Exactly one week later, from July 1, 2022, the postponement of using online cash registers will end. This means that now individual entrepreneurs without employees who sell goods of their own production, as well as independently perform work and provide services, must start working with an online cash register.
We talked in detail about the differences in the types of online cash registers in the article “How to choose an online cash register for business.” And in the article “What should an online cash register be like so that the Federal Tax Service does not find fault with it,” we collected all the nuances that you need to pay attention to in order to avoid problems from the tax service.
And in this article, find out how to register an online cash register according to all the rules. If you don’t have time to read the entire article, go to the “The Main Thing in 30 Seconds” section, where we collected the main thoughts.
Cash register in law
As the law states, all individual entrepreneurs who sell goods or provide services for cash or by accepting payments through bank cards are required to have and use cash registers when making payments to clients. This rule applies mainly to those business representatives who conduct business with the public, since it is citizens who pay for goods and services using cash or bank cards.
The absence of a cash register for an entrepreneur is possible if he carries out financial transactions using non-cash transfers to the bank accounts of legal entities or other individual entrepreneurs.
Common mistakes in registering cash registers
Entering incorrect data when filling out an application or fiscalization is fraught with various failures and errors in the operation of the online cash register. Let's look at the most common of them.
Mismatch between registration data and actual settings
This problem arises if the information specified on the tax authority’s website does not match the settings in the cash register itself. This information is not synchronized with each other in any way, so you need to independently check for any discrepancies. For example, if the payment address in the cash register does not match the one stated on the department’s website, the device will work, but in violation of Federal Law No. 54.
Incorrect OFD
This often happens when the owner of a cash register transfers service to another fiscal data operator. If you replace the OFD on the inspection website, but leave it unchanged in the cash register itself, it will function in violation of the law, and the entrepreneur risks receiving a fine.
The deadline for recording registration data in the Federal Fund has been violated
It is recommended to write down the CCP registration number in the FN immediately after it is assigned. The registration report must be sent to the Federal Tax Service within a day after receiving the KKM RN. If you violate this deadline, you will have to register again.
Cash register is not registered with the specified tax system
There may be several reasons for this problem, for example, the user updated the cash register program and forgot to change it in the SNO settings. The most common is that the mode declared during registration does not correspond to what is specified in the device settings. If, when you try to print a receipt, the error “The cash register is not registered with the specified tax system” appears on the screen, you should check that the same mode is selected in the device parameters, in the nalog.ru account and in the cash register program.
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Requirements for cash register equipment
The law establishes a number of requirements that cash register machines must meet.
- all cash registers used in commercial activities must be registered with the tax office at the place of residence of the individual entrepreneur;
- Only those models of cash register equipment that are listed in the state register are suitable for use. You can make sure that a particular cash register is in the register in two ways: either by checking the holographic sticker with the necessary information when purchasing, or by independently studying the list of state registrations. register on the official website of the tax service.
Please note the file:
Attention! Each cash register machine prints receipts with certain details, depending on the type of activity. Therefore, before choosing one or another cash register, you need to make sure that it is suitable for the work of this individual entrepreneur.
Important! In addition to cash registers, there are check printing machines. These devices are not considered cash register equipment by tax authorities, since they do not have an EKLZ memory unit. Receipt printing machines are used in their work mainly by those entrepreneurs who work on UTII.
Introduction (installation and registration) of an individual entrepreneur’s online cash register: nuances
Installation of an online cash register by a business entity that must or wishes to use it requires:
1. Purchasing an online cash register, connecting the device to electrical networks, the Internet, placing it at cashiers’ workplaces.
2. Installation and configuration of cash register and, if necessary, merchandise accounting software.
3. Registration of an online cash register with the Federal Tax Service.
Read more about this procedure here.
4. If necessary, conduct training for employees.
The use of online cash registers and old-style cash registers is not too different. Customized online cash registers perform most of their unique functions without the participation of a cashier. However, it makes sense for store managers to inform employees that:
1. There is no need to generate a Z-report at the end of the shift, since it, like other payment data, is transmitted to the Federal Tax Service automatically via the Internet.
2. An electronic check must be sent to the buyer upon his first request, otherwise the Federal Tax Service will impose a fine if he refuses to do so:
- 2000 rub. for an official or individual entrepreneur;
- 10,000 rub. to an economic entity as a legal entity (Clause 6, Article 14.5 of the Code of Administrative Offenses of the Russian Federation).
Important! ConsultantPlus warns of a fine for a blank check (non-use of a cash register), for the use of a cash register that does not meet the established requirements, or for the use of a cash register in violation of the registration, re-registration and application procedure, as well as for failure to send (non-issuance) a cash register receipt to the buyer (client). To do this you need... See K+ for more details by getting a free trial access.
An important nuance: the fiscal drive in the online cash register needs to be changed (and at the same time register a new drive):
- Once every 3 years - to businesses on the simplified tax system, PSN, Unified Agricultural Tax and those that provide services (clause 6, article 4.1 of law 54-FZ);
- Once every 13 months - to all other sellers.
Where to buy a cash register
Cash register machines are not sold in regular stores. Their sales and servicing are carried out by special organizations that have passed the State Expert Commission on Cash Register. These companies sell cash registers both at their head offices and through an extensive retail network. At the same time, they sell not only new cash registers, but also used ones.
It should be noted that those cash register models that have already been in use must be deregistered with the tax office and have a new EKLZ unit.
Law on online cash registers: requirements for new devices
When using the old-style cash register, tax authorities had to carry out fiscalization of payment data by taking readings from the EKLZ directly on the taxpayer’s territory. In online cash registers, ECLZ has been replaced by a new technological component - a fiscal drive. It, in combination with additional computing and communication modules, makes the cash register adapted to meet the technical requirements for cash register functionality established by Art. 4.1 of Law 54-FZ in the current version. An online cash register with a fiscal drive can:
1. Send data on payments made at the checkout to the Federal Tax Service online through the mediation of fiscal data operators (FDOs).
2. Generate electronic versions of checks (legally identical to paper ones) and send them to clients by e-mail or in the form of SMS, also through the OFD.
Old-style CCTs were not adapted to perform a similar function. Buyers were only given a paper receipt.
3. Ensure the safety of payment data in the cash register memory during periods of lack of communication with the OFD.
In fact, payment data is stored in the memory of the fiscal drive. Note that cash registers with EKLZ performed, in principle, a similar function - but only for the purpose of saving payment data before fiscalization, which tax authorities carried out directly on the territory of the business entity.
4. Ensure encryption and the impossibility of unauthorized adjustment of records of payment transactions in the memory of the fiscal registrar.
It can be noted that in relation to the old-style cash register, the legislation put forward similar requirements. Both in ECLZ earlier and in fiscal drives today, reliable cryptographic algorithms are used that do not allow revenue indicators to be “twisted”.
Individual entrepreneur cash register under simplified tax system
An individual entrepreneur who has opted for a simplified taxation scheme when making cash payments to clients must have a cash register. In cases where the buyer or consumer of individual entrepreneur services makes payments through bank debit or credit cards, it is also necessary to issue cash receipts.
Exceptions:
- cash register equipment may not be used if an individual entrepreneur-"simplified" works only through non-cash bank transfers to the settlement accounts of legal entities and other individual entrepreneurs;
- an individual entrepreneur works in a remote or hard-to-reach area where the use of cash registers is impossible for some reason;
- When providing certain types of services to the population, there is a statutory right to replace cash receipts with the issuance of strict reporting forms.
What is an online cash register and how does it work?
The new type of cash register differs from cash registers with EKLZ in that all fiscal documents are not only stored inside the device, but are also transferred to cloud storage via the World Wide Web. Online cash registers connect to the Internet via a wired network or Wi-Fi, as well as using mobile networks. Any check is sent to the network immediately after it has been punched. The same applies to other documents: shift closure reports, cash reports, and so on.
Individual entrepreneur cash register for UTII
Those individual entrepreneurs who have switched to UTII have the right not to use a cash register. Instead, if the buyer or consumer of services requests, he must be issued either a strict reporting form, or a sales receipt, or a receipt. Moreover, each of these documents must contain strictly established information:
- the name of the document itself - receipt, BSO or sales receipt;
- basic data: serial number and date of issue of the document to the client, initials of the individual entrepreneur; his TIN;
- name of goods and services and their quantity;
- full payment amount;
- required: position and full name of the employee who issued the document with his signature.
Many individual entrepreneurs located on UTII use the check printing machines already mentioned above to print such documents. Since they do not need to be registered with the tax authorities, this is especially convenient for entrepreneurs who are on UTII.
Attention! Even in cases where the use of cash register equipment is not a legal obligation of an entrepreneur, he can acquire it on a voluntary basis, for example, to control sellers. In this case, there is no need to register the cash register with the tax office.
Who is a fiscal data operator?
There is a misconception that fiscal documents are transferred to the Federal Tax Service. In fact, this is not so: all information is stored on the server of a third party - the fiscal data operator. It is he who receives, processes and stores checks/reports. And they are transferred to the tax inspector upon request.
If a Federal Tax Service employee wants to check the activities of an entrepreneur, he requests the necessary information from the fiscal data operator. This gives the business an advantage: now the inspector will not come directly to the store with a scheduled inspection, but will do everything remotely.
Simplified entrepreneurs can choose any operator from the register on the tax website. The cost of services is the same everywhere – 3,000 rubles per year. In your personal account on the OFD website, you need to enter information about the cash register, information about the individual entrepreneur or legal entity, as well as the individual cash register number assigned by the tax service. After fiscalization, the device will be ready for use.
OFD register
Note: according to the law on mandatory labeling, online cash registers will transmit information about identification codes to the fiscal data operator. In addition, an additional detail will appear on the receipt - a marking code. To comply with the requirements of the law, the cash register must have the format of fiscal documents, version FFD 1.05 and higher.
General exceptions
Regardless of what taxation system an individual entrepreneur is in, in some cases he has the right not to use cash registers. For example, the use of a cash register is not necessary if the entrepreneur is engaged in :
- sale of periodical printed products: magazines and newspapers;
- sale of travel cards and coupons for public transport;
- sale of lottery tickets;
- sale of securities;
- retail sale of soft drinks on tap and ice cream;
- sale of religious items;
.
In these and a number of other cases, specified in detail in the law of the Russian Federation, entrepreneurs have the right not to use cash register equipment.
What is a fiscal accumulator?
FN is an electronic device that performs the following functions:
- data storage. All fiscal documents are stored in the internal memory of the drive for a certain time. It depends on the taxation regime and the type of financial fund;
- data encryption. Now information is encoded using advanced cryptographic methods. It became impossible to fake, erase or correct anything;
- marks each fiscal document with an electronic signature. This applies to cash receipts, shift opening and closing reports and other reports;
- saves data if there is no Internet connection. If the network is lost, fiscal documents remain in the device’s memory for 30 days. When the connection appears, the data flies to the cloud. If the problem is not resolved after 30 days, the drive is blocked.
Physically, the drive is an electronic chip in a sealed case. It connects to the online cash register using special connectors. In this regard, one can note a big advantage compared to EKLZ: FN can be replaced independently, without resorting to the services of specialized central repair centers . I opened the lid, removed the old device and installed the new one. No more difficult than changing the SIM card in a mobile phone.
Fiscal drives vary in manufacturer, price and service life. There are devices designed for 13, 15 and 36 months of operation. Not all types of FN are suitable for entrepreneurs using the simplified taxation system. We will consider this issue in more detail below.
Table of application of cash registers depending on the taxation system
| Tax system | Kind of activity | KKM is required | BSO can be issued | You can issue a sales receipt or |
| BASIC | Trade and other | + | ||
| Providing services to the public | + | |||
| simplified tax system | Trade and other | + | ||
| Providing services to the public | + | |||
| Unified agricultural tax | Trade and other | + | ||
| Providing services to the public | + | |||
| UTII | Trade and other | + | ||
| Providing services to the public | + | |||
| PSN | Trade and other | + | ||
| Providing services to the public | + |
Who may not use CCP in 2022
Article 2 of Federal Law No. 54 of May 22, 2003 sets out in detail who may not use CCP. Online cash registers are not used by credit institutions. They are also not needed for sales:
- newspapers and magazines on paper, as well as related products in newsstands, provided that the share of the corresponding printed products in the total turnover is at least 50%;
- valuable papers;
- products at retail markets, fairs, and exhibition complexes (with the exception of non-food products approved by Decree of the Government of the Russian Federation dated April 14, 2017 No. 698-r, which indicates who is obliged to use CCP);
- food and non-food products “for distribution” outside a stationary retail chain (except for those marked with Data Matrix codes and requiring special storage conditions);
- ice cream, soft drinks, milk, bottled drinking water;
- kvass, milk, vegetable oil, live fish, kerosene from tank trucks;
- vegetables are piled up seasonally;
- products of folk arts and crafts by the manufacturer himself;
- shoe covers retail.
Is it necessary to use CCP when providing services? In some cases, individual entrepreneurs and organizations are exempt from the obligation to install an online cash register. So, it is not needed when providing services for:
- painting and shoe repair, making keys and metal haberdashery;
- looking after the elderly, disabled, children;
- acceptance of glass containers and waste materials from the population (except for scrap metal, precious stones and metal);
- providing meals to students and employees of educational organizations during training sessions;
- carrying luggage (by porters) at railway, bus, air terminals, air, sea, and river ports;
- plowing gardens and sawing firewood.
If an individual entrepreneur rents out residential premises that he owns, he can work without using a cash register. It is also not used by self-employed people.
Pharmacy kiosks that are located in paramedic and paramedic-midwife stations located in rural areas may also not use the new type of cash register. The same applies to separate divisions of medical organizations (outpatient clinics, general medical practice centers and the like), which are located in rural areas where there are no pharmacies. We list when it is not yet necessary to use CCT:
- when providing services for religious rites and ceremonies;
- sales of religious objects and related literature in churches, temples and other specialized places;
- non-cash payments between individual entrepreneurs and/or organizations without presentation of electronic means of payment;
- provision of services for the operation of parking lots located on public roads of regional and local significance, land plots owned by constituent entities of the Russian Federation, municipalities (subject to the transfer of funds after each settlement to a settlement account opened in the territorial body of the Federal Treasury within five working days from the date of their receipt);
- making settlements with clients through insurance agents who are not registered as individual entrepreneurs and legal entities (in this case, the insurer uses cash registers when transferring funds to it by employees, sends an electronic check to the policyholder).
The online cash register does not need to be used by state and municipal libraries, individual entrepreneurs when selling entrance tickets and subscriptions to state and municipal theaters by hand or from a tray. KKM is not used when making calculations:
- partnerships of real estate owners, housing, housing construction and other specialized consumer cooperatives for the provision of services to their members within the framework of statutory activities, as well as when accepting payments for residential premises and housing and communal services;
- educational organizations when providing services to the population within their field of activity;
- physical culture and sports institutions when providing services to the population in the field of physical culture and sports;
- houses and palaces of culture, folk art, clubs, cultural development centers in the provision of leisure services.
The described standards do not apply to cash and non-cash payments with presentation of an electronic means of payment in direct interaction with clients.
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Why isn't self-employment suitable for everyone?
It is logical to assume that individual entrepreneurs who must install cash register systems will think about moving into the category of self-employed. After all, they don’t need a cash register, and they pay taxes at preferential rates. Unfortunately, this option is not suitable for everyone. Despite the similarity of the activities of these two categories of taxpayers, self-employment entails a lot of restrictions:
- you cannot engage in activities that require a license (the owner of a travel agency, a medical worker, and so on will not be able to become self-employed);
- you cannot engage in activities that require a license (the owner of a travel agency, a medical worker, and so on will not be able to become self-employed);
- it will not be possible to sell excisable and marked goods;
- you will have to work alone (you cannot hire employees);
- it is prohibited to resell goods (a self-employed person can only sell products of his own making);
- The annual income limit has been set at 2.4 million rubles.
When should you buy a cash register?
If you are a “newly-minted” entrepreneur, you will have to install a cash register before your first sale.
“Experienced” individual entrepreneurs should think about purchasing a cash register now. July is just around the corner, so you need to prepare in advance. Otherwise - suspension of activity until the device is installed, or a fine if payments are still made, but without a cash register. Buying an online cash register is only half the battle. It still needs to be registered with the tax office, installed, configured, and staff trained. All this extra time.
Which online cash register to choose?
When choosing a cash register for an individual entrepreneur without employees, focus on the specifics of the business, working conditions and your own wallet. The main requirements that the law imposes on online cash registers:
- the model is included in the CCP register;
- the presence of a fiscal accumulator included in the register of the Federal Fund;
- the ability to accept payments in cash and non-cash (card payments are required to be accepted by enterprises with annual revenues of 20 million rubles or more), issuing paper electronic checks;
- the contents of the check comply with legal requirements (printing of nomenclature, “product code” for sales of labeled products, and so on) - a detailed list of mandatory details can be found in Article 4.7 of Law No. 54 on the use of cash register systems;
- the cash register is registered with the tax office;
- OFD services are connected.
Almost everyone has switched to electronic document management. In this regard, the acquisition of a qualified EPC becomes mandatory.
Small businesses are unlikely to need a POS system. Therefore, individual entrepreneurs who are deferred have only three options:
| Autonomous push-button devices Perhaps their only advantage is their affordable price. The functionality is very limited. Autonomous push-button cash registers are suitable for enterprises with a small range of products (up to 50 items). Without modernization, they do not work with labeled goods. Price: 5,000 - 12,000 rub. Go to catalog |
| Fiscal registrar In appearance it resembles a cash receipt printer, but a fiscal drive is installed inside. Does not work autonomously, requires connection to a PC. Does not have a keyboard or display. Purchasing a fiscal registrar may be beneficial where there is already a computer with an installed commodity accounting system. Otherwise, the costs of automation will be considerable. Price: 8,000 - 30,000 rub. Go to catalog |
| Smart terminal The most popular type of online cash register. Suitable for almost everyone. Equipped with a large touch screen and a built-in receipt printer. Most smart terminals are based on the Android OS. Therefore, the principle of operation is similar to using a regular tablet. Price: 9,000 - 25,000 rub. Go to catalog |
Go to the online cash register catalog
If you work on the road, you will need a compact and lightweight cash register, “powered” by a built-in battery. At the same time, it is better that it connects to the mobile Internet, this will allow you to fully carry out calculations outside the Wi-Fi zone.
If you accept bank cards for payment, choose models with built-in acquiring. Or you will have to buy additional equipment in the form of a POS terminal.
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Online cash register for dummies
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