The new requirements of tax legislation affect the vast majority of entrepreneurs. In this case, they relate to the new rules for using the cash register. What is the essence of this innovation?
New order
How should the cash register be registered under the new law? The procedure for working with the cash register has changed since February 1 of this year. If, until the indicated moment, entrepreneurs could voluntarily switch to new schemes of work, now this is mandatory for everyone. The norms are established by the Federal Law "On the use of cash registers." So, what are the provisions of the law now? How is cash register registered in tax?
- A paper application must be completed and submitted to one of the territorial tax authorities (it does not have to be the one to which the company is attached at the place of registration). However, the corresponding confirmation card will be issued at the local tax office.
- Another option: the application can be submitted directly through the electronic personal account of cash registers. If you have already completed this action, then re-filling the paper application is no longer necessary. Why? Because such a personal account is located on the resource of the Federal Tax Service of the Russian Federation. What does this mean in practice? It is literally integrated into a similar Personal Account of the taxpayer. The user gets access to the page automatically (as soon as a particular entrepreneur or organization logs in to the site in question). But in order to register the cash desk under the new law in this way, an enhanced qualified electronic signature is required. If it is absent, your documents will not be accepted. Such a signature for registering a cash register is a prerequisite. Take care in advance of its design.
Many are interested in how to properly register cash offices under the new law. This article is intended to help sort this out. How to switch to a new principle of work? Step-by-step instructions for registering online cash registers will be presented below. Be careful.
Key Points
What is the essence of the new system?
Registration of cash registers for entrepreneurs in electronic mode without the need to visit tax authorities and directly physically provide a cash register.
- Involvement of each buyer in the implementation of the civil control process.
- Transfer of all data on any settlements exclusively in electronic form through the fiscal data operator specially designed for this purpose to the tax authorities.
- Formation of a mechanism for guaranteed detection of various offenses based on automation of data on settlements, detection of risk zones, implementation of violations, as well as conducting local effective checks.
A specialized experiment had already been conducted earlier, which was aimed at checking the rationality and feasibility of applying the new technology for transporting data related to settlements to the tax service system. The results showed that using the new technology is convenient, and most importantly, it is financially feasible.
What are the benefits of using the new technology?
- Reducing the total annual cost of operating cash registers.
- The use of popular electronic devices (smartphones, tablets) as part of cash registers.
- No need for checks. This is because the receipt of information in this way forms a certain trust environment.
- The presence of a tool that provides the entrepreneur with the opportunity in real time to monitor current indicators and turnovers, as well as to a greater extent control his own business.
- Lack of opportunity for unscrupulous entrepreneurs to minimize their tax obligations. This means that the suppression of attempts to obtain an illegal competitive advantage, which positively affects the formation of fair competition in the business environment.
- No need to physically provide the cash register to the tax. Registration of the cash desk under the new law is carried out directly through the website of the Federal Tax Service of the Russian Federation.
Ordinary citizens also receive a number of benefits from the new technology, in particular, in the form of additional consumer protection. For example, as follows:
- the ability to receive electronic checks;
- control the legality of the cash receipt issued to you using a specialized application for smartphones, as well as immediately send complaints to the Federal Tax Service of the Russian Federation in case of violations.
Removal from the register
The first item in the process under consideration is the need to deregister the old cash register. To do this, you will need to submit an appropriate application to the tax office. Withdrawal will be made within five days from the date of application. The process will be carried out using the old mechanism. While the installation of new devices will be carried out taking into account current requirements.
Upgrade or purchase
Current legislation reports that cash registers that meet all established standards are required to have access to the Internet, transmit information to the OFD, print QR codes and work with fiscal drives. Of course, you can invest in upgrading the old device. However, as practice shows, it is much more profitable to simply purchase a new one. Be sure to replace those devices that have been in operation for more than seven years. It is important to pay due attention to this, since from February fines of more than ten thousand rubles have been levied on those entrepreneurs who still use outdated cash desks.
check in
The first step should be the selection of a particular fiscal data operator, which has specialized permission to carry out activities from the Federal Tax Service. You can find the list of such accredited organizations on the official website of this structure.
So, there are two options for implementing this procedure. You can personally submit documents for registering a cash register in a tax office (namely, an application) or do it online. For the second option, you should have an electronic signature specially designed for such cases. However, the first step should still be to connect the CRF. Since information about him will have to be provided during the registration process.
Replacement Methods
Many faced the problem of replacing ECLZ. The standard method ceased to be profitable some time ago, and now it would really be better to simply upgrade an existing cash register machine or purchase a new online cash register.
Beginning of work
First you need to spend the Internet where the new cash register will be used. At the same time, it is important that the provider of communication services is verified and reliable. This will help to avoid problems and overlays in the future.
So, you have spent the Internet, purchased and installed a new cash register. What to do next? It is required to install the appropriate software, which will contribute to the full functioning of the cash desk. After you have completed the previous step, check if the CCP transmits the data to the CRF. If so, then the entrepreneur may request a tax deduction.
Contract extension
Current legislation does not force entrepreneurs to enter into agreements with the DHC. However, the vast majority of organizations prefer this kind of cooperation to the services of any other third-party companies. Why? In the absence of such an agreement, if any problems arise with the cash register, the employees of the outlet will be forced to seek technical support. Such service takes a certain time, and trading will have to be suspended, perhaps not even for one day. In addition, the services of third-party companies are significantly more expensive. That is why many decide to cooperate with the central heating service.
What are the differences between the old box office and the smart box office?
As experts explain, the old cash desks can also be used after they have once undergone the necessary revision. The changes will not affect the devices themselves, but the mechanism of their application. The old order was associated with unnecessary costs and extra administrative burden for each individual entrepreneur. Many complained that it is inconvenient, and also requires too much labor.
For example, there was a need to annually change the memory of cash registers, bring the device directly to the tax service, where they physically examined it and made appropriate conclusions within five days. The procedure was accompanied by filling in numerous forms and took a lot of time. Now registration of a new cash desk takes no more than ten minutes. It is carried out using the personal account of the entrepreneur on the website of the Federal Tax Service. The memory blocks can be replaced independently, and this should be done no more than once every three years.
But what should the seller do if the buyer does not have an email and phone?
It happens that the buyer does not have the necessary technical ability to receive an electronic check, and he needs confirmation of the transaction. What should the seller do in this situation? He is advised to print a check or other reporting form on paper and be sure to present it to the buyer.
What is an automated system for strict reporting forms?
This system is a special type of cash register equipment that is used to generate primary accounting documents that are legally equivalent to strict reporting forms (i.e. cash receipts) in electronic form, and also to print them in paper form. The mechanism in question is applied only on condition that the service has been provided.
When compiling an application for registering a cash register, the user is required to indicate that this cash register equipment will be used solely to make payments in the process of providing services.
Reviews
What does practice show? A significant number of entrepreneurs have not understood properly the principle of the functioning of the new system. They make sure that the registration of the cash desk in the tax is carried out, but often confuse the procedure and, as a result, face numerous difficulties. According to reviews, most entrepreneurs sincerely strive to comply with laws and meet new requirements, but need additional clarification and practical assistance.
Conclusion
So, today, all entrepreneurs who are involved in trade or the provision of services have to apply the new procedure for registering online cash registers. This measure will help in many ways to make the competition of organizations more fair, suppressing one of the illegal methods of gaining competitive advantages. It also protects consumers and the state from fraud to a greater extent. Definitely, the innovation will benefit everyone who uses it.
So, if an entrepreneur seeks to act in the legal field of the Russian Federation, he is obliged to switch to a new system of using cash registers and accounting information about calculations by the tax inspectorate. These are the requirements of the law today. And, as the instruction recorded in this article confirms, it is not at all difficult to make this kind of transition. To do this, you only need to study the current requirements of the law, the procedure for registering a cash register, and make some efforts.