The transition to online cash registers and the procedure for their use raises numerous questions from taxpayers. The answers to the most frequent of them were published by the Federal Tax Service for St. Petersburg.

Who switches to online KCP and when

Until 01.07.2018 years on new order CCP applications are required to go:

- taxpayers providing services Catering having employees with whom they are concluded employment contracts;

- taxpayers UTII and PSN, carrying out trading activities having employees with whom labor contracts have been concluded;

- taxpayers who trade using vending machines (with the exception of individual entrepreneurs operating through vending machines who do not have employees with whom labor contracts have been concluded);

- taxpayers who had the right not to apply CCP in accordance with Federal Law No. 54-FZ as amended on 03/08/2015.

Until 07/01/201 9 will be obliged to switch to a new generation CCP:

- taxpayers providing catering services without employees, with whom labor contracts have been concluded;

- individual entrepreneurs on UTII and PSN, carrying out trading activities, having no employees, with whom labor contracts have been concluded;

- individual entrepreneurs operating through vending machines without employees, with whom labor contracts have been concluded;

- taxpayers providing services to the public (with the exception of taxpayers providing public catering services, having employees with whom labor contracts have been concluded).

Incorrect VAT on the check

The individual entrepreneur on the simplified tax system, after the shift was closed, noticed that 18% VAT was erroneously highlighted in the check. What to do?

In this case, it is necessary to break through the cashier's check with the indication of the "return of receipt" calculation, indicating the amount on the check in cash or electronic, as well as the rate and amount of VAT. Subsequently, the correct cashier's receipt should be punched out with the indication in the variable "VAT rate" - "VAT is not subject to".

Such actions are foreseen guidelines on the application of the order of the Federal Tax Service dated March 21, 2017 No. ММВ-7-20 / [email protected]"On approval of additional details of fiscal documents and formats of fiscal documents, mandatory for use."

KKT in the online store

The buyers of the online store are exclusively foreigners. Do I need to apply online CCP? Yes, the tax authorities answered.

Federal Law No. 54-FZ does not contain any exceptions providing for the absence of the obligation to use CRE when paying for services by electronic means of payment by non-residents of the Russian Federation located outside the Russian Federation. The use of CCP in this case is mandatory.

When making settlements using electronic means of payment, excluding the possibility of direct interaction of the buyer with the user, and using devices connected to the Internet and providing the possibility of remote interaction in the implementation of these settlements, they must ensure that the buyer receives a cash register receipt or SRF in electronic form to a subscriber number or address Email specified by the buyer prior to settlement. In this case, the user does not print the cashier's receipt or SRF on paper.

It should be borne in mind that Federal Law No. 54-FZ (as amended up to the date of entry into force Federal law No. 290-FZ) did not contain provisions exempting taxpayers who sell goods and services on the Internet through cash payments or settlements using such an electronic means of payment as a payment card from the use of CRE.

Thus, when making payments on the Internet using electronic means of payment (except for payment cards), the use of which in accordance with Federal Law No. 54-FZ (as amended up to the date of entry into force of Federal Law No. 290-FZ) is not provided for the mandatory use of CCP, the obligation to apply CCP begins from 01.07.2018. When making payments using such an electronic means of payment as a payment card, it is necessary to use the CCP.

At the same time, CRE is not applied when making settlements using an electronic means of payment without its presentation between organizations and individual entrepreneurs.

Electronic wallets

Individuals pay for the company's services through e-wallets. Is an online checkout required?

Until 07/01/2018, you can not put it, they answered in the Federal Tax Service.

If an organization or individual entrepreneur, in accordance with Federal Law No. 54-FZ (as amended up to the date of entry into force of Federal Law No. 290-FZ), has the right not to apply CCP, this right remains with them until 01.07.2018.

Acceptance of "cash" for reimbursement

Tenants Vehicle companies pay cash to its cashier as a reimbursement of amounts for traffic fines in case of violation of traffic rules by the client.

Do I need to apply CCP? No, the UFNS answered.

Considering that, the reception Money as compensation for losses incurred is not the acceptance or payment of funds for goods sold, work performed, services rendered for the purposes of Federal Law No. 54-FZ, the specified receipt of funds does not require the use of CRE.

In this case, when posting cash to the organization's cash desk, a cash receipt order is drawn up.

STS and UTII

SP on the simplified tax system uses an online cash register, plans to start activities on UTII. Is it possible to "reregister" the UTII regime at this cash register or is it necessary to purchase a second cash register?

Federal Law 54-FZ does not contain a prohibition on the use of the same CCP for different types activities, the income from which is subject to taxation under different systems.

At the same time, clause 1 of Article 4.7 of Federal Law No. 54-FZ defines the mandatory details that must contain the cash register receipt and SRF, including information about the taxation system used in the calculation.

Thus, it is necessary to set up the CCP in such a way that it is possible to print on the cash register information about the taxation system that is applied by the taxpayer at the time of calculation.

At the same time, the UFTS reminded that individual entrepreneurs at UTII may not apply CCP until 07/01/2018.

Suspension of activity

If you suspend trade for several months and do not use CCP, do you need to notify the tax office?

No, the UFNS answered. However, some nuances must be taken into account.

If calculations are not made, there is no need to open a cash register shift every day, and tax notifications are also not provided. However, before you turn off the CCP for a long period, you should make sure that all punched checks have been transferred to the OFD, otherwise the fiscal drive will be blocked after 30 days.

Advances and sales

The organization received from the buyer a 100 percent advance payment for the goods in cash and issued him a cashier's check. What to do when shipping the goods against the received advance payment?

One more check needs to be punched, the UFNS explained.

Clause 1 of Article 4.7 of Federal Law No. 54-FZ defines the mandatory details that must contain the cashier's receipt, including the sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him - return receipt, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him - return of the expense).

In the case of a full prepayment, before the transfer of the subject of calculation, you must punch out the cashier's receipt with the sign of settlement "arrival" and the sign of the method of calculation "Prepayment 100%".

When the goods are shipped, which was paid for in advance, the buyer is issued a cashier's receipt with the sign of settlement "receipt" and the sign of the method of settlement "Transfer on credit".

Return to the buyer by bank transfer

The organization satisfies the consumer's requirement to terminate the retail sale and purchase agreement and return the amount paid, and then refund the funds by wire transfer according to the bank account details specified by the consumer in the claim.

Is it necessary to use CCP in this case?

In the case of the calculation by electronic means of payment for the payment of the cost of the returned goods to the buyer, it is necessary to issue a cash register receipt with the sign "return receipt", the UFTS explained.

At the same time, in accordance with clause 9 of Article 7 of Federal Law No. 290-FZ, in the event that an organization or individual entrepreneur in accordance with Federal Law No. 54-FZ (as amended up to the date of entry into force of Federal Law No. 290-FZ) has the right not to apply CRE , such a right remains with them until 01.07.2018.

The topic of online cash registers has been relevant for two years now. During this time, the Federal Tax Service has registered over two million cash registers. Two waves of transition to online cash registers have already been successfully completed, the last, the third, remains. We tell you what awaits users of online checkouts in 2019 - both those who have already switched to new models and those who are just planning to switch.

Chronology of events of the transition to online cash registers

In 2016, the law on online cash registers was adopted, which amended the provisions of 54-FZ "On the application of CCP". From February 1, 2017, it became impossible to register cash registers that do not support data transfer to the OFD. If the old cash desks did not need to be re-registered, then it was possible to continue working for them until July 1, 2017. After this date, organizations and individual entrepreneurs working on a common or simplified taxation system, and those who pay the Unified Agricultural Tax, had to switch to the new CCP format.

Since July 1, 2018, the use of a new format CCP has become mandatory for individual entrepreneurs on UTII and patents: those who conduct trading activities and provide catering services with hiring personnel.

Until July 1, 2019, entrepreneurs with UTII and PSN without hired employees must switch to online cash registers. If it was decided to hire an employee before July 1, 2019, you need to install a cashier within a month from the moment the contract was signed.

From February 1, 2021, all entrepreneurs in special regimes must indicate on the receipts the full name of the goods with an indication of their quantity. Currently, this is not necessary for this segment of entrepreneurs, so many indicate one name (for example, "Product") and indicate the total amount.

New details for cash register receipts

In the summer of 2019, new details will be introduced in checks, which are drawn up between organizations and individual entrepreneurs in cash or non-cash payments (subparagraph "d" of paragraph 15 of article 1 of Law No. 192-FZ). These details are intended for the detailed identification of the buyer. It will be necessary to indicate the name of the organization or the full name of the entrepreneur, TIN of the client. If an invoice is issued for settlements, the cash register receipt must include the details related to the subject of the calculation (excise tax amount, country code, registration number of the customs declaration).

For settlements using the machine, you need to indicate in the check the data on the place of installation of the machine.

When paying out a lottery win, as well as when receiving an insurance premium (payment), it is necessary to indicate the name of the client or policyholder, his TIN in the check. If there is no TIN, indicate the series and number of the passport.

From January 1, 2019, the check will need to indicate information about the product code. For labeled goods, this is a unique sequence of symbols presented in the identification tool contained in the KIZ. For other goods, this is a commodity item code in accordance with the unified Commodity Nomenclature foreign economic activity EAEU.

Correction check or return receipt?

When paying at the checkout, various errors may occur that need to be identified and corrected in a timely manner. For this, the application of a correction check or return of the receipt is provided. To prevent problems on the part of the tax authorities, it is better to initially worry about the error in order to eliminate it.

Explanations from the tax office regarding the use of the correction check are ambiguous. It must be used in case of violation of the law during the application of the CCP. What exactly is a violation of the law, the regulatory authorities do not explain. In particular, it will be considered a violation to carry out calculations without using a CCP, for example, due to a light cutoff, breakdown of a CCP, etc. Consider frequent mistakes and ways to solve them.

1. The amount on the check is less than what was received, and this was revealed after the buyer left. In this case, the actual availability of money is greater than reflected in the fiscal data (FD). For inspecting authorities, this is unaccounted revenue, which indicates non-use of the cash register. This entails fines due to non-use of CCP.

To eliminate this error, it is necessary to draw up a memo of the cashier, indicate in it the date, time and reason for the error, due to which the unaccounted revenue was generated. Assign the date and number of the document, in order to then indicate this information at the bottom of the correction check.

To identify the settlement where the mistake was made, the check must contain sufficient information. In particular, indicate the fiscal attribute (FP) of an incorrect document.

To correct calculations made without a cash register, the check must contain the details corresponding to the calculation (date, name of goods, services, works, settlement address). As a sign of the calculation, you need to indicate "Incoming", the type of correction "Independent operation".

After the correction check is broken through and sent, you need to send a notification to the tax office at the place of registration and report the discovery and actions to eliminate unaccounted revenue.

1. The amount in the check is greater than the amount received, and this was revealed after the departure of the buyer.

In this case, the revenue is less than that reflected in the FD, this leads to a discrepancy between fact and accounting - a shortage is formed.

It is not necessary to generate a correction check in such a situation. The excess of the balance of money does not indicate the non-use of the cash desk, which is not a reason for inspections by the tax office. To correct the data, it is enough to punch a refund receipt for the missing amount. The cashier who made a mistake must write explanatory note, where to indicate the reason for the shortage.

1. An error in the check is discovered in the presence of the buyer.

The error can be corrected immediately. To do this, you need to pick up the erroneous check from the client and punch the return check for the entire amount of the incorrect check. After that, punch a receipt for the correct amount and then issue it to the buyer. Then the FDO and regulatory authorities receive the correct information about the revenue.

1. The error was discovered after the shifts were closed.

According to the law, a correction check must be generated after the opening of the shift, but not later than the close of the shift. This causes a lot of controversy, since unaccounted revenue is often not revealed immediately, after the close of the shift. According to the comments of representatives of the tax office, it is not prohibited to punch correction checks for past shifts. The main thing is to indicate in the check the date of the error, which should be recorded in the "Description of correction" variable.

KKT in settlements with accountants and in payment under GPC agreements

When an organization or individual entrepreneur makes payments to an individual under a GPC agreement, then she acts as a buyer, and an individual acts as a seller. According to paragraph 1 of Art. 1.2 of the Federal Law No. 54-FZ, only organizations and individual entrepreneurs undertake to use the cashier, but individuals and customers do not. Accordingly, in such a situation, the cash desk does not apply.

It is not required to apply the cash desk by organizations when paying rent for real estate to individuals.

According to the law, payments, in which it is necessary to apply CCP, is considered to be the payment of funds (DS) for goods sold, work performed, services rendered. The issuance of salaries, material assistance and other payments, the issuance of a DS account, the return of unspent DS, which were issued against the report, is not considered a calculation. Consequently, the use of a cash register is also not required.

Increase in the VAT rate and termination of the use of FFD 1.0

On January 1, 2019, a law comes into force, according to which the VAT rate will increase from 18% to 20%. Accordingly, the correct VAT rate must be indicated in the checks. Otherwise, it will be considered a violation of the requirements of the law.

In the check, the tax rate is a variable into which values ​​are entered from the memory of the cash register itself. Since there was no new bet before, most cash registers will not be able to withdraw it.

In order for the checkout to print correct data, the online checkout firmware must be updated. To do this, you should contact either the cash register manufacturers or authorized service centres... It is necessary to reflash the cashier in advance, and this can be done after the approval of the corresponding order of the Federal Tax Service on the use of the new format of check details, which obliges manufacturers to finalize the firmware. At the moment, there are no new firmwares yet.

It should also be remembered that before the beginning of 2019, you need to change the rate in the accounting systems to which the cash register is connected, since the cash desk takes information for displaying the VAT rate when printing a check from the product directory in the program.

Also, from 2019, it will not be possible to use the fiscal data format (FFD) version 1.0. Three versions of FFD are currently used:

• FFD 1.0, interacts with the fiscal accumulator (FN) version 1.0;
• FFD 1.1, interacts with FN 1.1;
• FFD 1.05 is a transitional format, it has a more complete set of details.

After the entry into force of this order, the cash desk with FFD 1.0 will be deregistered by the Federal Tax Service unilaterally and automatically. After that, it is impossible to work at such a cash register, this will lead to a fine for the use of a CCP that does not meet the established requirements.

You can check the FFD version:

1) in the personal account of the OFD, in any check, view the field “No. of the FFD version”;

2) in a paper check on the opening of the shift;

3) in the settings and drivers of the checkout. For example, for the cash registers of the company Atol, you can print a check "Information about the cash register" with information about the version. For VikiPrint checkouts you need special program Fito, where you can view the required data.

You should not postpone the issue of cash registers firmware, since the responsibility for the correct use of the CCP lies with its owner.

Receiving a deduction for the purchase of online cash registers for individual entrepreneurs

In 2018 and 2019. Individual entrepreneurs on UTII or PSN can use the right to reduce the tax on the costs of buying online cash registers. In addition to the purchase of the cash register itself, the purchase of a fiscal accumulator, the cost of providing services and work, as well as the cost of improving the cash register can be attributed to expenses.

The tax can be reduced for each cash register, but no more than 18,000 rubles. This means that if you bought two cash desks worth 20,000 rubles, you can reduce the tax by 36,000 rubles. - 18,000 rubles each. for each checkout.

An important condition: the cash register must be registered no later than a certain period specified in the law. When switching from July 1, 2019, in order to apply for a deduction, you need to register a cash desk from February 1, 2017 to July 1, 2019. You can reduce the tax in 2018 and in 2019, starting from the quarter when the cash desk was purchased.

If the deduction amount exceeds UTII, then in one quarter you can completely reduce the tax, and in the next you can reduce it by the remaining amount.

With UTII, the deduction amount must be declared in the UTII declaration. In the Letter of the Federal Tax Service of the Russian Federation of July 25, 2018 No. SD-4-3 /, it is recommended, starting from the third quarter of 2018, to use the form from the annexes to this Letter.

For entrepreneurs applying PSN, the period for applying for a deduction to the online cash register in 2019 coincides with this period for individual entrepreneurs at UTII. Any payment under the patent can be reduced by the cost of purchasing a CCP. If the patent is fully paid, but its validity period has not expired, then these costs will act as an overpayment, which can be set off or refunded according to the Tax Code of the Russian Federation.

If during the specified period the individual entrepreneur received several patents, and the expenses for the CCP exceeded the charges for one of them, then the rest can be taken into account when transferring the tax on another patent.

Since PSN payers do not submit tax returns to the Federal Tax Service, the right to deduction can be claimed by sending a special notification.

To confirm the validity of the deduction, you will need:

• Deduction statement.
• Documents confirming the costs of purchasing an online cash register, financial tax and payment of service contracts.
• KKT passport.
• Certificate of registration of the online cash register with the Federal Tax Service.

Which fiscal drive is worth buying

All cash registers of the new model with data transfer to the OFD use a fiscal accumulator (FN). FN is a chip that stores data on all sales and transmits this data to the OFD.

The term of use of FN can be 13, 15 and 36 months. But the real term of work depends on the specifics of the organization's work.

For work on OCH, you can use FN for 13 or 15 months. The law says that under this taxation system, you can use a FN for a period of "at least 13 months", in fact, any drive is suitable, but for a model for 36 months, the passport does not say about the OCH, so it is not known whether it will work at all, and if will be, how much he will work.

Entrepreneurs on the STS, UTII, PSN, ESKhN, providing catering or other services and not selling excisable goods, must use models only for 36 months. The use of FN for a shorter period is subject to a fine.

If an individual entrepreneur has a seasonal type of work, then the FN can be used for any period, the drive will work for the entire declared period.

When trading excisable goods, a company in a special mode can also use drives for any period of use, but all of them will work for 410 days.

If the entrepreneur has the right to work autonomously, without transferring data to the OFD, then any storage device can also be used. FN for 36 months will work for 560 days, the rest - the entire declared period.

When working autonomously, but selling excisable goods, you can use any drive, but all of them will last 410 days.

It should be noted that FN is a chip with a limited amount of memory, and it is the same for all drive models. And if you bought a 36-month drive, which was created for small businesses, but punch more than 200 checks a day, the useful life may decrease, since the memory will run out earlier than the manufacturer's specified period. In this case, you should think about buying a PV with a shorter period of use for 13 or 15 months.

The transition to online cash registers raises a lot of questions from entrepreneurs, not only of a general, but also of an “applied” nature. So, many are interested in what to do if they forgot to close the shift at the online checkout? Is this considered the basis for a fine by the Federal Tax Service? How much can it be charged? And what to do to avoid a fine? We will answer these and other questions in our article.

What you will learn about:

What is a checkout shift?

A cash register shift is a period that starts with a shift opening report and ends with a shift closing report (Z-report).

A shift completion report is a mandatory fiscal document that is generated by the fiscal accumulator of an online cash register and contains information about all settlements (in cash or electronic means) during a work shift.

On its basis, the proceeds received with the help of a specific online cash register are recorded. The generation of this report is a signal to reset the information on calculations and automatic online transmission of data to the OFD (and from it to the Federal Tax Service).

Each report on the completion of the shift is printed on paper, but it also has an electronic version, which, thanks to the capabilities of the online cash register, is stored for 30 days without the possibility of correction.

The requirements for generating reports on the opening and closing of a shift when using an online cash register are formulated by the Ministry of Finance of the Russian Federation in a letter dated 05.05.2017 No. 03-01-15 / 28066.

What will happen to the online checkout if you do not close the shift?

Each cash shift must be completed with the formation of a final report.

The maximum duration of a cash register shift is 24 hours (clause 2 of Article 4.3 of FZ-54).

Important! If you forgot to close the cash register shift at the online cash register, and it has been working for more than a day, the fiscal drive will be blocked.

It will cease to form fiscal indicators, and this, in turn, will lead to a restriction functionality online cash register - printing of new documents will be suspended, sales will be stopped, and the OFD will not receive the data it needs on the calculations.

As a result, the online cash register's operating procedure established by law will be violated, and its owner will be fined.

Try the online cashier Business.Ru and get the opportunity to remotely control the actions of the cashier: check the opening and closing of cash register shifts and set a ban on sales and withdrawals from the cash register “in the red”. With a smart cash register connected to the Internet, you can work in the inventory module from anywhere and monitor the work of your store.

How to proceed if the checkout is blocked

As a rule, in the blocking mode, the online cash register is only able to break through the report on the completion of the shift.

Important! To remove the lock, you must close the shift at the online checkout as soon as possible.

To do this, it is enough to follow the sequence of actions provided for by the software of a specific online cash register model.

How to close the checkout shift at the Elwes-MF online checkout

Step-by-step instructions for closing a cash register shift:

• If the online cash register allows you to generate a report in automatic mode, select the section "Closing the cash register" and click "Close shift";
• If only manual mode is available, then most likely you will have to use the administrator's capabilities - select the "Reports" section, then " Cash reports"And click" End shift ".

After that, you can open a new shift and continue working as usual.

Possible penalties

After the cash register shift is closed and the block is removed from the online cash register, you need to be prepared for the fiscal data operator to immediately transmit information about what happened to the Federal Tax Service, so questions from the tax authorities cannot be avoided. But it is quite possible to minimize losses.

To do this, first of all, you need to try not to knock out checks, because for the tax authorities this very moment will be key in determining the degree of your responsibility for violations of the rules for using the online cash register.

Important! Whether you knocked out checks or not, it will depend on whether you will be charged a fine or simply limited to a warning (clause 4 of Article 14.5 of the Administrative Code).

If the checks were not knocked out - there will be a warning.

If knocked out - an administrative fine, the size of which is established by law:

• a legal entity will pay from 5,000 to 10,000 rubles;
• an official (director) or an entrepreneur - from 1,500 to 3,000 rubles.

And yet, there is a way to avoid a fine, even if the cashier knocks out checks. To do this, you need to inform the Federal Tax Service as soon as possible (preferably before the OFD has time to do this) that you forgot to close the cash register shift at the online cash register (part 2 of article 14.5 of the Administrative Code of the Russian Federation).

To do this, you need to personally go to the nearest branch. tax service or report a problem via Personal Area on the FTS website.

Your arguments can be presented in the form of a letter or a petition with explanations that there was no malicious intent in the situation that occurred, the violations were eliminated and the owner of the online cash register will make every effort to ensure that they do not happen again.

There is no need to hope that it will "blow", and the operator of fiscal data will not inform the Federal Tax Service of any malfunctions in your online cash register - according to the law, the OFD is obliged to do this, and he will do it.

Therefore, the only option to avoid harsh sanctions (or, at least, to reduce the amount of the fine) is to confess to the tax authorities yourself.

Do I need to shoot a Z-report if there were no sales during the day?

Having considered the issue, we came to the following conclusion:

It is necessary to shoot a Z-report at each cash register every day (every working day), even if no transactions were carried out on that day.

Rationale for the conclusion:

Z-report is a daily cash register report with information reset to zero. random access memory and entering it into fiscal memory.

In accordance with clauses 3.4 and 3.6 of the Standard Rules for the operation of cash registers when carrying out cash settlements with the population (approved by the letter of the Ministry of Finance of Russia dated 30.08.1993 N 104; hereinafter - Standard Rules), a cashier-operator journal must be kept for each cash register, certified by the tax authority (form KM-4). It is used to record transactions for the receipt and consumption of cash (proceeds) for each cash register, and is also a control and registration document of meter readings.

In accordance with the Instructions for the use and filling out of primary accounting forms for accounting for cash settlements with the population when carrying out trading operations using cash registers (approved by the decree of the Goskomstat of Russia dated December 25, 1998 N 132; hereinafter referred to as the Instructions), entries in the cashier-operator's journal are made after taking meter readings or, in other words, drawing up a Z-report.

Journal entries are made for each Z-report, even if it is zero (there was no revenue for the day). This conclusion follows from clause 3.6 of the Standard Rules, which says that even if the cash register stopped working, the indicators of its counters must be recorded in the cashier-operator's journal every day. Therefore, it is necessary to print Z-reports at the end of each working day (shift) and even though they may be zero (see also clause 6.1 of the Standard Rules).

In addition, in accordance with the Instructions, all entries in the journal of the cashier-teller are kept daily in chronological order. Since Z-reports are the basis for these records, it is necessary to shoot a Z-report daily (every working day) and even if cash transactions were not carried out (see also the letter of the Ministry of Finance of Russia dated 06/11/2009 N 03-01-15 / 6-311).

However, if cash machine did not turn on during the working day, it is not necessary to shoot a Z-report, in our opinion. Specialists of the tax authorities explain: "Since the organization did not have cash proceeds from the sale of goods during the working day (shift), it is not necessary to take the readings of control counters.

If the cash register was turned on at the beginning of the shift, then it is necessary to shoot Z-reports, even if there was no revenue for the entire shift. This follows from Sections III-IV of the Model Rules "(" CCP under control "(interview with Y.Ya. entrepreneurial activity in the field of state regulated activities and the use of the CCT of the Federal Tax Service of Russia, an adviser to the state civil service RF 2 class) ("In the course of legal affairs", N 10, May 2009)).

In conclusion, we note that for the absence of a Z-report, a fine of 300 to 500 rubles may be imposed on the head of the organization, and from 3000 to 5000 rubles for the organization under Art. 19.7 of the Administrative Code of the Russian Federation. Please note that the limitation period for bringing to administrative responsibility for such an offense is 2 months from the date of its commission (part one of article 4.5 of the Administrative Code of the Russian Federation).

For your information:

At the end of the shift, the cashier must draw up a statement-report of the cashier-operator (form No. KM-6), on the basis of which a consolidated report is drawn up in the form KM-7 "Information on the readings of cash register counters and the company's revenue". Help-report of the cashier-operator (form N KM-6) is filled in on the basis of the Z-report.

From mid-July 2016, the main changes made to the procedure for the use of cash registers came into force. Federal Law No. 290-FZ of 03.07.2016 provides for a phased transition of organizations and entrepreneurs to the use of online cash registers - KKT with Internet access. In 1C: Lectures on September 22, a lecture on new online cash registers was held, during which representatives of the Federal Tax Service of Russia and 1C experts spoke (more see in 1C: ITS We offer you the answers A.A. Sorokin, head of management department operational control Federal Tax Service of Russia, on issues related to regulatory regulation and the procedure for switching to online cash register equipment, including with innovations in the use of cash register receipts, forms strict accountability(BSO), requirements for fiscal accumulators.

In our company, only the amount is transferred to the check. Do I need to redo the cash register program?

Yes, it will be necessary to revise the program. Work with manufacturers of CCP has been going on for a long time. The programs to ensure the work of the CCP should also be revised.

What technique should be used to print strict reporting forms?

Forms of strict accountability must be printed using automated system for BSO. This automated system itself is also a CCP. In this case, the name of the document issued to the buyer, in this case, will be - "Form of strict reporting".

On this moment on the website of the tax service those models are presented that are already included in the register of the CCP. The specified register also contains information about the possibility of using cash registers only as an automated system for strict reporting forms.

How long is the fiscal accumulator valid?

The requirements for the fiscal accumulator are set out in the new article 4.1 of the Federal Law No. 54-FZ. Validity period - at least 36 months from the date of registration of the CCP with the tax authorities is established for those who provide services, apply the simplified tax system, unified taxation system, patent taxation system, UTII, and transmit data to the Federal Tax Service. Organizations and individual entrepreneurs that trade in excisable goods do not fall under this norm.

A validity period of at least 13 months is established for those who, for example, combine the listed tax regimes with common system taxation; if the activity is of a temporary (seasonal) nature, or if the cash desks work offline, that is, the data is not transmitted to the Federal Tax Service.

Can fiscal data operators register after 01.07.2017? How many of them will there be?

These organizations are not registered, but receive permission from the Federal Tax Service to process fiscal data. You can become an operator today, you need to submit an application to the Federal Tax Service of Russia with the attachment of the corresponding copies of documents, as well as comply with the requirements of Article 4.5 of Federal Law No. 54-FZ.

Today, about 2.5 million units of CCP are registered in Russia. If we talk about "live" technology, then about 1-1.5 million. This amount of information will need to be processed by the operator of fiscal data. Accordingly, its software should be able to process such volumes of data in 24x7 mode.

Will the procedure for deregistering the cash register be simplified?

Here it is necessary to separate the cash desks operating according to the old and the new order. Cash desks registered before 02/01/2017 will be deregistered as they were previously (according to the old procedure) until 07/01/2017 (clause 3 of article 7 of Law No. 290-FZ). That is, it will be necessary to take readings from the fiscal memory, fill out forms, come to the tax authority, submit an application, and receive a card with a mark on the withdrawal.

In the new order, everything is simpler - you can use the KKT account in the taxpayer's personal account on the FTS website. The procedure for registration, re-registration and deregistration of cash registers is described in the new article 4.2 of Law No. 54-FZ (as amended by Law No. 290-FZ)

The KKT account is built into the functionality of the taxpayer's personal account legal entity and the personal account of the taxpayer individual entrepreneur... This is for convenience. The procedure for authorization in the personal account of a taxpayer of a legal entity and in the personal account of a taxpayer of an individual entrepreneur is described on the website of the Federal Tax Service of Russia.

Will the registration of taxpayer's cash registers be maintained directly with the Federal Tax Service?

Yes, it will. At the same time, it is additionally reported that Federal Law No. 54-FZ also provides for another method of registering CCP - through the CCP cabinet, which significantly reduces the time spent on registering CCP.

What to do if there is no list of regions with bad connection to register offline?

Data transmission to the Federal Tax Service provides for a communication network. But not all localities have such a network. The Ministry of Communications and Mass Media of the Russian Federation determines the criteria by which the subjects of their regulation determine where the communication network is and where it is not. At the moment, the Ministry of Telecom and Mass Communications is developing a draft order. As a criterion that determines whether there is a connection or not, the population size is indicated (at least 10 thousand people). This document is not yet approved, it is under discussion.

If the structure remains like this, then the subject will need to determine where he has no connection. After the approval of the Ministry of Telecom and Mass Communications of the document, by 01.02.2017 the regions must issue decrees in which localities there is no communication. Until 01.02.2017, voluntary connection to the fiscal data operator is provided. You can buy a cash register now, register it, but not connect it to the OFD.

If the checks are not submitted to the FDO, will the taxpayer be held liable?

The new version of Federal Law No. 54-FZ (clause 6 of article 1.2) clearly defines: the user is obliged to ensure the transfer of fiscal data to the tax authority through the operator. Until 02/01/2017, liability for violation of the procedure for the application of CRE, corresponding to Federal Law No. 54-FZ (in new edition) is not provided.

In addition, it is reported that if the check is not submitted, this information is displayed in the reports that the KKT generates. That is, the cashier will see that some of the checks have not gone to the OFD. If, from the moment of the formation of the fiscal attribute for the fiscal document, the operator's confirmation is not received within 30 days (the cash register will be in transfer mode), then the cash register is blocked.

When will the CCP be blocked - after 72 hours or after 30 days?

KKT works according to the parameters that are configured in it. And if there is no connection, all data is stored in the fiscal drive for 30 calendar days (clause 4 of article 4.1 of Law No. 54-FZ as amended by Law No. 290-FZ). After 30 days, the CCP will be blocked.

What about reserve cash registers that work from time to time? Will they be blocked?

The procedure for the use of reserve CCPs is not provided for in Federal Law No. 54-FZ. At the same time, the following should be noted. If the organization has acquired a CCP and registered it, then this CCP generates a registration report. From this moment, if it is not sent to the Federal Tax Service, 30 calendar days begin to pass. But if this report was sent, then the CCP will not be blocked. Here you need to understand that another period is underway - the validity period of the fiscal feature key contained in the fiscal accumulator. It turns out that in the case of reserve cash registers it is more correct if you have a KKT personal account enabled, and you can register a cash register at any time, just buy it, but not activate or register. She can stay for some time simply without registration. If necessary, you enter the office, register the equipment at the address where it needs to be installed.

How can information exchange be organized in the absence of the Internet?

The places where the Internet is not available are determined by the subjects Russian Federation... In such areas, the CCP is used, operating in a regime that does not provide for the transfer of fiscal data to the tax authorities in in electronic format through the fiscal data operator.

How should the issue take place electronic version check to the buyer?

Federal Law No. 54-FZ provides for the transfer of an electronic check to the buyer to the buyer's (client's) e-mail address, if technically possible, or to a subscriber's phone number (clause 1 of article 4.7 of Law No. 54-FZ as amended by Law No. 290-FZ). The buyer must declare that he wants to receive an electronic check in advance. If the check has already been generated, he has the opportunity to receive this check electronically through mobile app, which is being developed by the Federal Tax Service. This will allow you to receive receipts for details from paper. Each check, by the way, will have a QR code (clause 1 of article 4 of Law No. 54-FZ as amended by Law No. 290-FZ).

Is it necessary to indicate the name of the product for each line in the check, or can this amount be applied in its entirety to the entire check?

Requirements for a cash register receipt and a strict reporting form are set out in the new article 4.7 of Law No. 54-FZ (as amended by Law No. 290-FZ). The name of the product, its price including discounts and margins, quantity, cost including discounts and margins, VAT is indicated for each item. In this case, the check must also contain the total cost of the calculation.

SP on UTII has separate subdivision point of sale... Should I have an online checkout and from what date?

In this case, the obligation to use the online cash register arises from 01.07.2018.

Is it possible for an online store to work with one CCP, while it will have several service points?

There is a rule that says that the CCP, after registration with the tax authority, is applied at the place of settlement with the buyer (Article 4.3 of Law No. 54-FZ (as amended by Law No. 290-FZ)). In this case, you need to have a cash register at each point.

When will the taxpayer's personal account be ready for registering a CCP?

The KKT account is integrated into the personal account of the legal entity taxpayer and the personal account of the individual entrepreneur taxpayer.

Is the type of check transaction transmitted through the fiscal data operator? Will payment codes be entered?

Everything that is reflected on the check is transferred to the tax authorities.

How to register a back-up checkout that moves between stores?

The concept of "reserve cash" is not provided for by Federal Law No. 54-FZ. Formally, this cash register will be registered indicating the specific address (place) of installation (use) of the CCP, and if the address (place) of installation (use) of the CCP is changed (for example, when installed in another store), the user will re-register the CCP through the CCP cabinet.

Or the second option - you do not register it in any way, and if necessary, register it through the cabinet.

What to do if you cannot connect to the Internet using security mode?

On this issue, most likely, there will be an explanation of the Ministry of Finance of Russia. If the object is secure, then, most likely, it will be given the opportunity to connect autonomously. I think that the cash register will work here without data transfer.

What about portable cash registers? How to register cash desks with couriers?

If the courier receives the money, a cash register receipt must be issued. For such miscellaneous things, the registration of the cash desk will be established by legal address organization and with a note that the cash register operates in the trading mode.

What will be the consequences if the shift is opened, but not a single check has been struck?

There will be no consequences. The only limitation is that you must close your shift no later than 24 hours, and that's it. This is a technical limitation.

From what period should individual entrepreneurs who work on the simplified tax system, but according to strict reporting forms, use the technique of a new model?

If these are services, then from 01.07.2018.

When should agricultural and farming organizations apply the new technique?

If this does not fall within the exceptions specified in Law No. 54-FZ - and this does not apply - they must apply online cash registers from 01.07.2017. In principle, such organizations had no exceptions in the old procedure for the use of CCPs.

What will be the transfer of the name of the goods to the Federal Tax Service?

Not yet available unified directory by the name of the goods, the goods will be transferred as they are reflected in the seller's accounting system. Unification has not yet been envisaged here.

Do we understand correctly that stores will be very dependent on ISPs? The Internet is now a fairly monopolized service. Internet dependence will allow companies to increase their fees for using the network. If this is insignificant for large players, then smaller retailers will be forced to increase prices. Have you predicted this development of events or will you limit providers in their appetites?

Probably, we can say that the company finds itself in exactly the same dependence on electricity, heat, and so on. If we are talking about transferring data from KKT, such a transfer can be carried out via various communication channels, not only wired. When the Federal Tax Service of Russia considered the project as a whole, the cost of data transmission was also included there. But such moments as maliciously blocking a communication channel and letting down one's own are force majeure circumstances. If the cash register is not connected, and the object is not located in an area remote from communication networks, it becomes necessary to obtain such a communication channel.

What to do if taxpayers are faced with a situation when landlords block the communication channel and offer their own? Can they go somewhere?

The Federal Tax Service is not the body that is responsible for disconnecting from communications. For data transmission, cellular communication is quite suitable.

If there are five cashier jobs in one store, then should there be five cash desks?

Yes, that is right. If the cashier makes payments, then he must have a cash register.

What type of payment should I specify on the check for a credit sale? Should I indicate cash or bank transfer in "Payment"? How to pay with a bonus or a certificate?

The situation is not new and it arose before the introduction of amendments to Law No. 54-FZ. There were court decisions, there were clarifications on this issue. When selling a gift card, a check is made, and when exchanging for a product, we also receive a receipt. We will think about how to account for the amounts and not spend twice. You also need to think about issues related to the sale of goods on credit, payment with bonuses, certificates. For now, we are applying it according to the old scheme, as is customary in the organization itself.

How much should be stored the data of reports that were generated when replacing the fiscal drive?

In accordance with paragraph 4 of Article 4.1 of the Federal Law of May 22, 2003 No. 54-FZ as amended by Federal Law No. 290-FZ of July 3, 2016, the details of the registration report, the report on changes in registration parameters generated in connection with the replacement of the fiscal accumulator, as well as reports on the closure of the fiscal accumulator must be stored in the fiscal accumulator during its service life and for five years from the date of its expiration.

We are going to go to the online checkout. What if, after we start working with it, new requirements for the CCP are established? Do we have to change the cashier again?

According to the new rules, if additional requirements are established for cash register equipment and (or) fiscal accumulator, then CCP and fiscal accumulator included in the registers can be used by organizations and entrepreneurs, and are not excluded from the registers of CCP and fiscal accumulators for one year from the date of entry into the relevant regulatory legal act. If during this period the cash register and fiscal accumulators are not brought into line with the newly adopted regulatory legal acts, then they are excluded from the registers (clause 8 of article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ as amended by Federal Law No. 290-FZ of July 03, 2016).

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