The transition to online CCP is mandatory for everyone. You can only use those models that have been entered in the CCP register since 2017. Read more about the transition in the article.
From July 1, 2017, all companies and entrepreneurs are switching to online cash registers. And even those who have not expired ECLZ. For work at the old-style cash registers, inspectors will demand a fine of 30,000 rubles. (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation). But some farms have the right to use new online cash registers in a simplified manner.
New in the application of CCP since July 1, 2017
All organizations and individual entrepreneurs when paying in cash in cash and / or electronic means of payment should use cash registers with the functions of transferring fiscal data to the Federal Tax Service. The fiscal data operator (OFD) will act as an intermediary between business and tax authorities in this process.
Already in 2017, the new rules of work will apply to:
- enterprises that use cash registers when settling with buyers, that is, all organizations and individual entrepreneurs on OSNO and USN;
- sellers of excisable goods: alcohol, cars, cigarettes, gold, gasoline;
- online shopping.
The procedure for applying online CCP in 2017
Some have the right to apply new online cash registers in a simplified manner. These are those companies and entrepreneurs who are located in:
- area remote from communication networks;
- hard-to-reach area.
Lists of remote from networks and hard-to-reach areas can be found on the website of regional authorities. If there is no such list in your region, then you need to use the online cash register in general order throughout the territory.
In some constituent entities of the Russian Federation, officials compile lists differently - they list settlements where online checkouts are mandatory. And they add a clause that the rest of the territories have the right to apply the preferential procedure for working with cash registers. An example is the Kirov region.
Online CCP since 2017 should be used in remote and hard-to-reach areas if:
- The farm sells alcoholic beverages and other excisable goods. In this case, you need to issue checks to buyers. Other goods can be traded without a cash desk (paragraphs 3 and 8 of article 2 of the Federal Law of May 22, 2003 No. 54-FZ).
- The farm is engaged in peddling and delivery trade. Sellers are required to use the online cash register at the time of settlement and issue a cash receipt to the customer. You can transfer this data to the inspection posture, when the network appears.
Terms of transition to online cash register
From July 1, 2018, individual entrepreneurs on UTII and PSN, as well as organizations on UTII, are obliged to apply CCP. The same applies to other taxpayers, namely:
- organizations and individual entrepreneurs who trade using vending machines. By July 1, 2018, such machines will need to be equipped with cash registers. Thus, the buyer, when buying goods in a vending machine, will receive a cash receipt;
- organizations and individual entrepreneurs that provide services to the public. From July 1, 2018, they will need to use cash registers.
It is clear that the cash registers of all these categories of taxpayers must comply with the new requirements of Law No. 54-FZ.
- register old-style cash desks and apply them;
- voluntarily register online cash desks and transfer OFD data.
- you can only register and re-register new online cash registers or a modernized cash register;
- registered online cash desks must transfer fiscal data through the OFD to the Federal Tax Service.
- it is impossible to use cash desks without the data transfer function;
- all cash registers in the country are required to transmit fiscal data.
From July 1, 2018 to use updated cash desks and transfer fiscal data are required to individual entrepreneurs on PSN and UTII, organizations on UTII, as well as organizations and individual entrepreneurs providing services to the public.
Preferential transition for places remote from online networks
Companies in remote areas from communication networks have the right to count on a preferential procedure for working with CCP. These include areas where there is no stable Internet connection. The population of such territories does not exceed 10,000 people. (Order of the Ministry of Telecom and Mass Communications dated December 5, 2016 No. 616).
It is mandatory to use an online cash register with a built-in fiscal drive. But you can work on it offline. That is, the seller punches checks at a new online cash register, issues them to buyers, but does not transfer them to the tax office. Thus, there is no need to conclude an agreement with a fiscal data operator (FDO) and spend money on the services of such an intermediary.
The online cash desk must be registered with the Federal Tax Service through the cash register office in personal account legal entity or entrepreneur. When registering such a cash register, you must select the offline mode of operation. If the seller's address is not on the list of regional authorities, the cash desk will not be registered (letter of the Federal Tax Service dated January 27, 2017 No. ED-4-20/1435).
When the deadline for replacing the fiscal drive approaches, the inspectors will receive all the information that has accumulated during the use of the cash register.
As before, it is necessary to issue cash receipts to customers. If the check is not issued, the inspectors can fine the company in the amount of 10,000 rubles, the entrepreneur - in the amount of 2,000 rubles. (part 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).
Online CCP for hard-to-reach areas since 2017
A simplified procedure for switching to online cash registers is also provided for companies and entrepreneurs who work in hard-to-reach areas. These are territories that do not belong to cities, regional centers and urban-type settlements. The exemption can only be applied by those farms that operate in the territory from the list of regional authorities. Such a list differs from the list that officials compile for areas with poor Internet connectivity.
Until July 1, 2018, you have the right not to use the cash desk at all if you work in hard-to-reach areas.
At the request of the buyer, a document confirming payment must be issued. For this, it is not necessary to use printed forms. You can create your own documents and print them out. Print each check or receipt in duplicate, or make sure that the document has a tear-off part. You can issue a sales receipt or a receipt for payment - it doesn't matter. The main thing is that the document contains the required details (see cheat sheet → 00). If the buyer did not ask for the document, it is not necessary to issue it.
Take into account the issued checks or receipts in the journal, the sheets of which are numbered and laced (clause 5 of the Government Decree of March 15, 2017 No. 296).
- Mandatory details of the document on payment in hard-to-reach areas:
- Name and serial number of the document.
- Date, time and place of settlement.
- Name of the organization or full name of the entrepreneur.
- TIN of the seller and taxation system.
- Settlement sign: income/expense, return of income/return of expense.
- Name and quantity of goods (works, services).
- Unit price and cost of goods (works, services).
- The total amount of the purchase, the amount of payment bid and the amount of VAT.
- Form of payment - cash or payment by card.
- Position and name of the seller.
What are the requirements for new cash registers since 2017
New requirements are imposed, firstly, on the hardware of the cash register: instead of the ECLZ, it must be equipped with a fiscal drive (FN). This device takes data from the cash register, writes it down, encrypts it and transfers it to the fiscal data operator.
The validity of the fiscal accumulator varies from 13 to 36 months. For example, the FN-1 drive entered in the register of the Federal Tax Service has a validity period of 13 months.
At the same time, Law No. 54-FZ (as amended on July 3, 2016) provides that companies on patent system, UTII, STS and ESHN, as well as those who provide services to the population (except for organizations and individual entrepreneurs selling excisable goods) will be able to use the fiscal drive for at least 36 months.
The exception is those who perform seasonal work, apply a mixed taxation system, or have the right not to transfer OFD data. Such organizations can use a fiscal drive with a validity period of at least 13 months (clause 6, article 4.1 of Law No. 54-FZ). According to the law, the owner of the cash register can change the fiscal accumulator.
The software part of the cash register will undergo changes - so that the cash desk can perform new functions, namely:
- work with the fiscal drive and interact with the OFD;
- print checks with a new set of details (for example, the name of goods or services and work performed, the rate and amount of VAT, and others);
- print a QR code that contains the check details.
Important!
The requirement to print on the check the quantity and name of goods (work, services) for individual entrepreneurs on the simplified tax system, UTII, PSN, ESHN will come into force on February 1, 2021 (clause 1, article 4.7 of Law No. 54-FZ).
Checkouts must be connected to the Internet. At the same time, Law No. 54-FZ does not specify how exactly you need to connect. Therefore, the owner of the cash register independently chooses the most convenient way: via wi-fi, wired connection or Mobile Internet.
Important!
You can register, re-register and deregister cash registers via the Internet - in your personal account on the website of the OFD or the Federal Tax Service (clause 1, article 4.2 of Law No. 54-FZ). You don't need to visit an inspection.
So, cash desks will be able not only to print paper checks, but also to transfer information about each punched check over the Internet to the Federal Tax Service through a fiscal data operator. In addition to checks, CCP will send to the department:
- reports on registration and changes in registration parameters;
- reports on the opening and closing of shifts;
- correction cash receipts;
- reports on the current state of settlements;
- reports on the closing of the fiscal accumulator.
What contracts are required when switching to online cash register
Agreement with OFD
The agreement with the operator of fiscal data becomes mandatory, since it is the OFD that takes responsibility for the delivery of fiscal data received from the cash register to the Federal Tax Service. For each document received from the cash desk, the OFD must generate and transmit a confirmation in response. Only after receiving such confirmation, the CCP owner can be sure that he has fulfilled his obligation to transfer fiscal data.
An exception is made for organizations located in areas where there is no stable Internet connection. They may not transmit data through the OFD (clause 7, article 2 of Law No. 54-FZ). Electronic documents will be accumulated in the fiscal drive and transferred to the Federal Tax Service only when the drive is replaced. The list of such areas remote from communication networks will be approved by law.
Agreement with TsTO
For CCP owners, the conclusion of an agreement with the CTO becomes voluntary. The fact is that Law No. 54-FZ (as amended on 07/03/2016) does not contain the concept of "Center Maintenance».
Previously, in the application for registration of cash registers, it was required to indicate the number of the central service center, which was assigned to a specific cash desk. The maintenance center was responsible for the operation of the CCP and its prompt repair.
Now the owner is responsible for the cash register. It is he who determines what actions he will perform with the cash register himself, and in what situations he will contact the service center. There is one extremely important nuance here.
If manipulation with the cash register, for example, replacing a fiscal drive, requires opening the cash register case, then you first need to study the conditions of the manufacturer's service policy. It may be provided there that opening the case is allowed only by a representative of the manufacturer or an authorized service organization (essentially, the TsTO). Otherwise, the warranty service of the CCP will be terminated.
How to settle accounts with customers on the new cash register from 2017
Online cash desks at the request of the buyer to the subscriber number and to e-mail (in the first case, it is mandatory, in the second case, if there is a technical possibility).
Electronic checks will allow the buyer to control the correctness of the data on the purchase made transferred to the Federal Tax Service. An electronic check will also come in handy in a situation where a paper check is lost, and the buyer, for example, needed to return the purchase.
An electronic check can be printed out, and it will be equal to a check printed by a CCP on paper. Of course, provided that the information in such a check coincides with that indicated in the electronic check (clause 4, article 1.2 of Law No. 54-FZ).
Each settlement with a buyer in an online store (regardless of the method of payment) must also be made through a cash register, recorded in a fiscal drive and transferred to the Federal Tax Service through a fiscal data operator.
If the buyer pays for the goods on the site using electronic means payment, the online store is not required to print a paper check, but must send the buyer an electronic check - in the form of an e-mail or SMS message. The issuance of a check must be general rules- within five minutes after payment.
For violation of these requirements, the owner of an online store faces fines: up to 30,000 rubles for non-use of cash registers, up to 10,000 rubles for not sending an electronic check (Article 14.5, Part 2; Article 14.5, Part 6).
If the goods are paid to the courier, he must have a portable cash register with him. When an online store uses the services of a courier service, the responsibility for the use of CCP still lies with the seller. Therefore, in an agreement with courier service it is better to consolidate the obligation to ensure compliance with the law and apply CCP when settling with the buyer.
What penalties threaten for violations of work with new cash registers
The amount of the fine for the fact that the CCP was not used in the calculations, from July 15, 2016, depends on the amount not transferred through the cash desk. Officials will pay from a quarter to a half of this amount, but not less than 10,000 rubles. Legal entities - from ¾ to one size of the calculation amount without the use of cash registers, but not less than 30,000 rubles (part 2 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).
For the repeated non-use of the CCP, the suspension of activities for a period of up to 90 days is now provided. Such a measure may be applied to organizations and individual entrepreneurs if the total amount of settlements carried out without a cash desk is, including in the aggregate, one million rubles or more. Officials of violators face disqualification for a period of one to two years (part 3 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).
New types of fines will come into force on February 1, 2017 ( the federal law dated July 3, 2016 No. 290-FZ), in particular, sanctions will follow:
- for the use of CCP, not responsible established requirements, that is, not online cash registers;
- for failure to provide information at the request of the Federal Tax Service.
Officials of organizations or individual entrepreneurs who have committed such violations will receive a warning or pay a fine of 1.5 thousand to 3 thousand rubles, the organizations themselves, in addition to warnings, face fines of 5 thousand to 10 thousand rubles.
If the electronic check was not sent to the client, the organization will also receive a warning or be fined 10 thousand rubles. Officials, like individual entrepreneurs, in addition to a warning, can be fined 2 thousand rubles (part 6 of article 14.5 of the Code of Administrative Offenses of the Russian Federation).
The term for bringing to responsibility for violations in the field of application of the CCP from July 15, 2016 has been increased to one year (instead of the previous two months; part 1 of article 4.5). In other words, the tax inspectorate can issue a decision on a case on a violation in the scope of application of the CCP within 12 months from the date it was committed.
Attention!
From July 4, 2016, small businesses that have made their first administrative offense, the fine can be replaced by a warning (part 1 of article 4.1.1 of the Code of Administrative Offenses of the Russian Federation). This was recalled by the Federal Tax Service of Russia in a letter dated August 15, 2016 No. ED-3-20/3721.
If, having identified a violation, correct it and voluntarily report it to the tax authority, then it is quite possible to avoid sanctions (part 15 of article 14.5 of the Code of Administrative Offenses of the Russian Federation):
- for non-use of CCP;
- for the use of CCP, which does not meet the established requirements;
- for the use of cash register equipment in violation of the procedure for its registration, the terms and conditions of re-registration and the procedure for its application.
How to switch to online cash registers: step by step instructions
Step 1. Select a fiscal data operator. In this case, the main criterion is to display the needs of your company. The point is that the list additional services and special offers for connection for different OFDs can vary significantly.
Information about the operator with whom the contract has been concluded will need to be specified when registering the cash desk and setting it up.
Refusal of the operator of fiscal data to conclude an agreement
Step 2 Consider the cost of modernizing cash registers
Information on which CCP models can be installed on can be found on the manufacturer's websites. The register of CCP models that can be upgraded to the requirements of Law No. 54-FZ is shown in the table below.
List of cash registers included in the register - 2017, which can be upgraded
| Orion | Athol | Dreamcas | Spark | Incotex | Crystal service | Accountmash | MultiSoft | Shtrikh-M | Arkus-D |
| ORION-100K | FPrintPay-01PTK | Viki Classic | PRIM-08TK version 02 | Mercury-130K | Fisk. registrar Pirit | EKR 2102MK | All cash desk models | Except SHTRIKH-950K | AMS-100K |
| ORION-105K | FPrint-11PTK | Viki Tower | PRIM-08TK version 04 | Mercury-180K | Minika 1102MK | ||||
| ORION-110K | FPrint-22K/PTK | Viki Mini | PRIM-09TK version 01 | Mercury-119K | PTK Felix-RMK | ||||
| ORION-200K | FPrint-55K/PTK | Wiki Micro | PRIM-88TK version 01 | Mercury MS-K | PTK Felix-80K | ||||
| ORION-FR01K | FPrint-77PTK | Viki Print 57 Plus | PRIM-21K version 01 | Mercury-115K | EKR 2102K | ||||
| PRIM-21K version 02 | FPrint-5200K | VikiPrint 57 | Minica 1105K | ||||||
| PRIM-21K version 03 | FPrint-90AK | Viki Print 80 Plus | |||||||
| PTK MK-35K | |||||||||
| PRIM-07K version 02 |
The exact amount of expenses for the modernization of the CCP will be prompted to you directly by the manufacturer or a CTO specialist. The fiscal drive will cost about 6,000 rubles, the same amount will be required for the upgrade kit. Services of service centers and Internet providers are paid additionally.
If it turns out that it is impossible to upgrade your cash register, budget the cost of purchasing a new cash register. State Register CCP for 2017 is available on the website of the Federal Tax Service of Russia.
Step 3 Check the expiration date of the ECLZ. This will allow you to plan future actions correctly - whether to switch to online cash registers by February 1, 2017 or postpone until July 1, 2017 (see table):
So, if the ECLZ is valid until February 1, 2017, you can choose one of the two approaches below:
1. When the ECLZ expires, deregister the cash register, install the upgrade kit, replace the ECLZ with a fiscal drive, connect the cash register to the Internet.
2. Replace the ECLZ and work with the cash register in the same mode until June 30, 2017 inclusive. Please note that in this case it will not be possible to use the new ECLZ 100% (that is, for all 13 months). By July 1, 2017, it will not have to be replaced with a fiscal drive.
Important!
Until February 1, 2017, you can use the online cash register without connecting to a fiscal data operator. From February 1, 2017, the transfer of fiscal data through the operator is mandatory.
If the ECLZ expires after February 1, 2017, continue working with the current cash register and get ready to switch to online cash registers from July 1, 2017.
Step 4 Remove the cash register from the register and upgrade it
To deregister the cash register, you will have to visit the inspection, but for the last time. In the future, it will be possible to carry out any registration actions with an online cash register through a personal account on the website of the OFD or the Federal Tax Service.
The necessary upgrade kit will be picked up for you at the Central Technical Service, a fiscal drive will be installed there, and the software will be updated. After upgrading, in the cash register settings, do not forget to specify the parameters of the selected OFD.
Step 5 Register an online checkout
You can register a CCP with any tax authority. To do this, as before, pay a personal visit to the tax office. Or register remotely, through your personal account in the OFD service or on the website of the Federal Tax Service.
Step 6 Start data transfer to the Federal Tax Service
To do this, you have the right to choose any convenient way to connect to the Internet (mobile Internet, wi-fi, cable). Track statistics on the transferred fiscal data in the user's personal account using the OFD service. This will help control the process of settlements with buyers.
Register of cash registers since 2017
On the website of the FTS you can find out Additional information about models from the state register of KKT for 2017. For example, the date and number of inclusion of the model in the list, as well as information about what payments can be made using the cash desk.
Fiscal data operators five organizations are: Taxcom LLC, Yarus, Evotor OFD, PETER-SERVICE Spetstekhnologii LLC and Energy Systems and Communications JSC.
State register of cash registers for 2017
|
Manufacturer |
Model |
Cash register model version number |
|
|
JSC "SHTRIKH-M" |
HATCH-ON-LINE |
||
|
ATOL LLC |
ATOL FPrint-22PTK |
||
|
OOO RR-Electro |
|||
|
JSC "SHTRIKH-M" |
SHTRIH-LIGHT-01F |
||
|
JSC "SHTRIKH-M" |
SHTRIH-MINI-01F |
||
|
JSC "SHTRIKH-M" |
SHTRIH-FR-01F |
||
|
EVOTOR LLC |
EVOTOR ST2F |
||
|
ATOL LLC |
|||
|
ATOL LLC |
|||
|
ATOL LLC |
|||
|
OOO "Drimkas" |
VIKI MINI F |
||
|
ATOL LLC |
|||
|
ATOL LLC |
|||
|
ATOL LLC |
|||
|
ATOL LLC |
|||
|
JSC "SHTRIKH-M" |
SHTRIH-M-01F |
||
|
JSC "SHTRIKH-M" |
SHTRIH-M-02F |
||
|
OOO NTC Izmeritel |
|||
|
Trinity LLC |
RETAIL-01F |
||
|
OOO "Drimkas" |
VIKI PRINT 57 F |
||
|
OOO "Drimkas" |
VIKI PRINT 57 PLUS F |
||
|
Crystal Service Integration LLC |
|||
|
OOO RR-Electro |
|||
|
JSC "SHTRIKH-M" |
SHTRIH-LIGHT-02F |
||
|
NTC Alfa-Project LLC |
PTK "MSTAR-TK" |
||
|
NTC Alfa-Project LLC |
PTK "MSPOS-K" |
||
|
NTC Alfa-Project LLC |
PTK "ALFA-TK" |
||
|
NTC Alfa-Project LLC |
PTK "IRAS 900 K" |
||
|
OOO "Yarus Ltd" |
YARUS M2100F |
||
|
Pay Kiosk LLC |
PAYONLINE-01-FA |
||
|
SCCHETMASH LLC |
EKR 2102K-F |
||
|
OOO "Drimkas" |
VIKI PRINT 80 PLUS F |
||
|
Crystal Service Integration LLC |
PIRITE 2SF |
||
|
OOO RR-Electro |
|||
|
OOO RR-Electro |
|||
|
OAO Special Design Bureau computer science"SPARK" |
PRIM 21-FA |
||
|
JSC "Special Design Bureau of Computer Technology "ISKRA" |
|||
|
JSC "Special Design Bureau of Computer Technology "ISKRA" |
|||
| 41 | Pioneer Engineering LLC | Pioneer-114F | |
| 42 | OOO "Yarus Ltd" | YARUS TF | 001 |
| 43 | OOO "Drimkas" | Viki Tower F | 001 |
| 44 | JSC "SHTRIKH-M" | SHTRIH-MINI-02F | 001 |
| 45 | CJSC "CHETMASH" | MINICA 1102MK-F | 784 |
| 46 | Joint Stock Company "SHTRIKH-M" | SHTRIH-MPEI-F | 001 |
| 47 | JSC "Special Design Bureau of Computer Technology "ISKRA" | MK 35-F | |
| 48 | ARKUS-ST LLC | AMS-100F | 001 |
| 49 | ASTOR TRADE LLC | Mercury-115F | |
| 50 | ASTOR TRADE LLC | Mercury-185F | |
| 51 | LLC "Computer cash systems" | SPARK-115-F | |
| 52 | Pay Kiosk Limited Liability Company | PAY VKP-80K-FA | |
| 53 | Limited Liability Company "RP System" | RP System 1FA | 002 |
The tax legislation of any country is one of the most changeable, since in the system of fiscal payments the orientation is aimed at the current this moment living conditions and the state of the economy. The Russian fiscal system in its current codified form was formed at the turn of the century, when both parts of the Tax Code were put into effect in 1999 and 2001.
Since then, the document has been amended several times throughout the year. The current system of taxes in Russia has become much stronger and has received a solid legal basis However, there are still enough gaps in it, as evidenced by the plans for tax policy.
The idea of new conditions for users of cash registers came from the Ministry of Finance, which, together with its accountable service - the Federal Tax Service - developed a project. The document significantly expanded the tax base under the current legislation, improved control and reduced opportunities for hiding income and tax evasion.
The main idea was to establish permanent remote communication between all CCPs and FTS inspections.
However, the project met with criticism from other departments, for example, the Ministry of Economic Development, which recognized it as inexpedient and unjustified, as well as business representatives.
After that, in 2014, the Ministry of Finance introduced the project on a pilot basis in the Moscow region and the capital itself, in the Kaluga region and in the Republic of Tatarstan. Testing the practical effectiveness of the innovation was carried out for only 6 months. The experiment included 3,000 devices of the latest design.
Based on the results of the experiment, the draft was accepted for consideration by the chambers of the Federal Assembly of Russia and in July 2016, in the provision of federal law No. 290, received the signature of the President. All amendments were made to Federal Law No. 54 on CCP.
Dissatisfaction with business entities led to a delay in the full introduction of requirements for check machines and a gradual transition to online technologies. The first stages of the law - January 1 and February 1 - have been passed.
Change in the composition of persons using CCP
The reform not only changed the procedure for using devices for settlement transactions, but also made adjustments to the list of entities required to conduct.
Thus, the innovations concern:
- entrepreneurs and enterprises who previously worked with KCM under the 54th law of 2003, i.e. carrying out settlements on sales;
- business entities selling excisable products;
- Internet entrepreneurs - selling their goods and services remotely through online stores.
Owners of online stores can work with cash registers without the option to print a paper receipt, they just need to generate electronic receipts.
From the middle of 2018, even "imputation" payers and users will be added to the list of subjects - but in a different form than the main circle of people.
So, until now, these 2 types of entrepreneurs were exempted from maintaining a cash desk, even if they were trading, and were only obliged to issue strict reporting forms to buyers -. From July next year, they will continue issuing strict forms, but they will be printed on special automated machines that perform the functions of the same online cash desks.
The amendments also made changes to the circle of persons excluded from the cash duty. So, entrepreneurs working in difficult and remote areas may not switch to new equipment if they provide documentary evidence of the conditions for doing business - a list of remote and hard-to-reach areas is defined in the legislation.
Entities implementing the following are completely exempted from the cash law:
- magazines, newspaper and other periodicals, except for erotic ones;
- travel coupons and tickets by conductors public views transport;
- goods at fairs and markets;
- goods moved by different methods - trolleys, baskets, trays, etc.;
- goods in passenger trains;
- catering services within establishments general education for students and workers in them;
- ice cream and draft drinks, except for excisable ones, in kiosks and counters;
- fruits and vegetables in the collapse of the seasons;
- drinks from tanks;
- shoe repair services;
- services for the production of keys and other haberdashery items;
- porter service at railway stations;
- services for plowing gardens and fields, sawing trees;
- care services for children, the elderly or the sick;
- rent of personal residential facilities - only individual entrepreneurs;
- services for the reception of glass products;
- medicines - by pharmacies located inside feldsher points and outpatient clinics in villages where there are no other pharmacy points;
- objects of religion and the conduct of religious rites - by religious associations on land plots provided for such purposes.
Sellers of lottery tickets, postage stamps, as well as owners of vending machines are not included in the circle of privileged persons.
The law, after discussion with representatives of entrepreneurship, acquired a phased nature of the entry into force of the following provisions:
- entry into legal action - January 1, 2017;
- termination of registration of old-style cash desks - February 1, 2017;
- transition to online cash desks of all entrepreneurs selling alcoholic beverages - March 31, 2017;
- transition to online cash desks of all entities of the cash sector - July 1, 2017;
- usage new system issuance by users of a patent and "imputation" - July 1, 2018, postponed until July 1, 2019.
In addition to this concession, the issue of creating a tax deduction for all users of online cash registers is already being considered, since business entities are forced to incur significant costs to comply with new requirements. Approximate costs:
- re-equipment of an existing machine - 5,000 - 10,000 rubles;
- purchase of a ready-made online cash register - 25,000 - 40,000 rubles;
- installation and configuration of software - about 7000 rubles;
- an agreement with a fiscal data operator - 3,000 rubles in the first year of the agreement, subsequent increases in the cost of services can reach 12,000 rubles;
- connection to the Internet - up to 5000 rubles.
The list does not take into account the cost of maintaining the device, the periodic replacement of the fiscal drive.
List of cash registers included in the state register
The functions of maintaining the state code of registered models are assigned to the Federal Tax Service. The basis is Government Decree No. 506 of 2004.
All entrepreneurs purchasing cash registers must familiarize themselves with the register and make sure that the model they have chosen is recorded in it. The register has two sections- about cash registers used credit institutions in its core business, and other cash registers.
The current registry file is posted on the FTS portal www.nalog.ru.
The legislation allows an entrepreneur to use a cash desk model that is not included in the register if the person submits it for consideration at the FTS office in Moscow. After submitting such a model, the Federal Tax Service analyzes the documents and the car itself within 120 days, checking them for compliance with the requirements of cash legislation.
What should be presented in such a situation:
- the CCP sample itself;
- an application for adding a model to the state register indicating the name of the CCP, the name of the supplier of this model and its details;
- technical passport of the device;
- other technical documents;
- photos of the model in color - from 2 angles (front left and back right);
- information reflected in the printed check, and the check sample itself.
Violation of the requirements of the general law on cash registers No. 54, and in particular the use of machines that do not meet approved standards, or the use of cash registers without complying with the norms of the law - without registration, with violations of registration rules, refusal to check customer service, results in liability under the Code of Administrative Violations , including fines for individual entrepreneurs, organizations, their officials, as well as their disqualification for several years.
The latest legislative changes regarding CCP are presented in this video.
New reprieve
Individual entrepreneurs who work on UTII, patent, simplified tax system and personal income tax received a deferment for online cash registers until 2021.
To do this, they must fulfill certain conditions. The main condition that individual entrepreneurs must fulfill in order to work without cash registers is not to hire workers.
- IP without employees when selling goods own production– until July 1, 2021
- Individual entrepreneurs without employees when providing services - until July 1, 2021
- Sole proprietors without employees when performing work - until July 1, 2021
Entrepreneurs who do not use cash, in case of conclusion employment contract obliged at 30 calendar days from the date of conclusion of the contract, register the CCP.
What is the essence of the law on online cash registers?
In accordance with new edition 54-FZ "On the use of cash registers" starting from 07/01/2017, all trade and service enterprises when making payments on the Internet must use an online cash register to ensure the transfer of information about settlements to the Federal Tax Service online.
As you know, it is a cash receipt that is proof of a purchase, in other words, a public contract of sale, confirmation of the receipt by the seller of funds from the buyer. According to the requirements of the current legislation of the Russian Federation, all individual entrepreneurs and organizations that work in the service and sales sector must have cash registers (hereinafter referred to as CCP).
CCPs allow the tax authorities to control the revenue of taxpayers, starting from the data stored in the fiscal memory of the CCP, in order to correctly calculate the amounts for payments to the budget. In 2016, amendments to Federal Law 54 (hereinafter referred to as 54-FZ) were officially adopted. They prescribe from 2017 to significantly tighten the rules for issuing checks and transform the very procedure for mutual settlements.
Amendments To 54- FZ: How All started?
Draft proposed changes to the current law on cash register equipment first appeared on March 29, 2013, initiated by the Ministry of Finance of the Russian Federation. The explanatory note makes it clear that the main objectives are:
- Implementation of an automated system designed to control the income of taxpayers-entrepreneurs.
- Steps towards consumer protection, as an electronic duplicate of the receipt will be sent to customers by e-mail.
The law was criticized at the development stages. It was not liked by many legal scholars and lawyers, but in the end it took the form it has today through amendments in the framework of public hearings.
In order to confirm the effectiveness of the law, it was tested in several regions as part of an experiment using the new CCP. For six months, from August 1, 2014 to February 1, 2015, persons who wished to participate in testing innovations worked according to the scheme proposed by law.
The results showed that such changes are positive, and after a number of minor improvements, taking into account the practical experience gained, the project was redirected to the Duma.
The final version of the law was adopted on 07/15/2016, 2 years are allotted for the transition period. During this time, all organizations and trade enterprises must buy (rent) new CCP or upgrade existing KKM, so that they correspond to the accepted innovations.
Specificity order applications With 2017 of the year
What are the benefits of the amendments? The fact that they make the process as detailed as possible. If earlier the purchase was recorded through a control tape with duplication of all the amounts “punched” by the cashier and the cash receipt itself, now everything is much simpler and more convenient. Modern cash registers have built-in memory, coupled with a connection to a computer (Internet), so all the amounts received at the cash desk will be guaranteed to be fixed and stored directly in the device itself, as well as in the cash book filled in by the cashier.
If earlier representatives of the tax authorities, as part of inspections, were engaged in comparing data from the cash book and from the fiscal memory, then the new procedure changed the scheme, since 2 more “players” sought it:
- Fiscal data operator (hereinafter referred to as OFD)
Among the others important features it is worth noting the mandatory connection of all cash desks to the Internet, while fiscal memory finds a replacement in the "face" of the fiscal drive. Such a more technologically advanced device can encrypt all received information and transmit it to the OFD. To understand how this works, let's imagine a situation where an ordinary customer comes to a grocery store, selects the items he wants to buy, and walks up to the checkout. How will events develop?
The important point is that the buyer gives details for sending an electronic check before it is broken. The operation is carried out very quickly, almost in a split second.
What will the new cash receipt look like?
The adopted law clearly defines that the check is now also different from the previous one. For example, he will have a QR code for identification on the website of the Tax and OFD. In addition, the following information must be present on the check:
- Date and time the check was made
- Name of the cashier
- Change receipt number
- Name, TIN, address of the organization,
- Type of operation (arrival / return),
- The name of the product or service,
- VAT rate for each item sold,
- Unit price, quantity and cost,
- The amount of VAT at each rate,
- contributed funds,
- Cash or non-cash payment,
- Fiscal check number,
- KKT and FN number,
- The name of the OFD that carries out the data transfer,
- OFD site for checking the check by the buyer.
That is, the protection of consumer rights here is expressed in the fact that even if a paper receipt is lost, it is always possible to easily prove the very fact of making a purchase, ordering a service through a duplicate. As for the main task of control cash flows, then this will help in getting out of the shadow of a number of segments.
What about online trading? It will also necessarily be accompanied by the issuance of checks to the buyer, and all financial transactions will become as transparent as possible, because information is immediately sent to the IFTS through the OFD.
OFD: important Aspects
It is safe to say that OFD is a qualitatively new object in the financial world, which has become an intermediate link between 3 objects:
- tax authority;
- the seller;
- Consumer.
It is noteworthy that almost any organization can become an operator. To do this, it is enough to obtain the appropriate permission from the Federal Tax Service to process all data from online cash registers connected to the information and electronic database.
Of course, the activities of such a plan are necessarily carried out by legal entities with the appropriate technical equipment to perform online high-quality processing of each check that is punched through the CCP machine. Finally, it should be ensured that the data is protected by cryptographic methods and cannot be intercepted by third parties on the way to the OFD server.
Who And When must go on « smart» cash desks?
Changes in legislation are directly related to:
- new procedures and guidelines for the provision of services and sales of goods using cash registers,
- with additional and very tangible costs.
It is logical that the transition should be phased to minimize losses on the part of entrepreneurs. Starting from the immediate moment the amendments came into force, the sellers were assigned the right to start work related to equipping their cash desks with new equipment. At the same time, old cash registers were deregistered without any obstacles, and new ones were registered again.
The transition period ended in February 2017, and from that moment on, the IFTS began to register and register only a new cash register, which can guarantee the transfer of fiscal data online!
It must be admitted that among the advantages of all these metamorphoses there is one, the most noticeable. To register a cash register, you do not need to personally visit the tax office. It is quite possible to get by with visiting the site and performing a number of simple manipulations if you have an EDS. Moreover, contracts for central heating services have sunk into oblivion.
Until July 1, 2017, entrepreneurs can still use the old cash registers, but as soon as “hour X” arrives, everyone outlets and online stores must have online cash desks, and only they can be used in the framework of cooperation with the population. Are there any exceptions? Yes, and they touch remote areas in the Russian Federation, where there are a number of difficulties with the World Wide Web, and their list is set separately. Also, all innovations will begin to apply to the following categories of entrepreneurs only from July 1, 2018 (!) Years:
- Who pays the cost of a fixed patent.
- For those who provide services that require the issuance of strict reporting forms.
- When trade is carried out through vending machines (vending area).
- Entrepreneurs working on the UTII taxation system.
In order to determine whether you need an online cash desk on the tax website, you can pass a special test called "DO I NEED A CASH CASH?". You only need to answer a couple of questions and the system will give you the correct answer.
Eat whether faces, liberated from fulfillment data requirements?
The legislator has officially defined a list of those persons who may not worry about what was described above. They do not need to buy new equipment and equip it properly to connect to the Internet. This included:
- Household service establishments (for example, shoe repair shops, key manufacturing companies, etc.).
- Producers and distributors of goods related to folk crafts.
- Traders of newspapers, ice cream, soft drinks on tap, fruits/vegetables seasonally, working as part of fairs, exhibitions.
- Pharmacies opened at medical institutions.
- Firms operating in remote and regions where there are problems with access.
Violation prescriptions law: what punishment wait?
A logical question arises, is there any responsibility for violations of the law? Article 14.5 of the Code of Administrative Offenses of the Russian Federation (hereinafter all articles will be from this source) clearly spells out all the options for liability, that is, yes, it exists. At the same time, the article was expanded not only regarding sellers, but also about OFD. Taking into account paragraph 4 of Art. 14.5, if a CCP is used that does not work properly, the registration procedure or the re-registration deadlines / other conditions are violated, then the violator can “count” on:
- Warning
- Fine - 1,500-3,000 rubles (for officials), 5,000-10,000 rubles (for legal entities).
Clause 6 of the same article also spells out an administrative penalty in the absence of sending an electronic duplicate of the check to the buyer:
- Warning
- Fine - 2,000 rubles ( official), 10,000 rubles (legal)
Here it is necessary to note the special responsibility for the operator:
- if the data was not transferred after receipt from the CCP;
- if knowingly false information was provided;
- if confidentiality has not been ensured.
Yes, the fines for OFD are the largest, and they range from 20,000 to 1,500,000 rubles.
Important nuances
- Of course, the introduction of new online cash desks is natural scientific and technological progress the advent of more advanced technologies. The goals are good, as the improvement of consumer protection is pursued along with minimizing tax pressure through inspections. Each seller today is free to receive an EDS to conclude an agreement with the OFD remotely, the cash register itself is also registered online without unnecessary bureaucracy at the Tax Office through the website. Since the purchase / upgrade in any case will cause material damage, it is expected to provide a tax deduction in the amount of 18,000 rubles for each CCP.
- In conclusion, it should be noted that the sellers are responsible for the transfer of information, and it will not work to refer to a bad Internet. That is, information about the purchase or service must be transferred within 30 days. This means that an Internet back-up channel becomes almost a necessity.
- If situations arise when the client wants to return the goods, this happens in the standard mode, the cashier simply breaks the return check, which is also sent to the Federal Tax Service.
Solutions for online stores
Option 1. Set up an online checkout
pros: At first glance, this is the simplest solution.
Minuses. However, buying an online cash register is not a free pleasure. The cheapest cash register costs about 23-25 thousand rubles. This circumstance may force online stores to look for more budget solutions.
Option 2. Accept payment through the delivery service
pros A: You don't need to buy equipment. Payments can be accepted by cash on delivery.
Minuses: Many users may be put off by the lack of payment options on the site. It is also worth noting that due to the imposed cost, the price of the goods will increase.
Option 3. Use bank transfer
pros: If the buyer transfers money to a current account, you can do without a cash desk, since such transfers are not fiscalized.
Minuses: The lack of online payment on the site is a very big minus. Not every buyer will transfer money using the Internet bank, as this is not safe. The buyer can transfer money to the scammer and not receive the goods. In this case, it is impossible to return the money. Among other things, it is illegal, jur. a person does not have the right to accept payment for a product or service on a card. Considering all these facts, it becomes clear that this option will lead to a significant drop in income in the online store.
Option 4. Rent a cloud-based online checkout
Pros: This is the simplest, best and most popular option, so let's dwell on this point in more detail.
Renting a cash desk costs absolutely minimal money. You do not need to deal with heavy software or hire an additional programmer. It is enough to contact a company providing such services, and the integration of the online cash register into the site is carried out by their programmers.
There are many questions here: which online cash desk to choose? How to set up the interaction of the selected online cash register and the payment system on the site?
The Net Pay processing company has developed a joint solution with ATOL Online, which will allow you to bring your online store in full compliance with Federal Law 54-FZ in the most as soon as possible. This decision designed to simplify the process of connecting an online cash register for online stores.
Let's consider the general scheme of payments for an online store connected to the ATOL Online service (partner of the company Net Pay), with the buyer:- The visitor of the online store adds the product to the cart, then fills out the order page.
- Pays for goods with a credit card.
- After confirming the payment, Net Pay transfers payment data to the ATOL Online servers.
- Online cash desk ATOL Online with a fiscal drive processes the received payment data, punches the check and sends the data to the OFD.
- OFD of the online store sends the buyer an electronic copy of the cash receipt.
Scheme of interaction between ATOL Online and Net Pay
54-FZ dictates new rules of the game in the e-commerce market and you need to adapt to them. The best solution would be to rent an online cash register.
How to connect online cash register?
In order to connect the Net Pay payment system to the site with a ready-made payment at online cash desks, you just need to leave a request on the website www.net2pay.ru. Our manager will contact you and advise in detail on all stages of connection.
For Net Pay clients, a special (accelerated) connection scheme is provided:
- You contact the manager of the Net Pay company (website: www.net2pay.ru).
- The manager sends an application to ATOL Online for renting an online cash register.
- An ATOL Online specialist will contact you and advise you on all stages of connection.
With the onset of 2017, businessmen faced a difficult question regarding the choice of cash registers that would meet all legal requirements.
We will tell you what cash registers should be, what are their advantages, what models have already been approved and entered into the State Register, and we will also determine what equipment can be upgraded.
Attention!
The technical service center "META" is Evotor official service center and carries out warranty repairs and maintenance of Evotor cash terminals.
New generation cash registers connected to the Internet, according to 54-FZ - features and benefits
Undoubtedly, online cash registers will allow you to reach a new level of business. They not only simplify the work of specialists interacting with them, but also benefit customers in service.
Their main features and significant advantages are that:
- Their work uses cloud technologies. Internet-connected devices transmit information over the network to tax service about completed transactions, for example, purchases in a store.
- They make the job easier . Check receipts can now not be printed on the printer, as the system itself will send it to in electronic format client/buyer. If at the time of the purchase and sale transaction the cash register was not connected to the Internet, it does not matter - the saved information will be sent to the client later in the form, for example, by sms phone or email. The client will be able to verify the correctness of the data.
- The CCP facilitates the reporting process. Now there will be no need to send a fiscal report, since the information will be received directly through the OFD in tax authorities. It will also be possible to track the proceeds through an online cash desk connected to the Internet.
- Online devices simplify the procedure of registration and registration. The entrepreneur does not need to visit the tax authority. It is only enough. You can also remotely re-register equipment, deregister cash registers.
- They do not require mandatory maintenance. Customers can cut their costs on this. But every manager knows that every year it is necessary to carry out maintenance of cash desks, change the ECLZ unit. New cash desks do not have this block, but there is one every 13 months, for small businesses - once every 36 months. You can contact . Specialists will carry out the work quickly and efficiently.
- Online technology is universal. You can use tablets that are connected to the Internet, as well as use other programs and applications that ensure stable, efficient operation of the cash register. For example, such as .
- Fraud and errors excluded. If there was a theft at the cash point or an error occurred during the calculation, the manager will know for sure about it. The system will inform him about it. Representatives can also come to check tax office if they receive false information. Of course, this is a minus only for those who have something to hide.
- Online cash registers have a simple system. Any specialist can work on technology. An employee who worked with old equipment that has not been updated will also be able to master the new cash desk model.
As you have seen, cash registers will now be more advanced and modern. Installed software on many devices may be compatible with different programs for doing business - for example, or with applications "My Warehouse" and others. Together, they create ideal conditions for quality and effective work any organization.
ATOL SM-02PTK
Casby
KASBI FR - 01K
KASBI-03K-02
Shtrikh-M
SHTRIH-950K version 01
HAT-COMBO-FR-K version 01
Incotex
Mercury-114.1K
Mercury - 111K version 01
Elwes
Alpha
Arkus-D
AMS-100MK-01
AMS-110K version 01, 02
Guarantee
GARANT-K version 01
Orion
ORION 100K version 01, 02, 03
ORION-105K
ORION-110K
ORION-200K
ORION-FR01K
Helios
From among this technique, you can. Experts will advise you on all issues and help you choose the right and effective device.
Models of cash registers for revision under Federal Law 54, which are included in the State Register
Let's list the CCP, which can be upgraded, updated and made such
|
Manufacturer's name |
Machine model that can be modified |
|
Athol |
|
|
Incotex |
|
|
Mercury-119K |
|
Article 3
1. The authorized body maintains the register of cash registers and the register of fiscal drives.
2. To include cash register equipment in the register of cash register equipment, the manufacturer shall submit it to the authorized body on paper or in the form electronic document statement of compliance of the model of cash register equipment with the requirements of the legislation Russian Federation on the use of cash registers (hereinafter referred to as the statement of compliance with the model of cash registers), which contains, among other things, the following information:
full name of the manufacturer of cash registers, indicating the legal form;
taxpayer identification number assigned to the manufacturer of cash registers;
name of the model of cash register equipment, version number of the model of cash register equipment;
information on the possibility of using cash registers only in automatic settlement devices (if the cash register equipment is intended for use only in automatic settlement devices);
information on the possibility of using cash register equipment only for making cashless payments on the Internet (if the cash register equipment is intended only for making such payments);
information on the possibility of using cash registers only in the cases provided for in Clause 5.1 of Article 1.2 of this Federal Law (if the cash registers are intended for use only with automatic settlement devices in these cases);
information on the possibility of using cash register equipment only as an automated system for strict reporting forms (in case cash register equipment is automated system for strict reporting forms);
information on the possibility of using cash registers in the cases provided for in Clause 6.1 of Article 1.2 of this Federal Law, if the cash registers provide the possibility of its use in these cases;
names of models of fiscal drives, information about which is contained in the register of fiscal drives and in respect of which the federal body executive power in the field of security, on the basis of an examination of the results of assessing the impact of the version of the cash register equipment model specified in the declaration of conformity with the cash register equipment model on the fulfillment by these models of fiscal drives of the established requirements for encryption (cryptographic) means of protecting fiscal data, conclusions were prepared on the absence the indicated influence, as well as the dates and numbers of extracts from these conclusions;
the date of issue and the number of the positive expert opinion of the expert organization on the compliance of the version of the cash register model specified in the declaration of conformity of the cash register model with the requirements of the legislation of the Russian Federation on the use of cash register equipment and the information contained in such a conclusion.
Copies of the expert opinion and extracts from the expert opinion, the details of which are indicated in the statement of compliance with the cash register model, as well as other documents confirming the information specified in the statement of conformity of the cash register model .
The authorized body has the right to establish a list additional information, which must be indicated in the statement of compliance with the model of cash registers.
2.1. To be included in the register of cash registers, a model of cash registers with new number version of the model of cash registers, its manufacturer submits to the authorized body a statement of compliance with the model of cash registers in the manner prescribed by paragraph 2 of this article, while the manufacturer has the right to submit a statement of conformity of the model of cash registers in relation to the model of cash registers with the same name with which the cash register model of the previous version of the cash register model is already included in the register of cash register equipment, provided that the cash register model, information about which is indicated in the declaration of conformity of the cash register model equipment, has the same possibilities of use, which must be indicated in the statement of conformity of the cash register model in accordance with paragraph 2 of this article, which the cash register model with this name and the previous version number of the cash register model, included in the register of cash registers.
3. To include a fiscal accumulator in the register of fiscal accumulators, its manufacturer shall submit to the authorized body on paper or in the form of an electronic document a statement on the compliance of the fiscal accumulator model with the requirements of the legislation of the Russian Federation on the use of cash registers (hereinafter referred to as the declaration of compliance of the fiscal accumulator model) , which contains the following information:
the full name of the manufacturer of the fiscal drive, indicating the legal form;
taxpayer identification number assigned to the manufacturer of the fiscal accumulator;
name of the model of the fiscal drive;
date and number of the document on compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data, issued by the federal executive authority in the field of security;
names of models of cash registers, information about which is contained in the register of cash registers and in respect of which the federal executive body in the field of security, on the basis of an examination of the results of assessing the impact of such models of cash registers on the fulfillment by this model of fiscal drive of the established requirements for for encryption (cryptographic) means of protecting fiscal data, conclusions were prepared on the absence of the indicated influence, as well as the dates and numbers of extracts from these conclusions;
the validity period of the keys of the fiscal attribute contained in the fiscal accumulator;
the possibility of using a fiscal accumulator in cash registers in the cases specified in paragraph 6.1 of Article 1.2 of this Federal Law.
Copies of a document on compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data and extracts from the conclusions, as well as other documents that confirm the information contained in this application and the details of which are specified in this statement.
The authorized body has the right to establish a list of additional information that must be indicated in the declaration of compliance with the fiscal accumulator model.
3.1. The manufacturer, within 30 calendar days from the date of inclusion of the model of cash register equipment in the register of cash registers or the model of the fiscal drive in the register of fiscal drives, is obliged to submit to the authorized body the information provided for in paragraphs two to four of subparagraph 1 of paragraph 1 of Article 7 of the Federal Law of 7 August 2001 N 115-FZ "On counteracting the legalization (laundering) of proceeds from crime and the financing of terrorism", on the head, chief accountant, members of the collegial executive body (if any) and the founders of the manufacturer, on the beneficiaries and beneficial owners of the head, chief accountant, members of the collegial executive body, as well as on beneficiaries, beneficial owners, founders (participants) of the founders of the manufacturer.
When changing the information provided for in paragraph one of this paragraph, the manufacturer is obliged to notify the authorized body of such a change with the submission of the changed information within three working days.
The manufacturers specified in this paragraph have the right not to send the information provided for in this paragraph if such information was previously submitted by them to the authorized body, except for the case established by the second paragraph of this paragraph.
4. The information contained in the declaration of conformity of the model of cash register equipment and the declaration of conformity of the fiscal accumulator model may be submitted to the authorized body in the form of an electronic document signed by an enhanced qualified electronic signature, through the office of cash registers. The date of submission of these applications in electronic form is the date of placement of such information in the office of cash registers.
The application form for compliance with the model of cash registers and the application form for compliance with the fiscal accumulator model, as well as the procedure for filling out the forms of the specified documents and the procedure for sending and receiving the specified documents on paper are approved by the authorized body.
5. The authorized body refuses to include cash registers in the register of cash registers and (or) to include a fiscal drive in the register of fiscal drives if the manufacturer provides false information or incomplete information.
6. After the manufacturer submits to the authorized body a statement of compliance with the model of cash register equipment and (or) a statement of compliance with the model of the fiscal drive and if the authorized body includes information about the model of cash register equipment in the register of cash register equipment and (or) information on the model of the fiscal accumulator to the register of fiscal accumulators or the absence of a decision within 30 calendar days authorized body on the refusal to include information about the model of cash registers in the register of cash registers and (or) information about the model of the fiscal drive in the register of fiscal drives, the manufacturer submits to the authorized body in electronic form a notice of manufactured copies of the model of cash registers and (or) ) model of the fiscal drive, which contains information about the model, serial number and date of manufacture of the corresponding copy. The specified information is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature of the manufacturer through the cash register cabinet. The date of submission of the notification in electronic form is the date of placement of the specified information in the office of cash registers.
The period specified in the first paragraph of this paragraph may be extended by 30 calendar days by decision of the authorized body if it is necessary to conduct additional verification of the information provided by the manufacturer, and (or) if the manufacturer provides additional information within 30 calendar days from the date of submission by him to the authorized body declarations of conformity with the model of cash registers and (or) declarations of conformity with the model of the fiscal accumulator.
Manufactured copies of a model of cash registers and (or) a model of a fiscal drive, information about which is submitted by the manufacturer of cash registers and (or) fiscal drives to the authorized body, must comply with the requirements of this Federal Law and other regulatory legal acts adopted in accordance with it .
7. The information specified in paragraph 6 of this article shall be submitted to the authorized body before the date of transfer of a copy of the cash register equipment model and (or) the fiscal drive model to the user or another person for their subsequent sale to the user.
8. Unless otherwise provided by this article, information about the manufactured copy of the model of cash register equipment or a copy of the model of the fiscal drive shall be excluded by the authorized body from the register of cash register equipment or the register of fiscal drives based on the identified discrepancy between the copy of the model of cash register equipment and (or) a copy of the model of the fiscal drive to the requirements of the legislation of the Russian Federation on the use of cash registers.
9. The paragraph is no longer valid. - Federal Law of July 3, 2018 N 192-FZ.
Information about the manufactured copy of the fiscal accumulator model is excluded by the authorized body from the register of fiscal accumulators without a statement from the manufacturer of the fiscal accumulator model after the expiration of the fiscal attribute keys contained in the fiscal accumulator.
The register of cash registers and the register of fiscal drives are subject to placement on the official website of the authorized body on the Internet.
The authorized body has the right to establish Additional requirements to the procedure for the formation and maintenance of the register of cash registers and (or) the register of fiscal drives, including the composition of the information entered into these registers, as well as additional requirements for cash registers and (or) fiscal drives for their inclusion in these registers (in terms of ensuring that cash registers and fiscal drives support the possibility of generating fiscal documents corresponding to a certain version of fiscal document formats).
