Law “On the use of cash register equipment. Legislative framework of the Russian Federation 54 Federal Law dated 22.05 03

1. Cash register equipment is not used by credit institutions.

Cash register equipment is not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, operations for transferring, using electronic means of payment, orders from a credit institution to transfer funds.

Credit institutions are required to maintain a list of automatic payment devices that they own or use and that provide the ability to carry out operations for issuing and (or) accepting cash using electronic means of payment and for transmitting orders to credit institutions to transfer funds. The procedure for sending the specified list to the authorized body and the form of the specified list are established by the Bank of Russia in agreement with the authorized body.

1.1. Cash register equipment is not used by organizations and individual entrepreneurs in automatic payment devices when making payments made exclusively with Bank of Russia coins, with the exception of automatic payment devices powered by electrical energy (including electric accumulators or batteries).

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the characteristics of their location, can make payments without the use of cash register equipment when carrying out the following types of activities and when providing the following services:

sale of newspapers and magazines on paper, as well as sale of related products at newsstands, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;

sale of securities;

sale by a driver or conductor in the vehicle cabin of travel documents (tickets) and coupons for travel on public transport;

providing meals to students and employees of educational organizations implementing basic general education programs during classes;

trade in retail markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped premises located in these places of trade and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when trading non-food products, except for trading non-food products that are defined in the list approved by the Government of the Russian Federation;

peddling trade in food and non-food products carried out outside a stationary retail network (with the exception of technically complex goods and food products requiring certain storage and sale conditions, goods subject to mandatory marking by means of identification) from hands, from hand carts, baskets and other special devices for display , ease of carrying and selling goods, including in passenger train cars and on board aircraft;

trade in ice cream kiosks, as well as trade in bottling soft drinks, milk and drinking water;

trade from tank trucks in kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and melons;

acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;

shoe repair and painting;

production and repair of metal haberdashery and keys;

supervision and care of children, the sick, the elderly and disabled;

sale by the manufacturer of folk arts and crafts products;

plowing gardens and sawing firewood;

porter services at railway stations, bus stations, air terminals, airports, sea and river ports;

rental by an individual entrepreneur of residential premises owned by this individual entrepreneur.

2.1. Individual entrepreneurs applying the patent tax system, with the exception of individual entrepreneurs carrying out types of business activities established by subparagraphs 3, 6, 9 - 11, 18, 28, 32, 33, 37, 38, 40, 45 - 48, 53, 56, 63 paragraph 2 of Article 346.43 of the Tax Code of the Russian Federation, they can carry out settlements without the use of cash register equipment, subject to the issuance (sending) to the buyer (client) of a document confirming the fact of settlement between the individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law.

2.2. Cash register equipment is not used by individual entrepreneurs who apply the special tax regime “Professional Income Tax” in relation to income subject to professional income tax.

3. Organizations and individual entrepreneurs carrying out payments in remote or hard-to-reach areas (with the exception of cities, district centers (except for the administrative centers of municipal districts, which are the only populated area of ​​the municipal district), urban-type settlements) specified in the list of remote or hard-to-reach areas approved by a government body of a constituent entity of the Russian Federation has the right not to use cash register equipment, subject to the issuance to the buyer (client), at his request, of a document confirming the fact of settlement between an organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details , established by paragraphs four to twelve of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.

The state power body of a constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in paragraph one of this paragraph, as well as changes made to the said list.

4. The Government of the Russian Federation establishes the procedure for issuing and recording the documents specified in paragraph 3 of this article.

5. Pharmacy organizations located in paramedic and paramedic-obstetric centers located in rural settlements, and separate divisions of medical organizations licensed for pharmaceutical activities (outpatient clinics, paramedic and paramedic-obstetric stations, centers (departments) of general medical (family) practices) located in rural areas where there are no pharmacy organizations may not use cash register equipment.

6. Cash register equipment may not be used when providing services for conducting religious rites and ceremonies, as well as when selling objects of religious worship and religious literature 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 of religious organizations registered in the manner established by the legislation of the Russian Federation.

7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body exercising the functions of developing and implementing state policy and legal regulation in the field of communications, and specified in the list of areas remote from communication networks, approved government agency of a constituent entity of the Russian Federation, as well as on the territories of military installations, facilities of federal security service agencies, state security agencies, foreign intelligence agencies, users can use cash register equipment in a mode that does not provide for the mandatory transfer of fiscal documents to tax authorities in electronic form via fiscal data operator.

The state power body of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in paragraph one of this paragraph, as well as changes made to the specified list.

8. The provisions of paragraph 2 (with the exception of trade in bottled drinking water), paragraphs 3 and 5 of this article do not apply to organizations and individual entrepreneurs who use an automatic payment device to make payments, and also trade in excisable goods.

9. Cash register equipment is not used when making non-cash payments between organizations and (or) individual entrepreneurs, with the exception of payments made by them using an electronic means of payment with its presentation.

10. Cash register equipment is not used by organizations exercising the powers of state authorities of constituent entities of the Russian Federation and local governments to provide for a fee the right to use parking lots (parking spaces) located on public roads of regional (intermunicipal) and local significance, as well as parking lots (parking spaces) created on land plots that are owned by constituent entities of the Russian Federation, the property of municipalities or the state ownership of which is not delimited, when such organizations make payments for the provision of the specified right, subject to transfer in full in the context of each payment for an account opened with a territorial body of the Federal Treasury, within five working days from the date such organizations receive funds.

The government body of a constituent entity of the Russian Federation brings to the attention of the authorized body information about the organizations specified in paragraph one of this paragraph within five working days from the date of vesting such organizations with the powers specified in paragraph one of this paragraph.

In case of changes in information about the organizations specified in this paragraph, the government body of the constituent entity of the Russian Federation, within five working days from the date of change in such information, brings the relevant changes to the attention of the authorized body.

11. When the insurer makes settlements with policyholders with the participation of insurance agents who are not organizations or individual entrepreneurs and acting on behalf and at the expense of the insurer, within the framework of insurance activities carried out in accordance with the Law of the Russian Federation of November 27, 1992 N 4015-1 “On the organization of insurance business in the Russian Federation”, the insurer uses cash register equipment when this insurer receives funds from such an insurance agent with the sending of a cash receipt (strict reporting form) in electronic form to the policyholder.

12. Cash register equipment may not be used by state and municipal libraries, as well as libraries of the Russian Academy of Sciences, other academies, research institutes, educational organizations when providing paid services to the population related to librarianship on the premises of these libraries.

The list of paid services provided by the libraries specified in this paragraph without the use of cash register equipment is approved by the Government of the Russian Federation.

On July 15, 2016, Federal Law No. 290-FZ came into force, which amends Law No. 54-FZ “On the use of cash register equipment”

Now most businessmen must switch to online cash registers, and all cash register equipment will send electronic versions of checks to the Federal Tax Service via the Internet. The electronic tape will need to be replaced with a fiscal drive, connect the cash register to the network and enter into an agreement with the fiscal data operator to send checks.

Online cash registers in 2017: basic provisions

1. The scheme of working with tax authorities has changed; all data from checks will be sent to the Federal Tax Service via the Internet.

2. Registration of a cash register has been simplified, no need to go to the tax office, just go to the website nalog.ru and register a cash register through your personal account.

3. Entrepreneurs who do not currently use cash registers will be required to purchase online cash registers and send data to the tax service by July 1, 2018.

4. The changes also affected checks and strict reporting forms; now the amount of data that must be present in them will increase.

5. So-called fiscal data operators have appeared; they will receive, store, process and transmit fiscal data to the Federal Tax Service.

6. Cash registers will technically become a little different, EKLZ will replace the fiscal drive.

7. Not everyone will be required to use online cash registers; there is a list of activities that will not need a new cash register.

Application of CCP in 2017 - how it will be

The buyer comes to the store to make a purchase, the cashier scans the barcode on the packaging, the fiscal drive located inside the cash register saves the receipt, signs it with a fiscal sign, and sends the receipt data to the OFD. The fiscal data operator processes the information, sends the response back to the cash register, and the data on the check to the Federal Tax Service.
Next, the buyer receives a check, or 2 checks if desired (one paper and one electronic, by mail or telephone)

Therefore, in accordance with law 54-FZ, all points of sale must be connected to the Internet.
But it is worth noting that the check processing speed will not depend on the Internet speed, the data will be transmitted in parallel and even if the network is lost, the information on the check will be transferred to the OFD later, as soon as the connection is restored.

Mandatory details of checks and BSO for online cash registers

In view of the new requirements that relate to cash registers, new requirements have emerged that are now applied to checks and BSO. They must contain the following information:

Seller tax information
- website address of the fiscal data operator
- calculation indicator (income or expense)

- form of payment (cash or electronic payment)
- calculation amount with a separate indication of the rate and amount of VAT
- serial number of the fiscal drive
- date, time and place of settlement
- Description of goods
- phone number or email of the buyer, if the check or BSO is transmitted electronically

Registering a cash register with the tax office: how to register a cash register in a new way

Registering a cash register with data transfer with the tax office will be much easier and faster than a regular one. The owner will only have to register on the tax service website nalog.ru and leave a request for fiscalization of the cash register, then sign the application with his electronic signature and wait for confirmation.

After the tax service receives this information, it will send registration data to the entrepreneur, and fiscal data will be entered into the device. Now you will not need to visit the Federal Tax Service in person with a cash register, or enter into an agreement with the central service center.

Cost of online cash register

After the law officially came into force, it became clear that the use of online cash register systems for businesses would become mandatory. Let's figure out how much an online cash register costs and what the cost of the most budget online cash register will consist of:

1. Fiscal registrar - manufacturers say that the cost of fiscal registrars with a fiscal drive will not exceed the cost of conventional ones. Let's take into account the minimum price of 20,000 rubles. Modernization kits will cost an average of 5 to 15 thousand rubles.

2. The agreement with the Fiscal Data Operator will cost 3,000 rubles per year.

3. The services of the central service center are officially no longer needed, we will not take them into account.

4. Cash register software - here the cost may vary dramatically, but we will take an average of 7,000 rubles. for one online checkout.

Thus, we calculated that the minimum cost of switching to online cash registers using software and a fiscal registrar will be about 37,000 rubles (using modernization kits, you can save up to 10 thousand rubles). But if we consider traditional POS terminals, the cost will immediately increase by at least 2 times.

Transition to online cash registers from 2017: stages and deadlines

1. For those entrepreneurs who were allowed not to use cash register systems, a deferment is provided until 07/01/2018.
2. Vending companies also received a deferment until July 1, 2018.
3. In addition, the law contains a list of types of trade in which it is permitted not to use online cash register equipment.
4. Anyone who does not fall into the 3 points described above is required to use online cash registers from July 1, 2017. And from February 1, 2017, it is no longer possible to register an old-style cash register.

Is it possible to buy cash register online now?

New cash register equipment is now actively on sale, but it is worth noting that old-style equipment that was registered before 02/01/2017 can be used without problems until 07/01/2017. But be careful, don’t put off buying an online cash register until the last date; experts predict a shortage of cash register equipment in 2017 and you won’t be able to buy cash registers online quickly.

KKM with online data transfer: fines since 2017

Failure to use cash registers or incorrect use of cash register equipment may result in fines:
1. CCP does not meet the requirements - 10,000 rubles.
2. The check was not sent to the buyer - 10,000 rubles.
3. Trade without cash register - 30,000 rubles.

Last year, Law 54-FZ on online cash registers changed dramatically. But in 2019 there are plenty of amendments. Read in the article how work with cash registers will change from July 1, taking into account the latest changes.

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

Since last year, 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 it is impossible to 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.

Urgent changes! On May 23, 2019, the State Duma adopted amendments to federal law 54-FZ, which changed the rules for online cash registers for some companies and individual entrepreneurs from July 1, 2019.

Main amendments to Law 54-FZ:

• Individual entrepreneurs without employees selling goods of their own production
• Individual entrepreneurs without employees providing services or performing work

2. We have added to the list of cases when the cash register may not be used. It included the following activities:

• leasing to individual entrepreneurs residential premises owned by them together with parking spaces in apartment buildings
• carrying out settlements by property owners' associations, educational organizations, etc.

3. Relief provided to online stores. Now the courier can not punch the receipt upon delivery, but show it in the form of a QR code, which the buyer scans on his phone. This is now equivalent to issuing an electronic check.

Online cash register for non-cash payments

Many questions arise when receiving payment in cashless form. The 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. In particular, a check is not required if the accountant generates and sends the payment order 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.

Be careful: inspectors impose millions in fines on chief accountants for violations related to the use of cash registers. Controllers take advantage of a loophole in the Administrative Code, and the courts support them. We found out what violations inspectors fine chief accountants for.

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 methods, for example, payment from an electronic wallet, through a payment system, from a 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 the issuance of 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 an organization makes a payment to an individual, for example, under a lease or work contract, 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 No. 192-FZ dated 07/03/2018).

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 with them. The 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 the buyer's email or 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 is not required when selling bottlings of 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 allowing the use of cash registers was the availability of the technical ability to 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, there is no need 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).

It does not work Editorial from 22.05.2003

FEDERAL LAW of May 22, 2003 N 54-FZ "ON THE APPLICATION OF CASH CONTROL EQUIPMENT WHEN MAKING CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS"

For the purposes of this Federal Law, the following basic concepts are used:

cash register equipment used in making cash payments and (or) payments using payment cards (hereinafter referred to as cash register equipment) - cash register machines equipped with fiscal memory, electronic computers, including personal ones, software -technical complexes;

cash payments - payments made using cash for goods purchased, work performed, services rendered;

fiscal memory - a set of software and hardware as part of cash register equipment, providing uncorrected daily (every shift) registration and non-volatile long-term storage of the final information necessary for full accounting of cash payments and (or) settlements using payment cards, carried out using control - cash registers, for the purpose of correct calculation of taxes;

fiscal mode - mode of operation of cash register equipment, ensuring registration of fiscal data in fiscal memory;

fiscal data - information recorded on the control tape and in the fiscal memory about cash payments and (or) payments using payment cards;

State Register of Cash Register Equipment (hereinafter referred to as the State Register) - a list of information about models of cash register equipment used on the territory of the Russian Federation.

1. Cash register equipment included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and (or) payments using payment cards in cases of sale of goods, performance of work or provision of services .

The procedure for credit institutions to carry out cash transactions using cash register equipment is determined by the Central Bank of the Russian Federation.

2. Organizations and individual entrepreneurs, in accordance with the procedure determined by the Government of the Russian Federation, can carry out cash payments and (or) payments using payment cards without the use of cash register equipment in the case of providing services to the population, provided that they issue the appropriate strict reporting forms.

The procedure for approving the form of strict reporting forms equated to cash receipts, as well as the procedure for their recording, storage and destruction, is established by the Government of the Russian Federation.

3. Organizations and individual entrepreneurs, due to the specifics of their activities or the characteristics of their location, can make cash payments and (or) payments using payment cards without the use of cash register equipment when carrying out the following types of activities:

sales of newspapers and magazines, as well as related products in newsstands, provided that the share of sales of newspapers and magazines in their turnover is at least 50 percent and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trading revenue from the sale of newspapers and magazines and from the sale of related products is carried out separately;

sales of securities;

sales of lottery tickets;

sales of travel tickets and coupons for travel on city public transport;

providing meals to students and employees of secondary schools and equivalent educational institutions during school hours;

trade in markets, fairs, exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, auto shops, auto shops, vans, container-type premises and other similarly equipped and ensuring the display and safety of goods of trading places (premises and vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products;

peddling small retail trade in food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale) from hand carts, baskets, trays (including frames protected from precipitation, covered with plastic film, canvas, tarpaulin);

sales of tea products in passenger carriages of trains in an assortment approved by the federal executive body in the field of railway transport;

sales in rural areas (with the exception of regional centers and urban settlements) of medicines in pharmacies located in medical and obstetric centers;

selling ice cream and soft drinks on tap at kiosks;

trade from tanks in beer, kvass, milk, vegetable oil, live fish, kerosene, waddling vegetables and melons;

acceptance of glassware and waste materials from the population, with the exception of scrap metal;

sale of objects of religious worship and religious literature, provision of services for conducting religious rites and ceremonies 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 of religious organizations registered in accordance with the procedure established by the legislation of the Russian Federation;

sales at nominal value of state postage stamps (postage stamps and other signs applied to postal items), confirming payment for postal services.

Organizations and individual entrepreneurs located in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list approved by the government authority of a constituent entity of the Russian Federation can make cash payments and (or) payments using payment cards without the use of cash register equipment.

1. When making cash payments and (or) payments using payment cards on the territory of the Russian Federation, models of cash register equipment included in the State Register are used.

2. The procedure for maintaining the State Register, the requirements for its structure and composition of information, as well as the federal executive body authorized to maintain the State Register, are determined by the Government of the Russian Federation.

3. The Central Bank of the Russian Federation sends to the federal executive body authorized to maintain the State Register information about cash register equipment permitted for use by credit institutions, as well as about the software products used in it.

4. The state register is subject to official publication in the prescribed manner. Changes and additions made to the State Register are subject to official publication within 10 days from the date of adoption of such changes and additions.

5. In case of exclusion from the State Register of previously used models of cash register equipment, their further operation is carried out until the expiration of their standard depreciation period.

1. Requirements for cash register equipment used by organizations and individual entrepreneurs, the procedure and conditions for its registration and use are determined by the Government of the Russian Federation.

At the same time, cash register equipment used by organizations (except for credit institutions) and individual entrepreneurs must:

be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer;

be in good working order and sealed in accordance with the established procedure;

have fiscal memory and operate in fiscal mode.

2. The procedure for credit institutions to use cash register equipment and the software products used in it is approved by the Central Bank of the Russian Federation.

Organizations (except for credit institutions) and individual entrepreneurs using cash register equipment are obliged to:

register cash register equipment with the tax authorities;

When making cash payments and (or) payments using payment cards, use serviceable cash register equipment, sealed in the prescribed manner, registered with the tax authorities and ensuring proper accounting of funds during settlements (recording of settlement transactions on the control tape and in the fiscal memory );

issue to buyers (clients) when making cash payments and (or) payments using payment cards at the time of payment, cash register receipts printed by cash register equipment;

ensure the maintenance and storage in the prescribed manner of documentation related to the acquisition and registration, commissioning and use of cash register equipment, as well as provide officials of tax authorities carrying out inspections in accordance with paragraph 1 of Article 7 of this Federal Law with unhindered access to the relevant cash register equipment, provide them with the specified documentation;

during the initial registration and re-registration of cash register equipment, enter information into the fiscal memory of cash register equipment and replace fiscal memory drives with the participation of representatives of tax authorities.

Credit organizations using cash register equipment in accordance with Article 2 of this Federal Law are obliged to:

comply with the requirements established by the Central Bank of the Russian Federation in accordance with paragraph 2 of Article 4 of this Federal Law;

use cash register equipment, which must be equipped with software products protected from unauthorized access;

provide information to tax authorities upon their requests in the manner prescribed by federal laws.

1. Tax authorities:

exercise control over compliance by organizations and individual entrepreneurs with the requirements of this Federal Law;

exercise control over the completeness of revenue accounting in organizations and individual entrepreneurs;

check documents related to the use of cash register equipment by organizations and individual entrepreneurs, receive the necessary explanations, certificates and information on issues arising during inspections;

conduct checks on the issuance of cash receipts by organizations and individual entrepreneurs;

impose fines in cases and in the manner established by the Code of the Russian Federation on Administrative Offences, on organizations and individual entrepreneurs that violate the requirements of this Federal Law.

2. Internal affairs bodies interact, within their competence, with tax authorities when the latter exercises the control functions specified in this article.

3. The powers of tax authorities provided for in paragraph 1 of this article do not apply to credit organizations. Control over compliance by credit institutions with the requirements of this Federal Law is exercised by the Central Bank of the Russian Federation.

From the date of entry into force of this Federal Law, the following shall be declared invalid:

Law of the Russian Federation of June 18, 1993 N 5215-I “On the use of cash registers when making cash settlements with the population” (Gazette of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, Art. 1018);

paragraphs nineteen - twenty-two of Article 3 of the Federal Law of December 30, 2001 N 196-FZ “On the implementation of the Code of the Russian Federation on Administrative Offenses” (Collected Legislation of the Russian Federation, 2002, N 1, Art. 2).

Clause 1 of Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-I “On the tax authorities of the Russian Federation” (Vedomosti of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, Art. 492; Gazette of the Congress of People's Deputies of the Russian Federation and Supreme Council of the Russian Federation, 1992, No. 34, Art. 1993, No. 429; Collection of legislation of the Russian Federation, 1999, No. 3484, Art. 2) add the following paragraph:

"To monitor compliance with the requirements for cash register equipment, the procedure and conditions for its registration and use, which are determined by the legislation of the Russian Federation on the use of cash register equipment when making cash payments and (or) payments using payment cards, for the completeness of revenue accounting in organizations and individual entrepreneurs, check documents related to the use of cash register equipment, obtain the necessary explanations, certificates and information on issues arising during inspections, conduct checks on the issuance of cash receipts, impose fines on organizations, as well as individual entrepreneurs for violation of the requirements of the legislation of the Russian Federation on the use of cash register equipment when making cash payments and (or) payments using payment cards."

1. This Federal Law comes into force after one month from the date of its official publication.

2. Six months after the entry into force of this Federal Law, when making cash payments and (or) payments using payment cards, the use of cash register equipment without fiscal memory is not allowed.

President of Russian Federation
V. PUTIN

Moscow Kremlin

The website “Zakonbase” presents the FEDERAL LAW of May 22, 2003 N 54-FZ “ON THE USE OF CASH CONTROL EQUIPMENT WHEN CARRYING OUT CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS” in the latest edition. It is easy to comply with all legal requirements if you read the relevant sections, chapters and articles of this document for 2014. To find the necessary legislative acts on a topic of interest, you should use convenient navigation or advanced search.

On the Zakonbase website you will find the FEDERAL LAW of May 22, 2003 N 54-FZ "ON THE USE OF CASH CONTROL EQUIPMENT WHEN MAKING CASH PAYMENTS AND (OR) PAYMENTS USING PAYMENT CARDS" in the latest and full version, in which all changes have been made and amendments. This guarantees the relevance and reliability of the information.

At the same time, you can download the FEDERAL LAW of May 22, 2003 N 54-FZ “ON THE USE OF CASH CONTROL EQUIPMENT WHEN MAKING CASH PAYMENTS AND (OR) SETTLEMENTS USING PAYMENT CARDS” completely free of charge, both in full and in separate chapters.

Any economic activity undergoes any changes over time and in accordance with the needs of the population, this also applies to trade. For the successful interaction of organizations and entrepreneurs with the state, the latter adopts a set of laws governing these relationships. In this article we will discuss the nuances of Law 54-F3 on the use of cash register systems in trade.

Despite some difficulties in applying and enforcing all the requirements of the law, in fact, it greatly simplifies the life of entrepreneurs themselves. The new mode of operation consists of re-equipping the equipment that records and controls the movement of goods and finances in sales operations.

It is necessary to install a new model of cash register with advanced functions in retail outlets. In addition to accounting for sales and cash flow, such devices, having access to the Internet, transmit data from each transaction to the tax and duties service through the intermediary of the operator company, briefly the OFD, and also print out fiscal documents.

Who is affected by the new rules?

Today, all retail outlets must conduct business according to the new rules, including taxpayers of special regimes of the simplified tax system, patent and UTII and online stores. Until July 1, 2018, owners of vending or vending machines have a deferment.

• Individual entrepreneurs without employees in the field of catering and retail trade;
• individuals and legal entities on UTII (except for catering and retail trade);
• Individual entrepreneur on the patent system (not catering, not retail).

Read also: Online cash registers for individual entrepreneurs in 2018

Important! For individual entrepreneurs without employees, the deferment is valid until the specified date only in the absence of an employment contract with a hired worker. If at least one agreement is concluded, a transition to a new regime is required.

Who is released

The following trade categories are exempt from compliance with the new law:

• trade outside the fixed network;
• retail at fairs or markets (excluding indoor premises);
• seasonal in open areas (vegetables, fruits);
• trade from tanks “on tap” (sunflower oil, milk, kvass);
• ice cream and soft drinks from kiosks and trays;
• street trade in newspapers and handicrafts;
• peddling household goods.

In addition to the above, service sector workers are exempt:

• gardening help;
• repair of shoes, clothes, making keys, jewelry, glasses, etc.;
• renting out your own home;
• nurse, nanny service;
• acceptance of recyclable materials.

Important! Entrepreneurs or small organizations located in areas with interruptions in the Internet or its absence are exempt from compliance with the law, but are required to maintain and submit reports to supervisory authorities on their activities.

Deadlines for switching to online cash registers

Main terms of the law:

• 02/01/2017 - the Federal Tax Service stopped registering ordinary cash registers;
• 07/01/2017 - transition to online cash registers, except for some categories;
• 07/01/2018 - transition to new equipment for those who received a one-year deferment;
• 07/01/2019 - all trade payments, for all categories except exempt ones, are made exclusively using online devices.

New check transfer scheme

The diagram looks like this:

1. At the cash register the transaction is carried out and a check is generated.
2. The conditions and details of the transaction performed are recorded on the FN, which signs the check.
3. The finished check is sent to the OFD, after which information about its acceptance is sent back.
4. The Federal Tax Service can at any time gain access to all checks stored in the OFD in electronic format.
5. At the expressed request of the client, he can receive a check confirming the transaction to his email address or in the form of an SMS message.

Read also: Z-report: what is it and how to do it

The law has expanded the amount of data that must be contained in a check; now the following data must also be present:

• seller information;
• cashier information;
• enterprise taxation system;
• calculation format;
• complete information about the product (article number, quantity, price, discount);
• price per unit of goods;
• VAT and tax rate;
• date and time;
• shift number;
• check number;
• factory and serial number of the FN;
• FN distinctive sign;
• OFD data;
• device number;
• QR code.

Without all this information, the check document is considered invalid and the seller may be fined.

The procedure for switching to work under the new rules: step-by-step instructions

The process of switching to a new operating mode:

1. Deregister your old car by submitting documents to the Tax Service.
2. Browse the Internet.
3. Buy a new car or adapt an old one to new requirements.
4. Conclude an agreement with a fiscal data operator company.
5. Register the new cash register with the OFD.
6. Install the program on the device taking into account all new requirements.

Did you know? Individual entrepreneurs who pay a single tax on imputed income, when switching to a new mode of working with cash register systems, can count on a kind of refund of the funds spent on the purchase of an online cash register - a tax deduction; a corresponding amendment has been made to the Tax Code of the Russian Federation.

Fines

Responsibility for breaking the law involves a system of fines:

• non-compliance of the cash register with the stated requirements - from 3 thousand individual entrepreneurs, 10 thousand for an organization;
• absence of a receipt from the buyer - ten thousand rubles;
• carrying out trading operations without a cash register - for an entrepreneur - from 25% to 50% of the proceeds from trade (at least 10 thousand rubles), for an organization - from 75% to 100% (at least 30 thousand);
• failure to provide information to supervisory authorities in a timely manner - for individual entrepreneurs - up to 3 thousand, for organizations - up to 10 thousand rubles;
• for repeated (within a year) violation - a ban on trading activities for up to three months;
• A repeated violation committed by an official entails disqualification for up to two years.