Recently, the state tightly linked the online box office and online store tightly with the new law. How to work in new conditions, it is important to understand now. In this regard, various questions arise. For example, does everyone need an online cashier for an online store? What are the features of its use? What cash desk to choose for an online store? Details are later in the article.
Introduction of online cash registers
Not so long ago, the Federal Law No. 4, well known to all entrepreneurs, was amended to oblige online stores to trade on the basis of their sites using new online cash desks. So, the vast majority of people conducting their business activities through the Internet are interested in: who exactly is this requirement related to and how to implement it in the framework of settlements with customers? What is the cash desk suitable for an online store for SP? How are payments made?
However, before giving answers to these questions, it is necessary to understand what was bad about an online store without a cashier and what is the purpose of this innovation? So, as the developers of the bill say, the innovation will help to successfully resolve a number of diverse problems. Among them are the following:
- Now, on-site inspections, which from time to time are conducted by tax authorities to control the conduct of cash discipline at enterprises, organizations and individual entrepreneurs, will no longer be so frequent, since they will essentially disappear. All monitoring can be carried out remotely, based on the data that the Federal Tax Service will regularly receive in the form of a report that will be automatically sent by each cashier to online stores. In this regard, 2017 should bring relief to both companies and the inspection staff themselves, as it will greatly simplify the lives of both.
- Another obvious advantage for the state, which provides the introduction of cash registers of a new type, is the ability to neutralize the shadow turnover of funds and passing them by cash registers, since before this nothing had prevented. This is due to the fact that any company that uses online cash registers in its activities does not have the ability to hide incoming income, which means that it can no longer not pay taxes for them with impunity. All revenue of such organizations will be constantly accounted by tax authorities. Therefore, if the data provided by the entrepreneur are at variance with those received by the tax authority, it is obvious that such a businessman is dishonest. Violators will be incredibly easy to verify, identify and make responsible.
- Consumer rights are now being protected more thoroughly. All information about goods sold and receipts issued in electronic form will be stored in the database of the Federal Tax Service specially designed for this purpose. This means that, if necessary, any buyer can easily find his check and prove to the entrepreneur that he is right if he was wrongfully treated in one way or another.
- Among other things, the introduction of new online cash desks will allow government agencies to significantly improve the process of selling products via the Internet.Until now, it was extremely difficult to track absolutely all the purchases made, as well as correctly record the income of all online entrepreneurs operating in the Russian Federation. This is due to the fact that many of them managed to conduct activities without registering their stores. That is, such entrepreneurs did not pay taxes.
Minuses
Nevertheless, this innovation - an online cashier for an online store - also has a number of negative aspects for entrepreneurs. So, for example, such a mechanism should function and be accessible to consumers around the clock throughout the week, which means that additional work will need to be worried. Among other things, an online cash desk for an online store will require significant financial investments both in the shift or modernization of existing equipment, as well as in the installation of appropriate software. Also invariably there is a need to connect individual retail outlets to the Internet.
Differences of new cash desks
What is the difference between online cash registers and cash registers that are outdated and, according to the requirements of the law, should be decommissioned? The differences are as follows:
- Internet connection (it is necessary in order to transfer the collected sales data to the Federal Tax Service automatically and in real time);
- the presence of a special device - a fiscal drive - which captures all incoming sales data);
- the presence of a permanent connection to the operator, through which, in fact, the process of exchanging information between the tax authorities and the online cashier (fiscal operator) is carried out.
The need to somehow modernize the process of controlling and regulating online commerce arose a long time ago. This is due to the fact that the notorious Federal Law No. 54 was created about fifteen years ago. Then on the territory of the Russian Federation, the sale of goods via the Internet was developed much weaker than it is now. A lot has changed, it has become irrelevant. So the requirements of the law in question are significantly outdated. Some aspects are not reflected at all in it, which caused an enormous amount of doubts and questions among entrepreneurs that were associated with the use of cash register equipment and taxation. Now, all the gaps have been filled and clarity has been clarified in the following issues:
- rules and norms for settlements with the population are determined, provided that the purchase of goods was carried out via the Internet;
- spelled out the nuances of using new cash registers;
- approved the procedure for settlements using electronic funds.
Payments
So, recently introduced innovations in the current legislation oblige online stores to use cash registers during the sale of goods and transactions with customers of any type (both cash and non-cash), as well as provide checks confirming the fact of purchase directly during the implementation settlement operations. But what if payment is made by transferring funds to the company's current account? In this case, the use of cash registers is not a prerequisite, since this kind of revenue does not go to the organization’s cash register. And what if, for example, the following resource is used, through which payment is made - Yandex? Cashier (an online store must make sure that it copes with its functions properly) is applied in this case. This applies not only to the Yandex.Money service, but also to WebMoney and others.
Payment process
How, then, is the very data transmission by the cash register of the store? Information will be transmitted to the Federal Tax Service using the fiscal data operator.How does it work in practice? CMS already at the time of sale of goods actively interacts with the goods accounting system. The latter is already transporting the necessary data to the online cashier (we are talking about information about the type of product, the amount sold, its cost, and so on). The fiscal drive built into the device encrypts this information and transfers it in a new form to the fiscal data operator. At this stage, the validity of the data provided is verified, and a response is generated and sent to the fiscal drive. Depending on the preferences of the buyer, the cash receipt can be printed or sent to e-mail or to a mobile phone using SMS messages. Moreover, the entrepreneur can conduct the last two procedures both independently and transfer the considered function to the fiscal data operator. The latter also sends all the information received directly to the tax authorities.
But what if the Internet connection is broken? The online cashier continues to store information about goods sold and will transfer it further down the chain as soon as the connection to the Network is established. It is important that the procedure is carried out no later than thirty days after the operation.
Check transfer
In the case when a cash register is used for an online store, certain features of the formation and transfer of a cash receipt arise. They should be discussed separately. So, for example, if the only possibility for the buyer to receive goods from this online store is courier delivery, then the company employee will have to print the receipt immediately after delivery of the goods to the consumer. What does the courier need for this? Of course, he must have a portable cashier for an online store with him, which will allow him to freely sell the goods, form, print and transmit the check to the buyer. If, for the transportation of goods, they use the services of a third-party courier service, then the responsibility for the fact of the transfer of the check rests with it. If a particular online store accepts exclusively electronic means for calculation, then the situation is somewhat different. In this case, an online cash desk for an online store can be used, which is not intended for printing a check, but, in turn, sends it to the buyer by SMS or by email.
Registration Procedure
It is important to remember that the cash desk for an online store must be properly registered. To perform this procedure, several different options are provided. For example, many people prefer to personally come to the Inspectorate of the Federal Tax Service and independently file an appropriate application (namely, on the registration of cash registers). Another popular way is to file an application electronically using the website of the service in question. However, in order to take advantage of this, you will need to have an electronic signature. Without it, the application will not be considered valid. It will also be required if you decide to submit an application using the official website of the fiscal data operator without resorting to the use of paper forms.
Do not forget to indicate exactly where the cash register will be used for the online store, as well as the fact that this cash register will be used, among other things, in distribution trade.
Settlements between companies
But what about when an online store makes purchases from other companies for their professional activities? Do I need a cashier of a new sample to account for purchases? In some cases, the cash register may not be used. What specific situations are we talking about? If calculations are made in electronic form:
- and there was no fact of presenting directly an electronic means of payment (but if the buyer chose to pay for the goods that he picked up in the online store using a bank card at a literal outlet, then the cash register must be used by the seller);
- between entrepreneurs or companies, excluding any participation of individuals in transactions.
Punishment for violations
What does an online store expect if an entrepreneur deliberately violates the rules established by law regarding registration and subsequent use of a new type of cash registers?
So, for starters, we will determine exactly what requirements and for whom are relevant today? If a particular online store is engaged in the sale of products at a distance through settlements with consumers by using cash and non-cash funds (using bank cards) or using electronic means of payment, based on 54 Federal Laws, the cash desk for an online store is a mandatory requirement for carrying out by the entrepreneur of his business activities in a legal field. Each buyer must certainly receive a check. And all online stores are already required to switch to the use of online cash registers. Already, punishment is awaiting for the intentional non-fulfillment or ignoring of the considered requirement of the owners of such trading floors. So, for example, an official will be forced to pay an administrative fine, the amount of which ranges from one and a half to three thousand rubles. If we are talking about an individual entrepreneur or legal entity, then in this case the fine will increase and can be from five to ten thousand rubles.
Conclusion
We hope this article helped you figure out if you have an online store and whether you need a cash register. Legislation gives a definite answer: needed! It is only important to consider all existing nuances. Dealing with the established order and introducing innovations at your enterprise is not difficult, but for this you will need to make some efforts, invest and spend some time. But the work done is worth it. The absence of claims from the tax service and the ability to freely continue their professional activities deserve to work a little for this. Follow the law and you won’t have to worry too much about your business.