Law on online cash registers from 2022

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November 15, 2021

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In 2022, legislative changes came into force that relate to the use of cash register equipment in the Russian Federation. Now the cash register is taking on a more modern look, and as a result of the upgrade it has become more efficient, bringing useful features to business owners.

The main innovation of the cash reform is the so-called online cash registers; since 2022, the law has been in force throughout the Russian Federation. The transfer of all entrepreneurs to new cash desks should take no more than one year. In 2022, almost all retail outlets and service industries where mutual settlements are carried out with individuals must switch to a new cash system, and the effective use of the latest technologies will allow entrepreneurs to achieve maximum results.

Online cash registers - what is it?

At its core, an online cash register is a special device with the help of which information about the receipt of cash proceeds is recorded on fiscal media, as well as with access to the Internet.

In order to transfer information about punched checks to a special website. The business entity itself, the tax authorities, and the buyer or customer have access to it.

Therefore, enterprises and individual entrepreneurs must necessarily draw up agreements with the fiscal data operator (FDO), which professionally stores information from online cash registers and, if necessary, transfers the information it has to the tax authorities.

Like the previous generation of cash registers, the online cash register has a serial number located on the outer body of the machine, a means for printing control receipts (except for some online cash registers intended for trading via the Internet), and a clock mechanism for recording the time of the transaction.

The main purpose of introducing new cash registers was to establish complete control by the Federal Tax Service over all income received by taxpayers to verify the correctness of calculation of mandatory payments to the budget.

Legislation requires that an online cash register receipt contain a number of mandatory elements:

First of all, these include the name of the product (service, work).
Quantitative measurement.
Price and purchase amount.
There is also a QR code with which you can check the validity of the check on the tax website.

Attention!
The buyer may also ask to receive a copy of the receipt electronically via email. This is the main difference between online cash registers and previous generation machines. In connection with these, the use of old cash registers is prohibited from the second half of 2022, and registration is not carried out after January 2022.

Business entities can modernize old cash registers by installing special devices for connecting to the Internet. However, it must be taken into account that not all devices can undergo modernization, and its cost may not be much less than a new cash register.

See How to register an online cash register with the Federal Tax Service and the OFD.

Results

Modern cash registers (online cash registers), in addition to recording revenue and printing receipts, must have additional functions: save, encrypt and transmit fiscal information in real time through a special operator to the tax office, as well as send electronic receipts to customers.

The widespread introduction of modern cash registers is aimed at increasing tax transparency, increasing the efficiency of state control of cash turnover and the legality of using funds, as well as protecting consumer rights (the buyer no longer needs to store paper receipts to make claims).
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Who should use online cash registers from 2017

Since 2016, new cash registers could be used by any business entity on a voluntary basis. The new law determines who uses online cash registers from 2022. The deadlines for the transition of existing companies, as well as for new companies - when opening an LLC or registering an individual entrepreneur - have been agreed upon.

The rules established a transition period during which companies and individual entrepreneurs could switch to the new rules gradually. During this period, it was possible to use EKLZ, but registering cash registers with them and renewing their validity was already prohibited.

From the second half of the year, all taxpayers under the general and simplified taxation systems must use only online cash registers when accounting for cash income. This is primarily due to the fact that they keep records of actual income for tax purposes.

Attention! New changes in legislation have determined the obligation of alcohol sellers to purchase new devices from March 31, 2017. The same law first determined the obligation to install online cash registers for individual entrepreneurs on UTII and for companies on UTII. However, in a subsequent clarification, the deadlines for holders and applicators of the patent were postponed.

Who should switch to the new CCP from 2018

From the 2nd half of 2022, an online cash register will become necessary for individual entrepreneurs with a patent and entities that use the imputed tax system. This category of business entities is currently exempt from using online cash registers, due to the fact that their taxation is not based on actual income. Therefore, the regulatory authorities have given them some relief for now.

But from the 2nd half of 2022, all business entities will have to use online cash registers, not only those who are on the simplified taxation system and the general OSNO taxation system.

Attention, changes! On November 22, 2022, amendments were made to the law according to which the need to use cash registers for these categories of business is postponed from July 1, 2022 to July 1, 2019. Those. The obligation to install online cash registers was delayed for a year.

New sanctions and fines

From February 1, 2022, fines will increase and the methodology for calculating them will change. Fines will be calculated depending on the size of the operation that will be carried out with violations.

Violation	Executive	IP	Entity
Using a cash register that does not meet the requirements (without a fiscal drive or not properly registered)	Warning from the tax office or 1500 – 3000 rubles	Warning from the tax office or 1500 – 3000 rubles	Warning from the tax office or 5,000 – 10,000 rubles
Violation of deadlines or refusal to provide documents at the request of the Federal Tax Service	Warning from the tax office or 1500 – 3000 rubles	Warning from the tax office or 1500 – 3000 rubles	Warning from the tax office or 5,000 – 10,000 rubles
Refusal to provide a check online (if the buyer provides details) or on paper	Warning from the tax office or 2000 rubles	Warning from the tax office or 2000 rubles	Warning from the tax office or 10,000 rubles
First violation of selling goods or providing services without using a cash register	25-50% of the sale amount, not less than 10,000 rubles	25-50% of the sale amount, not less than 10,000 rubles	75-100% of the sale amount, not less than 30,000 rubles
Re-sale without cash register	Disqualification for 1-2 years	Stopping activities for 90 calendar days	Stopping activities for 90 calendar days

In what case can you not use online cash registers?

The legislation defines a list of companies and entrepreneurs who, even from the 2nd half of 2022, have the right not to use online cash registers.
These include:

Entities involved in the sale of goods from vehicles.
Entities involved in the sale of goods in unorganized and unequipped markets and fairs.
Selling goods from tank trucks.
Selling magazines and newspapers at kiosks.
Selling ice cream and drinks in unequipped kiosks.
Subjects repairing shoes.
Entities that repair and manufacture keys, etc.
Renting premises owned by individual entrepreneurs.
Pharmacy points located in rural clinics and paramedic stations.
Enterprises and individual entrepreneurs whose economic activities are carried out in remote areas and localities. The list of such territories is determined by federal legislation.

Do I need a cash register for individual entrepreneurs and who can work without it?

The list of those who are allowed to work without a cash register is given in Article 2 of Article 54-FZ. Here are some examples of when you can skip the checkout.

If an entrepreneur cooperates only with an individual entrepreneur or LLC, and receives money to a current account or through a bank. Or if an entrepreneur sells retail, but the client pays directly through the bank.
Sale of newspapers, securities and travel passes.
Sale of non-alcoholic drinks on tap, as well as milk, kvass and butter from barrels.
Trading at markets, fairs, exhibitions, as well as trading from carts, trays or baskets. But a cash register is still needed when selling some goods, for example, clothing, leather or furniture.
Some services: shoe repair, canteens in educational institutions, nannies and caregivers.
Individual entrepreneurs do not need an online cash register when renting out their home.

Exceptions do not apply to sellers of excisable goods: alcohol, cigarettes, precious metals.

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Benefits when using new cash registers

Legislative bodies are currently considering a draft act, according to which entities using UTII and PSN will be able to receive a tax deduction in the amount of 18,000 rubles if they purchase a cash register with an Internet connection and use it.

This tax reduction can be made upon the purchase of each new device. It is assumed that the date of purchase of the online cash register should be no earlier than 2022.

The draft provides for the possibility of transferring unused deductions, in whole or in part, to subsequent tax periods.

Important! There is a limitation according to which the deduction can only be used once for a given car. Therefore, the transition from UTII to PSN and back will not allow you to use this benefit a second time.

Currently, dissatisfaction among subjects on the simplified tax system is growing, as they also want to receive this benefit. However, until now the rules establishing the possibility of using benefits when purchasing online cash registers remain only drafts.

Cost of switching to new cash registers

The law requires the use of devices that send data to the Federal Tax Service. It is now prohibited to use old cash registers with ECLZ. All entities before the beginning of the 2nd half of 2022 were required to either purchase new devices or carry out the modernization procedure.

In the second case, equipment manufacturers have released kits that allow you to convert the device from using ECLZ to installing a fiscal drive. The price of the modernization kit, based on the cash register model, varies from 7 to 16 thousand rubles.

The modernization process usually includes the installation of a fiscal storage device and equipment for connecting to the Internet. When choosing this approach, it is necessary to analyze how many products will be in the product range, as well as what the number of operations will be.

If a significant amount of these indicators is expected, then it is more advisable to purchase a new cash register designed to work with a large list of goods.

Device brand	Area of use	Estimated price
"Atol 30F"	It is best used in small organizations, with a small number of goods and customers	RUB 20,200
"Viki Print 57 F"	Recommended for small retail outlets. Can work with the EGAIS system	20300 rub.
"Atol 11F"	This device is best used in small organizations with a small number of customers. Maintains connection with the EGAIS system.	24200 rub.
"Viki Print 80 Plus F"	The cash register for medium and large retail outlets has a large number of additional functions - for example, it can automatically cut off receipts. Supports work with the EGAIS system.	32000 rub.
"Atol 55F"	A cash register with many additional functions - it can cut receipts, it can be connected to a cash drawer, etc. It is recommended for use in large outlets with a large daily turnover. Can work with the EGAIS system.	RUR 30,700
"Atol FPrint-22PTK"	Cash register with many additional functions. For medium and large stores. Supports work with EGAIS.	32900 rub.
"Atol 90F"	You can connect a battery to this device, which will allow you to operate autonomously for up to 20 hours. The cash register can be used for delivery trade. Supports work with EGAIS.	18000 rub.
"Evotor ST2F"	The device is recommended for use in small shops, catering establishments, hairdressing salons, etc. It is equipped with a touch screen, an Android system, and a program for maintaining inventory records.	28000 rub.
"SHTRIX-ON-LINE"	Recommended for small stores with a limited number of products.	22000 rub.
"SHTRIKH-M-01F"	Recommended for large stores, has a large number of additional functions, and can be connected to a point-of-sale terminal.	30400 rub.
"KKM Elwes-MF"	Recommended for small retail outlets. Thanks to the presence of a battery, it can be used for remote and delivery trade.	19900 rub.
"ATOL 42 FS"	Cash register for online stores without a mechanism for printing paper receipts	19000 rub.
"ModuleKassa"	A device that supports both full integration with an online store and the ability to punch simple checks. The device has a display, a battery with up to 24 hours of operation, and an Android system.	28500 rub.
"Dreamkas-F"	A device that can be connected to an online store and also used to punch simple checks. It is possible to connect a terminal for card payments, a scanner, and a cash drawer.	20,000 rub.

The principle of operation of new cash registers

The operating principle of an online cash register differs little from the process of using any cash register. But in addition to the usual functions of accounting and printing a fiscal receipt, the device is capable of generating information about completed transactions for the tax office, accumulating, encrypting and sending through the OFD.

After receiving the response message, the check is punched.

It is worth noting that fiscal checks are also modified according to the law on cash register systems.

Now they will contain a larger number of details: the serial number of the Federal Tax Code, the taxation system of this trade organization, the rate and amount of VAT, the list and quantity of goods, the cost per unit. It will be reflected which form of payment is chosen: cash or non-cash. This means the online cash register is working correctly.

If the buyer wants to receive an electronic check, then the client’s phone number or email address is also indicated as a detail of fiscal documentation.

Buy online cash register

Sources:

https://onlain-kassy.ru/oborudovanie/kkt/skolko-stoit.html
https://Online-kassa.ru/kupit/cat/kassy/
https://balashiha.digitalserv.ru/kupit-kassu-onlajn-dlya-ip/
https://balashiha.digitalserv.ru/onlain-kassy/

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Cash desk service procedure

The new act on cash registers abolished the obligation to periodically check and service new devices in specialized workshops.

After purchasing an online cash register, the owner himself makes the decision to call a specialist for the purpose of carrying out preventive maintenance or carrying out repairs. It is expected that such functions will continue to be performed by maintenance centers.

Also, the new law abolished the obligation for centers to register with the Federal Tax Service when performing repair or maintenance work on cash registers. It is planned that thanks to this, new specialists and companies will come to the industry.

Due to the abolition of mandatory maintenance, CCP owners now have the opportunity to choose:

Sign a long-term contract with the service center;
Involve center specialists only if a cash register malfunction occurs;
Hire craftsmen who do not work in cash register service centers, but have all the necessary knowledge to repair a cash register;
If the company has a lot of new devices, then you can add a separate specialist to your staff who will repair and maintain cash registers.

Features of cash discipline

Before the introduction of online cash registers, the cashier was responsible for preparing documents KM-1 - KM-9, including:

Certificate of return of funds to the buyer (KM-3);
Magazine for cashier-operator (KM-4).

Now reports similar to these are generated automatically thanks to the transfer of information to the Federal Tax Service. Therefore, the use of such forms is not necessary. However, organizations and entrepreneurs can apply them on their own initiative, indicating this in internal administrative local acts.

Another key document when using previous generation devices was the Z-report. It had to be removed at the end of the working day, and based on its data, entries should be made in the cashier’s journal.

Attention! Now the Z-report has been replaced by another document - the “Shift Closing Report”, which is generated at the end of the working day, or with the transfer of a shift from one cashier to another.

Its main feature is that, like checks, it is also automatically sent to the Federal Tax Service. At the same time, the new report includes all information about the movement of money during the day: payments in cash, cards, returns for each type of payment, partial prepayment, etc.

How much is it?

The minimum cost of the new procedure for using cash registers will be no more than 25 thousand rubles. It includes the purchase of a new cash register with a fiscal drive with a fiscal key key validity period of at least 36 months, services of a fiscal data operator and services of a telecom operator.

Annual costs in the next two years may amount to no more than 4 thousand rubles, including the services of a fiscal data operator and telecom operator services.

According to the estimates of cash register manufacturers, the cost of modernizing a cash register currently used will be about 4-6 thousand rubles.

The costs of purchasing a cash register (up to 18,000 rubles per cash register) can be taken into account in expenses, including when applying the simplified tax system.

Features of using online cash registers for online stores

The main reason why online cash registers were introduced is to control the functioning of online stores.

Until this moment, entrepreneurs opened websites for the sale of goods and services, and accepted payments by electronic money. Entering online wallets, such income was difficult to track and oblige taxpayers to pay tax on it.

Now an online store is required to use a cash register when selling any type of goods. An online cash register for an online store must send the purchase receipt to the client by email exactly on time after receipt of payment.

Attention! There is one exception to this rule - if payment is made by receipt or invoice and goes directly to the bank account of a company or entrepreneur, there is no need to use a new cash register to record this sale.

The Federal Tax Service also clarified by its order that the deferment for entrepreneurs and companies applying imputation or a patent also applies to online stores. This means that if a business entity by law has the right not to use a new type of cash register now, but is obliged to do so only from the 2nd quarter of 2018, this also applies to online commerce.

The obligation to use an online cash register, as well as send a check by email, applies not only to payments by bank cards, but also to all types of electronic money.

For a device that is used in online stores, there is one feature - if payment is made electronically, then there is no need to issue a paper check, you only need to send an electronic one. Until recently, only one device of this kind was offered - ATOL 42 FS.

Now manufacturers of cash register equipment are moving in several directions:

An attempt to integrate existing online cash registers with websites using third-party programs. There are currently few such solutions;
Specialized cash desks for Bitrix - connect to the server on which the online store is hosted;
Devices capable of both punching checks when accepting cash and working with an online store only in electronic format.

Attention! The check that the cash desk sends to the online buyer is no different from a simple check and contains all the same details. If a store delivers goods by courier and receives payment in cash, it must have a portable cash register with it in order to immediately punch the receipt. In such a situation, it is beneficial to have a machine that can handle both paper checks and online payments.

How do online cash register systems work?

The new law establishes the following operating principle of cash register equipment:

You buy a cash register or upgrade an existing one. The main difference from old cash registers is the presence of a memory block in it, which is called a fiscal drive. It is encrypted and data about all operations carried out through this device is recorded on it. The second difference is the interface for transmitting information over the Internet.
Each operation involving the issuance of a check (whether electronic or paper) will be recorded in the memory of the fiscal drive and sent through the network to fiscal data operators (FDO), who check the correctness of the data and confirm their receipt, returning transaction accounting data for the buyer and the check. If there is no connection to the network, then only a memory entry is made, and online checks are carried out when the connection is restored.
Next, the OFD transmits the data directly to the tax office, which records transactions in an automated mode.
The buyer can check at any time whether a tax transaction has been registered and carried out using a unique transaction number or QR code. If there is no transaction, then a complaint can be filed with the Federal Tax Service.