Legislation is changing rapidly. In this article, we discuss innovations related to CCV. What is their essence? Can there exist an IP without a CCP at the STS? How long does it take to make changes to the work? How exactly should the application of the CCP IP be implemented?
How did the new law come about?
The need to make appropriate amendments to the legislation regarding the use of CCP for IP is due to modern realities. The law itself, which will be discussed in the article, was adopted a long time ago, namely in 2003. Since then, quite a few years have passed, technological progress has gone far ahead, which means that there are opportunities to significantly modernize the process of operating cash registers.
Within six months (from August 2014 to February 2015), a special experiment was conducted in a number of cities and regions of the Russian Federation, which was designed to demonstrate the feasibility and feasibility of introducing modern technologies in the field of cash services. In this experiment, about a thousand companies were involved. During it, about four thousand cash registers were modernized and received a module for transferring data to the Federal Tax Service. A special participant in the project was the MySklad service, which also introduced new technologies. The experiment proved to be successful, and the need for the introduction of CCP for IP is advisable. This became the basis for the formation of the bill.
The only problem that was identified during the experiment was the issue of ensuring the security of the transmitted data. So, now fiscal data operators are required to receive special licenses issued by the Federal Security Service. Among other things, each cash register must be equipped with a special fiscal drive, which is, in essence, a cryptographic non-volatile memory.
Why is this needed?
What purpose should serve the introduction of CCP for IP? This is necessary not only in order to improve the mechanism of tax collection, but also in order to simplify the procedure for the operation of cash registers starting from the current 2017. Thus, the procedure for registering CCPs has become much simpler both for the tax service and for individual entrepreneurs. So, all fiscal authorities felt a significant decrease in workflow, which means that the burden on individual employees and entire departments decreased. The control system is also being significantly improved. Customers will also feel the benefits of this upgrade. For example, they will be able to receive a check to their email address, which means that it will be possible to restore it even if the paper version is lost. All these measures will lead to the fact that the trading business as a whole will become much more transparent, because it will be absolutely impossible to conceal anything.
Often, the modernization of KKT for IP is associated with some difficulties, in particular, with additional costs. After all, the introduction of new technology should be carried out exclusively at their own expense. Nevertheless, this cannot be avoided. Already, legislation has made the requirement in question mandatory.
The new procedure for the application of CCP
The new system for the use of cash registers implies that sales data will be transmitted to the tax authorities via the Internet directly from the cash register at the time of purchase.However, this does not happen directly, but involves the fiscal data operator. Any entrepreneur must conclude an appropriate cooperation agreement with him in advance.
Among other things, the need to provide paper checks to customers has not disappeared. However, new features have been added. So, at the request of the client, the check can also be sent to his email address or to a mobile phone in the form of SMS messages. Both of these documents have legal force.
What KKT is necessary for SP? This should be a cash register of an exclusively new type, which provides the ability to access the Internet. Such a CCP should be stored in memory, as well as transmit information about each fact of implementation to the fiscal data operator.
Now registering a cash register has become much easier. To do this, you no longer need to visit Technical Service Centers. The new law does not provide for such as such. Registration can now be done remotely. This will also require a cooperation agreement with the fiscal data operator.
The requirements for checks, as well as reporting forms, were somewhat tightened. Now they need to indicate much more information.
Although now the use of KKT IP on a patent is not mandatory, they will also have to transfer sales data to the Federal Tax Service, as if they had KKT. However, this situation will not last long. Starting from July 1, 2018, the use of CCP for IP on UTII and on the patent will become fully mandatory. They will also have to acquire a new type of equipment.
However, some entrepreneurs are still exempt from the described requirements. Whom does this concern? Consider in more detail later in this article.
New concepts
Since the adoption of the new law, entrepreneurs have had to get used to a number of new concepts. Let's consider some of them.
Fiscal data operators are organizations that have been introduced since 2017, the main area of activity of which is processing information from cash receipts and sending it in encoded form to the relevant tax service units. In order to freely carry out the described activities, the companies in question are required to obtain special permission from the Federal Tax Service.
Fiscal drives are a replacement for familiar electronic tapes. They are provided in order to encode and save all data from settlement checks. Their replacement should be made only once every thirteen months. But the use of KKT IP on UTII provides for such a replacement only once every three years. Suitable drives for this will go on sale in 2018.
Registers are information databases maintained by the Federal Tax Service and contain information on cash registers authorized for use in the territory of the Russian Federation. Cash desks that are not included in it will not be able to make settlements.
Practical use
How can innovations be put into practice by an entrepreneur? To do this, you will need to put your own cash register (respectively, a new generation that has the function of transmitting data) to the tax authorities. How to do it? You will need to register on the nalog.ru website, as well as conclude a personal cooperation agreement with the fiscal data operator. When these two steps are behind, you can leave a personal application on the specified site for the registration of cash registers. Such an appeal must be signed by electronic signature. As soon as all the data provided is reviewed by the relevant tax department, the entrepreneur will be able to get the registration number of his cash register. It will be necessary to enter it into the apparatus in question within one working day. This completes the procedure. The entrepreneur will not have to personally visit any organs.
Once the cash register has been successfully registered, the cashier can begin to work with him. So, what are the main differences from the old order now? At the time when the client pays for the selected product and receives the appropriate receipt, the equipment does its job. The fiscal data storage device generates and encodes information on a check and sends it to the fiscal data operator. The latter within a short time processes the information received and sends to the cashier a confirmation of this. In the meantime, the data is sent directly to the tax authorities. In the same way, everything works in the case of returning goods.
It should also be taken into account that how quickly the check will be broken does not depend on how fast the data will be transmitted to the fiscal data operator. The information will be transmitted simultaneously with the check processing process and its storage in the fiscal drive of the cash register. Among other things, data can be automatically sent a little later.
Who is exempted from CCV?
What is interesting: the use of CCP IP is far from mandatory in all cases. Moreover, in recent years the list of those who may not use cash registers in their professional activities has expanded significantly. So, for example, the new requirements do not apply to those entrepreneurs who:
- rent personal living space;
- provide shoe repair services;
- they sell their products (we are talking about art or folk crafts);
- make and repair keys;
- make and repair metal haberdashery;
- sell ice cream;
- they sell drinks from tankers;
- sell a variety of diverse products;
- trade in soft drinks;
- work in remote areas;
- sell magazines and newspapers from specialized kiosks;
- sell seasonal goods (food);
- sell goods at exhibitions and fairs, as well as retail markets;
- have pharmacies in the villages.
Nevertheless, even in hard-to-reach areas, any sellers must, at the request of the client, issue him a strict reporting form that will confirm the fact of the purchase and will contain a number of information about it.
Who lost the exemption from the CCP?
Can an IP work without CT? Can. However, some of those entrepreneurs who previously had the right not to use cash registers in their activities will soon be forced to concern themselves with this issue.
Whom does this affect?
- Entrepreneurs who are taxpayers UTII or PSN. Now it is not necessary to use KKT for IP on UTII. From July 01, 2018, the use of cash registers for them will become a prerequisite for work. Now they just have to issue a confirmation of the operation at the request of the client. Also mandatory will be the use of CCP for IP on the USN.
- Vending machines. Today, such devices operate in public places without the presence of a seller and do not issue any checks. However, from July 1, 2018, they must be equipped with online cash desks specially designed for them.
- Payment terminals. Even if the personal presence of the entrepreneur is not required for operations, as in the case of a payment terminal, the introduction of an online cash register for such an IP is still necessary.
Is CCP necessary in order to provide services to the public?
Is the provision of services to the population a significant part of the small business implemented in the Russian Federation? So, which areas are included in this category? These are the following:
- housing and communal services;
- various household services (ateliers, hairdressers);
- mobile connection;
- Passenger Transportation;
- postal service;
- selling tickets to events.
The described services should also be taken into account in the taxation system, which means that those who provide them will also need to use CCP. At the moment, the main requirement for such entrepreneurs is the issuance of strict reporting forms to customers. It’s easy to get the forms for them: you can print them yourself, order them at a print shop or purchase them in a stationery store. However, from July 1, 2018, the system will change a little. All entrepreneurs will have to continue to issue strict reporting forms, only they will now be formed using a specialized device - the so-called automated system for strict reporting forms. In essence, such a device is a special kind of cash register equipment.
What will change in BSO?
The list of what will be required to be specified among the details has been expanded. So, in addition to the date and time at which the purchase was made, it is now necessary to record the following information:
- VAT rate
- the exact address of the outlet or the name of the online store where the purchase was made;
- the number of the fiscal drive indicated at its registration;
- specific type of tax system.
If any mistake was made, then it is possible to create a correction form (or check). This is relevant only for those miscalculations that were made on a particular current day.
All forms and checks must be issued to the buyer and submitted to the supervisory authority. If the client agrees, then you can send him a check in an SMS message to your mobile phone or e-mail. By the way, it can be sent not the cash receipt itself, but detailed purchase information, if it is more convenient for the client.
If we are talking about remote Internet commerce, the seller is not obliged to issue any printed checks, but you still have to send the data electronically.
Conclusion
It is important to remember that failure to comply with the requirements of the law threatens with punishment. So, fines are provided for KKT for SP (in case of their incorrect use). In this article, we discussed how the application of CCP IP is implemented on the USN, UTII and PSN, who are exempted from the need to use cash registers, and who needs to prepare for their implementation. Follow the requirements of the law, and then you will not have to solve additional problems associated with your business activity.