What is 54-FZ
The new edition of 54-FZ came into force on July 15, 2016, and from July 1, 2017, online cash registers are mandatory for most legal entities
Full name of Federal Law-54: “On the use of cash register equipment when making cash payments and (or) payments using payment cards” and individual legislative acts Russian Federation"
Mikhail Mishustin: Comfortable transition of taxpayers to online cash registers is a priority task for tax authorities
From July 1, 2017, in accordance with Law dated July 3, 2016 No. 290-FZ, the deadline for transition to new system the use of cash register technology, which involves transferring information about payments to in electronic format to the tax authorities online >>>
By this time, organizations and individual entrepreneurs who are engaged in trade and have previously used cash registers need to modernize their existing fleet of cash registers or replace it with online cash register.
Today, the new technology is working nationwide. The Federal Tax Service of Russia has registered about 850 thousand online cash registers, which is 75% of the target cash register park. Online cash registers daily transmit information about more than 70 million checks to the Federal Tax Service of Russia.
The Tax Service issued permission to 10 fiscal data operators, 27 manufacturers included 80 cash register models in the register, including budget ones costing up to 18 thousand rubles, which can be ordered on the manufacturers’ website. An important innovation of the reform was the launch of a cash register account on the website of the Federal Tax Service of Russia, through which you can register a cash register in a few minutes without visiting the inspectorate.
The new data transfer technology will help create equal competitive conditions for all taxpayers, make the retail trade and services sector more transparent, save businesses from unnecessary reporting and reduce the control burden on the part of tax authorities through remote monitoring and a risk-based approach.
With the new procedure, there is no need to maintain nine cash reporting forms on paper for each machine, including on a daily basis. Previously, more than 0.5 billion reporting documents were generated during the year. The new procedure will relieve business from this burden, since all registration actions can be carried out through a “personal account”, and all information about calculations is received by the tax authorities in the online automatic.
In the future, the new technology will make it possible to consider the issue of excluding tax reporting for certain categories of taxpayers.
Wherein possible problems communication or lack thereof is not an obstacle to working in the new order.
Firstly, the law provides for the possibility of using cash register systems in the so-called “offline” mode, when information is accumulated in a cash register and is then provided in any way convenient for the taxpayer to the tax authority, including through a “personal account”. This regime can be used in areas remote from communications, the list of which has been determined by the authorities of the constituent entities of the Russian Federation.
Secondly, even if the cash register is used in a territory that is not classified by a constituent entity of the Russian Federation as areas remote from communication, problems with communication will not affect the uninterrupted operation, since the cash register will accumulate information and send it to the tax authority automatically when communication is resumed.
The reform was preceded by an experiment on the use of new technology transfer of information about calculations. The experiment was considered successful and its results formed the basis of the Law.
The implementation of the project became possible thanks to the support of the President of Russia, the Government, legislators, business communities and active participation taxpayers.
Thus, within the framework of the All-Russian conference “Online cash registers - new opportunities for retail”, business supported the transition to new order, noting the focus of the Federal Tax Service of Russia on introducing new progressive tax administration tools, building a contactless control system, reducing administrative barriers and creating a trusting environment.
Also, the tax authorities, together with regional commissioners for the protection of the rights of entrepreneurs in the constituent entities of the Russian Federation, organized the work of operational headquarters that monitor the readiness of the regions for the transition to the new order.
In addition, citizens will have a more convenient mechanism for protecting consumer rights. When paying with the seller, you can control the legality of purchases using mobile application Federal Tax Service of Russia, which is downloaded for free to your smartphone in the AppStore and GooglePlay. The paper check received by the buyer during checkout contains a QR code, which can be easily read using this mobile application, check the receipt, receive it electronically and save it in the application. Moreover, the buyer can completely refuse a paper check and immediately receive it by email or phone number. Electronic receipts are easier to store and retrieve.
The priority of the Federal Tax Service of Russia is to provide the most comfortable conditions for the transition to a new order. At the initiative of the Service, the Russian Ministry of Finance issued an official letter of clarification at the end of May. According to which taxpayers will not be held administratively liable if the necessary measures are taken to transition to the new order in a timely manner.
In turn, the head of the Federal Tax Service of Russia, Mikhail Mishustin, instructed the heads of the regional departments of the Service, under personal responsibility, to ensure in such conditions the possibility of taxpayers using the old CCT without holding them accountable. The instruction states that if an organization or individual entrepreneur ordered a cash register and a fiscal drive, but did not receive it on time and therefore cannot work according to the new rules, then they can work at the old cash registers without fear of being held accountable. The old cash register can be used as a receipt printing machine - the main thing is that the buyer is given a payment confirmation.
The Federal Tax Service of Russia expresses gratitude to all taxpayers for working in an open dialogue mode, which made it possible, while maintaining a balance of interests of business, the state and citizens, to jointly verify the norms of the law and create comfortable conditions for the transition to reform.
In accordance with paragraph 1 of Article 1.2 of the Federal Law of May 22, 2003 N 54-FZ "On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment" (as amended by the Federal Law of July 3, 2016 N 290-FZ "On amendments to the Federal Law "On the use of cash register equipment when making cash payments and (or) settlements using payment cards" and certain legislative acts of the Russian Federation") (hereinafter referred to as Federal Law N 290-FZ) (hereinafter referred to as Federal Law No. 54-FZ) CCT is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when making payments, except in cases established by Federal Law No. 54-FZ.
In accordance with Federal Law N 290-FZ, the above obligation for organizations and individual entrepreneurs begins on July 1, 2017, except for cases established by Federal Law N 290-FZ.
Article 14.5 of Chapter 14 of the Code of the Russian Federation on Administrative Offenses (hereinafter referred to as the Code) establishes administrative liability for the sale of goods, performance of work or provision of services without the use of cash register systems in cases established by federal laws.
At the same time, according to Part 1 of Article 2.1 of the Code, an administrative offense is recognized as an unlawful, guilty action (inaction) of a physical or legal entity, for which administrative liability is established by the Code or the laws of the constituent entities of the Russian Federation on administrative offenses.
In accordance with parts 1 and 4 of Article 1.5 of the Code, a person is subject to administrative liability only for those administrative offenses for which his guilt has been established. Irremovable doubts about the guilt of a person brought to administrative responsibility are interpreted in favor of this person.
Taking into account the specified provisions of the Code, if it is discovered that organizations and individual entrepreneurs have not applied when making payments in accordance with the requirements of Federal Law N 290-FZ, but in the presence of circumstances indicating that the person who committed the administrative offense took all measures to comply with the requirements legislation of the Russian Federation on the use of cash register equipment, we believe that the specified person in such a situation should not be held accountable.
In order to establish the fact that comprehensive measures have been taken to comply with the above requirements of the legislation of the Russian Federation, the contract for the supply of a fiscal storage device concluded by the user can be examined for a reasonable period before the expiration of the ECLZ unit or until the deadline for the possibility of its use determined by the legislation of the Russian Federation on the use of cash register equipment .
At the same time, it should be noted that if the taxpayer does not have the opportunity to use cash register equipment in accordance with the norms of Federal Law dated 07/03/2017 N 290-FZ, organizations and individual entrepreneurs are required to issue the buyer (client) on paper with confirmation of the fact of payment between an organization or individual entrepreneur and a buyer (client).
Submit an application to the Federal Tax Service to deregister the cash register and attach a standard package of documents to it. After 5 days, your cash register will be deregistered and you can pick up your documents from the Federal Tax Service.
Upgrade or buy a new online cash register
Connect to OFD
VLSI is integrated with the fiscal data operator and is guaranteed to deliver your checks. And you will see real-time analytics on the performance of your points of sale.
Register the cash register with NI
You can register a cash register in two ways:
1. Come to the tax office with an online cash register, stand in line and submit an application. After signing the documents you will receive registration number KKT.
2. Via the Internet on the website nalog.ru
Login to personal account, send an electronic application for registration of the cash register. To do this, you will need a personal qualified electronic signature. You can get it at our certification center.
The tax service checks whether the data on cash registers and financial taxes are entered into the register, and if your online cash register is in the register, it registers it. The process will take 1 day. As soon as the KKT registration card appears in your personal account, registration is completed.
Since July 1, 2017, most companies and individual entrepreneurs trading in retail have switched to online cash registers. For several days now we have been living in a new reality, we are receiving long cash receipts, information from which is transmitted via the Internet to the Federal Tax Service. But not all companies have such a rosy situation - some don’t have cash registers yet, others do, but don’t work. BUKH.1S has prepared answers to the 13 most important questions about online cash registers from violators of 54-FZ.
We haven’t bought an online cash register yet, we are working on the “old” one. What will happen to us for this?How much can they be fined for violations in the field of cash register technology?
According to the law, since July 15, 2016, for non-use of cash registers, according to which the check has not been punched. For legal entities, the fine will be from 75 to 100% of the amount paid not through the cash register, but not less than 30,000 rubles. Officials or individual entrepreneurs will be fined 25-50% of the amount, but not less than 10,000 rubles.
In the event of a repeated violation, if the amount of settlements without the use of cash registers amounts to 1 million rubles or more, including in aggregate, the officials will be disqualified for a period of one to two years. The activities of individual entrepreneurs and legal entities will be suspended for up to 90 days.
In addition, for the use of cash registers that do not comply with the requirements of the law, as well as for violation of the registration procedure, terms and conditions of re-registration, procedure and conditions for the use of cash register equipment, a warning or a fine is provided. For officials, the fine will range from 1,500 to 3,000 rubles, for legal entities – up to 10,000 rubles.
An organization or individual entrepreneur will also be fined if the buyer is not issued or sent cash receipt(form of strict accountability). For these violations, the maximum administrative fine for officials will be 2,000 rubles, for legal entities - 10,000 rubles.
Now about the pleasant things. For now there is no need to worry: entrepreneurs in transition in the presence of justifying circumstances. Penalties if the organization or individual entrepreneur was timely about the transition to new cash registers.
So, in particular, such a document justifying the non-use of cash registers can be a pre-concluded contract for the supply of a fiscal storage device. It must be concluded before the expiration of the EKLZ block or before the legally established deadline for the implementation of online cash register systems.
Why are we even switching to online cash registers? What benefit does this have for business?
It's already July, we had to buy three online cash registers. But at first there were no cash registers, and now there is no money. Is there any way to legally work at the old cash registers for now?
Firstly, the head of the Federal Tax Service of the Russian Federation, Mikhail Mishustin, in order to ensure comfortable conditions for the transition to online cash registers, ordered tax authorities to use the “old” cash registers from July 1, 2017. Deregistered cash register equipment can still be used to print a document confirming the fact of payment.
There are no special requirements for such devices. They may contain an electronic control tape, EKLZ, and can also function without EKLZ or be upgraded to allow printing of a document confirming the calculation. You can use the “old” cash registers until it becomes possible to use the online cash register. Naturally, you will not be able to work for so long - online cash register from July 1, 2017, requires the taxpayer to take comprehensive measures to comply with the requirements of the legislation of the Russian Federation on the use of cash register equipment. These are the conclusion of a contract for the supply of a fiscal storage device within a reasonable period before the expiration of the ECLZ unit or before a certain deadline for the possibility of its use.
Secondly, representatives of online commerce. This was announced by Deputy Head of the Federal Tax Service Daniil Egorov in a departmental letter to the Association of Internet Trade Companies (AKIT).
So your company can either work on the “old” cash register until it is possible to purchase an online cash register, or rent an online cash register in order to timely comply with the requirements of 54-FZ.
Can you even get jailed for not having an online cash register? The cash register is not working yet, we have not yet figured out the issue of connecting it.
They can't plant it. For non-compliance with cash legislation, only administrative liability is provided.
The Ministry of Telecom and Mass Communications of the Russian Federation has determined the main criterion for classifying such territories as settlements with a population of less than 10,000 people. Based on this criterion, regional authorities approve a list of territories where sellers have the right to use cash registers offline, that is, without necessarily concluding an agreement with the OFD and transmitting online data to the tax office. An exact list of such territories is approved in the regions and published on the websites of local administrations.
If your store is located in such an area, then.
If the area is not recognized as remote from communication networks, then an online cash register is needed, but since such a cash register stores information and sends it to the OFD when communication is restored.
Do I need to send a receipt to the buyer when selling remotely? We sell online courses, we do not physically deliver any goods to customers and we do not meet with them at all.
According to the provisions of Article 1.2 of Federal Law No. 54-FZ, which excludes the possibility of direct interaction between the buyer and the seller, organizations and individual entrepreneurs are obliged to either BSO in electronic form. Documents are sent to the subscriber number or address specified by the buyer Email. In this case, a cash register receipt or strict reporting form is not printed on paper.
Article 14.5 of the Code of Administrative Offenses of the Russian Federation provides. But at the same time, the seller cannot be held liable if he sent the check and the buyer did not receive it.
So you must send a check to the buyers of your courses, but if they do not receive it, then you are no longer responsible for it.
Do you have any inexpensive cash register that is suitable for small businesses?
Of course have. The hardware and software complex "1C:Kassa" consists of an autonomous cash register and the cloud application (online service) "1C:Kassa", deployed in the service "1C:Enterprise 8 via the Internet". The 1C:Kassa complex is intended for small non-automated retail enterprises. It is in one or more retail outlets.
The cost of a cash register with a fiscal drive is 28,000 rubles, without a fiscal drive - 22,000 rubles.
Where can I get up-to-date information about all changes in the field of online cash registers?
The Federal Tax Service website has a special section dedicated to the new procedure for using cash register equipment.
There is also a website on BUKH.1S, where you will find the latest news about online cash register systems.