If the law obliges your organization to use for tax accounting cash register, it must be sealed at the central service station and registered with the Federal Tax Service. Only after registration you will receive the right to legally use cash register equipment (cash register equipment).
At the beginning of the working day, turn on the cash register, check the date, and correct it manually if necessary. The date must be greater than the previous date Z-report so that the current operation mode is activated. WITH please X -report. The key combination for printing a report may vary depending on different models cash register, in any case, this sequence is indicated in the instructions attached to the CCP. After “0.00” lights up on the screen, you can begin the main work of the cashier: enter sales amounts one by one, sum up. Make sure that the correct amount is reflected in the check (and not 12.00 instead of 1200, for example). Do not forget to hand the check to the buyer, since this is a fiscal document, the refusal to issue which entails administrative liability. Regularly reconcile the amount accumulated in cash register registers and reflected in X-report, with the amount of cash in the cash register. Be sure to make a reconciliation when changing shifts, collecting or handing over the cash register. At the end of the day, print the X-Statement, check the cash in the till, and then print the Z-Statement. When printing a control final check, the accumulated information is copied from RAM CCP into fiscal memory, and the daily revenue counter is reset to zero.
The cash register requires concentration and attentiveness because it is an object tax audits, therefore, carefully study the instructions for using the cash register, write down in a language you understand how to perform basic operations on the cash register, and if you doubt anything, immediately ask for advice from an experienced mentor.
An online cash register is one that has a fiscal storage device with the help of which data about a transaction performed at the cash register is transmitted via the Internet to the fiscal data operator, who subsequently redirects the received information to tax authority.
In accordance with the amendments made to Law No. 54-FZ of May 22, 2003, most entrepreneurs are required to switch to using the new cash register system from July 2017.
An online cash register is a cash register that has a fiscal drive built into the body, with the help of which data on transactions performed at the cash register is transmitted via the Internet to the fiscal data operator (hereinafter referred to as the FDO).
Let's carry out comparative analysis main differences between online cash register and old-style machines
| Online cash register (after amendments to law No. 54-FZ | Regular cash register (before amendments to law No. 54-FZ) | |
| Internet connection |
||
| Necessarily | Not necessary | |
| Conclusion of an agreement with OFD |
||
| Necessarily | Not necessary | |
| Data storage |
||
| Information about completed transactions is transferred to the fiscal drive | Sales data was stored on EKLZ | |
| Transfer of data to the inspection authority |
||
| Data on transactions performed through the OFD are transmitted to the tax authority online | The data is stored on EKLZ and the tax authority could only access it after the information was removed from the tape by the center’s specialists maintenance | |
| Cash receipt |
||
| contains 24 required details | The cash receipt contained 7 mandatory details. Previously, there was no need to indicate the taxation system, check verification site, fiscal storage number, etc. on the check. | |
| Cash receipt format |
||
| The receipt can not only be printed in paper form, but also sent to the buyer at electronic form to your phone or email | The check could only be printed in paper form | |
| Cash register registration |
||
| Online KKM can be registered remotely, through the personal account of an individual entrepreneur or legal entity on the Federal Tax Service website or using the OFD | KKM could be registered only through a personal visit to the tax authority | |
| Service center |
||
| Not necessary | Necessarily | |
| Presence of a hologram on the KKM body |
||
| Not required | Of course, its absence would result in a fine. | |
How to operate a cash register in Russia: 5 simple rules for individual entrepreneurs + universal instructions for use.
In our era of total informatization of society, the state is doing everything to ensure maximum control over cash flows. This is typical for all countries of the world, and Russia is no exception.
However, you should not consider this unit solely as an expensive burden - working with a cash register and cash register has a number of advantages for business. If, of course, you use it correctly.
To do this, we will devote one of the sections of the article to instructions.
In 2016, legislators introduced new norms and concepts in the field of cash register systems into Russian use. Second part of the article - brief overview these legislative initiatives.
The reform is being carried out, as always, under the pretext of deregulation, but it is bad for business additional costs. Among them, for example, is the mandatory use of a fiscal drive and an electronic check.
What is it and how work with a cash register new system ? All this requires clarification.
History of the issue and instructions for operating a cash register
Nowadays, the question “how to operate a cash register or cash register” causes a lot of indignation among entrepreneurs and complaints about unnecessary expenses. But they are installed all over the world, and there is no such resistance there.
So, after all, is cash register equipment (cash register equipment) a punishment or an advantage?
Now it’s hard to imagine, but initially cash registers, cash registers and cash registers were promoted by business, and the state resisted.
At first, officials were categorically against such incomprehensible innovations, although gradually they gave in, agreeing to make cash register and cash register mandatory for everyone.
Since that time, working on a cash register has become part of the routine of any more or less large business.
1) KKT and KKM - where did they come from?
It should be noted here that the first mechanical analogs of cash registers and cash registers in general appeared back in 1875. Moreover, there is an exact date of “birth” of the first cash register – July 13, 1875, Massachusetts, USA.
The role of Papa Carlo, who “planed” the mechanical first-born, was played by David Brown, the “father” of all modern CCTs. He first used his invention in 1879 in a major department store in New York.
CCT was a whole system where working on a cash register gave birth to a new class, or rather, a new profession - the cashier.
There they not only counted customers, but also sent goods on special hanging boxes.
Each cashier sat like a spider in the center of the “web” - these were the ropes along which these hanging boxes moved as part of the overall giant cash register. The cash register was the main thing, but only a part common system KKT.
Agree, after such a description of the work of those cashiers, it’s somehow not good to complain about working with modern automatic systems.
Working on a cash register allowed us to establish strict control over cashiers, contributed to the optimization of all processes in the store. These factors led to increased profitability of the department store almost by a third.
Having learned about such a miracle device that prevents employee theft, many wanted to get a cash register for themselves.
However, due to the high cost, at first only large retail chains and only in the USA could introduce cash registers - as they were officially called then, cash register machines, cash registers (in Russia, by the way, for some reason, the name cash register equipment - CCT) was adopted. .
However, after just a decade of work on cash registers, cash registers spread throughout the Old World, covering both sides of the Atlantic. Not only large, but also smaller businesses used cash registers with cash register systems.
Operating a cash register has become part of the cultural tradition in the West.
2) Working on a cash register in the twentieth century
They also began to introduce cash registers and cash registers in Russian Empire, but only in the twentieth century just before the First World War, when working on a cash register was not very relevant (Revolution, you understand).
A real box office boom happened only during the NEP period, and then in the 30s of the twentieth century, just before the Second World War, when everything Soviet Union managed to build 44 department stores.
But the war again prevented the implementation of CCP... However, there was no business in the USSR, so we will not dwell on this in detail.
However, there was business in the West, and it was doing quite well - cash registers were developing rapidly there.
Working with a cash register has improved every decade - cash registers have become smaller in size and easier to use. Since the 70s, the transition to electronic cash registers began.
Today in the history of CCT began a new round of development – the transition to Internet technologies. From now on, work on the cash register is carried out via the Internet. Even if you, as a buyer, don’t feel the difference, progress does not stand still.
The global CCP reform began 10-15 years ago in developed countries, and in 2017 it finally reached Russia, where, however, it was met with a wave of indignation among small businesses.
3) The main nuances of working with a cash register in modern Russia
Where does the indignation come from if all over the world it was business that introduced such systems, and the state only provided support? Was working on a cash register really too much for Russians?
How do Russian entrepreneurs differ from Western ones?
Firstly, mentality.
It just so happens that post-Soviet entrepreneurs are inclined to conduct business not publicly and even illegally.
If it were not for the tough position of the government, the voluntary introduction of CCP in Russia would not have happened.
This is, in fact, putting the state into your pocket so that it can find out exactly how much revenue you received.
Operating a cash register is like having a magnifying glass - the government sees your ins and outs and can tax you on it.
This is one reason for the indignation, which, however, no one particularly voiced, because it promised problems with fiscal authorities.
The second reason is that the state has transferred all responsibility (including financial) for reporting, maintenance and purchase of cash register systems to business.
If for a large and medium-sized enterprise this is in the order of things, then for a small enterprise the purchase of an expensive cash register and operating a cash register, paying for its maintenance and other things can become a very noticeable expense item.
Do not forget that the introduction of new CCPs in Russia coincided with the collapse of the ruble: After all, cash registers are imported (or with imported chips), which means their prices have risen sharply.
At the same time, the income of small businesses has decreased. Where to get money? Hence the indignation.
However, disgruntled entrepreneurs are still forced to implement CCT, especially since the state nevertheless made some concessions and introduced the possibility of compensation for those (individual entrepreneurs) who work on the Unified Tax on Imputed Income (UTII), so popular anger turned into ordinary grumbling in the kitchen.
How to operate a cash register in Russia?
As we said in the preamble of the article, we will devote a separate section to the legal features of the “cash reform” in Russia (everything there, as always, is not entirely clear, and therefore raises a lot of questions). For now, let's focus on the technical part.
So, a modern CCP must perform several functions, among which the most important is issuance of a check based on the results of a commodity-money transaction.
Sending an SMS with a receipt to the buyer or other newfangled details do not change the essence of the cash register - making a purchase and recording cash flow between the store and the buyer (what money was paid and for what goods).
PS. Since 2003, how to work with a cash register in Russia has been regulated by Federal Law No. 54, which was supplemented with new rules in 2016: http://www.consultant.ru/document/cons_doc_LAW_42359.
This introduced the concept of online cash registers, the essence of which is that now all cash registers must be connected to the Internet and instantly send current data to special centers for collecting fiscal information.
Previously, cash registers could work offline (outside the network), and all information had to be recorded on a special control tape (essentially, an internal receipt for use by the store itself).
In new cash register models, this tape is replaced by a special block - the so-called fiscal drive, where all information transmitted via the Internet will be duplicated.
This is necessary in case of interruptions in the Internet - the cash register turns off if there is no connection for 30 days.
Despite some innovations regarding the Internet, the principles of how to work with a cash register remain the same as they were in Federal Law No. 54.
As then, the legislation requires all entrepreneurs working with cash or payment cards to have a cash register (that is, in fact, for everyone).
Detailed instructions for working with a cash register
Entrepreneurs of the old school are categorically against CCT, citing the fact that it’s difficult to understand all these buttons. outside help impossible.
However, the practice of their use since 2003 shows the opposite - mastering a CCT is no more difficult than a modern mobile phone.
Rather, it’s even simpler, since the set of operations in cash registers is the same. As you know, the same set of actions is remembered very easily, forming muscle memory - the hands themselves will make the usual movements.
We wrote earlier that CCPs are imported and therefore become more expensive, but this is not entirely true.
They may be domestically produced, but their components are still foreign, so exchange rate fluctuations still affect the cost of the cash register.
The first commandment of a future cashier is to read the instructions.
Only in our latitudes is it customary to first assemble the device without instructions, discover “extra” parts, and only then start studying the accompanying documentation.
All over the world they start with the included instructions - we will start with this too.
1. When starting the device...
Before the first start, the cashier must perform several important actions:
- Then you need to check is the cash register cleared?(zeroing is done after each working day, when the daily revenue is withdrawn from the cash register).
- In parallel with this, you need to pay attention to the time and date in the cash register to see if they are configured correctly.
Check the integrity of the CCP and all its blocks.
There are no unimportant details in the cash register, but still maximum attention should be paid to the integrity of the block where cash is stored, as well as the fiscal drive.
All cash register systems must work, then work on the cash register will become as automated as possible.
You need to check all this by printing a zero check on your cash register, or better yet two.
This will not only help you accurately check the date, but will also make it possible to check whether the printing mechanism is working, whether the ribbon is threaded, etc.
2. Turning on the cash register
If we describe all the work with CCP step by step, then the instructions will look like this:
- Visually inspect the CCP to see if there is any damage, if all blocks are closed, etc.
Turn on the device: some cash register models have a button on the rear panel, while others, instead of pressing a button, you need to turn the key on the front (to the “REG” position).
The result of these actions should be a switched on scoreboard with four zeros.
Checking cash registers - experts recommend checking the printing of checks and the operation of all systems before starting the working day.
To do this, print one or two blank checks by pressing the “Payment” or “Cash” button with zeros on the display.
That's it, the CCP is turned on and ready to work. This algorithm is repeated every time the device is started.
3. How to serve a client when working at a cash register?
After launching the cash register, it’s time to start serving customers.
This process can also be shown as a short instruction:
- If there are several products, then all the data must be entered into the cash register as indicated in paragraph 1.
- Click the “Payment” or “Cash” button to complete the purchase - this will open the cash register block where cash is stored.
- Place the payment there or pay the client change.
- Print the receipt (produced automatically) and give it to the client along with the goods.
If the cash register is equipped with a sensor for reading a barcode, information about the product will immediately go to the cash register computer.
If not, the cost and product/category code must be entered into the cash register manually.
Modern cash registers also calculate the amount of change themselves: the cashier enters into the cash register not only the purchase amount, but also the amount received from the buyer, and the cash register itself determines the amount of change.
Modern cash registers are also connected to a bank terminal for reading payment cards.
In this case, the terminal can issue one or two checks (depending on the bank).
If there are two, you give one to the client, and leave the second at the enterprise for reporting along with the cash register.
Modern CCP is capable of performing a number of additional functions.
For example, the “%” button allows you to sell products at a discount. In this case, the discount is determined automatically, which allows the cashier not to rack his brains over price changes.
You just need to enter the original cost of the product, and then click on 5 (10 or 15 is the amount of your discount) and “%” - and you’re done.
PS. It is important that discounts can be configured not only for individual products, but also for entire groups - shoes, products, spare parts.
4. Replacing the tape when working with a cash register
The tape that your cash register turns into receipts regularly runs out. If your trading is brisk, then this can happen several times a day.
To be fair, this situation rarely happens, except in large retail chains with high traffic.
But even if you are a small individual entrepreneur, rest assured that the tape in your cash register will run out sooner or later. Operating a cash register requires that you know how to change it.
Universal instructions for replacing the tape in a cash register (more details in the instructions for specific cash register models):
- Print a new ribbon from the block.
- Lift the CCT cover in the place where the tape is issued after purchase (most often there is a latch on the side, but on older models it does not lock in any way and simply rises up).
- Pull out the old paper spool and insert a new one in its place.
- Separate the edge of the inserted tape from the reel and insert it into the CCT clamp with the unwinding down.
- Pull the edge of the tape, pulling it through the paper receptacle into the KKT printing device.
- Close and secure the CCP cover.
- If there is excess paper sticking out of your cash register, it is recommended to tear it off so that the edges of the receipt are even.
- The old tape is not thrown away, but sealed and handed over to the responsible person, or directly to the director for reporting on CCP.
To understand that your tape is running out, you need to carefully look at the receipts - a pink line is applied at the end of the roll.
If there was such a line on the last check, then it’s time to replace the fly.
Press the "Up" or "BL" key to rewind the tape a little.
This way it will be better fixed in the cash register, and the very edge of the tape will appear from the slot that issues receipts.
Despite quite long description out of 10 points, everything is quite simple and prosaic: open the lid, take out the old roll, insert a new one, close the lid.
Working with a cash register may seem difficult only at first glance - you just need to repeat this procedure a couple of times so that everything reaches the level of automation.
The nuance is that it is practically impossible to replace the ribbon incorrectly - the device itself will “notify” you about this: either the lid will not close, or the paper will not come out where it should, or the sensor inside the device will show “no paper”.
Just watch your device like a plastic pet that needs to be fed on time. Something like the old Tamagotchi toy.
How to work with a cash register from a legal point of view?
As we announced, the most difficult moment was left for “snack” - the legal nuances of using CCT in Russia.
First, let's answer the question - who can work for cash register systems.
Then we will describe the legislative innovations, and at the end we will summarize with an estimate: how much does a cash register cost and how much will it cost to maintain it after “updating” the legislation.
Answer #1. Who has legal access to a cash register?
To gain access to the cash register, all employees, except the director, must enter into an agreement on full financial responsibility.
This should prevent theft and other unfavorable issues that may arise when working with money.
Such an agreement for working on a cash register, of course, is not needed by a business owner - an entrepreneur. He is already a responsible person from the point of view of the Federal tax service(Federal Tax Service).
Important point– before opening the cash registers in the store, at the beginning of the working day, the director of the establishment or an individual entrepreneur is required to start the cash register counter and open its drive.
You also need to print a report receipt, which shows the total amounts at the cash register for the last day. It is important to compare his readings with the audit trail.
At the end of the working day, all reporting information is entered into this journal. The director is also required to accept used tape and other consumables.
All reports and, in general, all documentation related to CCP are certified by the director or individual entrepreneur with his signature - only after that these papers acquire the status of an official document.
In addition, the law prescribes that the director/individual entrepreneur must:
- maintain a cash book;
- draw up a new tape (enters the cash register number, the start date of using the new tape, and the registrar’s readings in the journal);
- store spare cash register and ink tapes;
- issue driving keys to employees;
- store and issue small change coins and small bills for reporting purposes;
- and the most important thing is to receive the cash at the end of the day.
The cashier is required to accept the cash register and provide its basic functions (customer service, replacing tapes and issuing revenue at the end of the working day).
As we see, the greatest share of responsibility falls on the director and responsible person(head of department), who will be responsible for receiving revenue and all operations with money and fixed assets of the enterprise.
Answer #2. Innovations in working with a cash register in recent years
The main innovation in the legislative field of Russia regarding cash registers is their transformation from the category of ordinary cash register equipment (established by Federal Law No. 54 of 2003) into the category of “online cash registers” (the norm is introduced by Federal Law No. 290 of 2016).
This is being done both as part of the “modernization” of the state’s fiscal policy, transfer to modern Internet technologies, and for stricter control over business in order to increase tax revenues to the treasury.
From now on, all information will be received by the fiscal authorities instantly, via the Internet, which means that any manipulations with revenue will be much more difficult.
Law No. 290 came into force on July 15, 2016: http://publication.pravo.gov.ru/Document/View/0001201607040160
In addition to switching to modern technologies, he introduced another innovation - the concept of “fiscal data operator”.
These are intermediaries between the Federal Tax Service and the entrepreneur himself, who receives and stores all fiscal information coming from the individual entrepreneur.
Despite the fact that the law already came into force last summer, the state has drawn up a “Road Map” for businesses, which gives time and opportunity to prepare for the new requirements.
Thus, the legislator has prepared the following stages for the introduction of innovations in the field of CCP:
| № | Deadlines | Description |
|---|---|---|
| 1. | From 07/15/2016 to 06/30/2017 | The voluntary use of online cash registers is being introduced in Russia - online cash registers and old cash registers operate in parallel. |
| 2. | From 02/01/2017 | Registration of old cash registers is stopped, but previously registered devices can continue to be used for now. |
| 3. | From 01.07.2017 | All enterprises, except individual entrepreneurs on UTII, are required to abandon old cash registers and switch to online cash registers. |
| 4. | From 01.07.2018 | From now on, those who were previously given a deferment by the government - individual entrepreneurs on UTII and on patents - should also switch to online cash registers. |
How to work with a cash register in new conditions?
If you have been working for a long time and you already have a cash register, then you need to check with the manufacturer whether your “original” machine can be upgraded. This can bring you serious savings.
But here it is important to ask not only about the technical side of the issue - about the hardware, but also about the software - software.
The fact is that not all manufacturers can provide suitable software approved by the Federal Tax Service.
If you are just starting a business and you need to purchase such a cash register, then immediately pay attention to the software (“firmware”) and the presence of elements such as a fiscal drive (older models had a tape).
Here you need to be careful not to unknowingly purchase a device that will be unusable from 2018.
PS. Registration of a new/updated device is carried out through the Federal Tax Service website at personal account OFD. That is, simply via the Internet - https://www.nalog.ru/rn77/ip/interest/kkt
To enter the account, a novice entrepreneur will need a qualified electronic signature (CES).
The registrar (RP) becomes responsible for that particular device. He can use it himself, or delegate this right through an agreement (we have already mentioned this) to a responsible employee - the cashier.
Price issue...
The issue of modernizing the CCP to new standards remains open - it all depends on the manufacturer.
But as for the acquisition of new equipment, everything is more or less clear. At the current ruble exchange rate, the price of a cash register with an “online cash register” function will cost from 18,000 to 32,000 rubles.
Why is there such a big difference? It’s all because of volumes: the more clients a cash register needs to serve per day, the more expensive it is.
Before starting work using the online cash register, the cashier-operator receives:
- keys to the cash register, cash register drive and cash drawer;
- necessary consumables - receipt and control tapes, ribbon for the printing device, cleaning products, etc.;
- loose change and banknotes.
Then the cashier-operator must generate a report on the opening of the shift. The online cash register will automatically send this report to the operator. If the check is positive, the cash register will receive confirmation. After this, you can begin settlements with customers (clauses 2, 3, Article 4.3 of the Law of May 22, 2003 No. 54-FZ).
When making payments to each customer, the cashier-operator is obliged to:
- determine the total purchase amount based on the cash register indicator and tell it to the buyer;
- receive money, clearly state its amount and place this money separately in full view of the buyer;
- carry out an operation through an online cash register for the amount received;
- name the amount of change due and give it to the buyer along with a check or strict reporting form.
There are two options for issuing a check or strict reporting form.
Firstly, on paper.
Secondly, in electronic form. The check is not printed on paper, but is sent to the buyer’s phone number or e-mail. This is possible if the buyer provided such information before settlement.
At the end of the work shift, before the arrival of the cash collector, the cashier-operator generates a report on the closure of the shift on the cash register. Online cash register will automatically send this report to the fiscal data operator.
If the organization is small (with one or two transaction cash desks), the cashier-operator hands over the money directly to the collector.
After depositing the proceeds and completing the documents, the cashier performs between-repairs maintenance of the cash register, disconnects it from the network and closes it with a cover. Next, the cashier hands over the keys to the cash register and cash register to the head of the organization (his deputy, head of the section) for safekeeping against receipt.
Please note
Online cash registers do not require maintenance like old-style cash registers. Online cash registers and fiscal drives need to be repaired in specialized centers (for example, from the cash register manufacturer).
What details does a cash receipt and BSO contain?
Requirements for mandatory details and a strict reporting form are listed in Article 4.7 of Law No. 54-FZ.
So, the check issued by the online cash register must indicate:
- place (address) of settlement;
- the taxation system that is used in the calculation;
- calculation sign:
- receiving money from the buyer (client) – receipt;
- return to the buyer (client) of funds received from him - return of receipt;
- issuing money to the buyer (client) is an expense;
- receipt of funds from the buyer (client) issued to him - return of expenses;
- name of goods, works, services, payment, payment, their quantity, price per unit including discounts and markups, cost including discounts and markups, indicating the VAT rate. Individual entrepreneurs, and the simplified tax system, unified agricultural tax or UTII (except for those that sell excisable goods) may not indicate the name of the product (work, service) and their quantity until February 1, 2021 (clause 17 of article 7 of the Federal Law of July 3, 2016 No. 290-FZ);
- the calculation amount with a separate indication of the rates and VAT amounts at these rates. An exception is made for non-payers of VAT or payers selling goods not subject to VAT;
- form of payment (cash or electronic means of payment);
- position and surname of the cashier who issued the cash receipt or who issued it to the buyer (client) (except for online payments);
- the address of the website of the authorized body on the Internet where you can check the authenticity of the check;
- telephone number or email address of the buyer (client), if he asked to send him a check in electronic form, or an Internet address where you can receive such a check;
- the email address of the sender of the cash receipt (strict reporting form) in electronic form, if the cash receipt (strict reporting form) was transferred to the buyer in electronic form.
According to the Federal Tax Service, a seller who uses an online cash register and has received an advance payment from the buyer must also issue him a cash receipt with the requisite “advance payment.” And after the final payment using the previously transferred advance, issue a cashier’s check with the requisite “advance offset” (letter of the Federal Tax Service of Russia dated November 11, 2016 No. AS-4-20/21345@).
All details of a paper check must be clear and easy to read for at least six months from the date of issue of the check (Clause 8, Article 4.7 of Law No. 54-FZ).
Please note
Online cash registers do not cancel the use of strict reporting forms. However, from July 1, 2018, it is necessary to form a BSO not by printing, but only through cash registers (Clause 8, Article 7 of the Federal Law of July 3, 2016 No. 290-FZ).
Responsibility for non-use of CCP
Responsibility for non-use of cash registers is established by Article 14.5 of the Code of Administrative Offenses of the Russian Federation.
The amount of the fine depends on the revenue that was not recorded through the cash register (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). So, for non-use of CCP you will be fined:
- official - in the amount of 1/4 to 1/2 of the unaccounted amount, but not less than 10,000 rubles;
- organization - from 3/4 to one size of the amount of the “unbroken” purchase, but not less than 30,000 rubles.
Repeated non-use of cash registers will be punished more severely only if the amount of payments “by the cash register” amounted to 1,000,000 rubles or more (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
An official may be disqualified for a period of one to two years, and the activities of individual entrepreneurs and organizations may be suspended for up to 90 days.
Responsibility for the use of a cash register that does not meet the established requirements, or the use of a cash register in violation of the procedure for its registration, re-registration and use, has been in effect since February 1, 2017 (Part 4 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
By law, all those who are engaged in retail trade and sell something must have a cash register. However, more recently a new concept has emerged - online cash registers. Changes since 2017 in the Federal Law oblige everyone trading enterprises replace a regular machine with an online cash register. In this regard, businessmen have many questions; the answers to them are of particular concern to representatives of small and medium-sized businesses. Is it possible to do without an online cash register? Does everyone need to switch to new standards? What happens if a company ignores the new requirements? And in general, Let's try to understand this difficult topic and answer all the questions.
Changes in legislation
As mentioned above, all entrepreneurs who run retail trade, must have a cash register. Until recently, this requirement was mandatory, but many ignored it and were in no hurry to work according to the law. It was impossible to check everyone, so many transactions and sales were carried out through “gray” accounting, that is, without proper control by the state and, in fact, outside the law. In this regard, legislators decided to tighten control and make some changes. So, now everyone who trades and sells anything (goods or services) is required to have an online cash register. This will help. public services monitor revenue accounting more closely and accurately, replenish the country’s budget, bring order to the field of online commerce and online stores and, of course, this will protect consumers (buyers) from fraud by sellers.
Such good intentions brought real chaos and sowed panic among entrepreneurs. Of course, if you did and are doing everything according to the law, then you have nothing to fear. The main thing is to understand all the innovations and understand what the essence of online cash registers is. Below we will look at the types of businesses for which its use is mandatory or alternative.
What is an online cash register
An online cash register is practically no different from a regular one - as it may seem at first glance. In fact, there is one fundamental difference, for the sake of which everything was started. Such cash desks are connected to the World Wide Web and can transmit information and information about completed transactions to regulatory authorities using the Internet. Internet access opens up other possibilities. For example, you can now automatically notify the buyer via email or SMS that he bought a product from you (essentially, issue an electronic version of a receipt). Question “What is an online cash register?” has puzzled many businessmen, despite the fact that there is nothing particularly new in this concept.
Some thought that this was a special cash desk that was being created on the state portal or something like that. In reality this is far from the case. All you need to do is explore new online cash registers and connect in the same way as you did with a regular cash register. Here, of course, there are some nuances that are not at all difficult to understand.
How does the online cash register work?
We will not go into technical details and details, but will answer only the main questions that haunt entrepreneurs who are forced to modernize their devices. By the way, not 100% of businessmen need to do this, but only some of them, but we’ll talk about this a little later.
The online cash register operates using the Internet. In this regard, there is a need to connect to the global web, since without it the meaning of using a new cash register is completely lost. The Internet for an online cash register is a necessary thing, and, fortunately, setting up a network is not difficult. Each owner of a retail outlet has the right to choose his own provider. Suitable for online checkout wireless internet, and cellular networks 2G or 3G.
And now the good news: the operation of the new online cash register is almost no different from the operation of your good old machine, if, of course, you had one. All basic processes remain unchanged; returns through online cash registers are carried out quickly and without unnecessary paperwork. The only thing new here is the fiscal drive. This is a device that makes online data transfer possible. That's it. Connecting an online cash register is a separate issue that requires additional clarification, so we will move on to it immediately after we find out whether you need an online cash register or not.
Who needs it
Those who today have (or are required by law to have) an old-style cash register cannot do without an online cash register. If you are the owner of a hairdressing salon, studio, transport company, if you sell travel packages or tickets to concerts, excursions or other events, if you accept online payment for your goods or services, you must have a new type of cash register.
But if you are engaged in shoe repair, making keys and locks, selling handmade goods, renting out housing for long-term or short-term rent, then the law still exempts you from the mandatory use of an online cash register. This same category of lucky people includes those who sell newspapers and magazines, ice cream, soft drinks, vegetables and fruits.
Temporarily (until July 1, 2018) they may not rush to switch to online cash registers. Owners of various payment systems and individual entrepreneurs who operate under a simplified taxation system (UTII or PSN) or are engaged in the sale of goods using vending machines may also not yet install an online cash register.
Where can I get it?
So, we’ve roughly figured out what an online cash register is, now we need to answer one more question important question: where can I get it? Again, nothing complicated here. The process of acquiring a new cash register is no different from how entrepreneurs did it a year or five years ago. As stated above, technical equipment modernized cash register systems are almost no different from old devices, with the exception of one device. Therefore, the only way to get a new online cash register is to simply purchase it.
We will not advertise individual services and companies involved in this, but just in case, we remind you that you need to remain vigilant in this matter and not fall for scammers. Buy goods from trusted sellers and study them carefully before paying. It is important that the documents for the cash register include the note “Complies with 54-FZ”.
The cost of online cash registers differs depending on the functionality, size and scope of application of the device. So, minimum price starts from 13,000 rubles, the maximum cost is about 75,000 rubles.
Connection
Another important issue that cannot be ignored is connecting an online cash register. Instructions for this process are also described in regulations and is regulated by law, so there can be no exceptions or double interpretation. Enough to follow simple algorithm to do everything right.
So, the first step will be to conclude a formal agreement with the fiscal data operator (abbreviated OFD). This is a new participant in your relationship with regulatory authorities, thanks to which they will receive information about completed transactions in real time. OFD stores, transmits and processes information in accordance with the 54th Federal law and guarantee complete data confidentiality. Quite a lot of attention is paid to security; operators work on special software that encrypts information. This practically reduces the chances of kidnapping her to zero.
There are a number of difficulties that a company or individual entrepreneur may encounter when choosing a fiscal data operator. The fact is that this role is assigned not to any single special body, but various companies, who have all the necessary licenses (including from Roskomnadzor) and possess the equipment required by law. Therefore it is necessary with special attention take into account the choice of the OFD and follow simple recommendations: you need to ask your potential partner about its technical capabilities, functionality, ability to receive notifications, and control the information sent. Check the contractor’s competencies and don’t forget to clarify what exactly will be included in the cost of providing services. It wouldn’t be out of place to demand that you present everything necessary documents and licenses allowing to carry out this type activities.
Once the OFD is selected, you need to connect to it. This is very easy to do: just go to the company’s website and leave an application there in a special form. After some simple manipulations, a manager will contact you, who will answer all your questions and draw up an agreement for signing. In some cases, instead of a contract, an organization uses an offer, which also complies with the requirements of the law and to some extent facilitates the process of signing an agreement.
From this moment on, all processes occur automatically: collection, storage, processing and transmission of data is carried out by the operator you choose. You do not need to carry out or control the above processes - this is done by professionals under state supervision.
Registration
After you have purchased a new cash register or upgraded an old one, entered into an agreement with the fiscal data operator, you need to move on to the last important step, which you cannot do without - registering an online cash register. What is this for? Since all sales data must be recorded by the government and be completely transparent, you are required to report it to the tax office. If earlier some operations could be hidden, now this is becoming almost impossible. Within a second after the sale of a product or service and the issuance of a receipt through online cash registers, the tax office will have this information in full.
So, to register your online cash register with the tax office, you can use two methods. The first is familiar, paper, bureaucratic. You need to go to the nearest Federal Tax Service office with the usual application. Service employees will review it within three working days and register the device. A sample application form can be found on the Internet or at the Federal Tax Service itself. However, in order to save time and nerves, it is better to use the second method - registering a cash register via the Internet. To do this, you need to register on the official website of the Federal Tax Service, log into your personal account and fill out an electronic application, in which you should indicate the serial number of your cash register and fiscal drive.
Once the tax office has checked these numbers and verified their existence, it will issue you a special registration number that cannot be shared with anyone. It will need to be entered into the online cash register. This is done differently everywhere, so carefully read the instructions from the cash register manufacturer before trying to randomly enter numbers into the fields. If you figured everything out and did it as expected, then your device itself will print out a registration report. It will contain special data that will need to be entered in your personal account on the tax service website in a separate field. After you click on the “Done” button, the process will be over - you can work peacefully.
Advantages
After State Duma deputies introduced amendments to the legislation that changed the approach to the operation and use of all cash registers, a lot of businessmen showed their dissatisfaction. At first, no one could really understand what these innovations meant and what an online cash register was. After time passed and it became clear that no radical changes were expected, the fervor died down a little, and many entrepreneurs even came to the conclusion that an online cash register is more good than bad.
Among the advantages of new cash registers from a business point of view, there is, for example, the absence of the need for equipment maintenance, since that same “magic” fiscal drive will be changed directly by sellers.
Another undoubted advantage is the ease of registration of the cash register: you don’t need to stand in line and wait a week for connection, just fill out simple form on the Federal Tax Service website and, following the instructions, connect the device yourself in just a few steps. Thirdly, employees tax office Now they will not go out for inspections, because they receive all the information themselves automatically via the Internet. This is a definite plus, because this approach almost completely eliminates the corruption component (tax officials will not be able to put pressure on you and demand money, attributing non-existent violations to your business).
For others, these benefits are not. This applies to those who are accustomed to working under illegal schemes, bribing government officials and hiding their real income. Everything must be fair, and the requirement to acquire online cash registers is another step towards bringing small and medium-sized businesses out of the shadow.
What happens if you don’t switch to an online checkout?
From February to July 2017, the number of online cash registers in Russia increased tenfold, but not all entrepreneurs managed to switch to new equipment on time. Moreover, many of them did not want to do this, and some businessmen who still have time until 2018 are even thinking about not switching to online cash registers. For this they will face punishment and penalties. If the offense is committed for the first time, the business owner will face a fine. For an individual entrepreneur, its size will be up to 50% of the profit received, but not less than 10,000 rubles, for an LLC - from 75 to 100% of revenue, but not less than 30,000 rubles. In case of repeated violation (if the proceeds exceeded a million rubles), you will be deprived of the right to engage in entrepreneurial activity for a period of 90 days. If the revenue is less than 1,000,000 rubles. - again a fine.
As for the use of cash registers with violations (for example, your cash register is not registered in accordance with the law, you do not have a fiscal drive, there are artificial failures during online payment, the cash register does not print receipts of the established form), for this you will face a fine of 1,500 to 10,000 rubles.
To avoid getting caught and creating problems for yourself, the best solution will do everything according to the law and acquire it as soon as possible online cash register if you haven't already done so.
Conclusions
Thus, online cash registers are truly useful tool for any business. They make transactions transparent and understandable, stop corruption schemes, and help the state maintain more precise control over trade activities. We looked at the very concept and instructions of an online cash register and realized that it is practically no different from a regular machine. You should not have any particular difficulties in purchasing the device, since the instructions for connecting and registering it are quite clear. Switch to a new cash register so as not to have problems with the law in the future and not to pay high fines for the absence of a cash register or its incorrect operation.
