July 2016 for companies and individual entrepreneurs was marked by the Federal Law on Electronic Cash Registers. This law amended the provisions on the application of CCV (54-F3). A new rule states that every retailer must have an electronic cash register. From January 2017, electronic copies of sales receipts should be transferred to the tax, and everything should happen online. Innovations affect everyone, even those who until this moment have not worked at the box office at all. Electronic cash desks for individual entrepreneurs on UTII and PSN will become mandatory a year later, from July 2018.
The work of electronic cash registers
Of course, the law on electronic cash registers worried taxpayers, because over the past ten years there has been no global reform in retail. Therefore, for a start, everyone needs to get acquainted with the information, because in fact there is nothing complicated in the work of online cash desks.
A new type of cash register must meet the following requirements:
- print a link and a qr code on a cash receipt;
- send to the operator of fiscal data (OFD) and customers an electronic copy of the check;
- have a built-in fiscal drive (analogue ECLZ);
- freely interact with accredited fiscal data operators.
The new law describes these and other requirements that any cash desk must comply with from 01.01.2017.
Electronic cash registers from 2017 are not necessarily just purchased and brand new devices. Some manufacturers are finalizing cash registers released earlier. All cash desks (both new and those that have been finalized) are entered in the register of cash register terminals (CCP) and approved by the Federal Tax Service.
Sequence
The algorithm of the online checkout is quite simple. First, the buyer pays for the purchase, and the device proceeds with the formation of the check, which is then stored in the fiscal drive, which serves as a replacement for EKLZ in new models. When finalizing the KKM of the old model, a fiscal drive is also built in.
After recording, the fiscal drive processes the data and transfers the check to the OFD (fiscal data operator), which also processes the received information and sends it to the tax service. At the request of the buyer, the cashier can send the check to the buyer's phone or e-mail.
An electronic cash register issues a check that contains the name of the company, the address of the point at which the sale was made, the name of the cashier, tax rate and VAT, the number of the fiscal drive, company TIN, tax form, shift number, fiscal sign of the check and its serial number, time and date of sale, cash desk number, which is issued upon registration in the KKM registry, information on the form and method of payment (cash or electronic payment), settlement attribute and check number per shift. In addition, a qr code is printed on the check.
If the buyer requested sending by mobile or e-mail, then this will be reflected in the check. Sales address depends on the type of trade. If the cash desk is installed in the room, then you need to specify the address of the store. When trading with a car, the serial number and model are indicated. For online stores, you do not need to specify the actual address, just the address on the network, in addition, you can not specify the name of the cashier.
Terms
New technology requires the introduction of new terms. The OFD already mentioned above stands for fiscal data operator.This term refers to the organization that transfers fiscal data to the tax. The operator stores all the information received for five years and can send electronic copies of cash receipts to customers. The FTS website has a list of accredited operators.
The register of online cash registers is a list of cash registers ready for work under the new law. If KKM is included in this register, then it is officially approved by the tax service. This list is also on the official website of the Federal Tax Service.
Fiscal data is data on financial transactions that were carried out on this cash register.
EKLZ replaced the fiscal drive in the new cash desks; it encrypts and transfers fiscal data to the tax one. Each fiscal drive is entered in a special register, and the requirements for them are described in the law. So far, only one model is available for purchase. The validity period of the drive depends on the form of taxation: for OSNO it is thirteen months, and for individual entrepreneurs working on the USN, UTII and PSN - three years.
Features
The countdown starts from the moment of activation. The owner of the online cash desk can independently replace the fiscal drive if necessary or contact specialists. After replacement, the drive must be stored for five years.
The cost of a fiscal drive is from six thousand rubles, you can purchase it at any service center.
An agreement with a fiscal data operator is a document without which the cash desk will not work. An electronic cash register will not be able to transmit information unless a contract is concluded and its necessity is spelled out in the text of the law. You can change the operator, the main thing is to choose from the list of accredited OFDs. The cost of the contract is from three thousand rubles per year.
Switch to electronic cashier
No one expects that such a global project will be implemented in a short time, so phased implementation is provided. In general, all entrepreneurs who have simple cash registers, excise goods merchants, owners of payment and vending machines, vending machines are subject to the law. The law also applies to all entrepreneurs who have chosen such forms of taxation as UTII, STS and PSN. It is also important that the owners of online stores are also required to establish a new cash desk.
Innovations will also affect entrepreneurs who use strict reporting forms because their form is changing. Starting July 1, 2018, all forms must be printed using an automated system. This device is a type of electronic cash register and also transfers all data to the Federal Tax Service.
Transition stages
January 2017 is the first phase of the replacement. ECLZ will no longer be replaced, nor can any old cash register be registered anymore. The electronic cash system continues its work.
According to the innovation, alcohol sellers who did not use cash registers must register an online cash register from March 31, 2017. The law affects alcohol dealers, which includes the sale of beer, cider, mead and other soft drinks. Here neither the form of business nor the chosen taxation system play any role. Since April 1 of this year, the electronic cashier is a prerequisite for the continuation of work.
From July 1, 2017, each owner of an old-style KKT must change it to an electronic cash register, and this must be done before the indicated date.
After another year (from July 2018) an electronic ticket office will be required for individual entrepreneurs at UTII and PSN. This is a prerequisite for continued activities.
If the work is carried out according to two taxation systems, STS and UTII, the new rules also apply, and parallel taxation systems do not matter, since a separate check must be made for each of them.
Who doesn’t need an online cashier?
An electronic cash desk, despite the law, will still not be required for certain activities.The innovation does not apply to owners of shoe repair shops, traders of goods from carts and tanks, newsagents, people who rent housing, organizations that accept payments by bank transfer, credit organizations, companies engaged in the securities market, conductors and public enterprises nutrition in schools, institutes and other educational institutions. Also, innovations do not apply to religious associations, craftsmen and sellers of postage stamps. In addition, entrepreneurs who operate in remote areas and inaccessible areas can continue to work as usual, however, the list of these areas will be determined by managers.
Past experience
Replacing the old cash desk with a new one from 2017 is a factor on which the possibility of further work directly depends, therefore it is necessary to approach this issue with responsibility. The experience with the introduction of the EGAIS system for alcohol dealers shows that entrepreneurs often delay the modernization of equipment, postpone it to the last. This approach in the case of online cash registers poses a lot of difficulties: manufacturers do not have time to prepare equipment, delivery services are loaded and do not have time on time, and stores whose owners postponed modernization as a deadline stand idle or trade, risking a fine.
Law and Necessity
Electronic cash desk for IP, LLC and others is a necessity. In order not to receive fines, it is necessary to draw up a transition plan and act in stages. First, you should find out if it is possible to modify existing equipment.
To do this, contact the manufacturer. If the CCP can be converted, then it is worthwhile to find out the price of the whole set and to determine whether it includes a fiscal drive. Given that its price is six thousand rubles, then if it is not included in the price, it is more profitable to buy a new KKT. To this it is worth adding the work of a technical service center or ACS, which will finalize the CCV. Registering on the website of the Federal Tax Service is a simple process, but in case of an error, the fiscal drive will need to be changed to a new one, and this is an additional cost.
Almost everyone now has the opportunity to access the Internet, so you should familiarize yourself with the online box office market and choose the most profitable device.
To save
Do not rush to buy the selected device without checking if this model is in the register of the Federal Tax Service. A special service for checking CCPs is on the service’s website, as well as the function of checking fiscal drives - so you can protect yourself from buying a broken or already used fn.
If EKLZ has already been paid, you can specify when the service life ends, and immediately after that install a fiscal drive. This will save and not overpay for ECLZ. In addition, for the operation of the new cash desk, stable Internet is necessary, therefore, you need to take care in advance of the Internet to the store. It can be either a wired Internet or a Wi-Fi modem. If it is impossible to extend the fiber-optic cable (for example, the store is located outside the city), you can use a mobile modem. If the cellular communication in the region is also not very good, the installation of a signal amplifier will help.