regular cash register prints and stores checks, while an online cash register, along with these functions, sends their electronic copies to the Federal Tax Service.

Online cash register accounting. Thus, the online cash register differs from a regular machine in the presence of a fiscal drive (FN), which replaces the traditional one. 25 Sep 2021. Accounting during the transition to new cash registers.

Ekaterina Kolesnikova. Advisor to the State Civil Service of the Russian Federation, 3rd class. Especially for . From 1 July 2021, all users of cash register equipment switched to transferring fiscal data to . 4 Feb. Through the receipt of goods and services, in the services I arrange - commissioning of the fiscal registrar, services for registering cash registers with the Federal Tax Service, installation of a stamp seal, installation of a Hologram C/O Dt 44.01 Kt 60.01.

I didn't have any more surgeries. Am I correct? May 10, 2019. provides the ability to install

What is a fiscal drive and why is it needed?

A fiscal drive is a microchip that is installed in a cash register. Starting in 2021, it replaced the outdated EKLZ. FN performs several functions:

device memory - stores all generated receipts during operation in the cash register;
encrypts information with a crypto code to protect it from changes;
transmits information to the fiscal data operator, as required by law.

Any online cash register without a fiscal drive does not work. Also, a cash register without a FN cannot be registered with the Tax Service, and if you use a cash register without a FN, you may receive a fine. Any interference with the operation of the chip threatens to block not only the chip itself, but also the cash register equipment as a whole, as a result of which all that remains is to purchase a new part and register the device again.

A fiscal registrar with a fiscal drive can be considered an online cash register

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An integral component of any cash register is the fiscal registrar (FR). What is its purpose?

What functions does it perform as part of an online cash register? More on this later. We will advise you whether it is possible to consider an online cash register of a financial fund with a financial fund.

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FR in a broad sense is a cash register hardware module designed to perform the most important function - recording certain information about payment transactions at the cash register in the fiscal memory, as well as on the EKLZ. First of all, the data that reflects the amounts paid by store visitors for the goods purchased.

In a narrow sense (it is worth noting that its interpretation is much more widespread than the understanding of FR in a broad sense), a fiscal registrar is understood as an external (made as an independent device) hardware module that is directly connected to a cash register and performs the above function.

Conditions for recognizing a cash register as an operating system in accounting and tax accounting

To recognize a cash register as part of fixed assets in accounting, it is necessary that such a cash register:

was intended for use in core or managerial activities
was intended for use over a long period of time (more than 12 months)
was able to provide benefit (economic benefit)
the organization had no plans to sell it in the future.