Who should switch to a new kkt

17.09.2021

Until recently, many were interested in the question,. But since 2017, for individual entrepreneurs who accept cash payment for goods or services, a full-scale transition to a new type of cash register begins. Online cash desks for individual entrepreneurs in 2017 will begin to transfer information about retail sales to the tax office immediately at the time of purchase.

Who should go to online cash register from the new year, and who will be affected later? Find out all the latest news about the use of cash registers.

What is online checkout

Cash register online. The new procedure for the use of cash registers obliges to use only online cash desks for cash payments. No one needs to explain what online is - these are activities or operations carried out in real time via the Internet.

Old-style devices that work with ECLZ (electronic secure tape) can only accumulate sales data in their fiscal devices. There will be an intermediary between the seller working on a new type of CCP and the tax office - a fiscal data operator (OFD). This is a specialized commercial organization that has qualified personnel and the necessary technical conditions for receiving and transmitting data in electronic form.

When making an online sale, the cash desk sends the request to the fiscal data operator, who accepts it, creates a fiscal attribute for the cash receipt and confirms the acceptance of the data. Without confirmation from the OFD, a check will not be generated, and the purchase will not take place. Then the operator transfers the systematized information about the payments made to the tax office, where they are stored. It is assumed that the sale process will last only one and a half to two seconds longer than now.

How does the online checkout work?

Approximately according to this principle, when selling alcohol, cash desks connected to the Unified State Automated Information System are already working. A special device in the same way transmits via the Internet a request for confirmation of the legal origin of each bottle and receives permission to sell or refuse if the alcohol is adulterated.

What caused the transition to new cash desks

The initiative to switch to new cash registers since 2017 belongs to the Federal Tax Service. The tax authorities consider the main advantages of innovations to be:

Transparent accounting of sellers' income;
Growth in tax revenues;
Reducing the number of checks;
Obtaining additional opportunities for consumers to protect their rights.

The introduction of online cash registers began as an experiment conducted by the Federal Tax Service in Moscow, Tatarstan, Moscow and Kaluga regions for six months, starting in August 2014. Although a little more than 3 thousand cash register units were tested as part of the experiment, the organizers concluded that the idea was viable and proposed to implement it at the legislative level.

The bill twice received a negative opinion from the Ministry of Economic Development, and business has repeatedly opposed the introduction of innovative cash desks. As a temporary concession, the tax authorities decided to introduce new cash registers in 2017, and not in 2016, as was originally supposed. As a result, the law was adopted in the third reading on June 14, 2016 under No. 290-FZ and is now in force throughout the Russian Federation.

How to register an online cash desk in the tax

Who should switch to the new CCP

And now more about who should install a new CCP in 2017. The answer to this question depends on the tax regime under which the seller works, what goods and under what conditions he trades.

Payers USN, OSNO, ESHN

Go to new cash register from July 1, 2017 all those working on the simplified tax system, OSNO and ESHN are required. These taxpayers still use cash registers, so this requirement will not be news to them. Registration of old-style cash registers is terminated from February 1 and until July 1, 2017, all sellers who are already working with the cash register must upgrade their equipment or purchase a new one.

Entrepreneurs on UTII and PSN

Payers of UTII and PSN, who are not yet required to issue cash receipts, will need an online cash desk from July 1, 2018 so they have a year and a half left. At the same time, the issuance of strict reporting forms () of a typographical sample when providing services to the population is terminated. From now on, BSOs must be issued using a new automated system, which is also considered cash register equipment.

In total, the latest news on the timing of the introduction of new cash registers from 2017 can be summarized in such a table.

The list of those who will not need cash registers for retail sales since 2017 has been significantly reduced. So, those selling in the markets are removed from it if the goods are included in the list prepared by the Government of the Russian Federation (carpets, clothes, shoes, furniture, rubber and plastic products, etc.). So far, only a draft resolution has been developed, but it is highly likely that it will be adopted.

A list of situations in which online cash registers have not been used since 2017 is given in the latest edition of Article 2 of Law No. 54-FZ of May 22, 2003 (for a complete list, refer to the original source):

Sale of printed materials in kiosks, if they make up at least half of the turnover;
Sale of securities, tickets and coupons for travel in public transport, provided that they are sold directly in the transport salon;
Catering services in educational institutions during school hours;
Trade at fairs, retail markets, exhibitions at some trading places (except for shops, car dealerships, containers, pavilions, kiosks, tents);
Realization of ice cream and soft drinks in bottling;
Trade from tank trucks with milk, kvass, vegetable oil, live fish, kerosene;
Sale of vegetables, fruits, melons in season;
Random trade, except for goods requiring special conditions for storage and sale;