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The question of whether cash register equipment (CCT) is necessary is asked by almost all simplifiers. Maybe somehow we can do without it? Let's look at the main points.

Simplified and cash register: do you need a cash register or not?

This question is answered by Law No. 54-FZ of May 22, 2003 (as amended on July 3, 2016), which regulates the use of cash register equipment when making payments in cash or using electronic means of payment. Moreover, you need to look at the latest version of the law, which introduces mandatory use. According to the text of the regulatory act, the obligation to use a cash register applies to all organizations and individual entrepreneurs selling goods (work or services), if payment is made in cash, by bank card or by electronic means payment. But as always there are a few exceptions.
Exception #1: if you make all payments through a current account - by bank transfer. Yes, in this case, CCT is not required; in fact, then you simply don’t need it. But there is another question: are all your clients ready for such payment terms? For example, making cashless payments with individuals can be problematic.

Exception #2: When providing services to the public, you have the right not to use cash registers, but then you must write out a form strict reporting(by the way, they have their own regulations regulating the form, accounting, procedure for their storage, as well as destruction). The exception is valid until 07/01/2018.

Important! If, according to the old version of the law, you could not use cash register systems when providing services to the public and issued an appropriate strict reporting form upon receipt of payment, then this right remains with you until July 1, 2018. From July 1, 2018, you will also be required to use a cash register.

Exception #3: if you operate in geographically remote places (the list is approved by law), you are obliged to issue a payment document upon the client’s request. If your area is not on this list, you need a cash register.

Exception #4: pharmacy and paramedic stations in rural areas.

Exception #5: if you carry out some specific types activities.

Among them:

• sale by a driver or conductor in the cabin of a vehicle of travel documents/tickets and coupons for travel on public transport;
• trade at retail markets, fairs, and exhibition complexes (but if we are talking about a store, kiosk, pavilion, tent located at such a market or fair, then the exception does not apply and a cash register is needed);
• sale of ice cream and soft drinks on tap at kiosks;
• trade from tanker trucks in kvass, milk, live fish, seasonal trade in vegetables;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal and precious stones;
• shoe repair and painting;
• plowing gardens and sawing firewood;
• leasing to individual entrepreneurs residential premises owned by right of ownership.

The entire list can be found in paragraph 2 of Art. 2 of the law mentioned above.

Exception #6: CCT may not be used when providing services for conducting religious rites and ceremonies, as well as when selling religious objects and related literature in religious buildings/structures and related areas.

In the end, it turns out that neither legal form, nor application of the simplified tax system factors of mandatory use of cash register equipment are not considered; attention should be paid to the type of activity and place of its implementation.

Exception #7: (in theory, this does not apply to simplifiers): if you pay tax on an imputation or a patent, then the use of CCT is also not mandatory. But the buyer has the right to demand, and in this case you are obliged to write out sales receipt or similar document. The exception is valid until 07/01/2018.

Important! With UTII and a patent, you may not use cash registers, provided that you issue a payment document at the client’s request. This right remains with you until 07/01/2018. From July 1, 2018, you will also be required to use a cash register.

If you belong to one of these exceptions, then you do not need to purchase a cash register and deal with subsequent matters related to its registration. For all other simplifiers, this is a mandatory requirement.

Note!

1. If you are located in an area remote from communication networks (again, the area must be on the list approved by regional authorities), then you must use a cash register, but are not required to transmit fiscal documents to the tax office in electronic form through a fiscal data operator.
2. Exceptions No. 3, 4 and 5 do not apply to those who use for settlements automatic device or sells excisable goods. It is especially important that if you sell cigarettes, beer, other alcoholic products, some medicines and so on. - that is, everything that falls into the classification of excisable goods - you must use the cash register.
3. CCT is not used when making payments using electronic means of payment without its presentation between organizations and/or individual entrepreneurs.

Cash register and online store

An online store needs a cash register. There is some confusion here, but the rules are the same as described above. Many Internet entrepreneurs are confused by the following feature: the buyer places an order online and you physically cannot issue a check after receiving the money.

Firstly, online ordering is not equal to cashless payment. Of course, if all transactions with your clients are carried out by bank transfers, then cash register is not needed. This is exception number 1 stated earlier.

Secondly, the problem with the receipt being knocked out when paying for an order online has actually been resolved. The check must be generated at the time of payment, and if the client pays online, then you generate the check online - since now you can generate it electronically and send it to the client’s email. If you only perform such calculations, then you can install a cash register model that does not include a printing device, since you simply do not need it.

Well, when knocking out a check by a courier (when payment is in cash on delivery), a cash register is, of course, needed. The courier must have the cash register with him. If you don’t want to bother with mobile cash registers, contact courier services delivery, they will issue checks.

If the point was previously unclear: is it necessary to use cash register systems when making payments by electronic means of payment, then the Ministry of Finance, in its letter No. 03-01-15/3438 dated January 23, 2018, gave detailed explanations and answered this question affirmatively - Yes, it is necessary! But at the same time, the same conditions remain for those who, according to current legislation, may not apply cash register until July 1, 2018.

Mandatory CCP registration process

Yes, cash registers need to be registered, although now this can be done electronically through the cash register office or on paper, but you can submit an application to any territorial tax authority.

The general procedure for registering a new cash register is as follows:

1. buy a new one cash machine or modernize an old cash register;
2. purchase a fiscal storage device;
3. enter into an agreement with the fiscal data operator (FDO);
4. submit an application to the tax authority;
5. get from tax authority KKT registration number;
6. write down the received number, as well as data on the organization (by individual entrepreneur) in the fiscal drive;
7. generate a registration report and submit it through the CCP or OFD office to the tax office;
8. You receive a CCP registration card.

Now you can be checked and fined for violations of the use of cash register systems. For the amounts of fines, see Art. 14.5 Code of Administrative Offenses of the Russian Federation.

How to install new cash registers.

You can use the cash register only after you have received a cash register registration card from the Federal Tax Service. At the same time, there is no need to carry the cash register itself anywhere, as was the case before.

When and who needs to register a cash register according to the “new” rules?

By new edition of the main law on the use of cash registers No. 54-FZ, an individual entrepreneur’s cash register will have to be registered in two cases:

Entrepreneur opens a business, plans to accept cash payments, and by Law No. 54-FZ its activities are not exempt from the use of the cash register - this was the case even before the “cash reform”. You must register the cash register before accepting cash.

Is it necessary to register a cash register for an individual entrepreneur if a “new” type cash register is installed? Need to. As before, an entrepreneur can only use cash register equipment that is registered with the Federal Tax Service. This also applies to online cash registers, but the registration procedure itself has become simpler (more on this in the next section of the article).

Entrepreneur previously was exempt from using the cash register, but now the benefit has been canceled. This applies to individual entrepreneurs on UTII, the patent tax system, individual entrepreneurs performing work, providing services to the public and issuing strict reporting forms instead of a cash register, as well as using vending machines. You must register and start using the cash register before 07/01/2018 and separate categories Individual entrepreneur - until 07/01/2019.

*Before July 1, 2017, entrepreneurs who had previously used the cash register had to modify the cash register or exchange it for a new one (online cash register). At the same time, a new or modified cash register also underwent new registration.

Is it necessary to register a cash register for an individual entrepreneur on the simplified tax system? It depends on the type of activity. The very use of the simplified tax system does not give the right to an individual entrepreneur to work without a cash register. But previously, entrepreneurs providing services (and these are, as a rule, individual entrepreneurs using the simplified tax system) may not have used cash register systems. According to the new rules, when providing services to the public, you can do without a cash register only until 07/01/2019, and in some cases - until 07/01/2018.

According to Law 54-FZ (as amended), entrepreneurs engaged in the following types activities:

• leasing (renting) residential premises belonging to this individual entrepreneur individual entrepreneur on the right of ownership;
• sale of newspapers and magazines, as well as related products in kiosks (the share of the sale of newspapers and magazines is at least 50% of turnover, the range of goods must be approved at the regional level);
• sale valuable papers;
• sale of travel tickets/coupons in public transport;
• food services during classes in educational institutions;
• trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading non-food products, except for trading non-food products, which are defined in the list approved by the Government of the Russian Federation;
• peddling trade of food and non-food products (with the exception of technically complex goods and food products requiring certain storage and sale conditions) in passenger train cars, from hand carts, bicycles, baskets, trays (including frames protected from precipitation by frames covered with polymer film , canvas, tarpaulin);
• sale of ice cream and soft drinks on tap at kiosks;
• trade from tank trucks with kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and melons;
• acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
• shoe repair and painting;
• production and repair of metal haberdashery and keys;
• supervision and care of children, the sick, the elderly and disabled;
• sale by the manufacturer of folk arts and crafts products;
• plowing gardens and sawing firewood;
• porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
• activities of individual entrepreneurs in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements), the list of such areas is approved by the region.

On the patent tax system;

On UTII;

Performing work, providing services to the public (when issuing strict reporting forms);

- “trading” using vending machines.

If an entrepreneur had the right not to use cash registers under the “old” law (i.e., according to 54-FZ as amended before July 15, 2016), then he has the right to work without a cash register until July 1, 2018.

Instructions on how to register a cash register for individual entrepreneurs according to the new rules: 3 simple steps

To register a cash register, you need to submit an application to the Federal Tax Service. This can be done in two ways:

• electronic:
  • through the fiscal data operator service (OFD - an organization that will ensure the transfer of data from the cash desk to the tax office, often provides a service online registration);
  • through the “Personal Account” on the Federal Tax Service website (nalog.ru);
• V in paper form: to any tax office (previously you could only contact your Federal Tax Service, now - to any) in person, through a representative or by mail.

For any of the options, registration takes place in 3 simple stages. But first you need to buy a cash register or upgrade your existing one.

Step 0. Buy a new cash register or modify the one you have.

If the cash register has already been used before and it is planned to improve it, the cash register must be modernized and then registered.

Step 1 . Conclude an agreement with the fiscal data operator.

Fiscal data operator (FDO / Operator) is an authorized organization that transmits data to the Federal Tax Service. The whole point of using new cash registers is to transfer information about cash transactions to the tax office in real time, i.e. online. This will be provided by the Operator. There is one on the Federal Tax Service website.

Step 2. Submit applications for registration of KKM

The application can be filled out and submitted to the tax office in paper form (in person), or electronically - on the OFD website or on the Federal Tax Service website.

Getting ready new form Applications for registration (re-registration) of cash register equipment, the draft document can be found at the link http://regulation.gov.ru/. The form approved in 2017 is still in effect.

Application for registration of a cash register is a simple document consisting of the Title and 3 sections, below is the form and illustrations.

Need an online cash register? We will select a cash register for your business.

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You can also upgrade an old device. Check with the manufacturer's website to see if your model can be modified. Next you need to buy optional equipment and replace the EKLZ unit (electronic control tape protected) with . After finalizing the device, the OFD is selected and re-selected. How much will it cost to modernize an online cash register for individual entrepreneurs?

1. Purchase and installation of a fiscal drive - about 7,000 rubles.
2. Providing the cash register with an Internet connection module - 5,000–15,000 rubles.
3. Software modification (depending on the year of manufacture) - from 200 to 5,000 rubles.
4. Service center services - from 2,000 to 4,000 rubles.

Thus, modernization, depending on the model, is estimated from 14,200 to 31,000 rubles. EDS and special software is purchased at a cost of up to 600 rubles / year.

Setting up equipment and purchasing software

This is another expense item for entrepreneurs buying. The setup is usually done by service centers. The software is included with the cash register. It can be either free or commercial - up to 30,000 rubles. (depends on the type of business). If an individual entrepreneur needs a commodity accounting system (which allows you to print the name of goods on receipts) and EGAIS support, then he must install the appropriate programs.

Cash registers with online data transfer to the tax office through the OFD are cash registers that require registration with tax office through the Internet.
You can register any cash register within 30 minutes in our office.

Which cash register to choose

	Cheapest cash register If you need the cheapest cash register, just to “resolve the issue before the tax office,” then we advise you to choose any of the Mercurys, the most budgetary of them: Mercury 180F, the most popular Mercury 185F. Mercury cash registers are highly reliable and easy to use. All Mercurys have the same filling.
	Cash register with the ability to keep simple records in the store If you need to keep track of goods in your store, then you can purchase any device from the Evotor line. Evotor is convenient for simple automation in a small store or cafe.
	Full automation of a store or network For serious business automation: self-service grocery stores, hypermarket chain of retail stores, you will need to buy a fiscal recorder and other additional equipment: computer, scanner, POC terminal, workplace cashier, etc.

What is needed to register a cash register:

• cash machine;
• fiscal drive (FN): FN is built into any cash register and is designed to encrypt data in your cash register before transferring it to the tax office. Fiscal drives are valid for 1 year or 3 years. The FN cash desk will not work;
• agreement with the Fiscal Data Operator (OFD). OFD is an organization that receives and stores all data from your cash register, and transfers it to the tax office upon request. Without the OFD, the cash register will also not work;
• electronic digital signature (EDS). EDS is required to access Personal Area on the tax office website and online registration of your cash register;
• access to the Internet. The cash register needs to be connected to the Internet to transmit data to the tax office. This can be done via WiFi network or by purchasing a SIM card and inserting it into the cash register.

After purchasing a cash register, FN and OFD, you can independently register your cash register on the tax office website, or order this service from us.

Documents for registration

For registration you will need from the owner of the cash register:

• Company TIN (only the number itself, no document needed;
• cash register installation address;
• EDS (electronic = digital signature.

If you still need to make an electronic signature, then you will additionally need:

• SNILS gene. reader: color copy or photo;
• gene's passport director: page with photo and registration, color copy or photo.

Remote registration of online cash registers

It is not necessary to come to our office to buy and register a cash register. We register cash registers remotely in our office and send them to any city in Russia, even where we do not have offices.

There are organizations that are officially allowed not to use cash register equipment (cash register equipment) in their activities. Such enterprises include: places of sale of printed products (newspapers and magazines), open markets, ice cream, beer and kvass on tap, urban and commercial transport services, securities markets, street stalls with vegetables and fruits, places for receiving glass containers, organizations selling candles, icons and other religious goods (church).

All other enterprises operating in accordance with the law (Federal Law No. 54 of May 22, 2003) must use cash register systems. According to the new law, it is necessary to send checks electronically to the OFD (fiscal data operator).

Definition

In order for trade to comply with the new orders, ECLZ needs to be replaced(electronic control tape protected) to the fiscal drive, connect the device to the Internet and conclude the appropriate agreements.

Thus, the Federal Tax Service (Federal Tax Service) will receive information on turnover through the OFD Money. Data on all transactions will be stored electronically and will be available through the OFD and the Federal Tax Service.

For non-compliance with Federal Law No. 54, fines will be levied, which are calculated from the range from 3,000 to 30,000 rubles per violation.

Before moving to new standard customer service, you need to find out what types of cash registers are there?, how the customer service of an LLC and an organization led by an individual entrepreneur differs, as well as differences in the cost of technical equipment depending on the functionality.

Every person is a consumer who makes many small and large monetary transactions every day. The check issued by the CCP is a document and guarantee for the provision of services by the contractor.

Check- this is confirmation of the fact of payment. Equipment that meets all new requirements must:

• have a serial number written on the case; work in real time;
• have a printing device;
• be able to install a fiscal drive inside;
• generate documents in electronic form and be able to transmit them;
• print fiscal documents;
• receive confirmation from the operator;
• read received fiscal data.

The choice of a cash register depends not only on the size and capabilities specific enterprise, A on the specifics of the activity. How many customers does the organization serve, how wide is the assortment, what is the operating mode, how many employees work with one device. When choosing technology, it is necessary to take into account all factors and characteristics of the organization.

Depending on type

Cash registers can be divided into two main groups according to the type of operation. First group- these are autonomous. These devices are a main unit made of plastic or metal that houses a receipt printing device, internal memory, and one or two displays.

This device operates on a specific operating system and regardless of external devices, with the exception of mains power. Standalone devices have fiscal memory and a block, but do not forget that for 2018 ECLZ must be replaced with a fiscal drive.

There are also stand-alone mobile devices with a banking terminal. These can be used in outbound trade. They are equipped with a GPRS and Wi-Fi module, as well as ports for connecting via Ethernet technology.

Second group- these are non-autonomous cash desks, which are called fiscal registrars. The device is needed to record purchases and sales and cannot work without the main system, which is any full-fledged computer (electronic computer).

Fiscal registrar- this is a tool for state control over the circulation of funds; it does not have a display or keyboard and looks like an ordinary printing device. It can be confused with receipt printers, which are also sold in TSC (trade service centers) along with the cash registers.

All LLCs and individual entrepreneurs until July 1, 2019 are required to register at a cash register operating online and switch to a machine of this type. Re-registration is also allowed - this means deregistering old equipment and installing new equipment.

Exists some specific features . Some individual entrepreneurs use (“imputation”) or PSN (patent system); such organizations, by law, may not use cash accounting tools until 07/01/18, but must provide the buyer with a certificate (receipt) confirming the fact of the purchase.

The check contains following information:

• document's name;
• Product Name;
• cost of goods;
• quantity;
• total purchase price (total);
• name of the organization or full name of the individual entrepreneur;
• Full name of the person who issued the text.

To issue such a document, organizations that have the right not to use cash registers use receipt printers. Often in catalogs of various technical equipment such devices are called printers for UTII. The printer is computer controlled and does not have its own display or keyboard.

In this way, organizations under the leadership of individual entrepreneurs can serve clients, except for those who work with licensed products (alcohol, cigarettes). Organizations working with licensed products use the EGAIS system (Unified State Automated Information System Information system), which allows the state to control the turnover of ethyl alcohol and the volume of sales of alcoholic products.

New equipment purchased by an LLC or an organization under the leadership of an individual entrepreneur, registered with the Federal Tax Service(Inspectorate of the Federal Tax Service). Registration of a cash register for an individual entrepreneur takes place at the place of residence, and for an LLC - at the location of the key office of the enterprise. You can also register online.

The purchased equipment must be listed in the state register. It is necessary to check the registry list or the presence of a “water” sticker on the back of the device, which will also indicate that the machine is on the list.

How much does it cost for a store?

Cash register cannot be purchased at a regular hardware store. Officially, the sale of such equipment is carried out by companies approved by a special commission. Such companies are also involved in the implementation of associated automation systems, maintenance and repair.

The cost of the device varies depending on the size, weight, quality of material, display resolution and colors, processing speed and data transfer. The price of the devices is in the range from 4,000 to 40,000 rubles. Next, a contract is concluded for servicing the equipment at the service center. The cost of service will cost the organization per month from 300 rubles and above.

If you really want to save money, an organization can purchase a used device, which was previously deregistered by the previous owner with the Federal Tax Service. Total period of use of equipment must not be more than 7 years old.

Also has great importance how much will a new one cost? software and ECLZ to a fiscal drive in an existing device. You can modernize a technical device for the amount from 5000 to 15000 depending on the complexity of the work. The transition to a new service format is not limited to upgrading the device itself. It is necessary to ensure a good Internet connection (increasing costs according to the provider's tariff). Services provided by the fiscal data operator are also paid.

The operator is selected from official list on the website nalog.ru. Prices start from 3000 for the first year of service, and in the future the price for servicing one device will be 12,000 rubles.

Registration with the Federal Tax Service through a fiscal data operator or on the Federal Tax Service website (if you have an electronic signature) will cost from 2000 to 3000 rubles.

For 2018, CCP will require more maintenance costs. The organization itself is responsible for the proper operation of its equipment and pays fines for violations. If the equipment is used without a fiscal drive or without an Internet connection, it is necessary a fine of 3,000 rubles per employee and 10,000 rubles per legal entity.

For failure to provide information to the Federal Tax Service, the fine for employees is - 3000 rubles, and for legal entities — 10,000 rubles. The OFD has its own fines, and there is also a system of sanctions for manufacturers of cash registers and storage devices and for expert organizations.

Despite the fact that organizations are now freed from the obligation to make regular payments to the central service center, repair costs still remain. Service at service centers is not compulsory and remains at the discretion of the organization’s management.

Those who want it pay for regular and timely service; those who don’t want it contact us only when faults are detected. However, regular service is the key to quality customer service.

Where and how to buy a new online cash register? You can find out from this video.