Law No. 290-FZ, which amended Law No. 54-FZ, by its Article 7 (clause 7) allows certain categories of entrepreneurs and organizations to make payments without using cash registers and without switching to online cash registers until July 1, 2018 or 2019.
This permission applies only to those sellers who were allowed by the old version of Law No. 54-FZ to make cash payments and (or) payments using payment cards without cash register equipment, but subject to the condition that they issue, at the request of the client, a document confirming the payment made. For example, subject to the issuance sales receipt.
Regulatory regulation of the right to use a sales receipt instead of a cash receipt
First of all, this is Federal Law No. 290-FZ of 07/03/16, which made corresponding changes to Law No. 54-FZ - its paragraph 7, Article 7. In addition, this is the federal law of 05/22/03. No. 54-FZ “On the use of cash register equipment when making cash payments and (or) using payment cards” (hereinafter referred to as “old law No. 54-FZ”) in the old version. In this law, Article 2 (clause 2.1.) explains the procedure for using a sales receipt instead of a cash register.
Secondly, this is the Tax Code of the Russian Federation, in particular:
- Article 346.26 (clause 2), which presents a list of types of entrepreneurial activities for the purposes of taxation with their single tax on imputed income;
- Article 346.43 (clause 2), which provides a list of activities that are subject to the patent tax system.
It is these two tax articles that establish the list of activities for which the old law No. 54-FZ allows the use of a sales receipt instead of a cash register (in the text - KKM, KKT). However, there are some limitations to using a sales receipt.
Who can work without a cash register until July 1, 2018, using only a sales receipt?
Article 7 (clause 7) of Law No. 290-FZ and Article 2 (clause 2.1) of the old Law No. 54-FZ say that instead of a cash register, a sales receipt can be used:
- entrepreneurs and legal entities. If they officially apply the tax system UTII (single tax on imputed income). To do this, these persons had to either, upon initial registration of a business, immediately write an application to the tax authority about their transition to UTII (within 30 days from the date of state registration), or submit this application later. Without filling out such an application, the use of the special regime is not permissible, just as it is impossible to work without a cash register only with a sales receipt;
- entrepreneurs who are on the patent tax system.
But using a sales receipt within the framework of the above special regimes for the purposes of Law No. 290-FZ (i.e. for the purpose of not using cash register and online cash registers in calculations until 07/01/2018) is only possible:
- in relation to those types of activities for which the UTII system is provided for by the Tax Code of the Russian Federation, and the patent system is provided for by the laws of the constituent entities of the Russian Federation;
- provided that these types of activities do not fall under the obligation to process cash payments using strict reporting forms or under paragraph 3 of Article 2 of the old law No. 54-FZ, which allows you to work without a cash register at all and the preparation of any additional documents;
- provided that the sales receipt itself is not only issued at the request of customers, but also complies with the procedure for its application and execution, which are approved in the old version of Law No. 54-FZ;
- provided that the sales receipt is used only for cash payments and (or) using payment cards.
How is a sales receipt used for the purposes of Law No. 290-FZ?
A sales receipt must be used for both cash payments (i.e., banknotes and coins) and payments made through payment cards. In addition, this document, unlike the strict reporting form, can be issued to a client (buyer), who is:
- representative of a legal entity. In other words, cash payments between legal entities or you can conduct business with an entrepreneur without fear without cash register, registering them using only a sales receipt;
- or an entrepreneur;
- or an ordinary citizen.
But a sales receipt must be issued upon the client's request! This condition is stated in the old law No. 54-FZ and is one of the key ones - for not using cash registers and for not switching to online cash registers until July 1, 2018 or 2019.
And the old law No. 54-FZ clearly states when exactly the requirement to provide a check from the client should be made - at the time of payment for goods (services or work). But is it worth ignoring the consumer’s desire to receive a sales receipt if he applies for it, for example, a little later, but during the day of purchase? Not worth it! However, this requirement can be ignored if the client comes for a sales receipt the next day.
But regardless of the situation, in order to comply with the conditions of Law No. 290-FZ for not using cash registers and not switching to online cash registers before July 1, 2018, simply issuing a sales receipt at the client’s request is not enough! The document itself must contain certain details.
What should a sample sales receipt contain for working without a cash register?
The list of information that must be present on the sales receipt is given in paragraph 2.1 of Article 2 of the old law No. 54-FZ:
- name of the document (for example, Sales receipt, Receipt);
- its serial number and date of issue;
- name of a legal entity or last name, first name and patronymic of an entrepreneur. Don’t forget to write down and legal form business. Those. for a legal entity this will be, for example, Romashka LLC. And for the entrepreneur - individual entrepreneur Sergey Petrovich Ivanov. Moreover, supplementing the sales receipt with details is not prohibited;
- TIN of the organization or entrepreneur;
- content of the operation, i.e. the name of the goods purchased (services provided or work performed) and their quantitative expression. However, it is worth paying attention to the wording that the law itself gives when describing this requisite: “name and quantity paid purchased goods..." Those. a sales receipt is issued only for those goods (work, services) that are paid in cash and are not subject to release without payment. The fact is that a sales receipt is a document that confirms payment made by the client, even partial. This is its only purpose!
- payment amount;
- the position of the person who issues the sales receipt, as well as his last name and initials, and personal signature.
This information should be on the sales receipt. But this document can be supplemented with other details, for example, providing space for printing, etc. This is not prohibited! The main thing is the presence of mandatory information.
It is worth noting that the sample sales receipt for work without a cash register for individual entrepreneurs and for LLCs is the same in terms of the content of the required details. Adding more lines to this document by the old Law No. 54-FZ is not prohibited and is even necessary - this allows you to reflect the specifics of the business transaction.
But the question is: are blank sales receipt forms initially taken into account somewhere, or are they simply given a stack of them to the cashier or salesperson to work with?
Accounting for sales receipts
The old law No. 54-FZ does not provide an answer to the question of accounting for sales receipts. As a rule, their purchase and other receipts by the organization are processed through account 10 “Materials” or simply written off directly to production or circulation costs in the form of expenses associated with printing these documents.
In addition, it is not stated anywhere who should produce sales receipts, and therefore this can be done on the company’s computer or ordered from a printing house. By the way, the second option is more preferable:
- then you can accept checks to account 10 “Materials” and to a special sub-account “Sales receipts”;
- you can register this receipt through the Receipt Order (form M-4, approved by the State Statistics Committee of the Russian Federation in Resolution 71a of October 30, 1997);
- you can formalize their subsequent transfer for use to the materially responsible person (cashier or seller) through a demand invoice (form M-11, approved in Resolution of the State Statistics Committee of the Russian Federation 71a of October 30, 1997). This document serves as the basis for writing off sales receipts for company expenses;
- and you can create a materials accounting card (form M-17) - a register summarizing all movements of sales receipts.
You can, of course, develop these forms yourself, based on the requirements of Articles 9-10 of Federal Law No. 402-FZ “On Accounting” dated December 6, 2011. But why do this when there are ready-made forms?
How to register cash proceeds?
The need to keep records of sales receipts themselves for the purpose of recording revenue is indicated by many indirect and even direct rules, in particular:
- The serial number must be included on the check, i.e. in order. This means that the organization or entrepreneur must decide on the numbering order and secure decision made in the order (for legal entities– in the order on Accounting Policies). Those. Will the counting of numbers begin from the beginning of the year without gaps or will there be a new numbering for each day? This is important because in both cases you may need a journal or accounting book in which, for the purpose of monitoring cash proceeds, the last used sales receipt number of the previous day (if the numbering is continuous from the beginning of the year) or all numbers issued on the current business day of checks will be recorded (if the numbering is new every day);
- sales receipt processes cash payments and (or) payments using payment cards. However, at the end of the shift, all cash revenue should be accounted for only according to the cash receipt order. This condition is stipulated in clause 5 of Bank of Russia Instructions No. 3210-U: cash is accepted according to cash receipt orders. The only exceptions are those entrepreneurs (!) who are allowed by clause 4 of these Instructions not to maintain cash documents. But how to check the completeness of the surrendered proceeds?
- Clause 5.2 of Bank of Russia Instructions No. 3210-U states that a cash receipt order can be issued at the end of all cash transactions based on(!) documents that are provided for by the old law No. 54-FZ for processing cash payments and (or) payments with payment cards, including on the basis of sales receipts. However, revenue must be taken into account for the day in full, which can be determined on the basis of issued sales receipts. How to do this? To do this, sales receipts may require simultaneous execution of a copy, for example, through a carbon copy (if the receipt is issued by hand), or the issuance of at least 2 identical copies immediately on a computer. Based on these copies with numbers in order, a single receipt order is issued for the total amount with posting (for legal entities):
Debit account 50 “Cash” Credit account 90 “Sales” sub. “Revenue”- for the total amount of cash proceeds.
The revenue issued by the cash order is entered into the Cash Book for the current day.
Regarding calculations payment card, then in addition to the sales receipt for the purposes of Law No. 290-FZ, you must also issue a document confirming the payment for acquiring.
In this case, revenue received through acquiring is not subject to registration as a cash receipt order. This cash document is used only to reflect cash receipts, i.e. when making payments with banknotes and (or) coins (clause 1 of Bank of Russia Directive No. 3210-U).
And the proceeds received through acquiring are transferred by the bank to the current account of the organization or entrepreneur, minus the bank commission. Therefore, the receipt of such income should be reflected in the organization’s accounting by posting:
Debit of account 51 “Settlement accounts” Credit of account 90 sub. “Revenue”— acquiring income.
Video - what can be issued instead of a cash receipt:
An online cash register is a device that issues cash receipt and transmitting information about the sale to the tax office via the Internet. Since the middle of last year, most retailers have switched to such equipment. In 2018, further changes were made to the law on the use of cash register systems.
Cash register and tax regimes
The new procedure for using online cash register systems in 2018 for different categories of taxpayers accepting payment in cash and by card depends on the tax regime of the seller.
Until 2017, many entrepreneurs and organizations could operate without cash registers. When paying for services to the population, instead of a check, they issued (a strict reporting form). In addition, all traders on and PSN had the right to accept payment for goods without any documents. Only if the buyer requested a sales receipt was issued to him.
The reason for such relaxations is that PSN and UTII for tax purposes take into account:
- potential annual income for PSN;
- income that is imputed (i.e. assumed) for payers of the single tax on imputed income (UTII).
But in the simplified taxation system, as well as in OSNO and Unified Agricultural Tax, indicators of actually received income are used to calculate the tax base. No more was required from old-style cash registers; information on sales volumes was recorded in the EKLZ (electronic control tape).
The use of cash register systems for processing cash payments for UTII in 2018, as well as for individual entrepreneurs with a patent, depends on whether they have employees. If there are workers in the trade or catering sector, then new cash desks for these modes are needed from July 1, 2018. Moreover, real income on UTII and PSN will still not be taken into account when calculating taxes. New cash registers for these special regimes are being introduced in order to ensure consumer rights.
Although more businessmen are now using new cash registers, there are still situations when cash registers do not need to be used for cash payments. This limited list is given in Article 2 of the Law of May 22, 2003 No. 54-FZ on the use of cash register equipment. Among them:
- sale of newspapers, magazines and related products in specialized kiosks;
- sale of tickets in public transport;
- trade from tanks with kvass, milk, vegetable oil, live fish, kerosene;
- sale of seasonal vegetables, fruits, melons;
- peddling trade of certain goods;
- sale of medicines in rural pharmacies, etc.
With regard to trading in markets, the requirements have been tightened - both for trading places and categories of goods. Thus, the Government has developed non-food products that cannot be sold in markets without cash registers. Regardless of the type of retail outlet, you will have to use cash register systems when selling clothing, leather goods, furniture, wooden products, carpets, rubber and plastic products and other things (17 product groups in total).
Order No. 616 of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 allows the use of old cash register models in populated areas with a population of up to 10,000 people instead of online cash registers.
An important innovation for online stores - from July 1, 2018, it will be necessary to use cash registers in cases of online payment by card or through services such as Yandex Cashier. The buyer receives only an electronic receipt. Previously there was no such requirement. For online fiscalization, you can use the Yandex.Checkout solution with a partner cash register or your own option, for example, sending checks using a CMS or CRM system. Yandex.Checkout will transmit information about orders and payments to your cash register and inform the store about successful payment and receipt registration.
If you provide remote services/sell goods and have not yet connected Yandex.Checkout, we advise you to do so right now. Today, this is the payment service most adapted to the new law. By submitting a request using the button below, you will receive 3 months of service on a premium tariff with a minimum percentage (the connection itself is free):
When to switch to a new cash register
The timing of the transition to online cash registers depends on the taxation regime and the type of activity. Let us remind you that those who trade on the simplified tax system, OSNO and unified agricultural tax have been using online cash registers since mid-2017. If you are engaged in trade or catering on UTII and PSN and at the same time have employees, you need a cash register from July 1, 2018. If there are no employees in these modes, that is, you trade or provide catering services yourself, then the deadline for switching to cash registers is July 1, 2019.
During the same period - from July 1, 2019 - everyone who provides services to the public under any taxation regime must switch to online cash registers with the issuance of a printed strict reporting form. For clarity, we present the features of using CCP in the table.
Requirements for the online cash register
What is an online cash register? The simplest explanation is a cash register that operates online, i.e. connected to the Internet. Information about the purchase is transmitted to the fiscal data operator, who sends confirmation that the information has been accepted, and the receipt is assigned a fiscal attribute.
New cash registers must meet the requirements given in Article 4 of Law No. 54-FZ.
- have a case with a serial number;
- there must be a real time clock inside the case;
- have a device for printing fiscal documents (internal or external);
- provide the ability to install a fiscal drive inside the case;
- transfer data to a fiscal drive installed inside the case;
- ensure the formation of fiscal documents in electronic form and their transfer to the operator immediately after entering the data into the fiscal drive;
- ensure printing of fiscal documents with a two-dimensional bar code (QR code no less than 20 x 20 mm in size);
- receive confirmation from the operator of receipt of data or information about the absence of such confirmation.
In addition, separate requirements are established for the fiscal drive itself (Article 4.1 of Law No. 54-FZ), which must:
- have a case with a serial number and manufacturer's seal and a non-volatile timer;
- provide information security fiscal data and its encryption;
- generate a fiscal attribute of no more than 10 digits in length for each fiscal document;
- ensure authentication of the fiscal data operator and verification of the reliability of his confirmations;
- create records in the memory of cash register equipment;
- comply with the information exchange protocols established by Article 4.3 of Law No. 54;
- have a document key and a message key of at least 256 bits in length;
- provide the ability to read fiscal data recorded and stored in memory for five years from the end of operation.
The register of cash registers that meet the requirements of online cash registers and are approved for use is published on the official website of the Federal tax service. Before deciding on your own which CCP ( cash register) can be used, be sure to make sure that the selected model is in this registry.
Costs for online cash registers
The new cash register, as well as the implementation of changes adopted by the law on cash registers, will require certain expenses from sellers. Moreover, here it is necessary to take into account not only how much it costs online cash register, but also costs for the services of a fiscal data operator (FDO).
OFD is an intermediary that receives data from an online cash register via the Internet and then transmits it to the tax office. The operator can only be a specialized commercial organization, fulfilling the technical and information requirements of the Federal Tax Service. For violation of the procedure for data transfer, their safety and security, the OFD may be fined a large amount (from 500 thousand to 1 million rubles).
Naturally, operator services will cost money. To attract customers, most operators offer low tariffs for the first year of service - from 3,000 rubles for one device, i.e. The cost of services depends on the number of cash desks. In the future, it is expected that the service will increase to 12,000 rubles per month.
Please note: the fiscal data operator must be selected only from the official list posted on the Federal Tax Service website and having permission for such activities.
As for the costs of the device itself, if you already have one, it is possible that you can upgrade it rather than buy a new one. Find out how your cash register equipment matches mandatory requirements and the possibility of installing a fiscal drive instead of the ECLZ is available from the manufacturer or operator.
In the table we have given the approximate cost of an online cash register and the first year of its operation.
Thus, the replacement of cash registers occurs gradually. The final transition to online cash registers is expected to be completed in mid-2019.
To pay insurance premiums, taxes and non-cash payments, we recommend opening a current account. In addition, many banks provide preferential terms of service. Thus, for users of our website, Alfa-Bank provides 3 months of completely free service and free online banking connection.
Amendments to Law 54-FZ “On the Use of Cash Register Equipment” have come into force: from 2018 introduction of cash registers even affected entrepreneurs in special regimes. In 2019, everyone should install a cash register.
The transition to a new cash register is a step-by-step process. Buying new equipment is not enough. To print product names on receipts, you need a cash register program. Try it free application Cash desk MoySklad - it supports this and all other requirements of 54-FZ.
Who should use cash registers from 2019?
Have cash registers been introduced for individual entrepreneurs since 2018? What should an individual entrepreneur do in 2019?
- provides services to the population, issuing them with strict reporting forms. Read more about
- applies UTII and PSN, works in retail or public catering and has no employees.
The rest were supposed to install a new CCP by the summer of 2018.
From July 1, 2019, no entrepreneur has the right to make payments without using new cash registers.
Cash register for individual entrepreneurs since 2018: latest news
- From January 1, 2019, the online cash register must support the fiscal data format 1.05 and the VAT rate of 20%. It will not work without updates.
- The concept of calculations has been changed. Now these include not only the movement of cash, but also the offset of prepayment and the receipt of other things for the goods.
- Once your online payment has been received, the check must be generated no later than the next business day.
- From July 1, 2019, when offsetting an advance payment, you will need to punch two checks: when receiving money and when transferring goods.
- Individual entrepreneurs on imputation or patent can return up to 18,000 rubles in the form of tax deduction for purchasing or setting up a new cash register.
- Entrepreneurs and companies under special regimes (USN, UTII and patent) will be fined up to 10,000 rubles for using fiscal drives for 13 months. The tax office has clarified that small businesses can only apply FN for 36 months.
- Since 2017, you can register a cash register via the Internet - it’s convenient and fast. More information about registering a cash register >>
- If an entrepreneur does not comply with the requirements of 54-FZ, he faces a fine of up to 50% of the amount received while working without a cash register (but not less than 10,000 rubles). Since July 2018, individual entrepreneurs can be fined 10,000 rubles for making payments through cash registers that actually did not happen, as well as 50,000 rubles for incorrectly labeled goods indicated on a receipt. The same fine may apply for untimely transmission of fiscal data.
What can you do right now?
In 2018, almost all entrepreneurs were required to register a cash register. In total, according to experts, this year we switched to new order about 1 million businessmen. Other entrepreneurs must install the cash register by July 1, 2019. We recommend that you think about cash register equipment now: there may be a shortage of fiscal drives and new models. Postponing a purchase is dangerous: as last year’s practice showed, most entrepreneurs wait until the last minute - and there are more than 1 million of them!
Will the new rules affect online stores and vending companies?
Yes, online stores must also install cash register systems. A receipt is always needed - even when the client pays for a purchase remotely with a card. In such a situation, you need to send the document to the buyer’s email. If delivery is made for cash, the courier issues the receipt.
Vending machines could operate without cash registers until July 1, 2018. But if you are an individual entrepreneur without employees, you may not set up a cash register until July 1, 2019.
What cash registers can be used in 2019?
All CCP models approved for use are in the register on the Federal Tax Service website. Since 2017, online cash registers must be connected to the Internet - an Ethernet port and a built-in GPRS or WiFi modem have been added. The most budget samples use the Internet on a computer to which they connect via a USB port. Since 2017, the new cash register must have a fiscal drive - an analogue of an electronic tape (EKLZ). EKLZ itself is a thing of the past - cash registers with it are no longer issued.
How much do new cash registers cost in 2019?
Entrepreneurs have to change cash registers at their own expense. Often buying a new cash register is cheaper than modifying the old one. The cost of modernization depends on the number of equipment and its models.
Another expense item is OFD services. They cost about 3,000 rubles per year for one cash register. It is worth taking into account the costs of connecting to the Internet - the law requires that every retail outlet must be connected to the network. In addition, the fiscal drive must be changed once every 13 months. For legal entities on UTII, simplified tax system or patent - once every three years.
New cash registers also require maintenance costs. But today an entrepreneur can choose: pay for constant service in service center or contact them only in case of a breakdown.
How are cash registers replaced in 2019?
To re-register an existing cash register, you need to find out whether it can be modernized - the cash register must be able to connect to the Internet. It is also necessary to check whether a fiscal drive can be installed on the cash register. Find out more from your service center. If your cash register cannot be modified, you will have to buy a new one. Then you need to conclude an agreement with the OFD and register the cash register, this can be done via the Internet.
How is fiscalization going now?
Fiscalization can be completed on the Internet - the entrepreneur does not need to go to the tax office or contact the center maintenance. To do this, you will need a qualified electronic signature (CES) - an analogue of a personal signature.
You can obtain a CEP from a certification center accredited by the Ministry of Telecom and Mass Communications. The addresses are published on the department's website - you must collect the electronic signature in person.
Is it necessary to service new cash registers at the service center?
Optional. Cash register equipment is supported by the manufacturer, who can attract partner service centers, which now do not need to obtain permits from the tax authorities. Thus, there is nothing to worry about if, from January 1, 2017, new cash desks are not serviced there on an ongoing basis. To register a cash register in tax treaty with CTO is no longer a prerequisite.
Who can avoid installing new cash registers at all?
There are types of activities that 54-FZ did not affect. And it doesn’t matter whether such a business is run by an individual entrepreneur or an LLC - he doesn’t need a cash register in 2019.
- melons, vegetables and fruits in bulk, as well as live fish;
- ice cream and soft drinks in kiosks and trays;
- peddling and retail markets and fairs (except for trade in individual indoor pavilions or stores);
- milk, butter or kerosene on tap;
- newspapers and magazines;
- products of artistic folk crafts.
Those who provide services are also exempt from the use of CCP:
- plowing gardens and cutting firewood;
- shoe repair and painting;
- for making keys and minor repairs jewelry and glasses.
- nannies and caregivers;
- porters at train stations;
Also on the list of those exempt from the use of CCPs are points for the collection of waste materials and glass, pharmacy and paramedic stations in rural areas and other medical institutions.
How will the new rules work in hard-to-reach areas where there is no Internet?
In remote villages and towns you can work without transmitting data to the tax office via the Internet. But no one canceled the replacement of cash registers in 2018, even there: all cash registers should still have a fiscal drive. The list of settlements in which you can work without an Internet connection is determined by local authorities.
