When you can not use kkt. What documents regulate the use of CCP? Payments in public transport

The Federal Tax Service has unimpeded, including remote, access to all fiscal data (FD) contained in the database of FD operators, as well as to other official information about companies and individual entrepreneurs. This means that, based on the available information, the tax authority can conduct not only a test purchase, but also a remote verification of compliance with the procedure for applying CCP.

In addition, employees of the Federal Tax Service are not required to notify about the start date of a cash check, and there are no restrictions on the frequency of such checks. These rules are not provided for by current legislation. In particular, the norms of the Federal Law of December 26, 2008 No. 294-FZ on the protection of the rights of legal entities and individual entrepreneurs in the exercise of state control do not apply to supervision over compliance with the procedure for applying CCP.

If you mistakenly did not register the cash register within the prescribed period or otherwise violated the procedure for applying the cash register (for example, the data from your online cash register was received intermittently), it is in your interests to eliminate all violations as soon as possible. Ilya Antonenko

Ilya Antonenko, certified auditor.

Who is obliged to apply the CCP after 07/01/2018

A significant part of companies and individual entrepreneurs who initially received a deferment must apply CCP from 07/01/2018. This also applies to those who receive payment from individuals in a non-cash manner without using payment cards, from foreign individuals for goods (works, services), as well as from employees of their company (clause 9, article 7 of the Federal Law of 03.07. 2016 No. 290-FZ). At the same time, it is necessary to apply CCP even when the buyer did not provide data on the number mobile phone or address Email, that is, the company or individual entrepreneur has no way to fulfill the requirement of the law to provide a check to the buyer in in electronic format.

At the moment, it is not clear at what point it is necessary to apply CCP when receiving non-cash payment. The position of the regulatory authorities on this issue is ambiguous. The user is obliged to apply the CCP from the moment of confirmation of the execution of the order to transfer funds by the credit institution. How to determine the moment of confirmation of the execution of an order to transfer funds by a credit institution is not clear. Does not add clarity and the indication that the CCP is applied "from the moment" and not "at the moment." Thus, today there are different approaches to determining the moment of applying CCP when receiving non-cash payment from individuals and organizations. It is necessary to independently determine a convenient algorithm for applying CCP in such a situation, based on the level of risk that the organization is ready to accept in the event of a dispute with inspectors.

Note that in accordance with the amendments that were made to 54-FZ the federal law dated 07/03/2018 No. 192-FZ, organizations and individual entrepreneurs have the right not to apply cash register equipment and not to issue (send) strict reporting forms until 07/01/2019 in the following cases:

• when making settlements with individuals who are not individual entrepreneurs, in a cashless manner (with the exception of settlements using electronic means of payment);
• settlements when accepting payment for housing and utilities, including contributions for major repairs;
• when offsetting and returning advance payments and (or) advances, when providing loans to pay for goods, works, services;
• when providing or receiving other consideration for goods, works, services.

In order to be convinced of the newly granted deferral of the use of CCPs, it is necessary to define the concept of "settlements using electronic means of payment", to which the tax authorities now include all forms of cashless payments.

What to do if CCT was not used by mistake

Penalties for non-use of CCP are very severe (see paragraph 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation), but they can be avoided. To do this, an organization or individual entrepreneur that has a registered CCP must perform the following actions until the tax authorities become aware of the fact of non-use of the CCP (note to Article 14.5 of the Code of Administrative Offenses of the Russian Federation; letter of the Federal Tax Service of Russia dated 07.12.2017 No. ED-4-20 / 24899; table 4, 5, 30, 31 to the Order of the Federal Tax Service dated 03.21.2017 No. ММВ-7-20/ [email protected]):

• eliminate the cause of the violation;
• punch a correction cash receipt for each amount accepted (paid) without using a cash register, indicating the corresponding sign of the calculation, as well as the details of the document that serves as the basis for the formation of such a check (for example, a memo about the fact that the cash register was not used when receiving (paying) funds);
• within three working days from the date of issue of the correction check, inform the IFTS, for example, through Personal Area CCP, detailed information on the correction of the calculations, including the details of the indicated correction checks.

When a delay in the use of cash registers is used when providing services to the public and at the time of payment, a strict reporting form (BSO) was not issued to an individual, it is necessary to additionally issue a BSO to the corresponding individual. In our opinion, in this case, this step is also necessary in order to avoid a fine (see clause 20 of the Regulation on settlements without the use of cash registers, approved by Decree of the Government of the Russian Federation of 06.05.2008 No. 359).

If the Federal Tax Service became aware of the violation as a result of the audit, the fine will still be issued. An individual entrepreneur or a company that belongs to small and medium-sized businesses may try to replace the fine with a warning on the basis of Art. 4.1.1 of the Code of Administrative Offenses of the Russian Federation, if an administrative offense was committed for the first time, while no harm was caused or there is no threat of harm to life and health of people, state security, and there is no property damage (Code of Administrative Offenses, letter of the Federal Tax Service of Russia dated 08.15.2016 No. twenty/ [email protected]).

Viktor Vladimirovich Bachurin,
Head of Operational Control Department of the Federal Tax Service of Russia for the Sverdlovsk Region

FTS will check

We will certainly carry out test: compare the information we have on registered cash registers with information about who was supposed to register the cash desk before 07/01/2018, and check. Therefore, do not wait for the tax inspector to come to you. If you have violated the procedure for using cash registers, buy, register a cash desk and generate a correction receipt.

In accordance with the note to Art. 14.5 of the Code of Administrative Offenses, a person who voluntarily eliminates an offense and notifies the tax service of this in writing cannot be held administratively liable for violating the procedure for applying CCP. This rule applies to parts 2-4 and 6 of Art. 14.5 of the Code of Administrative Offenses.

For individual entrepreneurs on PSN and UTII, who should start using CRE from 07/01/2019, there is an additional motivation not to delay the registration of CRE. They can receive a tax deduction in the amount of 18 thousand ₽ for each cash register registered within the period established by law.

They punched the wrong check - our cheat sheet will help you: "".

Lychagina Svetlana Mikhailovna,
Deputy Head of the Federal Tax Service of Russia for the Stavropol Territory

The procedure for conducting inspections

The rights and obligations of the tax authority in the exercise of supervision over compliance with the legislation on the application of CCPs are prescribed in paragraph 1 of Art. 7 of the Federal Law of May 22, 2003 No. 54-FZ. The orders of the Ministry of Finance of the Russian Federation dated 10/17/2011 and No. 132n and 133n reflect the timing and sequence of administrative actions in monitoring the completeness of accounting for cash proceeds, compliance with the requirements for cash register equipment, the procedure and conditions for its registration and application, as well as the procedure for interaction of tax authorities with organizations and individual entrepreneurs .

To prevent violations and, as a result, administrative liability, we recommend that taxpayers study in detail the provisions of Federal Law No. 54-FZ, including all amendments and additions.

We also remind you that from 07/01/2018 it is necessary to carry out settlements using cash registers when trading in such non-food products as carpets and rugs, leather and wood products, furniture, most types of clothing, computer equipment, etc. (Decree of the Government of the Russian Federation of 14.04. 2017 No. 698-r, letter of the Federal Tax Service of Russia dated April 28, 2017 No. ED-4-20 / [email protected]).

On July 15, 2016, Federal Law No. 290-FZ came into force, which amends Law No. 54-FZ "On the use of cash registers"

Now most businessmen have to switch to online cash registers, and all cash registers will send electronic versions checks to the Federal Tax Service via the Internet. You will need to replace the electronic tape with a fiscal drive, connect the cash register to the network and conclude an agreement with a fiscal data operator to send checks.

Online cash desks in 2017: basic provisions

1. The scheme of work with tax authorities has changed, all data from checks will be sent to the Federal Tax Service via the Internet.

2. The registration of a cash register has been simplified, there is no need to go to the tax office, just go to the nalog.ru website and register a cash register through your personal account.

3. Entrepreneurs who do not currently use cash registers will be required to purchase online cash registers and send data to the tax service by July 1, 2018.

4. The changes also affected checks and strict reporting forms, now they will increase the amount of data that must be present.

5. So-called fiscal data operators have appeared, they will receive, store, process and transfer fiscal data to the Federal Tax Service.

6. Cash registers will technically become a little different, EKLZ will replace the fiscal drive.

7. Not everyone will be required to use online cash registers, there is a list of activities that will not need a new CCP.

Application of CCP in 2017 - how it will be

The buyer comes to the store for a purchase, the cashier scans the barcode on the package, the fiscal drive located inside the cash register saves the check, signs it with a fiscal sign, and sends the data on the OFD check. The fiscal data operator processes the information, sends the response back to the cashier, and the receipt data to the Federal Tax Service.
Then the buyer receives a check, or 2 checks at will (one paper and one electronic, by mail or phone)

Therefore, in accordance with the law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the check penetration speed will not depend on the Internet speed, the data will be transmitted in parallel, and even if the network fails, the check information will be transferred to the OFD later, as soon as the connection is restored.

Mandatory details of checks and BSO for online cash registers

In view of the new requirements that relate to cash registers, new requirements have appeared that are now applied to checks and BSOs. They must contain the following information:

Information about the tax system of the seller
- website address of the fiscal data operator
- sign of settlement (income or expense)

- form of payment (cash or electronic payment)
- the amount of the calculation with a separate indication of the rate and amount of VAT
- serial number of the fiscal drive
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or BSO is transferred to electronic form

Registration of cash register in the tax: how to register a cash register in a new way

Registering a cash register with data transfer will be much easier and faster than a regular one. The owner will only have to register on the website of the tax service nalog.ru and leave a request for the fiscalization of the cash register, then sign the application with his electronic signature and wait for confirmation.

After the tax service receives this information, it will send the registration data to the entrepreneur, and the data on fiscalization will be entered into the device. Now it will not be necessary to visit the Federal Tax Service in person with a cash register, as well as conclude an agreement with the CTO.

Online checkout cost

After the law officially came into force, it became clear that the use of online cash registers for business would become mandatory. Let's see how much it costs online checkout and what will the cost of the most budgetary online cash register consist of:

1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal accumulator will not exceed the cost of conventional ones. Let's take into account minimum price 20 000 rub. Modernization kits will cost an average of 5 to 15 thousand rubles.

2. The contract with the Fiscal Data Operator will cost 3,000 rubles per year.

3. CTO services are officially no longer needed, we will not take them into account.

4. Cash register software - here the cost can be radically different, but we will take an average of 7,000 rubles. for one online checkout.

Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using upgrade kits, you can save up to 10 thousand rubles). But if we consider traditional POS-terminals, then the cost will immediately increase at least 2 times.

Transition to online cash registers from 2017: stages and timeframes

1. For those entrepreneurs who were allowed not to apply CCP, a delay is provided until 07/01/2018.
2. Vending companies also received a delay until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is allowed not to use online cash registers.
4. All those who did not fall into the 3 points described above are required to use online cash registers from July 1, 2017. And from February 1, 2017, it is no longer possible to register an old-style cash desk.

Is it possible to buy cash registers online now?

The new cash register equipment is now being actively sold, but it is worth noting that the old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, do not postpone the purchase of an online cash register for the last time, experts predict a shortage of cash registers in 2017 and you will not be able to buy a cash register online quickly.

KKM with online data transfer: fines since 2017

For non-use of CCP or for incorrect use cash register equipment are subject to penalties:
1. CCP does not meet the requirements - 10,000 rubles.
2. The check was not sent to the buyer - 10,000 rubles.
3. Trading without CCP - 30,000 rubles.

The history of online cash registers began back in 2014, when, during an experiment, the Federal Tax Service introduced a new generation of cash registers connected to the Internet in Moscow and the region, in Tatarstan and the Kaluga regions.

The experiment was considered successful, so on June 14, 2016, the State Duma adopted amendments to the law on cash registers No. 54-FZ, which significantly tightened the requirements for cash registers. From this article, you will learn which cash registers in 2019 for individual entrepreneurs should be used when making settlements with customers.

Who is obliged to use the new cash registers

Cash registers in 2019 are required to use more and more entrepreneurs, but the changes will be gradual. Is it necessary cash machine for individual entrepreneurs working on PSN and on the new year? How long do you need to connect? Which of the payers of the simplified tax system and OSNO in 2019 can still work without a cash register?

In this table, we have collected information on the timing and categories of taxpayers who are required to install a new type of cash desk.

The new law not only established a KKM, but also a list of organizations and individual entrepreneurs who still have the right not to use a cash register for cash and card payments (Article 2 of Law No. 54-FZ of 05/22/03):

• sale of newspapers, magazines and related products in kiosks, provided that at least half of the turnover is newspapers and magazines (revenue accounting for this group of goods must be kept separately);
• sale of securities;
• catering services for employees and students of educational institutions, if they are provided during training sessions;
• trade in retail markets, fairs, exhibition complexes (with the exception of such trading places, as stores, pavilions, kiosks, tents, car shops, containers and others that ensure the safety of goods), except for the sale not food products approved by the Government of the Russian Federation;
• sale in kiosks of ice cream and non-alcoholic drinks in bottling;
• trade in kvass, milk, vegetable oil, live fish, kerosene from tank trucks;
• seasonal sale of vegetables, fruits, gourds and gourds;
• peddling trade in food and non-food products, except for those that require certain conditions of storage and sale;
• acceptance of glassware and waste materials from the population (except for scrap metal, precious metals and precious stones);
• realization of products of national art crafts by the manufacturer;
• repair and coloring of footwear;
• production and repair of metal haberdashery and keys;
• plowing gardens and sawing firewood;
• services for the supervision and care of children, the sick, the elderly and the disabled;
• porter services at stations and ports;
• rental of housing by an individual entrepreneur, if it is his property;
• pharmacy organizations located in rural areas settlements;
• IP on PSN for some.

Organizations and individual entrepreneurs conducting settlements in remote or hard-to-reach areas(except for cities, district centers, urban-type settlements), if these settlements are indicated in the list approved by regional authorities. In addition, Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 is allowed to use old models of cash registers in settlements with up to 10,000 people instead of online cash desks.

But even when the activities of an entrepreneur fit into these concessions, they do not apply if excisable goods are traded or when automatic payment devices are used (vending machine). Without any reservations, cash payments without a cash register are provided only for the sale of objects of religious worship (religious literature) and the provision of services for religious rites and ceremonies.

Received an individual entrepreneur without employees if they provide services or sell products own production. This category of entrepreneurs has the right to work without a cash desk until July 1, 2021. However, if the IP hires an employee before this date, then within 30 days after the conclusion employment contract it is necessary to register and start using the CCP.

How online checkouts work

An additional difficulty in introducing the new procedure is related to the fact that online cash registers operate on a completely different principle than cash registers with a fiscal drive. Cash registers with data transfer to the tax office send information about each purchase made in real time to the FTS server. Moreover, at first this information from the online cash desk is transferred to an intermediary - a fiscal data operator (OFD).

After receiving them, the intermediary sends a confirmation that the sales data has been accepted and the receipt has been assigned a fiscal attribute. Without confirmation of the operator, the check will not be generated. Further, the OFD transmits information about the payments made to the IFTS, where it is accumulated and systematized in a special data storage system.

In addition, at the request of the buyer, who will leave his data, the seller is obliged to send him electronic check. If the buyer, having compared the details of a paper check and an electronic one, finds a discrepancy between them, then he can report this to tax office, and this fact will be checked.

New Internet-enabled cash registers have been operating since July 2017 in many outlets and quite successfully. But, as practice has shown, it immediately paralyzes the work of millions of sellers. But after all UTII and PSN payers start using CCP, the number of online cash registers will be almost 3.5 million units.

It is also necessary to add here those who are now providing services to the population, issuing them printed forms of strict accountability (BSO). From July 2019, for the issuance of BSO, it will be necessary to use a new automated system, which is also recognized as cash register equipment. Whether cash register manufacturers and fiscal data operators will be able to ensure the smooth operation of these devices is a big question.

In total, online cash registers in 2019 must:

• transmit information about the purchase in real time to their fiscal data operator;
• generate checks in electronic form;
• provide printing of fiscal documents.

How much does it cost to install new equipment?

Of course, entrepreneurs are concerned about the question - how much does the online cash register itself and its maintenance for individual entrepreneurs cost? Here it will matter how much the existing KKM corresponds to the ability to install a new one. software and fiscal device. If the model of the cash register allows, then you can simply upgrade it, while spending from 10 to 15 thousand rubles. The cost of acquiring new equipment is from 25,000 rubles and more.

Please note: you need to buy new devices only from the list of models approved by the Federal Tax Service. CCP sellers are interested in its implementation, so do not take their word for it that a particular model is included in the list of the Federal Tax Service. See for yourself.

However, the matter will not be limited to the costs of acquiring or upgrading cash desks. The entrepreneur will have to pay for the services of high-quality Internet communications at the rates of his provider, as well as the services of a fiscal data operator.

Please note that OFD must also be selected only from the official list. The lowest tariffs of operators for the first year of service are 3,000 rubles, in subsequent years the price will be higher - up to 12,000 rubles for one device. Respectively, total cost will depend on how many cash registers the operator will connect to. In addition, a new cash desk must be registered with the IFTS. This can be done through OFD (2,000-3,000 rubles) or for free on the website of the tax service if you already have an electronic signature.

*(free if you already have a digital signature or from 3 thousand if you want to order an electronic signature)

In total, the minimum cost for one year of operation of new cash desks will be from 25 thousand rubles for one device, provided that you do not buy it, but upgrade the existing one.

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Penalties for violating legal requirements

In addition to all these tightening technical specifications KKM and a significant expansion of the categories of entrepreneurs required to issue a cash receipt, the law raised the amount of fines for individual entrepreneurs under article 14.5 of the Code of Administrative Offenses of the Russian Federation:

• non-use of cash registers - from ¼ to ½ of the purchase amount, but not less than 10,000 rubles;
• repeated violation, if it is proved that KKM was not used in calculations for purchases of more than 1 million rubles - an administrative suspension of the activity of the individual entrepreneur for up to 90 days;
• the use of old-style cash desks or violation of the procedure for their registration / re-registration - a warning or a fine of 1,500 - 3,000 rubles;
• refusal to issue a paper check to the buyer or send it in electronic form - a warning or a fine of 2,000 rubles.

Let's summarize - is a cash register needed for individual entrepreneurs and in what situations:

1. For individual entrepreneurs on the simplified tax system, OSNO, ESHN, the requirement to work only with a new type of cash register entered into force on July 1, 2017.
2. Individual entrepreneurs working in the field of trade and catering on PSN and UTII and without employees, from July 1, 2019, must apply CCP.
3. The same transition period - July 1, 2019 - is also established for those individual entrepreneurs that provide services to the public, and at the same time have employees.
4. The right to a temporary deferment from the cash desks (until July 1, 2021) is enjoyed only by individual entrepreneurs without employees who provide services to the public or sell products of their own production.
5. Before buying or upgrading the device, make sure that the model is included in the list of the Federal Tax Service.
6. Enter into an agreement for the provision of services only with those fiscal data operators that are listed on the official website of the tax service.
7. List of categories of taxpayers for which new order does not apply, is specified in Article 2 of the Law "On CCP" No. 54-FZ.

All about the July amendments in .

The new name of Federal Law No. 54-FZ

The legislator has updated the name, now it sounds like this: "On the use of cash registers in the implementation of settlements in the Russian Federation".

Prior to the innovations under consideration, he determined the rules for the use of cash registers when making settlements in the Russian Federation for the following purposes:

Ensuring the interests of citizens and organizations;

Consumer rights Protection;

Ensuring the established procedure for making payments;

Ensuring the completeness of accounting for revenue in organizations and individual entrepreneurs.

Now Federal Law No. 54-FZ also establishes the procedure for the application of cash registers for the purposes of taxation and ensuring the established procedure for the circulation of goods.

New concepts

Article 1.1 supplemented with new concepts: "beneficial owner", "version of the model of cash registers", "beneficiary". The concept of "calculations" has been clarified.

In the new version, settlements mean acceptance (receipt), payment of funds in cash and non-cash for goods, works, services, acceptance of bets, interactive bets and payment of funds in the form of winnings when organizing and conducting gambling, and also accepting funds for the sale lottery tickets, electronic lottery tickets, acceptance of lottery bets and payment of funds in the form of winnings when organizing and conducting lotteries. In order to Federal Law No. 54-FZ calculations also include:

Acceptance (receipt) and payment of funds in the form of advance payment and (or) advances;

Set-off and return of advance payment and (or) advances;

Provision and repayment of loans to pay for goods, works, services (including the provision by pawnshops of lending to citizens on the security of things belonging to citizens and activities for storing things);

Provision or receipt of other counter provision for goods, works, services.

Thus, the uncertainty regarding the obligation of organizations and individual entrepreneurs to apply cash registers depending on a number of methods of payment for goods (works, services) has been eliminated: now, settlements mean, in particular, the acceptance or payment of funds in cash and non-cash forms for goods, works, services ( Letter of the Ministry of Finance of Russia No. 03‑01‑15/41176 dated June 15, 2018).

Scope and rules for the use of CCP

Article 1.2 has undergone a number of changes and additions.

One check for services. By general rule when making each settlement, the user of the cash register is obliged to issue a cash receipt or a strict reporting form (SRF) on paper or in electronic form. According to the new clause 2.1 of Art. 1.2 Federal Law No. 54-FZ when making settlements in the form of an offset or refund of prepayments or advances previously made by individuals for services, the user can generate one cash receipt (SRF) containing information about all such settlements made during the day or for billing period, not exceeding a calendar month or established by the legislation of the Russian Federation (but no later than the first business day following the end of the billing period), without issuing (sending) a cash receipt (SRF) to the client. In this case, we are talking about services in the field cultural events, transportation of passengers, baggage, cargo and cargo-luggage, communication services, services in electronic form, certain Art. 174.2 of the Tax Code of the Russian Federation(services in electronic form provided by foreign organizations), as well as other services determined by the Government of the Russian Federation. Note that this is the user's right, not his responsibility.

When making settlements in a non-cash form or using electronic means of payment in the form of a set-off or refund of prepayment previously made by individuals in full, users have the right to send cashier's checks (SRF) to buyers only in electronic form without issuing paper checks.

Electronic means of payment (ESP) - a means and (or) method that allows the client of the money transfer operator to draw up, certify and transmit orders in order to transfer funds within the framework of the applicable forms of cashless payments using information and communication technologies, electronic media information, including payment cards, as well as other technical devices ( paragraph 19 of Art. 3 of the Federal Law No. 161-FZ dated June 27, 2011 “On the National Payment System”).

New provisions on the issuance of a cashier's check (BSO). When making payments in a cashless manner, excluding the possibility of direct interaction between the buyer (client) and the user or an automatic settlement device, using devices connected to the Internet and providing the possibility of remote interaction between the buyer (client) and the user, are obliged to ensure the transfer of a cash receipt to the buyer or BSO in electronic form to the subscriber number or e-mail address specified by the buyer (client) before making settlements. In this case, a cash receipt or BSO on paper may not be printed by the user ( paragraph 5 of Art. 1.2 Federal Law No. 54-FZ).

It was clarified that the Ministry of Finance gives written explanations to tax authorities, organizations, individual entrepreneurs and individuals on the application of the legislation of the Russian Federation on the application of CCPs.

Features of the use of CCP

A number of clarifications and updates have been made to the procedure for applying CCP separate categories users.

Firstly, CCPs are not used by credit institutions, while they are required to maintain a list of automatic settlement devices that they own or use.

Secondly, CCP is not applied by organizations and individual entrepreneurs in mechanical automatic devices for settlements in the implementation of settlements made exclusively by the coin of the Central Bank of the Russian Federation.

Thirdly, adjustments have been made to paragraph 2 of Art. 2, namely, organizations and individual entrepreneurs may not use CCP when carrying out the following types of activities (rendering services):

Sale of newspapers and magazines only on paper;

Peddling trade outside the stationary trading network food and non-food products (with the exception of technically complex products 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 selling goods, including in passenger cars trains and on board aircraft;

Trade in bottling milk and drinking water(added to kiosk sales of ice cream and soft drinks on tap).

The sale of travel tickets and vouchers in public transport will be excluded from the types of activities in which you can not use the CCP, from July 1, 2019.

Application of PSNO by entrepreneurs. Article 2 added clause 2.1, according to which individual entrepreneurs using PSNO can make settlements without using cash register equipment, provided that a confirming document containing the necessary details is issued (sent) to the buyer. But the above does not apply to individual entrepreneurs engaged in types of entrepreneurial activity established pp. 3, 6 , 9 - 11 , 18 , 28 , 32 , 33 , 37 , 38 , 40 , 45 - 48 , 53 , 56 , 63 paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation.

Territories of military installations. To areas remote from communication networks, added the territory of military facilities, objects of organs federal service security, state protection agencies, foreign intelligence agencies. In these territories, you can not transfer CCP data online.

Settlements between organizations and (or) individual entrepreneurs. According to new edition paragraph 9 of Art. 2 Federal Law No. 54-FZ CCP is not applied when making cashless 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 (for example, bank card). Thus, all cash settlements and settlements using a bank card (electronic means of payment) between organizations and (or) individual entrepreneurs require the mandatory use of cash registers.

Parking. Organizations exercising the powers of bodies state power subjects of the Russian Federation and bodies local government on granting the right to use parking lots (parking spaces) for a fee, CCPs do not apply. But there is one condition here: these organizations must transfer the money received for parking in full to an account opened with the territorial body of the Federal Treasury within five working days from the date of receipt. The state authority of the constituent entity of the Russian Federation must bring information about such organizations to the attention of the authorized body.

Insurance organizations. When an insurer makes settlements with policyholders with the participation of insurance agents - individuals the insurer applies the CCP when this insurer receives funds from such insurance agent with the direction of a cash receipt (SRF) in electronic form to the insured.

Libraries. State and municipal libraries, as well as the libraries of the Russian Academy of Sciences, Research Institutes, educational organizations may not apply CCP when providing paid services population, the list of which will be approved by the Government of the Russian Federation.

Fiscal storage requirements

Changes have also been made to Art. 4.1 Federal Law No. 54-FZ. Let's highlight the amendments that are most interesting to CCP users:

Guidelines for the formation of fiscal documents in the implementation certain types calculations will be developed and posted by the authorized body (FTS) on its official website on the Internet;

The operator of fiscal data may process fiscal data received from the user in the interests and on behalf of the named user for statistical or other research purposes without depersonalizing such fiscal data (if it is established by the contract for the processing of fiscal data), subject to the requirements. This provision does not apply to the personal data of the buyer (client).

Registration of CCP

The updates also affected the procedure for registration, re-registration and deregistration of CCPs with the tax authority, which is regulated Art. 4.2 Federal Law No. 54-FZ.

In the application for registration, the information that must be indicated by individual users has been supplemented:

Information on the use of cash registers when accepting funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out cash in the form of winnings when carrying out lotteries (in case of registering a cash register to be used by the user when carrying out such activities);

Information about the use of cash register equipment with automatic devices specified in, and about the numbers of these automatic devices (when registering a cash register equipment intended for use with automatic devices in these cases).

Now, when registering, re-registering or deregistering a CCP, the user will receive the corresponding card within ten working days. Previously, the tax authorities had to issue it within five working days. This period remained when the CCP was withdrawn by the tax authority unilaterally.

Article 4.2 of Federal Law No. 54-FZ added clause 8.1, which establishes the procedure in the event of a breakdown of the fiscal drive, excluding the possibility of reading all the fiscal data that should be stored in its memory.

According to the new paragraph 18 of Art. 4.2 Federal Law No. 54-FZ CCP is removed from the register by the tax authorities unilaterally without the application of the user in the event of an entry in the Unified State Register of Legal Entities on the termination of activities legal entity or USRIP on the termination of the activity of an individual as an individual entrepreneur.

Application of CCP

It is clarified that a correction cash register receipt (correction SRF) is generated by the user in order to fulfill the obligation to use a CRE in the event that such a user has previously made a settlement without using a CRE or in the case of a CRE being used in violation of the requirements of the legislation of the Russian Federation ( paragraph 4 of Art. 4.3).

According to the new clause 5.1 of Art. 4.3 Federal Law No. 54-FZ a report on the closure of a fiscal accumulator is generated only after the CRE is transferred to the tax authorities through the CRF of all fiscal documents generated by such a fiscal accumulator that should have been submitted to the tax authorities through the CRF, and confirmation is received in relation to all these fiscal documents.

Requirements for a cash receipt and BSO

The number of mandatory details of a cash receipt and BSO has increased - a QR code has been added to them.

In addition, when making the calculations specified in clause 5.1 of Art. 1.2 Federal Law No. 54-FZ, the cash receipt must contain information about the place (address) of the installation of an automatic settlement device, with the use of which the settlement was carried out.

We would like to highlight the new clause 6.1 of Art. 4.7 Federal Law No. 54-FZ, which establishes additional mandatory details for settlements between organizations and (or) individual entrepreneurs using cash or with the presentation of electronic means of payment (plastic card):

Name of the buyer (client) (name of the organization, last name, first name, patronymic (if any) of the individual entrepreneur);

TIN of the buyer (client);

Information about the country of origin of the goods (when making payments for the goods);

Excise amount (if applicable);

Registration number customs declaration(when making payments for goods) (if applicable).

Additional mandatory details for a cash receipt (SRF) are also established when making settlements when paying out winnings when organizing and conducting gambling and lotteries, when receiving an insurance premium or when paying an insurance payment ( clause 6.2Art. 4.7 Federal Law No. 54-FZ):

Name of the client or policyholder (name of organization, last name, first name, patronymic (if any) of an individual entrepreneur or individual);

TIN of the client or policyholder (if the individual does not have a TIN, the series and number of the passport of such an individual).

New clause 6.1 and 6.2 Art. 4.7 Federal Law No. 54-FZ come into force on July 1, 2019.

Rights and obligations of tax authorities

Article 7 regulating the rights and obligations of tax authorities, supplemented item 6 and 7 .

Now the tax authorities, within the framework of the interdepartmental information exchange has the right to transfer information about settlements, the list of which is approved by the authorized body, taking into account the requirements Federal Law No. 152-FZ of July 27, 2006 “On Personal Data”.

At the same time, the tax authorities are obliged to inform organizations, individual entrepreneurs and individuals on the application of the legislation of the Russian Federation on the application of CCPs.

AT Federal Law No. 54-FZ, regulating the procedure for the application of CCP, significant changes have been made, which have basically already entered into force (since July 3, 2018):

- the concept of "calculations" has been clarified and expanded, respectively, the scope of CCP application has also expanded;

The scope and rules for the use of cash registers have been adjusted - cases have been established when one cash receipt (SRF) can be generated instead of several, and it has also been determined when and how to issue checks for cashless payments;

Clarified the cases when organizations and individual entrepreneurs may not use CCP when carrying out certain types of activities (rendering services);

Individual entrepreneurs who use PSNO and carry out certain types of activities can make settlements without the use of cash registers, subject to the issuance (sending) to the buyer of a confirming document containing the necessary details;

Organizations and (or) individual entrepreneurs do not use CRE when making settlements in a non-cash manner, with the exception of settlements they carry out using an electronic means of payment with its presentation. From July 1, 2019, when making settlements between organizations and (or) individual entrepreneurs, the cash receipt must be supplemented with new mandatory details.