When in the context of 54-FZ it comes to remote and hard-to-reach areas, misunderstandings may arise. Therefore, we immediately designate two categories of organizations and individual entrepreneurs:
1. Organizations and individual entrepreneurs who need to use the CCP, but it is not necessary that it be connected to the Internet. Entrepreneurs call such online cash desks the term "" for areas remote from communication networks.
2. Organizations and entrepreneurs who, when making settlements, are not required to use CCP at all. It is about them that will be discussed below.
An exception for individual entrepreneurs and organizations for the installation of online cash registers is prescribed by 54-FZ itself, namely paragraph 3 of Art. 2: if an organization or an individual entrepreneur makes settlements in remote or hard-to-reach areas (with the exception of cities, district centers, urban-type settlements), this organization or an individual entrepreneur are not required to use the online cash register.
The list of remote or hard-to-reach areas is approved by the authority state power each individual subject Russian Federation for the relevant subject of the federation and is subject to mandatory publication on the official website of this body within five days from the date of its adoption or changes in the relevant list.
An organization or individual entrepreneur of this category, when making settlements with clients, at the request of the latter, must issue a document confirming the fact of the settlement. Such a document must contain a number of the following mandatory details:
Date, time and place (address) of the settlement (for settlements in buildings and premises - the address of the building and premises with a postal code, for settlements in vehicles - the name and number vehicle, address of the organization or address of registration of an individual entrepreneur);
Name of the organization or surname, name, patronymic (if any) of an individual entrepreneur;
User tax identification number;
Used in the calculation taxation system;
Settlement sign;
Name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, disbursements, their quantity, unit price including discounts and extra charges, cost including discounts and extra charges, indicating the VAT rate (except for cases making settlements by users who are not VAT taxpayers or exempted from fulfilling the duties of a VAT taxpayer, as well as making settlements for goods, works, services that are not subject to taxation (exempt from taxation) VAT);
The amount of the calculation with a separate indication of the rates and amounts of VAT at these rates (with the exception of cases of settlements by users who are not VAT taxpayers or exempt from fulfilling the duties of a VAT taxpayer, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation ) VAT);
Form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash in cash and (or) electronic means of payment;
Position and surname of the person who made the calculation, filled out the strict reporting form and issued (transferred) it (with the exception of calculations made using automatic devices for calculations, which are used, among other things, when making settlements using electronic means payment on the Internet);
Registration number of KKT.
IMPORTANT! ! !
Until 02/01/2021, individual entrepreneurs using PSN, STS, UTII for certain types activities, may not indicate the name of the product (work, service) and its quantity (FZ of 07/03/2016 N 290-FZ), with the exception of individual entrepreneurs trading in excisable goods.
At present, a number of subjects of the Russian Federation have already adopted regulations, defining lists of remote or hard-to-reach areas in which organizations and individual entrepreneurs have the right not to apply when making settlements cash register equipment.
This list can be found below:
1. Republic of Adygea (Adygea) - the list is not established
5. Republic of Dagestan - the list is not established
9. Karachay-Cherkess Republic - the list is not established
12. Republic of Crimea - the list is not established
16. Republic of North Ossetia - Alania - the list is not established
17. Republic of Tatarstan (Tatarstan) - the list is not established
21. Chechen Republic - the list is not established
42. Kaliningrad region - the list is not established
49. Leningrad region - the list is not established
50. Lipetsk region - the list is not established
52. Moscow region - the list is not established
58. Orenburg region - the list is not established
The new law on KKT 54-FZ discussed the rules separately online registration sales in hard-to-reach places. If the company operates in a remote area, it is given preferences. We will tell you more about accounting for the sale of remote areas in the material below.
Businesses in remote areas of the country can do without a cash desk. Legislators came to this conclusion and enshrined it in the new law 54-FZ on online cash registers. The main thing is to comply with the conditions enshrined in the act. For example, cities, urban-type settlements, as well as district centers, are not recognized as hard-to-reach places. For other territories, the following rules must be observed:
- the company issues a document on cash payments in exchange for the cash register
- clients of the firm never pay through automatic payment terminals
- point of sale does not sell excisable goods
- the area is included in the official list of hard-to-reach places
IMPORTANT: All requirements must be met at the same time.
List of settlements exempted from online cash desks
There is already a list of villages that may not be used online cash registers in hard-to-reach areas. For some areas, these are preliminary data, but they can be guided. Most importantly, do not forget that no exemption from KKM applies if you trade in cigarettes, gasoline and alcohol.
The list may include the following:
- boundaries of specific areas
- distance in km from district centers
- there is a risk of flooding
- lack of connecting bridges and crossings
- lack of stationary outlets
At the same time, villages that meet the following conditions, regardless of the number of inhabitants, can be included in the list:
- more than 60 km from the center
- the road is not always passable due to the weather
- no other roads
ATTENTION: if you legally trade without a cash register, be prepared to issue a BSO at the first request of the buyer.
Rules for working without CCP
The draft Resolution on work without CCP includes the following legislative initiatives:
- documents issued instead of KKCH must be registered in a special journal in order, taking into account the issuance
- BSO accounting journal instead of checks must be stitched and certified by the head and sealed
- documents instead of CC can be filled out by hand or in the traditional typographical way
- at the same time, a document is issued to the client and a copy is made for filing in a journal
Please note, although such documents are very similar to BSOs, they should only be issued if the buyer insists on it. To write out forms instead of CC to all clients of the company - beneficiaries are not required.
Is it possible not to use online cash registers if there is no Internet? Is there a list of regions exempt from using online cash registers? Let's figure it out.
Transition of cash registers to online mode
Since 2017, organizations and entrepreneurs must use online cash registers. The relevant Law entered into force in July 2016 (Part 1, Article 7 of Federal Law No. 290-FZ of July 3, 2016). At the same time, legislators have provided for a phased transition to the use of online cash registers.| Period | Stage |
|---|---|
| Until 01.02.2017 | Until February 1, 2017, you could:
|
| From 02/01/2017 to 02/01/2017 | During this period you can: Use, as before, the already used CCP, including re-registration and deregistration in accordance with the previously existing procedure; |
| After 07/01/2017 | After July 1, 2017, you can register and use only an online cash register that transmits fiscal data to the IFTS via the Internet. An exception is for those located in areas remote from communication networks. Since they do not have the technical ability to transmit information over the Internet. The list of such localities is determined by the regional authorities (clause 7, article 2 of the Federal Law of May 22, 2003 N 54-FZ). |
Business Benefits
Legislators have provided benefits for companies from hard-to-reach, remote and remote areas. Wherein the federal law No. 54-FZ as amended. 07/03/2016 imposes different requirements for the use of cash registers in hard-to-reach areas and in areas remote from communication networks. What is the difference? The fundamental difference is the different obligation to use online cash registers. Let's explain.Areas away from the Internet
A store from a remote area from networks is required to have an online cash register, punch checks on it and issue it to customers. But it is not necessary to transfer data through the fiscal data operator to the IFTS.Keep in mind, however, that the cash register in such areas should be modernized and contain a fiscal drive instead of ECLZ.
When registering a new cash register in an area remote from communication networks, it is necessary to select an offline operating mode of the cash register, which does not provide for the transmission of OFD data. Thus, when making calculations, the fiscal drive will record all the data, but not transfer them to the operator.
Lists of territories remote from communication networks are approved by the subjects of the Russian Federation in accordance with certain criteria. In particular, the Ministry of Telecom and Mass Communications of the Russian Federation has established that such areas may include territories with a population of no more than 10,000 people. Here is a list of regions that have identified areas separated from the Internet.
| Regions in which lists of areas remote from communication networks were approved | ||
|---|---|---|
| Region code | Region name | |
| 1 | Republic of Adygea (Adygea) | Decree of the Cabinet of Ministers of the Republic of Adygea dated March 3, 2017 No. 33 |
| 2 | Republic of Bashkortostan | Decree of the Government of the Republic of Bashkortostan dated January 23, 2017 No. 10 |
| 6 | The Republic of Ingushetia | |
| 8 | Republic of Kalmykia | Order of the Ministry of Economy and Trade of the Republic of Kalmykia dated December 1, 2016 No. 136-s |
| 10 | Republic of Karelia | Order State Committee on road facilities, transport and communications dated December 29, 2016 No. 174 |
| 11 | Komi Republic | Decree of the Government of the Republic of Komi dated January 23, 2017 No. 27 |
| 13 | The Republic of Mordovia | Order of the Ministry of Information and Communications of the Republic of Mordovia dated January 31, 2017 No. 8 |
| 14 | The Republic of Sakha (Yakutia) | |
| 15 | Republic of North Ossetia - Alania | Decree of the Government of the Republic of North Ossetia-Alania dated March 14, 2017 No. 119 |
| 17 | Tyva Republic | |
| 18 | Udmurt republic | Order of the Ministry of Industry and Trade of the Udmurt Republic dated January 18, 2017 No. 3 |
| 21 | Decree of the Cabinet of Ministers of the Chuvash Republic of February 3, 2017 No. 28 | |
| 22 | Altai region | Government Decree Altai Territory dated February 16, 2017 No. 54 |
| 23 | Krasnodar region | Order of the Department of Informatization and Communications Krasnodar Territory February 13, 2017 No. 20 |
| 25 | Primorsky Krai | |
| 27 | Khabarovsk region | Decree of the Government of the Khabarovsk Territory dated March 7, 2017 No. 56-pr |
| 28 | Amur region | Decree of the Government of the Amur Region dated January 27, 2017 No. 38 |
| 29 | Arhangelsk region | Decree of the Government of the Arkhangelsk Region dated January 31, 2017 No. 32-pp |
| 30 | Astrakhan region | Decree of the Government of the Astrakhan Region dated January 31, 2017 No. 14-P |
| 32 | Bryansk region | Order of the Department of the consumer market and services, control in the field of production and circulation of ethyl alcohol, alcohol and alcohol-containing products of the Bryansk region dated January 31, 2017 No. 32 |
| 33 | Vladimir region | Resolution of the Department for the Development of Entrepreneurship, Trade and Services of the Regional Administration dated January 30, 2017 No. 1 |
| 34 | Volgograd region | Order of the Committee of Industry and Trade Volgograd region dated January 30, 2017 No. 02-n |
| 36 | Voronezh region | Government Decree Voronezh region dated March 3, 2017 No. 156 |
| 42 | Kemerovo region | Resolution of the Board of Administration Kemerovo region dated February 16, 2017 No. 68 |
| 43 | Kirov region | Decree of the Government of the Kirov Region dated January 31, 2017 No. 43/52 |
| 44 | Kostroma region | Decree of the Administration of the Kostroma Region of February 22, 2017 No. 67-a |
| 45 | Kurgan region | Decree of the Government of the Kurgan Region dated January 31, 2017 No. 20 |
| 46 | Kursk region | Decree of the Administration of the Kursk region of February 1, 2017 No. 51-pa |
| 47 | Leningrad region | Order of the Committee for Communications and Informatization Leningrad region dated February 28, 2017 No. 06 |
| 48 | Lipetsk region | Decree of the Administration of the Lipetsk Region dated January 31, 2017 No. 35 |
| 49 | Magadan Region | Decree of the Government of the Magadan Region dated February 16, 2017 No. 84-pp |
| 53 | Novgorod region | Decree of the Government of the Novgorod Region dated March 7, 2017 No. 69 |
| 55 | Omsk region | |
| 56 | Orenburg region | Government Decree Orenburg region dated March 9, 2017 No. 177-p |
| 58 | Penza region | Decree of the Government of the Penza Region dated February 1, 2017 No. 43-pP |
| 59 | Perm region | |
| 60 | Pskov region | Decree of the Administration of the Pskov Region dated February 17, 2017 No. 81 |
| 61 | Rostov region | Decree of the Government of the Rostov Region dated February 2, 2017 No. 50 |
| 62 | Ryazan Oblast | Decree of the Government of the Ryazan Region dated January 31, 2017 No. 39-r |
| 64 | Saratov region | Decree of the Government of the Saratov region of February 13, 2017 No. 52-P |
| 67 | Smolensk region | Decree of the Administration of the Smolensk Region dated January 27, 2017 No. 27 |
| 68 | Tambov Region | Order of the Office for the Development of Industry and Entrepreneurship Tambov region dated January 30, 2017 No. 16 |
| 70 | Tomsk region | Decree of the Administration of the Tomsk Region dated January 30, 2017 No. 26a |
| 71 | Tula region | Order of the Ministry of Informatization, Communications and Issues open management Tula region dated January 24, 2017 No. 5-osn |
| 72 | Tyumen region | Decree of the Government of the Tyumen Region dated February 21, 2017 No. 51-p |
| 73 | Ulyanovsk region | Decree of the Government of the Ulyanovsk Region dated February 27, 2017 No. 86-P |
| 74 | Chelyabinsk region | Decree of the Legislative Assembly of the Chelyabinsk Region dated January 26, 2017 No. 800 |
| 75 | Transbaikal region | Decree of the Government of the Trans-Baikal Territory dated January 31, 2017 No. 19 |
| 76 | Yaroslavl region | Decree of the Government of the Yaroslavl Region of February 1, 2017 No. 59-p |
| 79 | Decree of the Government of the Jewish Autonomous Region of January 25, 2017 No. 11-pp | |
| 83 | Nenets Autonomous Okrug | Decree of the Administration of the Nenets Autonomous Okrug dated September 20, 2012 No. 265-p |
| 86 | Khanty-Mansi Autonomous Okrug - Yugra | Decree of the Government of the Khanty-Mansiysk Autonomous Okrug - Yugra dated January 27, 2017 No. 23-p |
| 87 | Chukotka Autonomous Okrug | |
| 92 | Sevastopol | Decree of the Government of Sevastopol dated February 2, 2017 No. 71-PP |
Remote and hard-to-reach areas
These are especially remote sparsely populated areas, often inaccessible to transport.In hard-to-reach or remote areas, it is not necessary to use CCP at all. But then you need to issue a document that confirms the payment. Exception: companies and entrepreneurs who make payments using automatic payment devices or sell excisable goods.
The document confirming payment must contain the name, serial number, as well as the details specified in paragraphs 4-12 of clause 1 of Art. 4.7 of Federal Law No. 54-FZ:
- date, time, place of settlement,
- name of the organization / full name of the entrepreneur,
- TIN of the seller,
- taxation system,
- sign of settlement (income/expense, return of income/expense),
- name of goods, works, services, quantity, unit price, cost, total amount,
- VAT rate/amount,
- form of payment (cash/card), amount of payment,
- position and name of the seller.
| Regions in which lists of hard-to-reach or remote areas have been approved | ||
|---|---|---|
| Region code | Region name | The document in which the list of localities was approved |
| 2 | Republic of Bashkortostan | Order of the Cabinet of Ministers of the Republic of Bashkortostan dated January 26, 2001 No. 67-r |
| 3 | The Republic of Buryatia | Decree of the Government of the Republic of Buryatia dated April 3, 2001 No. 119 |
| 6 | The Republic of Ingushetia | Decree of the Government of the Republic of Ingushetia dated November 29, 2016 No. 224 |
| 8 | Republic of Kalmykia | Order of the Ministry of Economy and Trade of the Republic of Kalmykia dated December 1, 2016 No. 137-s |
| 11 | Komi Republic | Decree of the Government of the Republic of Komi dated January 24, 2017 No. 31 |
| 13 | The Republic of Mordovia | Order of the Ministry of Trade and Entrepreneurship of the Republic of Mordovia dated February 14, 2017 No. 57 |
| 14 | The Republic of Sakha (Yakutia) | Decree of the Government of the Republic of Sakha (Yakutia) dated February 20, 2017 No. 50 |
| 17 | Tyva Republic | Decree of the Government of the Republic of Tyva dated November 11, 2016 No. 472 |
| 21 | Chuvash Republic - Chuvashia | Decree of the Cabinet of Ministers of the Chuvash Republic of December 14, 2016 No. 530 |
| 22 | Altai region | Decree of the Administration of the Altai Territory dated December 23, 2016 No. 432 |
| 25 | Primorsky Krai | Decree of the Primorsky Territory Administration dated March 2, 2017 No. 55-pa |
| 26 | Stavropol region | Decree of the Government of the Stavropol Territory dated October 14, 2005 No. 129-p |
| 27 | Khabarovsk region | Decree of the Government of the Khabarovsk Territory dated December 2, 2004 No. 97-pr |
| 28 | Amur region | Decree of the Government of the Amur Region of September 22, 2016 No. 416 |
| 29 | Arhangelsk region | Decree of the Government of the Arkhangelsk Region dated February 1, 2011 No. 22-pp |
| 30 | Astrakhan region | Decree of the Government of the Astrakhan Region dated February 8, 2017 No. 31-P |
| 32 | Bryansk region | Order of the Department of the Consumer Market and Services, Control in the Production and Turnover of Ethyl Alcohol, Alcohol and Alcohol-Containing Products of the Bryansk Region of January 31, 2017 No. 33 |
| 33 | Vladimir region | Decree of the Administration of the Vladimir Region dated October 18, 2016 No. 901 |
| 35 | Vologda Region | Decree of the Government of the region of November 21, 2016 No. 1038 |
| 37 | Ivanovo region | Government Decree Ivanovo region dated September 28, 2016 No. 326-p |
| 38 | Irkutsk region | Decree of the Government of the Irkutsk Region dated December 29, 2008 No. 131-pp |
| 41 | Kamchatka Krai | Decree of the Government of the Kamchatka Territory dated January 9, 2017 No. 2-P |
| 43 | Kirov region | Law of the Kirov Region dated December 27, 2007 No. 208-ZO |
| 44 | Kostroma region | Decree of the Administration of the Kostroma Region dated February 14, 2017 No. 47-a |
| 46 | Kursk region | Decree of the Government of the Kursk region of January 26, 2004 No. 5 |
| 49 | Magadan Region | Decree of the Government of the Magadan Region dated September 8, 2016 No. 723-pp |
| 52 | Nizhny Novgorod Region | Decree of the Government of the Nizhny Novgorod Region of December 14, 2016 No. 852 |
| 55 | Omsk region | Decree of the Government of the Omsk Region dated March 1, 2017 No. 53-p |
| 59 | Perm region | Decree of the Government of the Perm Territory dated February 9, 2017 No. 43-p |
| 62 | Ryazan Oblast | Decree of the Government of the Ryazan Region dated January 31, 2017 No. 38-r |
| 67 | Smolensk region | Decree of the Administration of the Smolensk Region dated November 5, 2003 No. 282 |
| 68 | Tambov Region | Order of the Department for the Development of Industry and Entrepreneurship of the Tambov Region dated February 15, 2017 No. 27 |
| 72 | Tyumen region | Decree of the Government of the Tyumen region of February 20, 2007 No. 26-p |
| 73 | Ulyanovsk region | Decree of the Government of the Ulyanovsk Region dated January 25, 2017 No. 36-P |
| 74 | Chelyabinsk region | Decree of the Legislative Assembly of the Chelyabinsk Region dated January 26, 2017 No. 799 |
| 79 | Jewish Autonomous Region | Decree of the Government of the Jewish Autonomous Region of February 8, 2017 No. 21-pp |
| 83 | Nenets Autonomous Okrug | Decree of the Administration of the Nenets Autonomous Okrug dated February 2, 2017 No. 22-p |
| 87 | Chukotka Autonomous Okrug | Decree of the Government of the Chukotka Autonomous Okrug dated January 11, 2017 No. 5 |
According to Federal Law No. 54-FZ, as amended on 07/03/2016, all entrepreneurs are required to switch from conventional cash registers to online cash registers. Deadline for transition to new system calculations is the date 07/01/2018, and the majority should purchase and install a new type of cash register equipment by July 1, 2017. This requirement applies to literally everyone, but there are exceptions here too.
Who is exempt from switching to online cash registers
Still, not all businessmen will have to learn how to work with online cash registers and upgrade the old device. So, according to the regulation No. 54-FZ "On the use of cash registers" and the Federal Law of 03.07.2016 No. 290-FZ "On amendments ...", the following are exempted from the introduction of an online cash register:
- small business entrepreneurs providing services such as shoe repair;
- sellers in markets not equipped with cash registers;
- owners of seasonal tents (vegetables, fruits, dried fruits);
- stalls selling newspapers and magazines;
- people who earn money by renting out their own living space;
- enterprises providing meals in educational institutions;
- religious enterprises (associations).
Moreover, regardless of the type of activity, entrepreneurs who are located in hard-to-reach and remote areas are also exempted from the introduction of online cash desks.
What area is considered inaccessible
It is not always possible to install online cash desks in hard-to-reach areas. For example, not every settlement is equipped with communication networks. Without a constant Internet, the introduction of an online cash register becomes impossible.
Also, on the basis of the order of the Ministry of Telecom and Mass Communications of Russia dated December 05, 2016 No. 616, the criterion that is fundamental for determining areas remote from communication networks are all settlements with a population of less than 10 thousand people.
Thus, online cash desks in hard-to-reach areas, such as: settlements, villages, villages, workers' settlements and sidings, are not required. A more accurate list of settlements exempted from online cash desks and recognized as hard-to-reach is approved in each individual locality by a regional regulatory document.
A detailed list of settlements exempted from online cash registers has already been approved: in the Amur Region (Decree of the Government of the Amur Region dated January 27, 2017 No. 38), Astrakhan (Decree of the Government of the Astrakhan Region dated January 31, 2017 No. 14-P), Kirovskaya (Decree of the Government of the Kirov Region dated 01/31/2017 No. 43/52), Kurgan (Decree of the Government of the Kurgan Region of 01/31/2017 No. 20), Lipetsk (Decree of the Administration of the Lipetsk Region of 31.01.2017 No. 35), Penza (Decree of the Government of the Penza Region of 01.02.2017 No. 43- PP), Rostov Region (Decree of the Government of the Rostov Region dated February 2, 2017 No. 50), Tomsk Region (Decree of the Administration of the Tomsk Region dated January 30, 2017 No. 26a), Ulyanovsk and Yaroslavl Regions (Decree of the Government of the Yaroslavl Region dated February 1, 2017 No. 59-p) regions; in the Trans-Baikal (Resolution of the Government of the Trans-Baikal Territory of January 31, 2017 No. 19) and Perm Territories (Decree of the Government of the Perm Territory of February 9, 2017 No. 43-p); in the Republics of Komi (Decree of the Government of the Republic of Komi dated 23.01.2017 No. 27), Bashkortostan (Decree of the Government of the Russian Federation dated 07.12.2016) and Sakha-Yakutia (Decree of the Government of the Republic of Sakha (Yakutia) dated 20.02.2017 No. 50), in the Chuvash Republic ( Decree of the Cabinet of Ministers of Chuvashia dated December 14, 2016 No. 530); in the Chukotka Autonomous Okrug (Decree of the Government of the Chukotka Autonomous Okrug dated January 11, 2017 No. 5). Somewhere the list is calculated in dozens of settlements (in the Amur region, for example), and, in particular, in the Yaroslavl region, there are only 8 cities where entrepreneurs are required to switch to online cash registers - these are, in addition to Yaroslavl, Pereslavl-Zalessky, Rybinsk, Gavrilov-Yam, Danilov, Rostov, Tutaev and Uglich. All other settlements were considered by local authorities to be difficult to access for online cash registers.
The list of hard-to-reach areas continues to grow to the present.
An alternative to online cash desks in hard-to-reach areas
According to Law No. 54-FZ "On the use of cash registers", entrepreneurs who do business in places where settlements exempted from online cash registers are on the list are required to issue buyers with a document confirming the fact of payment for the goods (services). Such a document, based on paragraphs 4-12 of paragraph 1 of Art. 4.7 of Law No. 54-FZ must contain:
- date, time and place where the purchase (calculation) was made;
- Full name of the entrepreneur or name of the enterprise (organization);
- taxation system;
- income/expense or return of income/expense;
- name of goods (services);
- calculation form;
- name and position of the specialist.
In some hard-to-reach areas, it is allowed to do without cash register, not to mention online cash desks, but even in them, the entrepreneur is obliged to issue settlement documents to the client indicating all the details.
Federal Law No. 54-FZ as amended. 07/03/2016 imposes different requirements for the use of cash registers in hard-to-reach areas and in areas remote from communication networks.
Areas remote from communication networks
These areas include settlements in which there is no stable Internet connection.
In territories remote from communication networks, Law No. 54-FZ obliges the use of cash registers, but allows not transferring fiscal data from cash desks to tax authorities through a fiscal data operator.
Please note that the cash registers used in such areas must be modernized, that is, contain a fiscal drive instead of an ECLZ. The timing of the transition to a new type of cash register can be viewed in this table, recall that for most organizations in the Russian Federation this date is July 1, 2017.
When registering a new cash register in an area remote from communication networks, it is necessary to select an offline operating mode of the cash register, which does not provide for the transmission of OFD data. How to do this, read the special instructions. Thus, when making calculations, the fiscal drive will record all the data, but not transfer them to the operator.
Lists of territories remote from communication networks are approved by the subjects of the Russian Federation in accordance with certain criteria. In particular, the Ministry of Telecom and Mass Communications of the Russian Federation, that such areas may include territories with a population of no more than 10,000 people. For example, such areas have already been approved relating to the Amur Region, Astrakhan Region, Trans-Baikal Territory, Kirov Region, Komi Republic, Kurgan Region, Lipetsk Region, Perm Territory, Penza Region, Rostov Region, Tomsk Region, Yaroslavl Region, Chuvash Republic and Chukotka Autonomous county,
Remote and hard-to-reach areas
These are especially remote sparsely populated areas, often inaccessible to transport.
According to Law No. 54-FZ, organizations and individual entrepreneurs that make settlements in remote or hard-to-reach areas may not use cash registers (CREs), but at the request of the buyer they are required to issue him a document confirming the fact of the settlement. This document must contain the name, serial number, as well as the details specified in paragraphs 4-12 of clause 1 of Art. 4.7 of Law No. 54-FZ:
- date, time, place of settlement,
- name of the organization / full name of the entrepreneur,
- TIN of the seller,
- taxation system,
- sign of settlement (income/expense, return of income/expense),
- name of goods, works, services, quantity, unit price, cost, total amount,
- VAT rate/amount,
- form of payment (cash/card), amount of payment,
- position and name of the seller.
The lists of such settlements must be approved by the authorities of the constituent entities of the Russian Federation. Please note that the list cannot include cities, district centers and urban-type settlements.
