New procedure for using CCP. What will change? Disposal of cash registers

The fiscal drive has a validity period for the fiscal attribute key. On at the moment There are fiscal drives on the market with validity periods of 13, 15 and 36 months.

The validity period of the fiscal attribute key begins from the moment of fiscalization of the fiscal drive (please note: the moment of fiscalization of the fiscal drive and the date of registration of the cash register may differ - the online cash register may be registered later than fiscalized)

To replace the fiscal drive (FN) after the expiration date, you will need:

1. Electronic digital signature key for signing an application for re-registration of the cash register in personal account taxpayer on the Federal Tax Service website;

1. Transfer all fiscal documents to the OFD.

Before you carry out the procedure for replacing the fiscal drive, you must transfer all accumulated fiscal documents to the OFD - provide your cash desk with Internet access and wait until the transfer is completed (online cash registers transfer fiscal documents according to their own algorithms, which you cannot influence. You cannot initiate the transfer yourself. In case of difficulties with transferring all fiscal documents to the OFD, please contact the documentation for the cash register or technical support from the manufacturer of your cash register).

If you do not like the current OFD, you can replace it during the process of re-registration of the cash register. In this case, as a rule, you can activate the “trial” period of the OFD operation and pay for the Agreement with the OFD after the re-registration of the cash register.

2. Close the archive of the fiscal drive.

After transferring all fiscal documents, you can close the FN archive. As a rule, the corresponding menu item is located in the subsection of FN reports or settings of FN and OFD. Details of the procedure for closing the FN archive vary depending on the cash register model/ software- it’s better to look at them in the documentation for your online cash register. If the key for the fiscal attribute of the fiscal drive has expired and you cannot close the archive, set the cash register clock to 23:55 of the last shift (can be viewed in the OFD or the last fiscal document) and repeat closing the archive.

It is advisable to replace the FN as planned while the online cash register is still working and the FN is not blocked. If the FN is already blocked, you will need to change the time to the end of the day of the last shift, while in some online cash registers, changing the clock is only possible through the procedure of clock failure - you need to disassemble the case and remove the real-time clock battery for a while.

What if it breaks?

It won’t break down, because as part of the cash register maintenance service, our specialists regularly visit you to check the serviceability of the devices.
if an accident occurs, we will promptly repair your cash register

Service cost:
7,500 rub.

3. Update the cash register software to use FFD 1.05.

Many online cash registers in 2017 were fiscalized using the very first fiscal data format, FFD 1.0. This format is valid for use until the end of 2018, and starting from 01/01/2019, FFD 1.05 or older must be used. If your cash register software was not updated in 2017, you need to update the software to the latest version.

When updating the software, all cash register settings may be erased - name legal entity, TIN, serial and registration numbers of the cash register, security codes, etc. Before updating the cash register software, it is necessary to print all diagnostic checks and save all settings for later restoration.

4. Replacing the old fiscal drive with a new one.

The location of the fiscal drive varies at different cash registers - look at the information on the corresponding brand of online cash register. Standardly, the compartment for the fiscal drive is secured with a lid on screws or latches, which are accessible at the bottom of the cash register or fiscal recorder, however, there are variations: in Evotor cash registers, the fiscal drive storage compartment is located in the container for the receipt tape, in Elwes or Mercury 185F cash registers for replacement FN requires opening the device in violation of the warranty seals (if any).

Don’t forget: you need to change the fiscal drive not “to any one”, but according to the requirements of 54-FZ. You can read more about choosing a fiscal drive in the article “choosing between a fiscal drive for 13 and 36 months.”

5. At the online cash register, register the cash register with a new fiscal drive.

Find the “re-registration” section in the cash register menu or the fiscal registrar management system and re-register the cash register in connection with replacing the FN. In some cases, you will need to re-enter all information about the company, but more often the program will automatically pick up the previously entered information about the company and offer to activate a new fiscal drive.

Please note: it is necessary to fiscalize the cash register (if the program asks) under FFD 1.05. In some situations, the cash register does not indicate the version of the FDF used anywhere - it is necessary to check with the manufacturer whether such an online cash register will be fiscalized under FDF 1.05. As a last resort, you can carry out fiscalization in the FFD 1.0 format and at the end of the year re-register under the 1.05 format without replacing the FN.

6. In the taxpayer’s personal account, re-register the cash register in connection with replacing the fiscal storage device.

In your personal account on the Federal Tax Service website, you will need to indicate the reason for re-registration “in connection with the replacement of the Federal Tax Service.” The detailed procedure for re-registration in the taxpayer’s personal account in connection with the replacement of the fiscal drive is described in the article “Instructions for the stages of re-registration of a cash register with the Federal Tax Service”.

To re-register with the Federal Tax Service, you will need a valid electronic signature. Since re-registration in the Personal Account of the Federal Tax Service must be carried out no later than one business day after the replacement of the Federal Tax Service, it is necessary to ensure that you have a valid electronic signature in advance.

You can order a replacement fiscal drive in Moscow from our company by phone: 8-800-555-19-83 - the cost of the turnkey service is 4000 rubles. (deadline 1 day) or 8000 rub. (completion time 4 hours). The cost of the fiscal storage device is paid separately.

Material softbalance.ru (Softbalance Group of Companies)

On July 1, 2017, the Federal Tax Service will unilaterally deregister all cash registers with EKLZ. This was stated in the letter of the Federal Tax Service No. ED-4-20/11625@ dated June 19, 2017.

“According to paragraph 3 of Article 7 of Federal Law No. 290-FZ, cash register equipment that meets the requirements of Federal Law No. 54-FZ (as amended, before the date of entry into force of Federal Law No. 290-FZ) (hereinafter referred to as cash register equipment that does not comply requirements of Federal Law No. 290-FZ) registered with the tax authorities before 02/01/2017, is deregistered in the manner established by Federal Law No. 54-FZ (as amended in force before the entry into force of Federal Law No. 290-FZ) and adopted in accordance with regulatory legal acts, until 07/01/2017.

At the same time, cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is subject to deregistration by the tax authority unilaterally without the user’s application to deregister the cash register equipment from July 1, 2017.”

What does this mean for box office owners and will they be able to continue operating?

“It should be taken into account that if cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ is deregistered by tax authorities unilaterally after 07/01/2017, and due to the inability to use cash register equipment according to the new procedure, in the presence of circumstances specified in the letter of the Ministry of Finance Russian Federation dated 05/30/2017 No. 03-01-15/33121, such a device is used for issuing to the buyer (client) at on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client), then these organizations and individual entrepreneurs will not be held administratively liable.”

Cash register owners are responsible for submitting fiscal reports to the tax authorities:

“At the same time, the tax authorities inform such users of cash register equipment about the need to submit to the tax authorities after 07/01/2017 the readings of control and summing cash counters taken from cash register equipment that does not comply with the requirements of Federal Law No. 290-FZ, until its modernization is carried out»

Removing a cash register from registration is a regulated procedure, the procedure of which may change according to the internal rules of the regional divisions of the Federal Tax Service. But its main stages, as a rule, consist of:

Preparation of packages of accompanying documents:

• registration card issued when registering a cash register;
• journal of the cashier-operator (form KM-4);
• cash register passport and EKLZ passport;
• employee call log maintenance;

Preparation of fiscal reports and acts based on the results of CCP work from a central service center employee:

• act on taking device meter readings (form KM-2);
• a receipt with a fiscal report for the entire period of operation of the cash register;
• 1 check report for each of 3 recent years cash desk operations;
• receipt confirming the closure of the device’s memory archive;
• act of transferring a memory block for storage.

At the same time, the tax inspector checks the data in the cashier-operator’s journal with the data of fiscal reports received from the cash register. According to the rules, the fiscal reports themselves are taken by a Federal Tax Service employee from a special utility using the tax inspector’s password. But, as a rule, in many regions this operation is performed for them by central service center employees. And only after checking all the documents, the cash register is deregistered from the Federal Tax Service database, about which the relevant documents are issued and entries are made in the cash register passport.

The enterprise is obliged to keep documents on the cash register and EKLZ for 5 years and provide them upon request of the inspection authorities.

The release of the Federal Tax Service letter No. ED-4-20/11625@ dated June 19, 2017 raises many questions.

1. If a cash register with EKLZ continues to operate after 07/01/17 and until the moment of modernization (replacement), then when should fiscal reports be taken from it?

Let us remind you that fiscal reports must correspond to the cashier-operator’s journal entries and reflect all transactions performed at the cash register, otherwise the tax inspector simply will not be able to check them. But from 07/01/17 old order work with cash register equipment is canceled (including the requirements for filling out the log). According to the letter of the Federal Tax Service No. ED-4-20/11625@ dated 06/19/2017, after 07/01/17 such a device is used to issue to the buyer (client) on paper confirmation of the fact of settlement between an organization or individual entrepreneur and the buyer (client), i.e. e. in sales receipt printer mode. If you stop filling out the cash book from 07/01/17, and remove fiscal reports and submit them later, how will the inspector accept them?

We advise you to continue to perform all operations at the checkout after 07/01/17 normal mode. And keep the cash register as usual. And immediately before modernizing or replacing the cash register, remove fiscal reports.

2. Closing the EKLZ archive will lead to blocking of the cash register. How to avoid this?

The operation of closing the EKLZ and its transfer for storage is mandatory when deregistering a cash register. But after this, in order to continue working at the checkout, you need to install and activate a new ECLZ or disable the mode of its use. Therefore, in order to continue working at the checkout, as recommended by the Federal Tax Service, it is better not to touch the EKLZ archive and close it along with the removal of fiscal reports before switching to work according to the new rules.

3. How much time is given to an enterprise to submit fiscal reports to the Federal Tax Service on the deregistration of cash registers?

This period is not recorded anywhere. It is logical that while the cash register continues to be used in receipt printer mode until a new cash register is received or the old one is modernized, it is difficult to perform operations to close the EKLZ archive, and therefore to submit fiscal reports too. Therefore, in the presence of circumstances specified in the letter of the Ministry of Finance of the Russian Federation dated May 30, 2017 No. 03-01-15/33121, the period of use old cash register and delivery of reports on it can be comparable. At the same time, when submitting reports after 07/01/2017, we recommend that when visiting the tax office you have with you documents confirming your integrity (a contract for the supply of financial tax and payment order about its payment with a date before 07/01/2017).

4. What fine is provided for failure to provide fiscal reports after the cash register has been unilaterally deregistered by the Federal Tax Service?

There are no penalties for such a violation. However, those documents that the tax inspector issues when deregistering a cash register may be requested by the Federal Tax Service during scheduled and unscheduled (counter) inspections. Therefore, we recommend that you complete all operations to deregister a cash register in full.

5. What to do if the Federal Tax Service deregisters the cash register according to its database on 07/01/2017, and the fiscal reports will be for another, later date?

New amendments to the 54th federal law “On the use of cash registers”, adopted by the Russian parliament and signed by the president in June-July 2016, will fundamentally change the process of working with cash registers.

To ensure that entrepreneurs have time to fulfill all requirements on time, a transition period has been defined. Registration will cease from February 1, 2017 old technology, which does not have the function of online transmission of fiscal data to the tax office.

From July 1, 2017, all entrepreneurs will be required to use only new or modernized cash register equipment.

How will cash register equipment be used?

One of the main legal requirements for new cash register equipment is the need to connect to the Internet to transmit fiscal data. Depending on the device model, you can use a dedicated line, wi-fi, USB modem, hub, etc.

The Internet connection must be in working order at the time of settlements with customers. The fiscal document generated by the new cash desk will be sent to a special fiscal data operator (OFD) for processing and storage in a unified document database. In response, the cash desk will receive a receipt from the operator confirming receipt of this document.

All documents and status receipts will be protected by a special fiscal feature, guaranteeing the immutability and confidentiality of the transmitted data.

Connecting cash register equipment to the Internet and replacing the old cash register equipment is solely the responsibility of the user of this equipment.

How do the new cash registers differ from the old ones?

Existing models of cash register equipment do not meet the stated requirements for transmitting and receiving fiscal documents in electronic format, according to changes in Federal Law-54. Now cash register manufacturers are working to improve cash register models to meet all new requirements.

The main difference between the new models is the use of a fiscal drive (FN) instead of a secure electronic cash register tape (EKLZ).

Fiscal storage devices will generate a fiscal indicator for sent documents and provide the ability to verify it; record data in uncorrected form; long-term storage of documents in a non-volatile mode; decrypt and authenticate fiscal documents that confirm the fact that the fiscal data operator has received information from the cash register.

EKZL for fiscal drives can be replaced with the help of special adapters, which should be developed for almost all cash register models. This adapter will allow you to use the fiscal drive in old cash registers and connect them to the OFD via the Internet.

How to register cash registers with the tax office

All modernized and new cash register equipment must be registered with the tax authorities. But this process will undergo several changes.

An application for registration, re-registration or deregistration of a cash register can be submitted in two forms: on paper to any territorial tax authority or to electronic form through your personal account on the Federal Tax Service portal.

The application must indicate:

• Name of the fiscal data operator with whom the agreement was concluded
• Full name of the organization or full name of the individual entrepreneur
• Address (for online payments - website address) and location of installation of the cash register
• KKT model name
• Serial number of the KKT model copy
• Name of the fiscal drive model
• Serial number of the fiscal drive model instance
• Number automatic device for calculations (if a cash register is used as part of an automatic device for calculations)
• Information on the use of a registered cash register in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form via OFD
• Information on the use of registered cash register equipment only when providing services (in case of registration automated system for forms strict reporting)
• Information on the use of registered cash register equipment only in calculations using electronic means online payment
• Information on the use of cash register systems when carrying out the activities of a paying agent in banking, as well as when accepting bets and making payments cash in the form of winnings from gambling.

The tax office will check the information with the register of models and copies of cash registers and fiscal drives. If the information in the application does not coincide with the information in the registers, then registration will be denied.

If the result of the check is positive, the registration number from the Federal Tax Service will be received no later than the business day following the day the application is submitted. The tax office will send a refusal to register within the same time frame. The number will be sent on paper or electronically, depending on the format in which the application was submitted.

The resulting number must be entered into the cash register through the pre-installed user interface. Along with the number, the name of the organization or individual entrepreneur, as well as additional technical information, is entered into the device.

After entering service data, a registration report is generated on the cash register device itself. This report is sent electronically to the tax office or fiscal data operator. If electronic transmission cannot be used, then the report is sent on paper.

What to do with the CTO

Amendments to the law cancel the mandatory existence of an agreement with the Cash Equipment Technical Service Center, since when registering a cash register, you do not have to physically present the cash register to the tax authority. Also, the new procedure does not regulate the mandatory presence of a service center employee at the time of registration of equipment. In the same way, the processes of re-registration of cash registers and their deregistration are changing.

At the request of the taxpayer, the entire process of servicing cash registers can be carried out by the organization itself or an individual entrepreneur. To re-equip equipment, you need special kit modernization. This kit consists of an adapter and a device for transmitting data via the Internet.

Methods for modernizing CCP:

The technological process in the electronization segment has finally reached cash registers. Supervisory and fiscal authorities are seriously thinking about how to optimize and automate work processes with the help of innovations. One of these innovations was the introduction into trade of modern cash registers with the function of recording and storing fiscal data, as well as transmitting them electronically to the tax authorities or, more simply, online cash registers.

Background

Three years ago, the Russian Ministry of Finance initiated a project to transfer organizations and individual entrepreneurs to transmit cash receipts electronically to the tax authorities. It was assumed that this would ensure transparency of payments, allow businesses to reduce costs in terms of using cash register systems and protect consumer rights. Bill caused a heated discussion in the professional community, which forced the authors of the document to seriously rework it. For two years they made changes to it, until finally the document reached the State Duma.

In parallel with the work on the bill, it was decided to carry out experiment on the use of the proposed online cash registers, which would allow determining technical capabilities operation of cash registers, as well as assess the financial efficiency and service component.

About 1000 companies in Moscow, Moscow region, Kaluga region and Tatarstan from August 2014 to February 2015 began working on new technology. According to the Federal Tax Service, 3,239 units of cash register equipment were connected to the electronic data transmission system. Data on 18.37 million checks were eventually received by the tax authorities and over 13.97 billion rubles. amounted to the turnover of funds passed through online cash registers.

The experiment was considered successful, the effectiveness of use new technology- high, and the decision on widespread implementation was made. At the same time, the experiment was extended until the end of this year, and the bill was presented to the State Duma for discussion in January 2016. Having gone through all the authorities in six months, Federal law No. 290-FZ "On amendments to the Federal Law "On the use of cash register equipment when carrying out cash cash payments and (or) settlements using payment cards" and certain legislative acts of the Russian Federation" was signed on July 3.

Major changes

1. All information about settlements with customers in electronic form will be transmitted online to the tax authorities through the fiscal data operator.
2. Provided electronic registration KKT. Now you don’t have to visit the tax office and carry a cash register there.
3. The cash register itself will change, instead of ECLZ it will be used fiscal storage.
4. At the buyer's request, the receipt can be sent to him by email, which will make it easy to find it there if necessary.
5. A gradual transition to the use of new cash register equipment is provided. Old-style cash registers will be registered until February 1, 2017, and can be used until July 1, 2017. After this date, online cash registers will become mandatory for everyone who already uses cash registers. From 1 July 2018 - for those who are not currently required to use them.
6. Administrative liability has also been tightened, so the fine for payments without an online cash register is at least 30,000 rubles, for a repeated violation - suspension of the store’s activities for up to 90 days.

"Pitfalls"

What should we be wary of, according to representatives of the business community and public organizations? First of all, experts unanimously argue that an unbearable burden is being placed on the shoulders of small businesses. “The idea is noble: the fight against “shadow business”, ease of interaction with tax service and an increase in taxes collected. This is in theory. But in practice, online cash registers will become an additional burden for small and medium-sized businesses: entrepreneurs will have to spend money on upgrading a cash register or even buying a new one, pay for maintenance and connecting the cash register to the network,” says Andrey Tushov, executive director of Document Constructor FreshDoc.ru . The president of the International Organization for the Support and Protection of Small and Medium Businesses agrees with him." Business people“Olga Kosets: “To simply pay about 50 thousand for a new unit is a serious matter for some small entrepreneurs. Even if they promise to reimburse up to 20 thousand. Moreover, the question immediately arises - what to do with the old cash registers that have not yet collapsed?”

Experts consider another problem to be the presence Internet access. A bad signal at a particular outlet does not exempt you from using a new cash register. But if you don't take into account major cities, then one can only dream of stable network operation on half of Russia’s territory. “If suddenly there is a failure when submitting data, and it does not end up in the tax office, then when conducting an audit, the blame for failure to submit falls on whom? - Olga Kosets asks a question. - Obviously not the Internet provider. As a result, most likely hot hand The tax inspector will be caught by the same entrepreneur.” However, it should be noted here that if at the time of transfer of checks there is no access to the Internet, then the fiscal drive will save the data in its memory and, when a connection appears, send it to the tax office.

Thirdly, the issue of unfair competition arises. Alexey Prygin, Deputy General Director of the MaxiPost company, expressed his point of view on this matter: “Transfer everything to electronic communication with the tax authorities and make control over cash transactions simpler and more transparent, so that it will be more difficult to carry out payments past the cash register,” great idea. It will have a quite favorable effect on the market - but only if the implementation of the new law is strictly controlled. Otherwise, it may turn out that law-abiding companies will shoulder the additional financial burden associated with replacing cash registers. And those who work in the “gray” and do not comply with all tax requirements will not do this and will continue to work according to non-market rules. This means dumping and supporting unfair competition.”

Also notes general manager“Avanpost”, ModulPOS project manager Maxim Mitusov, the transition to online cash registers may affect the quality of service, because it will take time to enter the buyer’s email address at the checkout, which, of course, will lead to queues during peak store hours. Difficulties will also arise in the operation of online stores and online services. “Now they are required to purchase cash registers and provide electronic receipts to users. And don't forget about courier delivery“, reminds Andrey Tushov.

What to do?

A natural question arises: what to do, how to make a painless transition to the new work rules. “Start preparing early. Be prepared to spend time and money. Experience with EGAIS (sales control system alcoholic products, which was launched in July 2016) shows that there will be no concessions. The state will not abandon its plans to launch the system at the last moment online fiscalization. Therefore, it is worth thinking about purchasing new equipment, concluding contracts and other things now, so that by the time the new legal requirements come into force, you will be fully prepared,” advises Maxim Mitusov.

The executive director of the E-COM company, Sergei Chekunov, also agrees that we should not wait for next summer in this situation: “Along with the issue of modernization, we should not forget another important point, requiring time. The fact is that in the chain the store - tax office a third link appears - the fiscal data operator. From him reliable operation depends on the timely and uninterrupted sending of electronic checks to the Federal Tax Service. Therefore, the choice of provider should be given special attention. It is clear that the company’s experience and the cost of its services play a big role, but it is equally important, before concluding an agreement, to assess the level of technological equipment. Ideally technical support must operate 24 hours a day and 365 days a year. If we accept this condition for 100%, then the closer the real percentage is to this figure, the more reliable the provider.”

So, we must take it for granted that the transition to online cash registers is inevitable. Therefore, the sooner you start acting, the easier this transition will be.

The first Penza portal, with the help of employees of the regional Federal Tax Service, collected everything that entrepreneurs should know about the innovation. Despite the fact that the changes came into force on July 15, it is almost impossible to switch to the new order, and when such an opportunity arises, for some it will entail additional expenses. In addition to the “bad news,” there are also positives.

What is special about the new procedure for using CCP?

Each settlement at the time of its completion will be transmitted directly to the server of the Federal Tax Service of Russia through the corresponding fiscal data operator. This is provided structural form new cash registers. At the buyer's request, the cash receipt can be sent to his address email. A QR code will be printed on it, containing information about the purchase in encrypted form.

Is the KKM registration procedure simplified?

According to the tax authorities, it is significant. It will be possible to register a cash register online - in your personal account on the website of the Federal Tax Service of Russia or through a fiscal data operator without visiting the Federal Tax Service.

What to do with “old” cash registers?

“Old” cash registers (provided that they are valid *) can be used until July 1, 2017. Next, they need to either be modernized or bought new ones. Read more about the timing of the introduction of the order in the paragraph below.

Service organizations are not yet aware of the cost of modernization.

When are entrepreneurs required to switch to the new procedure for using cash register systems?

• Until February 1, 2017, the transition is voluntary for all taxpayers.
• After February 1, 2017, all persons who are currently required to use cash registers and who have The deadline for the planned replacement of ECLZ has arrived, the address for using the cash register has changed, fiscal memory has run out, as well as buyers of the new cash register.
• From July 1, 2017, all persons who were obliged to use CCP before this date will switch to the new procedure.

Does it make sense for entrepreneurs with existing cash register systems to urgently switch to a new order?

Apparently not. According to an employee of the Pro-Service organization, which services cash register terminals in Penza, at the moment in the entire country there is firmware for only one cash register and everyone in a row, even those who are allowed * technology, cannot switch to the new order before July 1, 2017 makes sense because it is physically impossible. It would be more advisable to periodically, before July 1, find out about the capabilities of the organization that services your cash register.

Why was the new order created?

According to the conclusion of the Ministry of Economic Development to the amendments to Law 54-FZ, the new procedure for using cash registers “will allow automatic analysis of the completeness of revenue (income) accounting in order to identify risk areas for committing offenses and subsequent implementation of “spot” effective checks; will reduce the annual costs of taxpayers associated with the use of cash registers and will reduce the volume of “shadow” cash circulation.” That is, it will become easier to control the income of entrepreneurs, and perhaps the number of inspections will decrease.

What about UTII and other categories previously exempt from the use of CCP?

Until now, payers of UTII, the patent taxation system, as well as persons employed in the service sector could conduct business without cash registers and, accordingly, not worry about the procedure for applying cash registers. With new changes to 54-FZ, this privilege is canceled. For these categories of taxpayers, the obligation to apply the cash register procedure arises from July 2018.

Terms, definitions and abbreviations:

The procedure for using cash registers is the procedure for using cash register equipment when making cash payments and payments using payment cards.

EKLZ - protected electronic control tape.

KKM - cash register machine.

*Current KKM (KKT) - KKM (KKT) with the current ECLZ period, application address and the presence of free fiscal memory.

Taxpayers can also find answers to questions of interest on the Federal Tax Service website in the section “ New order application of cash register equipment."

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