Who should switch to online cash registers from July 1, 2021

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Online cash registers in 2021 are becoming mandatory for everyone. For several years now there has been a gradual transition to the new trading system established by Federal Law 54. 2021 marks the final stage of the transition to online cash registers for individual entrepreneurs and LLCs. The updated trading rules will come into force in the summer. For everyone who falls under 54 Federal Laws, deadlines have been established by which the equipment must be installed.

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Online cash registers: changes in 2021

Legislation regulating trade, payments and cash registers is constantly changing. Thus, amendments are constantly made to 54 Federal Laws, new legislative acts, orders and other laws are issued, which a modern entrepreneur has to constantly monitor in order to be aware of the latest innovations and not face fines. In 2021, there is also the latest news regarding online cash registers: this includes mandatory labeling of goods with digital means of identification, and a VAT rate of 20%. Other large-scale changes are planned for online cash registers in 2021, which will affect the entire market. Multikas specialists closely monitor changes in legislation regarding cash registers - follow the news on our website.

Background: why did they adopt the law on online cash registers?

Officials decided to tighten control over cash payments in 2016. The tax office already knew about transactions in which entrepreneurs are paid into a bank account. Received information from banks, found contradictions with the amounts in the declaration and made demands for explanations. It was more difficult with cash: entrepreneurs conducted transactions unofficially and evaded paying taxes.

Companies providing patents and services to the public operated without cash registers. Businesses on the simplified tax system and OSNO used the old cash desks. Payments were recorded on a special EKLZ tape, which cannot be verified without a personal meeting with the entrepreneur. Inspectors did not have enough time to visit all stores, so most companies broke the law without problems.

Officials looked to South Korea for a solution to the problem, which introduced online cash registers in 2005. They automatically transfer all payments to the fiscal data operator, and the OFD to the tax office. In 2016, Russia adopted amendments to 54-FZ, which obligated entrepreneurs to switch to new cash registers. At the same time, they decided to connect to them everyone who receives payment in cash and electronic money, but previously issued other documents instead of cash receipts - BSO or receipts. As a result, the tax office will see almost all payments made by entrepreneurs, automatically select the most suspicious ones and send them requests or come with an audit.

What's new in the online cash register

The transition to a new type of equipment is not without reason. New devices have a number of differences from old cash registers and fundamentally new functions:

• The fiscal drive is the cash register memory, which replaced the EKLZ. This is a small box with a seal that fits into the device body. The device records on the fiscal drive all information about the transactions carried out: sales, returns, etc., and all data is recorded in encrypted form, i.e. cannot be changed or copied. FN is issued for a certain period. This can be 15 or 36 months depending on the type of business, individual entrepreneur or LLC, and the form of taxation. The terms of use of the drive are established by law and cannot be chosen spontaneously.
• Internet connection - each cash register has the ability to connect to the Internet. The law establishes the mandatory presence of an Internet connection in an online cash register when using it - this is how the name “online cash register” appeared. The Internet in CCP is needed to send information to the tax authorities (this is fiscal data, they are also recorded on the FN) through the OFD. When the Internet is turned off, the cash register will work for up to 30 days, after which it will be automatically blocked.
• OFD - fiscal data operator. This is an intermediary organization that receives information from cash registers and sends it to the Federal Tax Service server. Connection to the OFD is paid and mandatory.
• New functions - new cash registers support wide functionality, which is designed to help the entrepreneur in running his business. This includes collecting statistics on key indicators and inventory accounting. Many cash desks support working with a personal account. It is very comfortable! You can manage your cash register from any browser from anywhere in the world. As a rule, a personal account supports many necessary and useful functions: working with goods, services, prices, purchases, documents, statistical reports and more.
• Simplified registration with the Federal Tax Service - to register a cash register, there is no longer a need to visit the territorial branch with a cash register in your hands. Now the entire procedure takes place via the Internet using an electronic signature key. The registration procedure can be completed either independently or through third-party organizations, but more on that a little later.
• New check format - a new check format has been installed, which is now uniform. The name of the product must now be indicated on the receipt.
• Electronic Receipt to Buyer - Every seller is now required to send an electronic receipt to the buyer upon request. Sending occurs by email or SMS message.

Simplifications for cash register users under Law No. 129-FZ

Law No. 129-FZ dated 06.06.2019 simplified the procedure for using cash register systems when carrying out certain types of activities:

• Situations of legal non-use of cash registers are provided: when paying for services to the population in the fields of culture, education and sports. The cash desk may not be used by TSN, housing cooperatives, or other consumer cooperatives when providing services to their members within the framework of their statutory activities.
• The possibility of using one remote (cloud) online cash register for retail, distance trading and certain other cases has been established.
• The procedure for using cash registers in the housing and communal services sector and resource supply organizations has been simplified.
• The process of issuing a cash register receipt and BSO has been simplified (the seller is allowed in some cases to provide the buyer with the ability to read a QR code that allows identifying a cash register receipt (BSO) using a mobile phone, smartphone and other computer device).
• The process of fulfilling the obligation to issue cash receipts when making payments by the driver or conductor in the vehicle interior has been simplified ─ by providing travel documents (tickets, coupons for travel on public transport) on paper with information for identifying and receiving a cash register receipt (BSO).

Since cash register users began to use modern online equipment, the cash register receipt has become significantly longer due to the fact that the volume of mandatory information in it has expanded:

As of July 1, 2019, gambling and lottery organizers also have new details in checks and BSOs. They must indicate:

• name of the client or policyholder: name of the legal entity or full name of the individual;
• TIN of the client or policyholder (if the citizen does not have a TIN, you must indicate the series and number of the passport).

Do you need an online cash register?

The question of whether an online cash register is needed in 2021 worries many people. By law, an online cash register is required for all individual entrepreneurs and LLCs, regardless of the form of taxation. Only the transition periods for different categories differ. There are, of course, exceptions to the general rule.

Who may not install an online cash register in 2021:

• All shoe repair shops
• All repair and key making workshops,
• Organizations providing ritual and religious services,
• Sellers of securities,
• Conductors in transport,
• Catering organizations in schools,
• Sellers of unequipped markets,
• Organizations selling printed materials,
• All those selling non-alcoholic drinks on tap, etc.

A detailed list of exceptions can be found in Federal Law 54. In any case, changes to online cash registers will affect many.

Who has been completely freed from online cash registers?

The article of Law No. 54-FZ lists situations in which it is possible not to use online cash registers at all (and not temporarily). Thus, CCP is not allowed to be used:

• organizations and entrepreneurs for non-cash payments with each other. It is important to take into account that if an individual entrepreneur transfers money from his personal account, then the seller of goods or service provider is obliged to use cash register, since in this case the entrepreneur acts as an “ordinary” individual;
• banks;
• when selling goods through vending machines that are not connected to electricity (shoe covers, chewing gum, candy, etc.);
• in newsstands, if at least 50% of the turnover is from the sale of newspapers and magazines;
• securities sellers;
• in school canteens during the educational process;
• when trading at markets, fairs, and exhibition complexes. The exemption does not apply if in such places trade is carried out on equipped areas in which the display and safety of goods can be ensured (through shops, pavilions, tents, car shops and vans, etc.). For more information, see “Who and when may not use an online cash register: payments between organizations, trading on markets, payment aggregators.”
• for retail trade of any goods, except labeled, technically complex and requiring certain storage conditions. Let us recall that the list of technically complex goods was approved by Decree of the Government of the Russian Federation dated November 10, 2011 No. 924. As for labeling, until 2021 only alcohol and fur products were required to be labeled. In 2021, labeling will become mandatory for several more types of goods. They are listed in the order of the Government of the Russian Federation dated April 28, 2018 No. 792-r (see “Mandatory labeling of tobacco and other goods: why is it needed, and how to prepare for it”);
• at ice cream kiosks, as well as when selling soft drinks, milk and bottled water;
• when trading from tank trucks;
• when selling vegetables and fruits, waddling;
• when accepting recyclable materials from the population, except scrap metal, precious metals and stones;
• when repairing shoes;
• in the manufacture and repair of metal haberdashery and keys;
• when providing porter services at train stations;
• those who look after and care for children, the sick and the elderly
• those who create and sell their folk art products;
• those who plow gardens and cut firewood;
• those who conduct religious rites and ceremonies, sell religious objects and literature in religious institutions;
• entrepreneurs who rent out residential premises they own;
• municipal parking;
• individual insurance agents;
• libraries when providing paid services;
• pharmacies in paramedic stations in rural areas.

Also, entrepreneurs with a patent are exempt from using online cash registers, except for those who are obliged to switch to cash register systems from July 1, 2021 (see paragraph 5 of the previous chapter). Individual entrepreneurs on PSN, exempt from online cash registers, must issue the buyer or send him by email a special document confirming the payment (clause 2.1 of Article No. 54-FZ). Please note: if an individual entrepreneur on a patent is subject to the cash register exemption, but additionally carries out activities that require the use of a cash register, then he will have to purchase a cash register and use it when carrying out the second type of activity.

Please note that the online cash register may not be used if the organization (or individual entrepreneur) operates in a remote and inaccessible area. In this case, upon request of the buyer, a document confirming the payment must be issued. The rules for issuing and recording such documents were approved by Decree of the Government of the Russian Federation dated March 15, 2017 No. 296.

Lists of remote and hard-to-reach territories are established by the authorities of the constituent entities of the Russian Federation. If a settlement formally falls under the description of a “remote and inaccessible area”, but it is not on the list, then you will have to use an online cash register. In addition, a cash register will be needed if the assortment includes excisable goods, or if automatic devices are used for payment. It does not matter whether the settlement is included in the regional list of remote and inaccessible areas.

Cancellation of online cash registers in 2021 - should we wait or not?

Many wait until the last minute, hoping that the government will change its mind at the last moment. Will online cash registers be canceled in 2021? It's safe to say no. There will definitely be no cancellation. This is a large-scale project in which the government has a strong interest for many reasons. The online cash register is in its own way a smart and powerful tool for business control, increasing tax collection, monitoring many business indicators, as well as financial flows. By introducing online cash registers, the state also sets an important goal - increasing the share of legal business by reducing the volume of counterfeit and counterfeit goods. It will be difficult to sell a fake using the new cash register. Mandatory product labeling will also help with this, which is precisely aimed at product traceability and identifying counterfeits.

How to save money on online purchases?

Many entrepreneurs ask this question. But we must remember the main thing - it is necessary to compare price and quality.

Quite often, manufacturers cut down functionality in cheap online cash registers. If you are expanding your business, it makes sense to invest in a good cash register now rather than upgrading it later or buying a new one.

Also, cheap cash registers most often use low-quality materials: thin plastic that can easily crack, a faded screen. This can cause rapid breakdown of the device or operational errors, which can ultimately lead to high costs.

Who needs an online cash register?

Who should install online cash registers in 2021:

• Individual entrepreneurs and LLCs in the service sector with and without employees (all forms of taxation),
• Individual entrepreneurs and LLCs without hired employees in the field of trade and public catering (all forms of taxation).

Transition deadline for individual entrepreneurs July 2021

Thus, 2021 makes online cash registers for individual entrepreneurs mandatory for all categories of business, except for established exceptions. The same applies to organizations. Individual entrepreneurs on UTII, OSN, simplified tax system, patent must install online cash registers before July 1, 2021.

How to set up an online cash register for online sales

Online sales do not exempt you from using an online cash register. Electronic checks are issued to all individuals who pay using the form on the website. The deadline is instant. Therefore, you will need an online acquiring bank or a payment service that will make friends with your cash register. For example, Modulkassa and Atol Online have integration with several payment systems.

Checks are also issued for bank transfers from individuals. There are two options here: - Send an electronic receipt via email or SMS. It is important to do this before the next business day and before the moment you deliver the goods, provide the service, or start work.

— Hand over a paper check when meeting the buyer.

Traveling trade and services were allowed to use one cash register in the office. You don't have to buy each courier at the checkout. Read more in the article: “Who will be allowed to work without an online cash register.”

Tax deduction for online cash register

The state understands that the costs of switching to online cash registers are quite high. Businessmen who installed the equipment on time, i.e. before the established deadline, have the right to submit an application for compensation to the territorial branch of the Federal Tax Service of the Russian Federation. Compensation is provided in the form of a tax deduction in the amount of RUB 18,000. for each piece of equipment (cash register). The state provides this opportunity only to entrepreneurs on UTII and a patent, as well as combined forms of taxation, including UTII or a patent. To receive a deduction, you need to provide receipts or other documents confirming the fact of purchasing the cash register, and write an application in the prescribed form.

Registration of cash register equipment

Before you buy and register a cash register, you need to make sure that the model you choose is included in the register of the Federal Tax Service. If the fiscal drive is not built into the cash register, but is purchased separately, it also needs to be checked.

The same check must be carried out when choosing a fiscal data operator. All legal OFDs are included in the official list. To conclude an agreement with the operator, please contact the contacts indicated in the list.

If everything is in order, you can proceed to the CCP registration itself. To do this, submit an application in the form approved by Order of the Federal Tax Service dated May 29, 2017 No. ММВ-7-20/484. Contact any Federal Tax Service in person, through a representative or by mail with a list of the attachments.

If you have an enhanced qualified electronic signature, submit your application online. This can be done through the taxpayer’s account on the Federal Tax Service website or through the selected fiscal data operator.

After registering the cash register, the tax office will send you the cash register registration number. Enter it into the fiscal drive and send a registration report to the Federal Tax Service. Within 10 working days from the date of submission of the application, the inspection will send a registration card. From this moment, the cash register is ready for operation and can issue cash receipts.

Please note: those who work in settlements with a population of less than 10 thousand people are not required to switch to online cash registers with an Internet connection. Cash register equipment must be used, but without the mandatory conclusion of an agreement with the OFD and the transfer of online data to the tax office (Order of the Ministry of Telecom and Mass Communications of December 5, 2021 N 616).

Fines for online cash registers

The law regulates the use of cash registers and also establishes administrative penalties for violations of the law. In this case, the penalties chosen are fines:

• For individual entrepreneurs: No cash register - up to half of revenue; repeated - suspension from work for up to 2 years.
• The cash register does not comply with 54 Federal Laws, it is not registered correctly - 3 thousand rubles.
• The check was not issued - 2000 rubles. (including electronic check).

The Federal Tax Service allowed special regime officers to use fiscal accumulators with a validity period of less than 36 months

The Federal Tax Service, by Letter No. ED-4-20/12191 dated June 24, 2019, legalized the use of the Federal Tax Service with a service life of 15 months. Special regime residents can take advantage of this bonus if there is a shortage of 36-month fiscal accumulators (FN). The tax authorities promised not to fine anyone for this.

FN with a period of 36 months under Art. 4.1 of the Law of May 22, 2003 No. 54-FZ is used by users of online cash registers when providing services, as well as by special regime officers using PSN, UTII, simplified tax system or unified agricultural tax. Individual entrepreneurs and companies selling excisable goods are exempt if the work is seasonal or special regimes are combined with the OSNO (traditional taxation system).

According to Part 4 of Art. 14.5 of the Code of Administrative Offenses of the Russian Federation, the use by a special regime officer of a storage device with a validity period of less than 36 months is an administrative offense with a fine:

• for a legal entity ─ from 5,000 to 10,000 rubles;
• for an official ─ from 1,500 to 3,000 rubles.

Those special regime officers who, due to a lack of a fiscal tax with a validity period of 36 months, were forced to use a fiscal tax for 15 months, have the right to use it until the expiration of the fiscal sign key.

Use of online cash registers from 2021

Each cash register must be connected to the Internet and registered correctly. Before you start working at the cash register, you need to enter the cashiers' data and set up the workplace and access rights. Work at the cash register begins with the opening of the shift and ends with the closing and generation of the Z-report. New cash registers support full and partial refunds, as well as non-cash payments. When purchasing a cash register in our store, you will also receive introductory instructions on how to use the cash register. You can also get consulting and technical support from Multikas.

How to register a cash register with the tax service

Before you start working with the cash register, the equipment must be registered with the tax office. To carry out such an operation, you do not have to go to the institution in person - at the moment this opportunity is provided online.

Before registering equipment, you need to obtain an electronic digital signature and agree on cooperation with the fiscal data operator who will serve your company.

The Ministry of Communications, which controls the work of the centers, is responsible for the process of issuing electronic digital signatures. The list of centers where you can obtain an electronic digital signature can be found on the website of the Ministry of Communications.

To choose a company that will process fiscal data, you need to pay attention to the terms of cooperation with such companies. The legislation does not limit the choice of an entrepreneur, but gives the opportunity to apply only to legally operating organizations.

You can register using two methods:

1. Contact the institution in person. This can be done by the business owner or an employee who will be given a power of attorney. You will need to have an application and a package of documents with you.
2. Complete online registration by creating a personal account on the tax service website

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After submitting your application, you will need to wait until the inspector checks all the data and assigns a registration number to your cash register. After this, you will need to enter the cash register administration mode and enter the received number and TIN. The cash register will automatically generate a report containing all the necessary information.

The business owner, in turn, will have to submit information to the inspectorate. After the inspection has checked all the documentation, it is obliged to send the registration card to the business owner as soon as possible. As a rule, from this moment you can start working legally.

Installing an online cash register in 2021 - where to start?

Before installing the cash register, you must first perform a number of sequential actions:

• Direct purchase online cash register,
• Connection to OFD,
• Selecting a fiscal drive,
• Registration of cash register,
• Installation and configuration of the necessary software (if necessary).

After completing all these points, installing a cash register will not be difficult for you. It is worth paying special attention to the registration procedure for cash register equipment due to the increasing frequency of equipment breakdowns during self-registration. It is best to entrust registration to specialists, since performing the procedure yourself, there is a high risk of blocking the fiscal drive, incorrect registration and equipment breakdowns.

Firmware VAT 20

From 2021, the VAT rate is 20%, so online cash desks must print receipts and fiscal documents with the new rate. Information on value added tax is contained in the fiscal accumulator (FN) and is determined by the current formats. In order to correctly draw up cash documents, those working on the main tax system need to change the internal software, firmware, and cash registers to transfer 20% VAT data to the Federal Tax Fund. Working on old firmware is a violation of the procedure for using CCT.

In addition, to work with VAT 20% and FFD 1.05, you must install the cash register driver and cash register software with support for the appropriate formats and tax rates.

The STORE.RU company offers the most convenient ways for the client to update cash register firmware and adapt cash register software to legal requirements and client wishes. Buy online cash registers and stay on top of the modern level of automation with the help of STORE.RU!