Online cash register from 2021 who should switch to the new cash register

Online cash registers - what is it?

At its core, an online cash register is a special device with the help of which information about the receipt of cash proceeds is recorded on fiscal media, as well as with access to the Internet.

In order to transfer information about punched checks to a special website. The business entity itself, the tax authorities, and the buyer or customer have access to it.

Therefore, enterprises and individual entrepreneurs must necessarily draw up agreements with the fiscal data operator (FDO), which professionally stores information from online cash registers and, if necessary, transfers the information it has to the tax authorities.

Like the previous generation of cash registers, the online cash register has a serial number located on the outer body of the machine, a means for printing control receipts (except for some online cash registers intended for trading via the Internet), and a clock mechanism for recording the time of the transaction.

The main purpose of introducing new cash registers was to establish complete control by the Federal Tax Service over all income received by taxpayers to verify the correctness of calculation of mandatory payments to the budget.

Legislation requires that an online cash register receipt contain a number of mandatory elements:

• First of all, these include the name of the product (service, work).
• Quantitative measurement.
• Price and purchase amount.
• There is also a QR code with which you can check the validity of the check on the tax website.

Attention!
The buyer may also ask to receive a copy of the receipt electronically via email. This is the main difference between online cash registers and previous generation machines. In connection with these, the use of old cash registers is prohibited from the second half of 2021, and registration is not carried out after January 2021.

Business entities can modernize old cash registers by installing special devices for connecting to the Internet. However, it must be taken into account that not all devices can undergo modernization, and its cost may not be much less than a new cash register.

See How to register an online cash register with the Federal Tax Service and the OFD.

Important changes in 54-FZ: what will the cash register machine look like in 2021

Last spring, it became known about the release of a project that implied changes in the use of cash register equipment and the method of transmitting information about sales to the tax office. On December 31, 2015, this project underwent public discussions and was submitted to the State Duma. In the State Duma, it is listed as Draft Law No. 968690-6 “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards”, the Code of the Russian Federation on Administrative Offenses and certain legislative acts of the Russian Federation (on improving the legal regulation of the procedure for using cash register systems).”

On February 26, 2021, the State Duma of the Russian Federation in the first reading adopted the bill “On amendments to the Federal Law “On the use of cash register equipment when making cash payments and (or) payments using payment cards.” The next stage will be the collection of amendments to this bill and the second reading, which was postponed to May 13 (originally scheduled for May 10). And now more about what the project itself is.

Timing for introducing changes to 54-FZ

Thus, we see that those who want can connect to the project in test mode as early as April 2021. For everyone else, the deadline for joining the project will be July 2017. And from February 1, 2021, the tax office will register only new-style cash registers. We recommend that you think about connecting in advance so that you don’t encounter any unexpected difficulties on July 1, 2021.

What changes await us in accordance with the innovations in 54-FZ?

There will be a change in the pattern of interaction between the client and the tax authorities and the central service center. If before the scheme looked like this:

Those. A store that wants to install a cash register must purchase it from a distributor of this equipment, enter into a service agreement with a service center (often service centers are also distributors of equipment) and register with the tax authorities.

The new diagram will look something like this:

The first point is clear and remains the same. You simply buy the equipment from the distributor. What comes next under the new scheme? Next, you register online with the tax office and enter into an agreement for the processing of fiscal data with one of the fiscal data operators, briefly - OFD. Those. Your data on each punched check will be transmitted electronically by the cash register to the OFD, where they are accumulated (and stored) and then transferred to the tax office.

Will your old cash register equipment be suitable for working in new conditions?

It will be suitable provided that its supplier releases a special upgrade kit that will allow you to replace your old ECLZ (in accordance with the new law, it will no longer be needed) with a so-called fiscal drive. It will store in an uneditable and, optionally, encrypted form, data on all checks issued.

The fiscal memory block is replaced every 15 months (currently 13), and for small businesses (patent payers, simplified taxation system) and the service sector - every 36 months. At the same time, you are obliged to ensure the safety of fiscal drives for at least 5 years from the date of their registration with the tax authorities;

What equipment is already compliant with the law?

At the moment, the ATOL FPrint-90AK autonomous cash register is already compliant with the law.

• ATOL FPrint-90AK contains a built-in 2G modem for online data transmission to the OFD,
• ATOL FPrint-90AK can store up to 10,000 goods, which will allow maintaining a full-fledged database of goods with the entry into force of amendments to 54-FZ.

In the near future, the release of other cash registers that meet the new requirements is expected.

Electronic receipts for the buyer

Now you are required to issue electronic checks to your clients instead of paper checks. And paper ones are already at the client’s request. An electronic receipt must be sent to the client's email. You can also entrust sending an electronic check to your OFD.

CCP for patents and services

The use of CCP extends to patent payers and service enterprises; at the same time, it retains the opportunity to write out a strict reporting form by hand, but only for types of activities determined by the Government of the Russian Federation. At the same time, service sector enterprises, as well as persons applying a patent (that is, for small businesses that were not obliged to use CCP) will have another whole year to switch to the new order - until July 1, 2021. This means that UTII and the patent must also begin to use cash register equipment starting from July 1, 2021.

Who is released?

According to the law, there is a certain list of activities exempted from the use of CCT. This is mainly fair trade, trade in kiosks, trade in kvass and beer from tanks, sale of securities, sale of transport tickets, small-scale retail trade in food and non-food products, organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas, etc. Full The list can be found in paragraph 5. Article 2 of the draft amendments to 54-FZ.

Summarize

From July 1, 2021, you must:

1. Either purchase new fiscal equipment, or modify the old one to meet new requirements.
2. Register or re-register a cash register with the tax office online
3. Conclude an agreement on the processing of fiscal data with one of the OFD (fiscal data operator)
4. Ensure proper operation of the cash register and the transfer of each check to the OFD, which then transmits this data to the tax office.
5. Send the client a check electronically or, upon his request, issue a paper one.
6. Once every 15 months, replace the fiscal memory unit.
7. Ensure the safety of fiscal drives for at least 5 years from the date of their registration with the tax authorities.

Who should use online cash registers from 2017

From 2021, new cash register machines could be used by any business entity on a voluntary basis. The new law determines who uses online cash registers from 2021. The deadlines for the transition of existing companies, as well as for new companies - when opening an LLC or registering an individual entrepreneur - have been agreed upon.

The rules established a transition period during which companies and individual entrepreneurs could switch to the new rules gradually. During this period, it was possible to use EKLZ, but registering cash registers with them and renewing their validity was already prohibited.

From the second half of the year, all taxpayers under the general and simplified taxation systems must use only online cash registers when accounting for cash income. This is primarily due to the fact that they keep records of actual income for tax purposes.

Attention! New changes in legislation have determined the obligation of alcohol sellers to purchase new devices from March 31, 2017. The same law first determined the obligation to install online cash registers for individual entrepreneurs on UTII and for companies on UTII. However, in a subsequent clarification, the deadlines for holders and applicators of the patent were postponed.

New terms

An online cash register is a cash register that meets new requirements:

• prints the QR code and link on the receipt,
• sends electronic copies of checks to OFD and customers,
• has a fiscal drive built into the case,
• interacts freely with accredited OFDs.

All requirements for online cash registers are described in the new law and are mandatory for all cash registers from 2021.

An online cash register is not necessarily a completely new cash register. Many manufacturers are refining previously released cash registers.

For example, all cash desks and fiscal registrars of Wiki can be upgraded to an online cash register. The price of the modification kit is 7,500 rubles. The total takes into account the cost of the fiscal drive (6,000 rubles), nameplate and documentation with the new cash register number (1,500 rubles). Software updates on all Wiki cash desks occur automatically.

New cash registers (modified and completely new) are included in a special register of cash register models and approved by the Federal Tax Service.

Who should switch to the new CCP from 2018

From the 2nd half of 2021, an online cash register will become necessary for individual entrepreneurs on a patent and entities that use the imputed taxation system. This category of business entities is currently exempt from using online cash registers, due to the fact that their taxation is not based on actual income. Therefore, the regulatory authorities have given them some relief for now.

But from the 2nd half of 2021, all business entities will have to use online cash registers, not only those who are on the simplified taxation system and the general OSNO taxation system.

Attention, changes! On November 22, 2021, amendments were made to the law according to which the need to use cash registers for these categories of business is postponed from July 1, 2021 to July 1, 2019. Those. The obligation to install online cash registers was delayed for a year.

Introduction of online cash registers for organizations of different forms of ownership

Everyone who has already used cash registers to pay customers must replace the equipment with a new one in the “first wave.” Other persons and organizations must install the CCP before July 1, 2018:

• LLCs use new-style online cash registers to sell retail goods and register transactions for the provision of services. Issuance of a check is not necessary if the transaction was made using account-to-account payment, but without the use of a personal credit or debit card and not through a point-of-sale terminal. You cannot use the old cash register for LLCs from 2021.
• Individual entrepreneurs on UTII must start using cash registers if the type of activity falls within the list specified in the law.
• IP on a patent is similar. They can install cash registers now or choose equipment after January 1, 2021.
• Individual entrepreneurs on the simplified tax system must install online cash registers and use them for all cash payments. Cashless payment transactions free you from the need to install and register an online cash register.

Features of the activities of certain categories of entrepreneurs

Among those who have not previously used cash registers, it is necessary to distinguish three large groups and explain the procedure for generating sales reporting documents:

• Online stores. It is required to have new cash registers since 2017. The purchase is posted electronically and remotely when paying online or is recorded by the responsible person (courier, order delivery desk operator) when personally handing over the order. If it is not possible to provide a paper check (payment on the website), an electronic check will be sent to the email address specified when registering in the online store.
• Vending vending machines. The possibility of permanent exemption from the installation of online cash registers for mechanical vending is being considered - i.e. equipment that does not have electronic controls for the issuance of goods and the generation of sales statistics. Products costing less than 100 rubles can also be “pardoned”. The issue is being actively discussed in specialized forums, and a dialogue is underway with the authorities. There is no solution at the moment - neither final legal nor technological. The authorities have not yet completely refused requests from vendors; manufacturers of cash register equipment have not yet offered an assortment of online cash registers suitable for implementation in the sales management system for vending machines.
• Provision of services. When providing services, it is now necessary to fill out a strict reporting form. It is generated not manually, but electronically using a machine, which, in fact, is a modification of an online cash register with a narrower profile. The form must contain the full details of the company, list of services, cost, tax rate, place of sale, registration number of the fiscal drive. Until July 1, 2021, you can work under the old system.

In what case can you not use online cash registers?

The legislation defines a list of companies and entrepreneurs who, even from the 2nd half of 2021, have the right not to use online cash registers.
These include:

• Entities involved in the sale of goods from vehicles.
• Entities involved in the sale of goods in unorganized and unequipped markets and fairs.
• Selling goods from tank trucks.
• Selling magazines and newspapers at kiosks.
• Selling ice cream and drinks in unequipped kiosks.
• Subjects repairing shoes.
• Entities that repair and manufacture keys, etc.
• Renting premises owned by individual entrepreneurs.
• Pharmacy points located in rural clinics and paramedic stations.
• Enterprises and individual entrepreneurs whose economic activities are carried out in remote areas and localities. The list of such territories is determined by federal legislation.

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Advance report: what can be taken into account, sample filling, main transactions

It is important to understand that if a taxpayer carries out activities only using non-cash payments, that is, he does not have cash proceeds, he does not need to use an online cash register.

Attention! It is also allowed not to install online cash registers for credit institutions, enterprises on the securities market engaged in public catering in kindergartens, schools, and other institutions and educational institutions.

The new devices can be used on a voluntary basis by religious organizations, postage stamp sellers, as well as persons selling handicrafts.

Benefits when using new cash registers

Legislative bodies are currently considering a draft act, according to which entities using UTII and PSN will be able to receive a tax deduction in the amount of 18,000 rubles if they purchase a cash register with an Internet connection and use it.

This tax reduction can be made upon the purchase of each new device. It is assumed that the date of purchase of the online cash register should be no earlier than 2021.

The draft provides for the possibility of transferring unused deductions, in whole or in part, to subsequent tax periods.

Important! There is a limitation according to which the deduction can only be used once for a given car. Therefore, the transition from UTII to PSN and back will not allow you to use this benefit a second time.

Currently, dissatisfaction among subjects on the simplified tax system is growing, as they also want to receive this benefit. However, until now the rules establishing the possibility of using benefits when purchasing online cash registers remain only drafts.

Who needs to switch to online cash registers?

According to 54-FZ “On the use of cash register equipment,” almost all entrepreneurs install new cash registers, with a few exceptions.

• OSN, simplified tax system - who worked with the cash register before the new law 54-FZ was adopted.
• UTII and PSN are special modes; cash registers have not been used before.
• Household services - previously they prescribed BSO and did not use cash registers.
• Vending machines.
• Internet entrepreneurs.

Until you purchase an online cash register, read how the implementation of Law 54-FZ is proceeding from February 1, 2021.

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.

Cost of switching to new cash registers

The law requires the use of devices that send data to the Federal Tax Service. It is now prohibited to use old cash registers with ECLZ. Before the beginning of the 2nd half of 2021, all entities were required to either purchase new devices or carry out the modernization procedure.

In the second case, equipment manufacturers have released kits that allow you to convert the device from using ECLZ to installing a fiscal drive. The price of the modernization kit, based on the cash register model, varies from 7 to 16 thousand rubles.

The modernization process usually includes the installation of a fiscal storage device and equipment for connecting to the Internet. When choosing this approach, it is necessary to analyze how many products will be in the product range, as well as what the number of operations will be.

If a significant amount of these indicators is expected, then it is more advisable to purchase a new cash register designed to work with a large list of goods.

How to choose an online cash register for individual entrepreneurs

The choice of model depends on the size and type of business. For services and small stores with low throughput, autonomous cash registers (Pioneer 114F) are suitable. For medium-sized businesses, more powerful fiscal registrars or terminals are needed (Atol 55F, Wiki Mini F).

When choosing an online cash register, look at the following parameters.

• Bandwidth. If you have up to 100 clients per day, choose a small cash register - Mercury 115F, ATOL 11F, EVOTOR. If you have more than 100 visitors, choose a larger model - ATOL FPrint 22PTK, SHTRIKH M 01F, Vicky Tower F.
• Autonomy. For couriers, outbound trading, or just to move the cash register, choose mobile models - Iskra MK 35F, Pioneer 114F, Shtrikh Mpei F. For stationary points, buy fiscal registrars - Wiki Micro F, Shtrikh M 01F.
• Functionality, design and additional features. Look at the presence of an auto-cutter, the method of connecting to the Internet and the appearance.
• Automatic reception. For online stores, buy Atol 42-FS, or its cheaper analogue - RP System 1FS. Or you can rent a cash register through Atol.Online or Starrus.

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Cash desk service procedure

The new act on cash registers abolished the obligation to periodically check and service new devices in specialized workshops.

After purchasing an online cash register, the owner himself makes the decision to call a specialist for the purpose of carrying out preventive maintenance or carrying out repairs. It is expected that such functions will continue to be performed by maintenance centers.

Also, the new law abolished the obligation for centers to register with the Federal Tax Service when performing repair or maintenance work on cash registers. It is planned that thanks to this, new specialists and companies will come to the industry.

Due to the abolition of mandatory maintenance, CCP owners now have the opportunity to choose:

• Sign a long-term contract with the service center;
• Involve center specialists only if a cash register malfunction occurs;
• Hire craftsmen who do not work in cash register service centers, but have all the necessary knowledge to repair a cash register;
• If the company has a lot of new devices, then you can add a separate specialist to your staff who will repair and maintain cash registers.

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Summary

• Those who previously worked with cash registers, online stores and excise tax sellers are moving into 2021.
• From July 2021, an online cash register is required for individual entrepreneurs selling beer and other alcohol.
• In July 2021 - special modes, vending and household services.
• Spending on the cash register can be reflected in expenses and taxes can be reduced, and special regimes are promised tax deductions.
• The cash register will cost 25–50 thousand rubles.
• The minimum fine for the absence of a cash register for entrepreneurs is 10 thousand rubles.

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Features of cash discipline

Before the introduction of online cash registers, the cashier was responsible for preparing documents KM-1 - KM-9, including:

• Certificate of return of funds to the buyer (KM-3);
• Magazine for cashier-operator (KM-4).

Now reports similar to these are generated automatically thanks to the transfer of information to the Federal Tax Service. Therefore, the use of such forms is not necessary. However, organizations and entrepreneurs can apply them on their own initiative, indicating this in internal administrative local acts.

Another key document when using previous generation devices was the Z-report. It had to be removed at the end of the working day, and based on its data, entries should be made in the cashier’s journal.

Attention! Now the Z-report has been replaced by another document - the “Shift Closing Report”, which is generated at the end of the working day, or with the transfer of a shift from one cashier to another.

Its main feature is that, like checks, it is also automatically sent to the Federal Tax Service. At the same time, the new report includes all information about the movement of money during the day: payments in cash, cards, returns for each type of payment, partial prepayment, etc.

New rules for individual entrepreneurs regarding online cash registers

Who installs the new CCP

Entrepreneurs who accept payments in cash, cards or electronic money are switching to online cash registers. Retailers, wholesalers, online services, service industries, couriers and non-profit organizations. Cash register systems are installed by all taxation regimes - OSN, simplified tax system and those who have not worked with a cash register before - PSN and single tax payers.

How the work of entrepreneurs has changed after the introduction of online cash register systems

All copies of documents are sent to the fiscal data operator via the Internet. Also, an agreement with the CTO is no longer required, but an agreement with the OFD is required. And to register equipment, you don’t need to go to the Federal Tax Service - this can be done on the Internet.

How to issue a check now?

Receipts and BSOs must be sent to the buyer electronically via SMS or mail. New mandatory data also appeared in the documents: store address (online store website), information about the cash register and financial tax, name of the product and taxation system.

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How has the equipment changed?

The requirements for technology have also changed. The equipment connects to the Internet, prints QR codes and sends checks to customers by e-mail or SMS.

Online cash register operation scheme

Features of using online cash registers for online stores

The main reason why online cash registers were introduced is to control the functioning of online stores.

Until this moment, entrepreneurs opened websites for the sale of goods and services, and accepted payments by electronic money. Entering online wallets, such income was difficult to track and oblige taxpayers to pay tax on it.

Now an online store is required to use a cash register when selling any type of goods. An online cash register for an online store must send the purchase receipt to the client by email exactly on time after receipt of payment.

Attention! There is one exception to this rule - if payment is made by receipt or invoice and goes directly to the bank account of a company or entrepreneur, there is no need to use a new cash register to record this sale.

The Federal Tax Service also clarified by its order that the deferment for entrepreneurs and companies applying imputation or a patent also applies to online stores. This means that if a business entity by law has the right not to use a new type of cash register now, but is obliged to do so only from the 2nd quarter of 2018, this also applies to online commerce.

The obligation to use an online cash register, as well as send a check by email, applies not only to payments by bank cards, but also to all types of electronic money.

For a device that is used in online stores, there is one feature - if payment is made electronically, then there is no need to issue a paper check, you only need to send an electronic one. Until recently, only one device of this kind was offered - ATOL 42 FS.

Now manufacturers of cash register equipment are moving in several directions:

• An attempt to integrate existing online cash registers with websites using third-party programs. There are currently few such solutions;
• Specialized cash registers for Bitrix – connect to the server on which the online store is hosted;
• Devices capable of both punching checks when accepting cash and working with an online store only in electronic format.

Attention! The check that the cash desk sends to the online buyer is no different from a simple check and contains all the same details. If a store delivers goods by courier and receives payment in cash, it must have a portable cash register with it in order to immediately punch the receipt. In such a situation, it is beneficial to have a machine that can handle both paper checks and online payments.

Registering an online cash register with the tax office and getting started

Cash registers can be registered online, we have already talked about this. To submit information yourself, you need an electronic signature key and access to your personal account. Otherwise, the process differs little from the previous procedure - assigning a number, entering it into the memory of the fiscal officer and only then starting work.

An important feature is that you cannot directly transfer information to the tax office. This is a provision of the law; it is useless to challenge or resist it. You need to conclude an agreement for each device; the cost of OFD (fiscal data operator) services is set by each of them personally. On average in the Russian Federation, this amount is about 3 thousand rubles per year; when connecting to the network, some OFDs provide discounts for the second and subsequent devices.

Also, to get started, you need to provide high-quality Internet access for your new cash register. Whether it is a WI-FI network, GPRS or a cable connection - there are no restrictions in the law. The main thing is to choose a device that supports different protocols. The responsibility to ensure timely transfer of data lies entirely with the entrepreneur. If it is not possible to exchange data with the FDO in real time, this can be done periodically, but at least once a month. At the same time, territories where there is no Internet in principle will be exempt from the use of online cash registers. This is stated in the law, but the list of territories has not yet been published.