Law 54 f3 article 2. Law “On the use of cash registers. What is OFD

08.05.2020

To legally open an institution or a store in the Russian Federation, you need not only to register an individual entrepreneur or LLC and take care of all required licenses, but also connect your cash equipment to transfer data to the tax office in accordance with the rules of Federal Law 54 (the text of the law "54 article of the law Russian Federation»).

And most importantly, your accounting program must work correctly with fiscal registrars and support all the requirements of the law, as it can

What is federal law 54 FZ on the use of cash registers?

The essence of the law is that entrepreneurs need to switch to new scheme use of cash registers. The new cash register should print checks, send copies of them to customers by email and forward all data to the fiscal data operator. In turn, the operator processes the information and transfers it to the Federal Tax Service.

As stated in new edition law - all entrepreneurs are required to supply new equipment or upgrade old ones. From July 1, 2018, the last delay will expire and equipping with new cash registers will become mandatory for everyone: online stores, vending machines and those who provide services. For organizations and individual entrepreneurs, on any taxation system: PSN or UTII.

What is 54-FZ for?

Follow your earnings

Reduce the number of entrepreneurs who still prefer to work "in the shadows", control prices and prevent unfair competition.

Reduce Checks

The IRS gets all information online, there is no need to travel with checks for any reason.

To save time

Automate work with documents and reports, most of which can be configured in your personal account on nalog.ru.

Protect Buyers

What is OFD?

A new intermediate link, an intermediary between your cash register and the federal tax service, is the fiscal data operator (OFD). It accepts encrypted information on checks from entrepreneurs and redirects it to the tax office.

How does this happen?

Your accounting system transmits data to the CCP.

KKT sends information to OFD.

OFD transmits data to the Federal Tax Service (FTS).

How will the application of CCP look like in practice?

Action plan
Briefly, what is needed: register a personal account on nalog.ru, leave an application for the fiscalization of your cash register and certify it with an electronic signature. After receiving your data, the tax authorities will assign you a unique registration number.

1. Registration of CCP
Previously, the procedure for registering a CCP required the physical presence of an entrepreneur in tax office. Now online cash registers 54 of the Federal Law can be freely registered through the CCP office on the nalog.ru website, without the need to appear in person at the tax office. However, for this you will definitely need a qualified electronic signature (QES).

2. Get electronic signature
CEP can be obtained by contacting any of the certification centers on the website of the Ministry of Telecom and Mass Communications or through some OFDs, such as Taxcom or Online cash desk.ru.

Price: 1500-5000 rubles, depending on the reliability of the company, technical support and additional features. You will also need this signature to conclude an agreement with the OFD online. The term of the CEP is 1 year.

Access to the CCP cabinet can be obtained through the menu "Personal accounts of organizations and individual entrepreneurs" on nalog.ru. After filling in all the fields, you only need to sign the form with the already generated CEP for online cash registers.

3. Conclude a contract with OFD
Before registering a cash register on the website of the tax office, you must conclude an agreement for the processing of fiscal data with a fiscal data operator (OFD) and ensure that the POS terminal is connected to the Internet.

OFD- an organization that is responsible for data collection transmitted by a new generation of CCPs. The conclusion of an agreement with OFD is mandatory for the implementation of 54-FZ. A complete list of OFDs entered in the register is available on the website of the Federal Tax Service kkt-online.nalog.ru. Remember to select your region when you download the list of operators. The price of an annual service contract for one CCP is on average 3,000 rubles.

Important! OFD may be excluded from the register, but you will have 20 days to sign an agreement with another operator. During this time, the cash register will work offline and accumulate data.

When does Law 54 of the Federal Law on CCP allow not to transfer OFD data?

If the data on the printed check differs from those indicated on the electronic one, the client can complain to the tax office.

What is an electronic check?

A copy of a paper check with the same legal force. An electronic receipt is sent to the buyer if he provided his phone number or email. mail, and also asked electronic check until payment for the goods. Or if the customer buys goods in an online store and pays by electronic payment.

Do I need to completely change the KKT?

The purchase of a new cash register threatens not only novice entrepreneurs, but also those who now use an outdated or unpopular cash register that they do not plan to modernize. We recommend that you find out from the manufacturers as soon as possible the compliance of the CCP with Law 54, viz.

54-FZ. Online cash desks

Trade automation: software, cash registers, scanners, scales

Legislation in trade

54-FZ: and what is the use of it for business

Until July 1, 2017, the vast majority of entrepreneurs involved in the retail business must upgrade their cash registers or purchase new ones - this is the essence of the amendments to the law “On the use of cash registers”. Now the main requirement for cash registers is an Internet connection and the availability of fiscal drives that will transmit information about all calculations to the tax authorities. Maria Pravdina, an expert at 1C, told about what will change for small businesses in the next two years and whether there are at least some advantages for Russian entrepreneurs in the new law.

What is the essence of the law on online cash desks

How the online checkout works

FTS website.

1C: Cash desk

Important!

state register of cash register

electronic document management .

1C-OFD".

certification centers.

1C-Signature

project manager of 1C company, expert in the field software for small and medium businesses. Education: Faculty of Economic Cybernetics MESI. In the company "1C" - since 2006, he has been promoting services for automating management and accounting (including solutions for integrating 1C solutions with state information systems).

Registration of the cash register is carried out remotely, that is, you do not need to go anywhere and carry a cash register.

The process of registration and fiscalization of the cash desk must be taken very carefully. The fact is that if an error is made in the process of fiscalizing the cash register - that is, when recording the registration number received from the Federal Tax Service in the fiscal drive - an error is made, then it can no longer be corrected. Such a fiscal drive will be corrupted. Therefore, this procedure is usually entrusted to specialists who know both the cash register and the fiscalization process.

Step five - connect the cash register to the Internet. This can be done both independently and with the help of specialists. There are no special requirements for the Internet.

The sixth step is to train the staff to work with the new cash desks and put them into operation. The procedure for working with online cash registers, in principle, does not differ from the usual one. But there are also some innovations. The cashier will have to be obliged to ask the buyer before breaking through the check if he would like to receive an electronic check. And in the case of such a desire - indicate in the program an email address or a phone number. A technical specialist or director will need to make it a rule to control the presence of unsent checks in the fiscal accumulator. This information is available, for example, in 1C trading programs, to which cash desks are connected. If there are unsent checks, you will need to deal with the Internet connection or the availability of the OFD. After solving the problem, right in the program, it will be possible to instruct the fiscal accumulator to send checks to the OFD.

For larger retail companies, more significant changes to business processes may be required.

Are there any advantages for business in the new law?

Despite the fact that, due to the new law that has come into force, small businesses will incur quite tangible costs and will be forced to restructure their work in many respects, this reform has a number of pluses and advantages.

The main beneficiaries of the new order will be entrepreneurs, whose income level depends not on the degree of cunning in relation to tax evasion, but on how useful a business they have created, how much customers value it, how well business processes are streamlined. That is an honest business.

Those for whom hiding revenue was a means of improving business efficiency will certainly suffer greatly. And the more expectations were placed on tax evasion, the more severe the blow will be dealt by the new legislation.

Other beneficial effects include:

No need to go to the Federal Tax Service for registration, re-registration, deregistration of cash desks - Now all this can be done remotely on the website of the Federal Tax Service.

Reducing the number of checks(in any case, it is declared). Since sales data will be automatically sent to the tax authorities, there will be no need for fiscal officials to conduct mass checks with employees directly visiting the checkout sites. Checks of cash registers and settlements will now be carried out in an automated mode.

It is also declared that You will be able to service cash registers yourself- without the usual expensive contracts with the Centers Maintenance(CTO). But in practice this has not yet been confirmed. Cash desk manufacturers are trying to maintain the monopoly of their specialists on the maintenance of equipment, threatening to withdraw guarantees.

How to turn screw tightening to the benefit of your business

In the current situation, there are a few more points that should be taken into account.

"Reform 54-FZ" is not the first and not the last in the retail market. For several years now, there has been a strengthening of state control over the movement of goods, and information technologies are used very effectively for this.

Thus, only in 2015-2016 were introduced automated systems VAT control, EGAIS, fur labeling system. Next in line in 2017 is the launch of a drug labeling system and electronic certification of fish, meat, milk and other goods subject to veterinary control.

At the same time, the control of commodity circulation becomes end-to-end - from the manufacturer or importer - to the final buyer.

Therefore, a business must at least correspond to the level of state automation - that is, be able to provide data in all areas of activity, and not just, as before, accounting reports and tax returns. And also - to be able to organize a high-quality accounting of commodity circulation, which does not contradict either accounting or tax reporting.

Perhaps now is the best time to think about integrated automation your business

Think about it, is it advisable now, when the Federal Tax Service sees your entire turnover, to keep a “loyal” accounting specialist on the staff of the company? With an increase in workload and responsibility for the result, isn't it time to transfer the task of fiscal accounting to professional outsourcers and thereby reduce the company's costs?

And one more thing: isn’t it time to use the information that you send to the Federal Tax Service anyway, for the benefit of business? For example, take control commodity balances, analyze demand, plan purchases, prevent the absence of popular goods on the counter and deposits of illiquid assets.

Availability and analysis of information about the distribution of goods is an ideal basis for holding promotions, launching loyalty programs and using the entire range of popular retail technologies, even in the smallest retail outlets. And any commodity accounting system is suitable for solving these problems - for example, "1C: Retail" for 3,300 rubles with an indefinite free update or the mentioned new cloud "1C: Cashier" for 200 rubles per month.

What is the essence of the law on online cash desks

From July 1, 2017, organizations and most individual entrepreneurs must use only new generation cash registers (online cash registers or cash registers with data transfer).
From July 1, 2018, the use of online cash registers will also become mandatory for UTII payers and entrepreneurs on a patent.
The peculiarity of the new cash desks is that all information about payments will be transmitted through the fiscal data operator directly to the tax office.
Retailers will need to provide the required information on each cash receipt - including the name of the product (service) and VAT.
Fines for improper use of cash registers are increased to 30,000 rubles, the statute of limitations is extended to a year.

Among the first to switch to new online cash desks are sellers of any alcohol-containing drinks (including beer, cider, mead, puare) and those entrepreneurs who retail alcohol when providing services. Catering and have not previously used fiscal techniques.

This is due to the fact that this category of retail turned out to be at the crossroads of changes in two federal laws at once - and 171-FZ "On state regulation production and turnover of ethyl alcohol, alcoholic and alcohol-containing products and on limiting consumption (drinking) alcoholic products". Despite the fact that among the sellers of low-alcohol products there are many entrepreneurs on UTII and PSN, and according to 54-FZ they could switch to new cash registers only from July 2018, the requirements of 171-FZ oblige them to switch to online cash desks by April 1, 2017- go.

What will happen to violators of 54-FZ

The state has already provided for quite severe measures for non-use or improper use of cash registers.

According to the law, the non-use of cash registers will result in the withdrawal of proceeds received bypassing the cash register. So, officials will pay a fine in the amount of half the amount of the calculation carried out without applying cash register. Moreover, the fine cannot be less than 10,000 rubles. The stores themselves may lose almost all of the revenue received in this way (from 75 to 100% of revenue). The amount of the fine for legal entities starts from the amount of 30,000 rubles. Such a fine is expected for each fact of violation of the law.

Repeated violation will result in disqualification. officials and administrative suspension of stores. Disqualify will be for up to two years, and close shopping facilities- for 3 months.

At the same time, the law increases the statute of limitations for bringing to administrative responsibility. The new term will be one year. Keep in mind that earlier this period was estimated at two months. At the same time, the tax authorities complained that it was often simply impossible to complete the proceedings within the legal time frame. Now it will become much more difficult for merchants caught in violation to avoid liability.

What will happen to cash registers that will not be replaced: The Federal Tax Service, in a letter dated December 30, 2016 No. ED-4-20 / 25616, warned that if the tax authorities identify a cash register that does not comply with the requirements of the law, it will be deregistered unilaterally without the user's application.

How the online checkout works

The new checkout, or online checkout, is very different from what salespeople are used to. Firstly, the usual cash register (EKLZ - secure electronic control tape) is replaced by a fiscal drive. This is a small device that stores information about all sales made at the checkout. The fiscal drive encrypts the data and sends it to the Federal Tax Service.

The declared cost of the fiscal accumulator is 8,000 rubles, but at the moment, due to the shortage, the price reaches up to 15,000 rubles. The service life of the device is 13 months

They promise that drives with a longer shelf life will also be available on the market - up to 36 months, but at the time of this writing, such drives have not yet appeared on the market.

The owner of the cash desk has the right to independently replace the fiscal accumulator after the expiration of the period of use. But, apparently, suppliers of cash registers will require certified specialists to do this - for example, as part of a cash register service contract. Otherwise, this may threaten to remove the cash register from the warranty.

The cash register must also be equipped with an interface for connecting to the Internet - wired or wireless (WiFi, mobile Internet).

Some cash registers can be upgraded to new standards. Some are not. This can only be found out from the manufacturer.

The cost of new cash desks is from 18,000 to 70,000 rubles, depending on the characteristics and capabilities. When buying, you need to pay attention to whether the fiscal drive is included in the declared price.

Who is a fiscal data operator and why is it needed at all

Legislatively, in the process of transferring data from the cash desk to the Federal Tax Service, a mandatory intermediary is provided - the operator of fiscal data, or OFD. These are companies delegated by the Federal Tax Service to collect information from the fiscal cash registers and broadcast it to their servers. The OFD register is published on the website of the Federal Tax Service. An agreement with OFD must be concluded for each cash desk. The cost of the annual contract is 3,000 rubles.

An important question is how quickly your check will be sent to the Federal Tax Service. The law does not require the immediate sending of a check to the OFD. It takes up to 30 calendar days from the time the check was issued. Therefore, if the Internet “fell off”, nothing terrible will happen, unsent checks will be accumulated in the fiscal drive, and when the connection is restored, they will be sent to the OFD. But if the information is not transmitted within 30 days, the fiscal drive will be automatically blocked and the cash desk will stop printing checks.

Despite the presence of an intermediary, the owner of the cash desk is responsible for the timely transfer of data to the Federal Tax Service.

What data will be indicated in the new checks

The checks that will be issued by online cash desks contain much more information than before. Now it includes, among others, the following information:

information about the seller's tax accounting system;
settlement sign (incoming, returning, etc.);
the name of the goods sold;
the amount of the calculation with a separate indication of the rate and amount of VAT;
form of payment (cash or electronic payment).

Also, a QR code will be placed on the check, according to which buyers can use a special mobile application find your check on the website of the Federal Tax Service.

The cash register receives most of the data from the program in which the company maintains inventory records. If there was no such accounting before, but only total amount purchases - it is necessary to organize such accounting and ensure the unloading of the necessary data to the cashier.

To do this, data synchronization is organized between the cash register and the accounting program (for example, 1C: BusinessStart): the nomenclature, current retail prices, discount data are transferred from the program to the cash register, and the sales report is loaded back. This is called the integration of the cash register with the program.

Such a trading application can be hosted on a computer or in the "cloud" - in an online service accessible to the user via the Internet.

There is a type of cash registers that can work autonomously, without being connected to a computer. They are usually used by small outlets, couriers, traveling trade points, etc. They have one inconvenience - if there are quite a lot of goods, then it is difficult to put them in such a cash register and regularly change their prices.

Special "cloud" programs have now been developed for them, which help to download the nomenclature, quickly update retail prices after revaluation, and print labels and price tags. For example, the new cloud program "1C: Cashier", with an access fee of 200 rubles per month, is just designed to organize convenient work with such devices.

According to the new law, in addition to a paper check, the buyer can also receive an electronic one - just ask the seller to send a check by e-mail or SMS with a link to the check on the website of the Federal Tax Service. Cashiers send SMS and emails do not yet know how, and usually this task is entrusted to or trading program, or OFD. By the way, 1C solutions have already implemented such features.

Important! Both paper and electronic checks have the same legal force - that is, for any of them, you can return the goods to the store or confirm the expenses incurred (for example, payment for treatment for a tax deduction or reimbursement of expenses on a business trip). That is, if you have an electronic check, you can not be afraid of losing a paper one.

How to switch to work under the new rules: step by step

To switch to a new procedure for the use of cash registers, you need to perform the following steps:

The first step is to remove the old cash register from the register. This will have to be done the old fashioned way, that is, with a personal visit to the tax office.

Step two - upgrade the cash register or install a new cash register. Contact the manufacturer or supplier of your checkout to see if it needs to be upgraded. If the cash register cannot be upgraded, then you need to buy a new one. When choosing a model, keep in mind that the cash desk must be included in the state register of cash registers. In addition, it is useful to pay attention to whether the new cash desk works with an accounting program, for example, with 1C. You can also check the compatibility of software and equipment on the websites of cash desk manufacturers.

The third step is to conclude an agreement with the fiscal data operator. The choice of OFD is still small, in general, their conditions and prices are identical. They prefer to conclude OFD agreements in in electronic format, that is, using electronic document management.

This will require an electronic signature. If you need free help in choosing and connecting OFD, you can use the 1C-OFD service.

The fourth step is to register the new cash register with the Federal Tax Service. Both the new and the modernized cash register must be registered with the tax authorities. To do this, you need to create Personal Area on the website of the Federal Tax Service and have a qualified electronic signature. You can get it in one of the certification centers.

To register a cash register, you can use a qualified electronic signature that an organization uses to submit reports to the Federal Tax Service. This CEP must be issued either to the head of the organization, or to a person who has the right to sign documents without a power of attorney (according to the Unified State Register of Legal Entities).

Your accountant may have such a signature. Or he may have the right to receive such a signature for free under the 1C maintenance agreement (in the 1C-Signature service). So before you pay for new signature Ask your accountant about this possibility.

sale of securities;

trade in kiosks with ice cream, soft drinks on tap;

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and gourds;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

repair and coloring of footwear;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and the disabled;

realization by the manufacturer of products of national art crafts;

plowing gardens and sawing firewood;

porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

renting (renting) of residential premises belonging to this individual entrepreneur on the right of ownership by an individual entrepreneur.

3. Organizations and individual entrepreneurs those who carry out settlements in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements) indicated in the list of remote or hard-to-reach areas approved by the authority state power subject of the Russian Federation, has the right not to use cash registers, provided that the buyer (client) is issued, at his request, a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs the fourth - the twelfth of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.

The public authority of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this paragraph, as well as the changes made to the specified list.

4. The Government of the Russian Federation shall establish the procedure for issuing and accounting for the documents referred to in paragraph 3 of this article.

5. Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural areas settlements, and separate divisions medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice), located in rural areas where there are no pharmacy organizations, may not use cash registers.

6. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations registered in the manner prescribed by the legislation of the Russian Federation.

7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks, approved by a public authority of a constituent entity of the Russian Federation, users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to tax authorities in electronic form through the fiscal data operator.

The state authority of the subject of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.

8. The provisions of paragraphs 2, 3 and 5 of this article do not apply to organizations and individual entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods.

9. Cash registers are not used when making settlements using an electronic means of payment without presenting it between organizations and (or) individual entrepreneurs.

Frequency links of article 2 of the Law on KKT / KKM with other legal norms:

Article 14.5. Sale of goods, performance of work or provision of services in the absence of established information or non-use of cash registers in cases established by federal laws [Code of Administrative Offenses]
Article 26.2. Evidence [Code of Administrative Offenses]
Article 5. Obligations of organizations and individual entrepreneurs performing settlements, users
Article 7
Article 2.1. Administrative offense [Code of Administrative Offenses]
Article 30.3. Time limit for appealing against a decision in a case on an administrative offense [Code of Administrative Offenses]

Histogram of links with other legal norms:

Note *: The histogram reflects the proximity of legal norms to each other, the strength of the links between them.

Federal Law of May 22, 2003 N 54-FZ (as amended on March 8, 2015) On the use of cash registers in the implementation of cash payments and (or) payments using payment cards

CASH EQUIPMENT DURING THE IMPLEMENTATION

CASH SETTLEMENTS AND (OR) SETTLEMENTS

USING PAYMENT CARDS

For the purposes of this Federal Law, the following basic concepts are used:

cash registers used in the implementation of cash settlements and (or) settlements using payment cards (hereinafter referred to as cash registers), - cash registers equipped with fiscal memory, electronic computers, including personal, software - technical complexes;

cash settlements - settlements made with the use of cash payment means for purchased goods, performed works, rendered services;

fiscal memory - a complex of software and hardware as part of cash registers that provide uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for the full accounting of cash settlements and (or) settlements using payment cards carried out using control - cash registers, in order to correctly calculate taxes;

trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, vrazval vegetables and gourds;

acceptance of glassware and waste materials from the population, with the exception of scrap metal;

sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;

sales at face value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.

Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements) specified in the list approved by the state authority of a constituent entity of the Russian Federation can make cash payments and (or) payments using payment cards without the use of cash registers.

Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate subdivisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice) located in rural settlements where there are no pharmacy organizations, can carry out cash payments and (or) payments using payment cards when selling medicines without the use of cash registers.

4. The provisions of paragraphs 2, 2.1 and 3 of this article do not apply to payment agents engaged in the activity of accepting payments individuals, as well as credit institutions and bank paying agents, subagents operating in accordance with the legislation on banks and banking activities.

1. When making cash settlements and (or) settlements using payment cards on the territory of the Russian Federation, models of cash registers included in the State Register are used.

2. Order of conduct State Register, the requirements for its structure and composition of information, as well as the federal executive body authorized to maintain the State Register, are determined by the Government of the Russian Federation.

4. The state register is subject to official publication in accordance with the established procedure. Changes and additions made to the State Register are subject to official publication within 10 days from the date of adoption of such changes and additions.

5. In case of exclusion from the State Register of previously used models of cash registers, their further operation is carried out until the expiration of the service life, which is set by the manufacturer of cash registers, but not more than ten years.

1. The requirements for cash registers used by organizations and individual entrepreneurs, the procedure and conditions for their registration and use are determined by the Government of the Russian Federation.

At the same time, cash register equipment used by organizations and individual entrepreneurs must:

check the documents related to the use of cash registers by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues that arise during the conduct of checks;

check the issuance of cash receipts by organizations and individual entrepreneurs;

impose fines in the cases and in the manner established by the Code of the Russian Federation on Administrative Offenses on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

2. The internal affairs bodies interact within their competence with the tax authorities in the exercise by the latter of the control functions specified in this article.

3. Has expired. — the federal law dated 07.05.2013 N 89-FZ.

This Federal Law has been in force on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol since January 1, 2016.

From the date of entry into force of this Federal Law, to recognize as invalid:

Law of the Russian Federation of June 18, 1993 N 5215-1 "On the use of cash registers in the implementation of cash settlements with the population" (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, art. 1018);

paragraphs nineteen - twenty-two of Article 3 of the Federal Law of December 30, 2001 N 196-FZ "On the Enactment of the Code of the Russian Federation on Administrative Offenses" (Sobranie Zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, Art. 2).

Clause 1 of Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-1 "On the Tax Authorities of the Russian Federation" (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, Article 492; Bulletin of the Congress of People's Deputies of the Russian Federation and of the Supreme Council of the Russian Federation, 1992, N 33, item 1912; N 34, item 1966; 1993, N 12, item 429; Collected Legislation of the Russian Federation, 1999, N 28, item 3484; 2002, N 1, item 2) add a paragraph with the following content:

“To exercise control over compliance with the requirements for cash registers, the procedure and conditions for its registration and use, which are determined by the legislation of the Russian Federation on the use of cash registers when making cash payments and (or) settlements using payment cards, for the completeness of accounting for revenue in organizations and individual entrepreneurs, check documents related to the use of cash registers, obtain the necessary explanations, certificates and information on issues that arise during the conduct of checks, conduct checks on the issuance of cash receipts, impose fines on organizations, as well as on individual entrepreneurs for violation of the requirements of the legislation of the Russian Federation on the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards.

1. This Federal Law shall enter into force one month after its official publication.

2. Six months after the entry into force of this Federal Law, when making cash settlements and (or) settlements using payment cards, the use of cash registers without fiscal memory is not allowed.

Federal Law No. 54-FZ of 05/22/2003 (as amended on 03/08/2015) "On the use of cash registers in cash settlements and (or) settlements using payment cards"

Decision dated January 31, 2017 in case No. А76-22541/2016

Judgment dated November 14, 2016 in case No. А76-21866/2016

Decision dated October 19, 2015 in case No. А76-20663/2015

Judgment of August 21, 2012 in case No. 02-0239/325/2012

"Judicial and regulations RF"

Article 2 54-FZ - Features of the use of cash registers

1. Cash registers are not used by credit institutions in automatic settlement devices that are owned or used by them and that ensure the possibility of carrying out operations for the issuance and (or) acceptance of cash, including using electronic means of payment, and for the transfer instructions to credit institutions on the transfer of funds.

Cash registers are not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, operations to transfer, using electronic means of payment, orders of a credit institution to transfer funds.

Credit institutions are obliged to maintain a list of automatic settlement devices specified in the first paragraph of this clause, the procedure for sending to the authorized body and the form of which are established by the Bank of Russia in agreement with the authorized body.

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the peculiarities of their location, can make settlements without the use of cash registers when carrying out the following activities and when providing the following services:

sale of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;

sale of securities;

sale by driver or conductor in the cabin vehicle travel documents (tickets) and coupons for travel in public transport;

provision of food for students and employees educational organizations implementing basic general education programs during training sessions;

trading on retail markets, fairs, in exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, mobile shops, auto shops, motor vans, container-type premises and other similarly equipped and providing display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises in the sale of non-food products, except for the sale of non-food products, which are defined in the list approved by the Government of the Russian Federation;

peddling trade in food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) in passenger cars trains, from handcarts, bicycles, baskets, trays (including frames protected from atmospheric precipitation, covered with a polymer film, canvas, tarpaulin);

1. Cash registers are not used by credit institutions.

Credit institutions are required to maintain a list of automatic settlement devices owned or used by them and enabling operations to issue and (or) receive cash using electronic means of payment and to transmit instructions to credit institutions to transfer funds. The procedure for sending the said list to the authorized body and the form of the said list shall be established by the Bank of Russia upon agreement with the authorized body.

1.1. Cash registers are not used by organizations and individual entrepreneurs in automatic settlement devices when making payments made exclusively with the coin of the Bank of Russia, with the exception of automatic settlement devices powered by electrical energy (including electric accumulators or batteries).

the sale of newspapers and magazines on paper, as well as the sale of related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;

sale of securities;

providing meals to students and employees of educational organizations implementing basic general education programs during training sessions;

trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, car shops, auto shops, motor vans, container-type premises and other similarly equipped and ensuring the display and safety of goods at trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products, except for trading in non-food products, which are defined in the list approved by the Government of the Russian Federation;

carried out outside the hospital trading network hauling trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale, goods subject to mandatory labeling with identification means) from hands, from hand carts, baskets and other special devices for demonstration, ease of carrying and sale of goods, including in passenger cars of trains and on board aircraft;

sale in kiosks of ice cream, as well as the sale of non-alcoholic drinks, milk and drinking water;

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and gourds;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

repair and coloring of footwear;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and the disabled;

realization by the manufacturer of products of national art crafts;

plowing gardens and sawing firewood;

porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

renting (renting) of residential premises by an individual entrepreneur, as well as residential premises together with parking spaces located in apartment buildings owned by this individual entrepreneur on the right of ownership;

retail sale of shoe covers.

2.1. Individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs carrying out types of entrepreneurial activity, established by subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 of paragraph 2, can carry out settlements without the use of cash registers, subject to issuance ( sending) to the buyer (client) of a document confirming the fact of settlement between an individual entrepreneur and a buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law.

2.2. Cash registers are not used by individual entrepreneurs who apply the special tax regime "Tax on professional income" in relation to income subject to tax on professional income.

3. Organizations and individual entrepreneurs that carry out settlements in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only settlement municipal district), urban-type settlements), specified in the list of remote or hard-to-reach areas approved by the state authority of the constituent entity of the Russian Federation, have the right not to use cash registers, provided that the buyer (client) is issued, at his request, a document confirming the fact of settlement between the organization or individual by the entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.

The public authority of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.

4. The Government of the Russian Federation shall establish the procedure for issuing and accounting for the documents referred to in paragraph 3 of this article.

5. Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate subdivisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practices) located in rural areas where there are no pharmacy organizations may not use cash registers.

6. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation.

7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks, approved body of state power of the subject of the Russian Federation, as well as on the territories of military facilities, facilities of bodies federal service security, state security agencies, foreign intelligence agencies, users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities and the operator information systems markings in electronic form through the operator of fiscal data.

8. The provisions of paragraph 2 (except for the sale of bottled drinking water and retail boot covers), paragraphs 3 and 5 of this article do not apply to organizations and individual entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods.

8.1. The provisions of paragraphs two, six and seven of paragraph 2 of this article do not apply to organizations and individual entrepreneurs making payments for goods that are subject to marking with identification means in accordance with the legislation of the Russian Federation.

9. Cash registers shall not be used in non-cash settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation.

10. Cash register equipment is not used by organizations exercising the powers of state authorities of the constituent entities of the Russian Federation and bodies local government on granting for a fee the right to use parking lots (parking spaces) located on highways general use of regional (intermunicipal) and local significance, as well as parking lots (parking spaces) created on land plots that are owned by the constituent entities of the Russian Federation, property municipalities or state property for which is not delimited, when such organizations make settlements for granting the said right, subject to transfer in full in the context of each settlement to an account opened with a territorial body of the Federal Treasury, within five working days from the date such organizations receive funds.

The state authority of the constituent entity of the Russian Federation shall bring to the attention of the authorized body information on the organizations specified in the first paragraph of this clause within five working days from the date of vesting such organizations with the powers specified in the first paragraph of this clause.

In the event of a change in information about the organizations specified in this paragraph, the state authority of the constituent entity of the Russian Federation, within five working days from the date of change in such information, brings the relevant changes to the attention of the authorized body.

11. When the insurer makes settlements with policyholders with the participation of insurance agents who are not organizations or individual entrepreneurs and act on behalf of and at the expense of the insurer, as part of the insurance activities carried out in accordance with the Law of the Russian Federation of November 27, 1992 N 4015-1 "On the organization of insurance business in the Russian Federation", the insurer uses cash registers when this insurer receives funds from such insurance agent with the direction of a cash receipt (form of strict reporting) in electronic form to the insured.

12. Cash register equipment may not be used by state and municipal libraries, as well as libraries of the Russian Academy of Sciences, other academies, research institutes, educational organizations when providing on the premises of these libraries paid services population associated with librarianship.

The list of paid services provided by the libraries specified in this paragraph without the use of cash registers is approved by the Government of the Russian Federation.

13. Cash register equipment may not be used when making payments:

associations of property owners (including associations of homeowners, horticultural and horticultural non-profit partnerships), housing, housing construction cooperatives and other specialized consumer cooperatives for the provision of services to its members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payment for housing and utilities;

educational organizations in the provision of services to the population in the field of education;

physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;

houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethno-cultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers in the provision of services to the population in the field of culture.

The provisions of this paragraph do not apply to cash settlements, as well as settlements with the presentation of an electronic means of payment, provided that the buyer (client) interacts directly with the user.

14. Cash register equipment may not be used by individual entrepreneurs when selling entrance tickets and season tickets to visit theaters that are state or municipal institutions carried out from the hands and (or) the tray.

The provisions of this paragraph do not apply to cases of sale of the said entrance tickets and subscriptions using the Internet and communication networks.

What does cash registers mean? These are devices that record and store information in the FN, print fiscal acts, and transport them to the FSN authorities through the processor of information on settlement transactions. As well as printouts of information on media paper type according to the requirements of the legislation of the Russian Federation, on the use of cash registers. How to use cash register equipment for enterprises and individual entrepreneurs is described in detail in the Federal Law - 54 Art. 2.

Federal Law No. 54 "On the use of cash registers in the implementation of cash settlements and (or) settlements using electronic means of payment" was developed in April 2003 and adopted in May.

Federal Law - 54 establishes a system for the use of cash registers for cash settlements in the territories of the Russian Federation, in order to preserve the safety and personal interests of customers, consumer rights, maintain the settlement and payment system regulated by law, the volume of profit accounting at enterprises and for individual entrepreneurs.

Recent developments regarding the application of CCP

The updated version of Federal Law No. 54 came into force a year ago. How did the changes take effect? The name of the Federal Law was modernized - the phrase "using electronic means of payment" was added instead of "payment cards". Were modernized and supplemented by Art. from the first to the seventh of this Federal Law on the use of cash registers.

Art. 1.1 about basic concepts applied in this Federal Law;
Art. 1.2. on areas and regulations for the use of cash registers;
Art. 2 about the features of the use of cash registers;
Art. 3 updated and supplemented by art. 3.1;
Art. 4 updated. Added Art. 4.1-4.7;
Article 5 on the obligations of enterprises and individual entrepreneurs carrying out consumer settlement transactions has been changed;
Art. 7 on the rights and obligations of the tax authorities in monitoring compliance with the provisions of the law in the operation of cash registers.

54 FZ p 2 article 2

The new rules for the operation of cash registers are regulated in paragraph 2 of article 2 of federal law 54 FZ. In the new edition, the list of enterprises and individual entrepreneurs that do not need to use cash registers has increased. Who has the right to carry out settlement operations without using a cash register:

Providing shoe repair services;
Engaged in the repair and manufacture of haberdashery metal products;
Selling hand-made products;
Renting out housing;
Selling printed periodicals (newspapers, magazines) through kiosks and stalls;
Selling non-alcoholic draft products, frozen desserts;
Selling products from a tank truck;
Seasonal sellers selling agricultural products;
Traders at fairs, exhibitions, retail market;
Owners of pharmacies located in settlements where there are no pharmacy chains;
Sellers to workers in remote locations (villages, villages, etc.). The point should be listed in the official list of hard-to-reach and remote settlements of the Russian Federation.

Under the new rules, distributors operating in remote areas must, upon request, provide a purchase certificate - a reporting form. Otherwise, they will face an administrative penalty, and for a systematic violation - a ban on trade.

The list of enterprises and individual entrepreneurs required to use cash registers has also been expanded:

Paying taxes under the UTII and PSN systems. Mandatory use of cash registers for them comes into force on 07/01/2018. Until that moment, they are obliged to provide the consumer with an act confirming payment, upon his request;
Owners of vending machines must equip the devices with cash registers by 07/01/2018;
Owners of terminals for payment for services are required to equip devices with cash registers for online payment settlements.

The cash register equipment transmits information about the calculation of transactions to the tax service through the OFD (fiscal data operator). According to the new requirements of the law, large entrepreneurs who have cash registers are required to replace the fiscal drive every year. For small business owners, the replacement period is every three years.

The procedure for registering cash register equipment is greatly simplified. There is a right to fill out a paper or electronic application. Moreover, if the registration is electronic, the user is not required to come to the Federal Tax Service.

Now the consumer is issued only an electronic check. If the payment was made via the Internet - an electronic check. If the purchase is not on the Internet, a paper receipt is issued, but the consumer has the right to receive an electronic one upon request.

For any settlement transactions, the consumer receives an electronic check to the email address. If he doesn't have email address or he requests a check on paper, the seller must issue it. Requisite data during the period of the purchase and sale of goods, which must be indicated in the documents under the new law:

Date and time of purchase;
Where the purchase was made (name of the online store or location of the point of sale);
Type of tax system;
VAT amount;
FN account code.

Download FZ 54

Owners of enterprises selling goods, as well as individual entrepreneurs, are required to familiarize themselves with the new provisions of FZ-54. If the law is not observed, citizens face an administrative penalty - a fine. The amount of the fine is from 10 to 30 thousand rubles. You can download the Federal Law "On the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards" at