New laws on cash registers. Who is exempt from using CCT?

The legislation on the use of cash registers contains a number of exceptions for some legal entities and individual entrepreneurs who have the right not to use cash registers when making payments to clients. For example, on trading enterprises and individual entrepreneurs who have chosen special tax regimes, as well as those who trade using vending machines, are not subject to the requirements. At the same time, the use of online cash registers for these persons will become mandatory from July 1, 2018. The same applies to taxpayers performing work and providing services to the population (,).

Let's look at this list in more detail.

Credit organizations and payment systems

Organizations and individual entrepreneurs if they provide services to the public
(until July 1, 2018)

The specified procedure is specified by Decree of the Government of the Russian Federation of May 6, 2008 No. 359 "" (hereinafter referred to as Resolution No. 359).

Also, it should be taken into account that the document form must be printed or generated using automated systems.

A document form produced by printing must contain information about the manufacturer of the document form (abbreviated name, taxpayer identification number, location, order number and year of its execution, circulation), unless otherwise provided by regulatory legal acts on the approval of forms of such document forms.

At the same time, in order to simultaneously fill out the document form and issue the document using an automated system, the following requirements must be met:

• the automated system must be protected from unauthorized access, identify, record and store all operations with the document form for at least 5 years;
• When filling out a document form and issuing a document by an automated system, the unique number and series of its form are stored.

Organizations and individual entrepreneurs, at the request of tax authorities, are required to provide information from automated systems about issued documents. Thus, ordinary personal computers are not suitable for simultaneously filling out a document form and issuing a strict reporting document.

According to the opinion of the Ministry of Finance of the Russian Federation, expressed in, automated systems In terms of their operating parameters, they must meet the requirements for cash register equipment.

Thus, it is recommended that organizations and individual entrepreneurs providing services to the public purchase exclusively printed strict reporting forms that have all the required details.

pawn ticket and safety receipt (used in pawn shops), approved by order of the Ministry of Finance of Russia dated January 14, 2008 No. 3n " ";

receipt for payment for gasification and gas supply services, approved by order of the Ministry of Finance of Russia dated February 9, 2007 No. 14n " ";

receipt for receiving an insurance premium (contribution), approved by order of the Ministry of Finance of Russia dated May 17, 2006 No. 80n "".

However, it should be noted that when providing services to legal entities, the use of cash register remains mandatory.

Individual entrepreneurs using PSN and UTII payers
(until July 1, 2018)

Until July 1, 2018, in accordance with individual entrepreneurs, who are taxpayers using PSN, as well as organizations and individual entrepreneurs who are taxpayers of UTII, can make cash cash settlements and settlements using payment cards without the use of cash registers, subject to the issuance of a document (sales receipt, receipt or other document confirming acceptance) upon request of the buyer cash) in the manner established by clause 2.1 of Art. 2 of Law No. 54-FZ in the previous edition. However, this exception applies only to those entrepreneurs and organizations that carry out entrepreneurial activity certain types established, which include:

• provision of household services;
• provision of veterinary services;
• provision of repair, maintenance and car washing services vehicles;
• provision of services for the provision of temporary possession (for use) of parking spaces for motor vehicles, as well as for the storage of motor vehicles at paid parking lots;
• provision of motor transport services for the transportation of passengers and goods carried out by organizations and individual entrepreneurs who have the right of ownership or other right (use, possession and (or) disposal) of no more than 20 vehicles intended for the provision of such services;
• retail carried out through shops and pavilions with a sales floor area of ​​no more than 150 square meters for each object of trade organization;
• retail trade carried out through stationary facilities trading network, without trading floors, as well as objects of a non-stationary trading network;
• provision of public catering services carried out through public catering facilities with an area of ​​the customer service hall of no more than 150 square meters for each public catering facility;
• provision of public catering services provided through public catering facilities that do not have a customer service area;
• distribution of outdoor advertising using advertising structures;
• placement of advertising using the external and internal surfaces of vehicles;
• provision of temporary accommodation and accommodation services by organizations and entrepreneurs using these services in each facility total area premises for temporary accommodation and living no more than 500 square meters;
• provision of services for the transfer of temporary possession and (or) for use of retail spaces located in facilities of a stationary retail chain that do not have trading floors, facilities of a non-stationary retail chain, as well as public catering facilities that do not have a customer service area;
• provision of services for the transfer of temporary possession and (or) use of land plots for the placement of stationary and non-stationary retail chain facilities, as well as public catering facilities.

This document is issued at the time of payment for goods (work, services) and must contain the following information:

name of the document;

serial number of the document, date of issue;

name for the organization (last name, first name, patronymic – for individual entrepreneur);

taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;

name and quantity of paid goods purchased (work performed, services rendered);

the amount of payment made in cash and (or) using a payment card, in rubles;

position, surname and initials of the person who issued the document, and his personal signature (clause 2.1 of Article 2 of Law No. 54-FZ in the previous edition).

IMPORTANT

Even payers of UTII and PSN are required to have and use cash registers in case of retail sales by them alcoholic products(including beer and beer drinks, cider, poire, mead) (Part 6, Article 15 of the Federal Law of November 22, 1995 No. 171-FZ "",).

It should be noted that no requirements apply to UTII payers and entrepreneurs on PSN, therefore BSO can be produced by them in any way in a convenient way provided that the required details are included in the form.

In addition, it is necessary to pay attention to exceptions that are not subject to clauses 2 and 3 of Art. 2 of Law No. 54-FZ in the previous edition. was discussed by us above. Let us remind you that we are talking about organizations and individual entrepreneurs providing services to the population. An additional list of activities for which strict reporting forms can be used is indicated. The point is that these points can overlap. For example, the provision of shoe repair services to the public is both “provision of services” and is subject to UTII. Therefore, the question arises: under what rule of law is a strict reporting form issued? Tax authorities tend to see this as a problem and hold them accountable if strict reporting forms are issued that do not comply, however, the courts side with entrepreneurs, rejecting the unreasonable demands of the tax authorities.

Thus, payers of UTII and the patent taxation system have the right, until July 1, 2018, to issue strict reporting forms in a simplified manner, provided for in clause 2.1 of Art. 2 of Law No. 54-FZ in the previous edition and are not required to adhere to clause 2 of the same norm.

Organizations and individual entrepreneurs engaged in certain types of activities

IMPORTANT

CCT is not used for settlements using an electronic means of payment without its presentation between organizations or entrepreneurs ().

We would like to add that the right of organizations and individual entrepreneurs carrying out certain activities not to use cash registers, which was in force before the new edition came into force, will last until July 1, 2018. This applies, for example, to activities such as sales lottery tickets and postage stamps (, paragraph 4, 15 clause 3 of article 2 of Law No. 54-FZ in the previous edition). Also, until July 1, 2018, organizations and individual entrepreneurs engaged in trading using vending machines are exempt from the obligation to use cash register systems ().

Organizations and individual entrepreneurs, if they work in remote and hard-to-reach areas

Organizations and individual entrepreneurs working in remote and hard-to-reach areas, the list of which can be determined by a regulatory act of a subject of the federation (), are also exempt from the use of CCP. Unfortunately, the list of such areas is not currently approved everywhere. For example, in Kaliningrad region it was established by decree of the administration of the Kaliningrad region dated September 23, 2004 No. 450 "". Thus, this regulatory act justified the refusal to satisfy the demands of the tax authorities to bring the institution to administrative responsibility for non-use of cash register systems. At the same time, the court indicated that since the institution operates in a remote area, it has the right to carry out trade operations or provide services without the use of control cash register equipment and without issuing strict reporting forms.

In this case, when making payments to clients and at their request, the entrepreneur must issue a document confirming the fact of settlement. Moreover, mandatory details are defined for these documents, which include:

• name and serial number of the document;
• name of the organization or full name of the individual entrepreneur, their TIN;
• date, time and place (address) of settlement;
• the taxation system used in the calculation;
• signature of the person who issued the document.

This provision also does not apply to organizations and individual entrepreneurs that use automatic devices for payments and also trade in excisable goods ().

Note that the procedure for issuing documents on settlements and their accounting has already been determined (Rules for issuing and accounting of documents confirming the fact of settlements in remote or hard-to-reach areas between an organization or individual entrepreneur and the buyer (client) without the use of cash register equipment). Such a document is issued both when paying in cash and using an electronic means of payment. Calculation documents can be made on paper, handwritten or in another way (typographic, using a PC, etc.).

All issued receipts are recorded in the accounting journal according to their serial number and calculation date. The sheets of the accounting journal must be numbered, laced and signed by the entrepreneur, as well as certified by a seal (if any). At the same time, if an employee makes payments and keeps the journal, then the entrepreneur must conclude an agreement with him on full financial liability.

A copy must be made of each settlement document issued and the copy must be retained for at least 5 years. Moreover, copies of documents or their detached parts must be stored in a systematic manner under conditions that prevent their damage and theft.

The receipt must be filled out in legible handwriting in Russian, and blots, erasures and corrections are not allowed. A damaged or incorrectly filled out document is crossed out and attached to the log book for the day on which it was filled out. The journal also makes a note about this opposite serial number damaged or incorrectly completed document. At the same time, the continuous numbering of issued receipts continues.

Note that if settlements are carried out in areas remote from communication networks, cash register systems should be used, but in an “offline” mode, that is, without the mandatory transfer of fiscal documents to tax authorities in electronic form. This means that in such circumstances there is no need to conclude an agreement with the OFD, and the client is provided with a cash receipt or BSO printed on paper, and it is not sent in electronic form (,). Let us recall that the criterion for such areas is the territory of a populated area of ​​up to 10 thousand people (clause 1 of the order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616 "").

Let us add that this provision also does not apply to organizations and individual entrepreneurs that use automatic devices for payments, or trade in excisable goods ().

Rural pharmacies

Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural areas are exempt from the use of CCT. Also, you will not have to issue checks to branches of medical organizations licensed for pharmaceutical activities located in rural areas where there are no pharmacies (). No strict reporting forms or payment documents are required to be issued in these cases.

However, if specified organizations use automatic devices for payments, and also carry out trade in excisable goods, then they must use cash register systems (CRE) when making payments to clients.

Religious organizations

When conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature, these organizations have the right not to use CCT. However, this applies only to cases when such operations are carried out in religious buildings and structures and on the territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations(). At the same time, this benefit does not apply if the organization uses an automatic device for payments and also trades in excisable goods.

The receipt, which is issued to the buyer when he makes a purchase, is proof of payment for the purchased goods, as well as the conclusion of a public purchase and sale agreement.

Law Russian Federation, namely 54-FZ, states that every institution or individual entrepreneur engaged in trade and provision of services is required to have a cash register. (Download ). By the way, in addition, study the provisions!

The fiscal memory of cash register equipment allows employees of a tax organization to control the taxpayer’s profit. Carrying out this event is due to the need to correctly calculate the amount for tax payment.

54-FZ was adopted in 2003. Given legal act determines the rules for conducting trade on the territory of the Russian Federation. The content specifies the requirements that must be met when calculating citizens’ purchases. Since the law was adopted, it has undergone many changes.

After editing Federal Law-54, the requirements for the equipment of a trading enterprise became higher, interaction with the federal tax service became easier, and the check also became electronic, in addition to paper.

The latest changes to the law “On the use of cash register equipment” occurred this year.

Download 54-FZ

To control and regulate trade relations, the law “On the use of cash register equipment” was created.

Legislative acts of the Russian Federation regularly undergo changes. To obtain up-to-date information, please refer to 54-FZ in the latest edition.

The latest edition of the law “On the use of cash register equipment”

In February 2017, a new law “On the use of cash register equipment” came into force. The main objective of this law is to increase the efficiency of trade and create rapid quality control over each trading enterprise.

Fundamental requirements of 54-FZ:

• The main adjustments in Law 54-FZ for 2017 consist of changing the scheme of work of trading enterprises with the tax service. The changes in the law are significant. New order the use of cash register equipment implies that sales information from each receipt should be sent to tax office via the Internet. They are transmitted not personally, but through fiscal data operators, with one of whom the manager is obliged to conclude an agreement;
• Regardless of the fact that the tax authority will receive information via the Internet, there are no regulations in 54-FZ that there is no need to issue a paper receipt since 2017. If the customer wishes, he should be sent a receipt via email or SMS in addition to a printed proof of purchase. A receipt from an email or SMS, according to the law, is equivalent to a receipt printed by cash register equipment;
• According to 54-FZ “On the use of cash register equipment,” trading enterprises use only new-style cash registers that have access to the Internet. They must save and send information about each purchase and sale to the OFD. Instead of ECLZ, a fiscal drive should now be used;
• The provisions of 54-FZ state that the change simplified the registration of a cash register - now it is possible to register new cash registers remotely. The technical service center, where previously it was necessary to service the cash register and pay for monthly services, is not designated in any way in the new version of the law - this concept is absent there. Instead of an agreement with the Center, before registering the cash register, it is required to draw up an agreement with the OFD;
• When 54-FZ was amended, the requirements for cash receipts, as well as strict reporting forms, underwent adjustments. The amount of information that needs to be included has increased;
• Individuals working on a patent and UTII, who, according to the law, were not required to use cash registers, must also send information from each purchase and sale to the tax authority. 54-FZ “On the use of cash register equipment” states that starting from July 1, 2018, the use of cash registers will also become mandatory for them.

According to the new requirements of the Federal Law “On the use of cash register equipment”, the trading scheme will look like this:

• According to Federal Law-54, electronic information from the receipt is sent to the fiscal apparatus, which determines its own identification number for each product;
• Next, all information is sent to the fiscal data operator server for registration;
• After the required mark has appeared on the OFD server, the cash register receives a confirmation signal that the entry has been registered;

The final stage is the issuance of a check.

A cash register (cash register, cash register or simply cash register) is a device that records the fact of purchasing a product and registers this fact by printing a cash receipt. Next federal law on KKM dated November 27, 2017 No. 337-FZ introduced new changes to the procedure for using cash registers.

Chronology of the transition to cash register online

The transition to a new type of cash registers began as an experiment by the Ministry of Finance and the Federal Tax Service back in August 2014. For six months, the viability of the idea of ​​transmitting data on a purchase made in real time to the tax office via the Internet was tested. New generation cash registers connected to the Internet were the first to be tested retailers in Moscow and the region, Tatarstan and Kaluga region In total, about 3 thousand units of cash register equipment were involved.

The Ministry of Economic Development did not approve the bill and twice issued a negative opinion on assessing its regulatory impact. Business was also against it, as news feeds wrote about more than once. At one of the meetings with the leaders of entrepreneurs’ associations, the head of the Federal Tax Service of Russia, Mikhail Mishustin, proposed, as a concession, to make the process of transition to new CCPs step-by-step.

Tax officials cite the following advantages of the new model cash registers:

• registration of cash register in electronic form;
• objective accounting of sellers’ income;
• reducing the number of tax audits;
• providing consumers with greater opportunities to protect their rights.

In addition, on behalf of the President, to cover the costs of purchasing new cash registers, businessmen were promised to be provided with a special tax deduction. However, only individual entrepreneurs on and received this benefit, and only in the amount of no more than 18 thousand rubles per unit of cash register.

What should online cash registers look like?

Law No. 290-FZ approved the requirements for technical specifications KKM. The most important thing is that sales information will now be recorded not by the EKLZ (electronic control tape), but by the fiscal drive. The device will transmit information about sales online, first to a special intermediary (fiscal data operator), and then to the Federal Tax Service.

Requirements for cash registers transmitting sales data in real time are established in the new version of Article 4 of Law No. 54-FZ:

• availability of a device for printing fiscal documents with a two-dimensional barcode QR code measuring at least 20 x 20 mm;
• data transfer to the fiscal drive inside the case;
• generation of fiscal documents in electronic form and transferring them to the operator immediately after the data is received in the fiscal storage device;
• acceptance from the fiscal data operator of confirmation of receipt of information;
• security information security fiscal data and its encryption;
• generation of a fiscal indicator up to 10 digits long for each document;
• ensuring the ability to record fiscal data and store them in the memory of the memory device for at least five years from the end of operation.

Which cash registers can be used in 2018 are indicated in the published on the tax service website and a constantly updated register of cash register models with online data transfer. Purchase equipment only from this list!

Costs of switching to online cash registers

If you already use a cash register, it can be upgraded. Some models allow you to simply replace the ECLZ with a fiscal drive, rather than purchasing new equipment.

These are the approximate expenses that entrepreneurs will have to bear:

• modernization of an old device - from 5 to 10 thousand rubles;
• purchasing a new device - from 25 to 40 thousand rubles;
• cash register software - from 7 thousand rubles;
• operator services (OFD) - from 3 thousand rubles for the first year of work, in subsequent years - up to 12 thousand;
• Internet connection - from 5 thousand rubles per year.

Total, at least 20 thousand rubles if your equipment can be modernized, or 40 thousand rubles if this is not possible.

By Order of the Ministry of Telecom and Mass Communications of Russia dated December 5, 2016 No. 616, it is allowed to use old cash register models instead of online cash registers in populated areas with up to 10,000 people.

When does the use of a new CCP begin?

New cash registers have been gradually introduced since 2017 for different categories of taxpayers, and the latest news about the timing of the transition is as follows:

• from February 1, 2017, registration of devices of the previous model was stopped;
• before July 1, 2017, all existing cash desks must be modernized or replaced with new ones;
• from July 1, 2017, retailers, except payers and PSN, are required to work only at online cash registers;
• from July 1, 2018, sellers and catering outlets on UTII and PSN that have employees must use cash registers on an equal basis with others, i.e. they are deprived of their special benefits. If there are no employees in these areas, then the transition period is extended until July 1, 2019;
• from July 1, 2019, those who provide services to the population under any tax regime, instead of printed BSO, must issue a form printed by an automated device (analogous to a cash register).

Thus, if the law online cash register x will no longer change; from July 2019, the Federal Tax Service will begin to accept information about most retail purchases and services to the population. This, of course, is a very large administrative and technical burden on all participants in the data transfer: retailers, fiscal data operators and the tax authorities themselves.

List of sellers who, even after the adoption of the new law, have the right to receive cash payment without issuing a cash receipt, set in Article 2 of Law No. 54-FZ.

How do online cash registers work?

CCT with the function of real-time data transmission works on a different principle than previous devices with ECLZ. First, information about the sale goes to the intermediary - the fiscal data operator. After the operator receives sales data from the cashier via the Internet, he sends confirmation that the data has been accepted.

A cash register receipt is assigned a fiscal attribute; without this, the receipt will not be generated. It is assumed that the acceptance of data and assignment of a fiscal indicator will take place in just 1.5 - 2 seconds, so the payment process for the buyer will not be delayed. The operator then transmits summary information about payments to the tax office, which systematizes it and accumulates it in a data warehouse.

All data transmitted to the INFS by fiscal data operators will be taken into account in calculating the tax base. For violation of the completeness of information collection, the operators themselves are punished with serious fines (from 500 thousand to a million rubles).

Please note: OFD is a commercial specialized organization that has the necessary technical resources and qualified workers. You must also choose an operator, following the recommendations of the Federal Tax Service, from the official list.

The buyer receives a paper check, which indicates the data operator’s website and the fiscal sign of the check. If desired, the buyer can request the seller to send the check electronically. If it turns out that the details of the paper check and the electronic one do not match, the buyer has the right to report this to the Federal Tax Service, which will check this fact.

Fines for violating the law on cash registers have increased

We talked about how online cash register systems work, but that’s not all the latest news. Amendments to the new law on cash registers have tightened administrative sanctions for violating the procedure for using cash registers. In the new version of Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the fines are as follows:

Failure to use a cash register if it should be used:

• from ¼ to ½ of the purchase amount, but not less than 10,000 rubles for individual entrepreneurs and heads of organizations;
• from ¾ to the full purchase amount, but not less than 30,000 rubles for legal entities;

Use of old cash registers or violation of the procedure for their registration/re-registration:

• warning or fine from 1,500 to 3,000 rubles for individual entrepreneurs and heads of organizations;
• warning or fine from 5,000 to 10,000 rubles for legal entities.

Refusal to issue a paper or electronic check to the buyer:

• warning or fine of 2,000 rubles for individual entrepreneurs and heads of organizations;
• warning or fine of 10,000 rubles for legal entities.

Since 2017, organizations and entrepreneurs must use online cash registers. The corresponding Law came into force in July 2016 (Part 1, Article 7 of Law No. 290-FZ dated July 3, 2016). But the transition to online cash registers occurred gradually.

Law on online cash registers: what is the essence

The law obliges organizations and individual entrepreneurs to use cash register models with fiscal data storage devices (Article 1.1 of the Law of May 22, 2003 N 54-FZ). With the help of new cash registers, information about transactions carried out in cash or using electronic means of payment will be transmitted through fiscal data operators to the tax authorities online. According to the Law on Online Cash Registers, in order to become such an operator, a Russian organization must obtain appropriate permission to process fiscal data.

Accordingly, today many organizations and individual entrepreneurs have to purchase such online cash registers. Their prices, of course, differ. At the same time, to comply with the requirements of the new Law on online cash registers, the equipment does not have to be completely changed; some devices can be modernized.

Please note that a section has been created on the Federal Tax Service website dedicated to the procedure for switching to online cash registers. Latest news and explanations from tax officials on this issue appear there.

Cash register office

Since August 19, 2017, firms and individual entrepreneurs using online cash registers are, in some cases, required to communicate with the Federal Tax Service on “cash” issues only through the cash register online account. And adhere to certain deadlines, otherwise there may be a fine. Access to the cash register office is possible only through information service on the Federal Tax Service website " Personal account taxpayer (legal entity or individual entrepreneur).”

Online cash registers for those who have the right not to use cash registers

Those organizations and individual entrepreneurs that, before the entry into force of the commented Law, had the right not to apply CCP, may continue not to apply it until July 1, 2018 (Part 9 of Article 7 of the Law of July 3, 2016 N 290-FZ). That is, such a right is available to imputators, entrepreneurs who use the patent taxation system (Part 7, Article 7 of Law dated 07/03/2016 N 290-FZ), as well as those who trade using vending machines (Part 11, Art. 7 of the Law of July 3, 2016 N 290-FZ). True, if an individual entrepreneur trades through machines and has no employees, then he is exempt from using cash register systems until 07/01/2019. Also, before this date, organizations and individual entrepreneurs that perform work or provide services to the public may not apply CCT (except for organizations and individual entrepreneurs with employees with whom employment contracts providing public catering services) and formalize the BSO (Part 8 of Article 7 of the Law of July 3, 2016 N 290-FZ).

Law on online cash registers: what has changed for the consumer

When making payments, the seller, as before, must give the buyer a cash receipt or a strict reporting form on paper. But if, before the moment of payment, the buyer informs the seller of his subscriber phone number or email address, then the online cash register will send him a check or BSO in electronic form - to his phone or e-mail (clause 2 of article 1.2 of the Law of May 22, 2003 N 54- Federal Law).

The Tax Service comments on this innovation as extremely positive for consumers. After all, having received an electronic cash receipt, the buyer does not have to be afraid of losing it, which is important from the point of view of protecting consumer rights. On the other hand, not every client will agree to provide his phone number or e-mail to the seller for fear of receiving a new batch of advertising messages.

Last year, Law 54-FZ on online cash registers changed dramatically. But in 2019 there are plenty of amendments. Read in the article how working with cash registers will change taking into account the latest changes.

• Cash register receipt upon delivery by courier
• Who can work without a cash register

Since last 2018, even more organizations and entrepreneurs have switched to online cash registers. Many call the changes made to Law 54-FZ revolutionary, so seriously they changed the procedure for working with cash register equipment.

In 2019, restrictions were added for online cash registers. Now you can’t use the CCP with the old memory format 1.0. Cash desk information must be transmitted in format 1.05 or 1.1. For violation, the company faces a fine of at least 30 thousand rubles. There are other changes, which we will discuss below.

Attention!

Tax officials actively fine even those who have an online cash register for not using cash registers. One accountant was fined 1.2 million rubles. Study everything carefully new rules for working with online cash registers.

Online cash register for non-cash payments

Many questions arise when receiving payment in cashless form. New law removed most of them.

Settlements between companies and entrepreneurs

If legal entities and entrepreneurs pay each other by transferring money from the current account of one company to the current account of another, then there is no need to punch a cash receipt. Including a check is not required if payment order The accountant generates and sends it through the client bank.

It’s another matter if goods, works and services for the organization are purchased and paid for by an accountable person. If the accountant pays in cash, with his own bank or corporate card, then the seller is obliged to issue a check to the cash register. With these checks, the accountant will report to his accounting department.

Cashless payment from individuals

Not only organizations and entrepreneurs can pay by bank transfer. Individuals can also transfer payment to the seller’s bank account. For example:

• In the store, present your bank card for payment,
• Transfer funds through the online banking program in which his card is serviced,
• Come to the bank and transfer payment through the operator,
• Make a payment through the seller’s website, if it has such an option.

The last option (payment through the website) includes several different ways, for example, payment from an electronic wallet, through a payment system, with bank card, through online banking, etc.

After amendments are made to the text of Law 54-FZ on online cash registers, the seller may not issue a check to the physical buyer in one case - when accepting payment for non-cash payments without an electronic means of payment.

In accordance with paragraph 19 of Article 3 of Law 161-FZ of June 27, 2011. an electronic means of payment is a means that allows the client to create, certify and transfer a payment using the Internet, electronic media, including payment cards and other technical devices.

For example, if the buyer presented the seller with a bank card, that is, an electronic means of payment, then the seller is obliged to punch the check. Another option: the buyer-physicist ordered an invoice for payment, came to the bank and transferred the money through the operator. In this case, the buyer’s electronic means of payment was not used, which means there is no need to punch the check.

The problem is that when money arrives in the current account, the accountant does not see how it arrived:

• If in the statement the payer’s correspondent account begins with 40817, then the individual transferred the money through his online bank, it is necessary to punch the check,
• If the payer's correspondent account begins at 30233, this can be a payment either using a bank card or through an operator. In this case, it is impossible to determine whether the check should be issued.

When are expense checks used?

The legislation on online cash registers obliges to issue cash receipts not only when accepting funds, but also in some cases when issuing them. Checks with the attribute “expense” must be issued when paying out winnings if the company organizes gambling.

In calculations for loans to individuals, it is also necessary to use cash registers (Clause 4, Article 4 of Law No. 192-FZ dated 07/03/2018):

• When issuing loans, you need to use cash registers from July 1, 2019.
• When accepting a loan repayment from an individual, the cash register must be used from June 1, 2018.

There is no need to make calculations for the issuance and return of accountable funds through a cash register. And if the organization makes a payment to an individual, for example, under a lease or work agreement, you need to enter a check with the attribute “expense”. After all, the physicist himself cannot issue a check for receipt of payment, and organizations have such an obligation after the concept of calculations was clarified in clause 1.1 of Law 54-FZ.

From July 1, 2019, organizations will be required to issue checks for barter transactions. That is, if organizations pay for purchased goods not with money, but with another product, and the mutual debt is repaid (clause 4 of article 4 of law dated July 3, 2018 No. 192-FZ).

Cash register receipt upon delivery by courier

Just recently, inspectors prohibited punching receipts in advance, and advised online store couriers to carry portable cash registers. Courier service can work with several online stores. Then it is impossible to punch checks from different sellers at one cash register, and it is inconvenient to carry several cash registers with you.

As of July 1, 2018, the problem has been resolved. The check can be punched and given to the courier for delivery to the buyer along with the goods. But only if delivery is carried out no later than the next day after receiving the buyer’s payment. If delivery is later, the check can be sent to email or buyer's phone number.

If the buyer pays in cash with the courier, then there are two options for issuing a check:

• The courier may still carry a portable cash register to issue receipts to the customer,
• The courier can report accepted payment to the online store, and the store will send an electronic receipt by mail or phone to the buyer.

Who can work without a cash register

Until mid-2019, cash registers may not be used by organizations that accept utility payments from the public. Those who provide services to the public, for example, making keys, babysitting, shoe repair, and after July 1, 2019, will be able to issue strict reporting forms instead of a cash receipt.

The amendments clarify that the use of an online cash register for bottling sales is not required. drinking water and milk. Law 54-FZ did not previously require the use of cash register systems when selling non-alcoholic drinks by the glass. But according to GOST 31985-2013, neither water nor milk are classified as soft drinks. Thus, before the amendments were introduced, water and milk traders had to apply CCP.

Sellers of books and magazines are also exempt from the obligation to use cash registers, regardless of the place of sale:

• Specialized retail outlet,
• Newsstand,
• Other places of sale.

Owners of mechanical devices for selling goods are not required to use online cash registers. In order not to use a cash register, the device must meet the following requirements:

• Do not be connected to the mains,
• Do not operate on batteries or rechargeable batteries,
• Accept payment exclusively in coins, for example, 5 or 10 rubles.

Examples of mechanical vending machines include machines that sell candy or toys.

Horticultural cooperatives and societies are not required to use cash registers when accepting membership fees, since fees are not payments for goods, work or services. But when accepting payment for the maintenance of infrastructure, for example, providing security, checks must be issued. The CCP may not be used until July 1, 2019, but it is mandatory to issue a BSO.

The transition to electronic BSOs has also been delayed. Until July 1, 2019, they can be issued according to the old rules in paper form. The exception is accepting payments with electronic means of payment; here it is impossible to issue a paper BSO.

Other changes to 54-FZ on online cash registers

A number of amendments to Law 54-FZ on online cash registers came into force on July 1, 2018. Let's talk about some of them.

A QR code is now required on receipts. Previously, it was not necessary to print it on the receipt. However, a prerequisite for permission to use cash registers was the presence technical feasibility print QR codes. After the amendments of July 3, 2018, they must be printed (Clause 1, Article 4 of Law 54-FZ).

The procedure for action has been clarified if an organization did not use CCP or used it in violation. In accordance with clause 4 of Article 4.3 of Law 54-FZ, in these cases the seller generates a correction check.

If the company is liquidated, it is not necessary to submit an application to deregister the cash register. The inspectors themselves will deregister it after making a record of the liquidation of the enterprise in the Unified State Register of Legal Entities (Clause 18, Article 4.2 of Law 54-FZ).