54 law on cash registers to whom. What documents regulate the use of CCP? Requirements for a cash receipt and BSO

Today we will consider the topic: "amendments to the law on cash registers, what has changed for online cash registers from July 1, 2019 - 2020" and analyze based on examples. You can ask all questions in the comments to the article.

Good news came from the Ministry of Finance. The department decided to abolish online cash register s for entrepreneurs until 2020, RBC reports.

From July 1, 2019, entrepreneurs without employees had to switch to online cash registers. According to the head of the Ministry of Finance, the introduction of online cash registers for individual entrepreneurs is premature, it is necessary to postpone the entry into force of the law to 2020.

No video.

“To postpone the mandatory use of cash registers by such taxpayers, individual entrepreneurs, for a year,” Siluanov said.

The table shows the timing of the transition to online cash registers.

Registration of old-style cash registers is terminated

All taxpayers (except those who work for UTII, PSN or issue BSO) are required to transfer data online.

Those working on UTII and PSN, as well as those who, when providing services to the population, issued BSO are required to switch to new cash registers

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Who must use online cash registers from July 1, 2019?

The essence of online cash registers is the transfer of sales data via the Internet to the tax office and buyers. For certain categories of taxpayers, the postponement of the use of online cash registers has been extended until July 01, 2019. Who will be required to use online cash registers from July 1, 2019?

A number of companies and individual entrepreneurs, for which a deferral of the use of online cash registers has been introduced, must prepare for working with online cash desks by July 1, 2019 (purchase equipment, register cash registers). The basis is subparagraphs 1,3,4 of part 7.1, part 7.3, 8,11,11.1 of article 7 of the Law of July 3, 2016 No. 290-FZ, paragraph 5 of art. 1 of the Law of July 3, 2018 No. 192-FZ, letter of the Ministry of Finance of the Russian Federation of July 18, 2018 No. 03-01-15 / 50059.

No video.

1) Organizations and entrepreneurs on UTII that provide the following services:
– household;
– veterinary;
- car service;
- paid parking and transportation;
– distribution and placement of advertising on structures and transport;
- on temporary accommodation and residence;
– lease of trading places and land plots for a trading network.

Today, these categories of taxpayers have the right to work without online cash desks, subject to the issuance of a payment document (sales receipt, receipt, etc.) at the request of the buyer.

2) Entrepreneurs on UTII and a patent who are engaged in retail and catering and do not have hired staff. Individuals who carry out the following activities are eligible for the exemption:

– retail trade through objects of stationary trading network with a floor area of not more than 50 sq. m for each object of trade organization;

- retail trade through objects of a stationary trading network that do not have trading floors, as well as through the objects of a non-stationary trading network;
- services Catering through facilities with a visitor service area of no more than 50 sq. m for each catering facility;
- catering services through catering facilities that do not have a customer service hall.

3) Entrepreneurs on a patent who carry out the following activities:
– hairdressing and cosmetic services;
– repair and Maintenance domestic radio electronic equipment, household machines and household appliances, watches, repair and manufacture of metal products;
– maintenance and repair of vehicles and motor vehicles, machinery and equipment;
– provision of motor transport services for the transportation of goods by car;
– provision of road transport services for the transportation of passengers by road;
– veterinary services;
– conducting classes in physical culture and sports;
– provision of services for the transportation of passengers by water transport;
– provision of services for the carriage of goods by water transport;
- hunting management and hunting;
- class medical activities or pharmaceutical activities by a person licensed for these types of activities;
– rental services;
– production of dairy products;
- commercial and sport fishing and fish farming;
– repair of computers and communication equipment.

Sales data must be transferred to the tax office online, so the Internet is required for the cash register to work. Any will do: leased line, Wi-Fi, Mobile Internet- There are no legal requirements. The main thing is that the connection works stably.

Step 2

Choose an online checkout

Cash desks differ in power, size and functionality. Different models are suitable for a courier and fast food with a large flow of visitors - start from the characteristics of your business.

You can buy or rent a cash register - the law allows both options. Sberbank sells and leases smart terminals. If you have seasonal business or you just opened your own business and are not ready to invest a lot of money at once, start with rent - from 1200 rubles per month. If the business is stable and year-round, it is worth investing in the purchase of a cash register.

Step 3

Buy a fiscal drive

A fiscal drive (FN) must be installed inside the cash register - a chip that collects and stores data on all transactions, and also assigns a mandatory unique attribute to checks - a fiscal sign. Cash desks can be sold both together with FN and separately.

Fiscal accumulators are issued for a period of:

for 13 or 15 months - they are suitable for entrepreneurs on common system taxation
for 36 months - for those who work on special tax regimes.

Step 4

Conclude an agreement with OFD

Fiscal data operator (FDO) is an intermediary that collects and processes business fiscal data and transfers them to the Federal Tax Service. By law, only a company that has received a tax permit can work as an OFD.

All entrepreneurs must conclude an agreement with the OFD and transfer information to the Federal Tax Service only through it. Sberbank cooperates with "". It is the largest fiscal data operator in Russia. The OFD Platform not only transfers cash desk data to the tax office and allows you to work with marked goods, but also gives entrepreneurs the opportunity to analyze business performance through Personal Area.

Step 5

Register an online cash desk and FN in the tax

The cash register and the fiscal drive must be registered with the tax office. Keep all documents for equipment and services - they will come in handy when you fill out an application for registration.

To register a cash desk at the tax office, you can send documents by mail, come to the office in person or apply online through your personal account on the website of the Federal Tax Service.

How to report to government agencies online

To "communicate" with the Federal Tax Service online, you need a qualified electronic signature -. This is an analogue of your signature: it can be used to certify electronic documents. CEP allows you to interact with government agencies remotely: correspond with the tax, Federal customs service and other authorities, regularly send reports to the Federal Tax Service, the Pension Fund of the Russian Federation, the FSS and Rosstat. To transfer data to all government agencies through one program, you need to install an electronic document management system (EDM).

For remote communication with officials and business partners, Sberbank offers a system. Built into it electronic document management, reporting and document designer - this way you reduce the time for preparing and submitting reports, do not make mistakes in templates and spend less paper.

What's Next: How to Automate Your Business

When the business grows, some of the processes can be automated and managed through a single service. Sberbank has this "". It has built-in programs for accounting and organizing the workplace of a cashier, monitoring all sales channels, there is integration with 1C: Accounting, mailing lists, telephony and other services.

Main

Since 2019, 54-FZ applies to almost every business. To legally trade or provide services, you need to connect an online cash desk.

2

Determine how much you are willing to spend at a time: if the business is stable, buy your own cash desk; if you are just starting or work seasonally, rent a cash register.

With

Determine what fiscal drive is needed for the business. Buy a FN and install it in the cash register - the easiest way is to take the “cash desk + fiscal drive” kit.

The seller (executor) disputes the prosecution for non-use of CCP

1. Cash registers are not used by credit institutions.

(see text in previous edition)

Cash registers are not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, transfer operations using electronic means of payment of instructions of a credit institution on the transfer Money.

Credit institutions are obliged to maintain a list of automatic settlement devices owned or used by them and which ensure the possibility of carrying out operations for the issuance and (or) receipt of cash using electronic means of payment and for the transmission of instructions to credit institutions for the transfer of funds. The procedure for sending the said list to the authorized body and the form of the said list shall be established by the Bank of Russia upon agreement with the authorized body.

(see text in previous edition)

1.1. Cash register equipment is not used by organizations and individual entrepreneurs in automatic settlement devices when making settlements made exclusively with the coin of the Bank of Russia, with the exception of automatic settlement 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 peculiarities of their location, can make settlements without the use of cash registers when carrying out the following activities and when providing the following services:

Sale of newspapers and magazines on paper, as well as sale of related products in newspaper and magazine kiosks, provided that the share of sales 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 subject Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;

(see text in previous edition)

sale valuable papers;

(see text in previous edition)

provision of food for students and employees educational organizations implementing basic general education programs during training sessions;

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

Peddle trade in food and non-food products carried out outside the stationary trading network (with the exception of technically complex goods and food products requiring certain conditions storage and sale, goods subject to mandatory labeling with identification means) from hands, from handcarts, baskets and other special devices for demonstration, ease of carrying and sale of goods, including passenger cars trains and on board aircraft;

(see text in previous edition)

sale of ice cream in kiosks, as well as sale of non-alcoholic drinks, milk and drinking water;

(see text in previous edition)

trade from tankers with kvass, milk, vegetable oil, live fish, kerosene, seasonal trading vrazval vegetables, including potatoes, fruits and gourds;

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

repair and coloring of footwear;

production and repair of metal haberdashery and keys;

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

realization by the manufacturer of products of national art crafts;

plowing gardens and sawing firewood;

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

leasing (hiring) of residential premises by an individual entrepreneur, as well as residential premises together with parking spaces located in apartment buildings belonging to this individual entrepreneur on the right of ownership;

(see text in previous edition)

retail sale of shoe covers.

2.1. Individual entrepreneurs applying the patent system of taxation, with the exception of individual entrepreneurs carrying out types of entrepreneurial activity, established by subparagraphs 3, , - , , , , , , , , - , , , 63 of paragraph 2 of article 346.43 of the Tax Code of the Russian Federation, can make payments without the use of cash registers, provided that a document is issued (sent) to the buyer (client), confirming the fact of the settlement between the individual entrepreneur and the buyer (client), containing the name of the document, its serial number, the details established by paragraphs four - of this Federal Law.

2.2. Cash registers are not used by individual entrepreneurs who apply the special tax regime "Tax on professional income" in relation to income subject to tax on professional income.

3. Organizations and individual entrepreneurs making settlements 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 settlement of a municipal district), urban-type settlements), indicated in the list of remote or hard-to-reach areas approved body state power subject of the Russian Federation, has the right not to use cash registers, provided that the buyer (client) is issued, at his request, a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs the fourth - the twelfth of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.

(see text in previous edition)

The state authority of the subject 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 the first paragraph of this clause, as well as the changes made to the specified list.

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

6. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations registered in the manner prescribed 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 that performs the functions of developing and implementing public policy and regulatory legal regulation in the field of communications, and indicated in the list of locations remote from communications networks approved by the state authority of the constituent entity of the Russian Federation, as well as in the territories of military facilities, facilities of the federal security service, state security bodies, foreign intelligence agencies, users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities and the operator information systems markings in electronic form through the fiscal data operator.

(see text in previous edition)

The state authority 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 the first paragraph of this clause, as well as the changes made to the specified list.

8. The provisions of paragraph 2 (with the exception of trade in bottling drinking water and retail sale of shoe covers), paragraphs 3 and this article do not apply to organizations and individual entrepreneurs who use an automatic payment device for settlements, as well as trade in excisable goods.

(see text in previous edition)

8.1. The effect of the provisions of paragraphs two, six and seven of paragraph 2 of this article does not apply to organizations and individual entrepreneurs making payments for goods that are subject to marking with identification means in accordance with the legislation of the Russian Federation.

9. Cash registers are not used when making cashless settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using electronic means payment upon presentation.

(see text in previous edition)

10. Cash registers are not used by organizations exercising the powers of state authorities of the 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 owned by the constituent entities of the Russian Federation, property municipalities or state ownership of which is not demarcated, when such organizations make settlements for the provision of the said right, provided that they are transferred in full in the context of each settlement to an account opened in territorial body Federal Treasury, within five working days from the date of receipt of funds by such organizations.

The state authority of the constituent entity of the Russian Federation shall bring to the attention of the authorized body information about the organizations specified in the first paragraph of this clause within five working days from the date of vesting such organizations with the powers specified in the first paragraph of this clause.

In the event of a change in information about the organizations specified in this paragraph, the state authority 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 act on behalf and at the expense of the insurer, as part of the 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 registers when this insurer receives funds from such an insurance agent with the direction of a cash receipt (form strict accountability) in electronic form to the policyholder.

Associations of property owners (including associations of homeowners, horticultural and horticultural non-profit partnerships), housing, housing construction cooperatives and other specialized consumer cooperatives for the provision of services to its members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payment for housing and public utilities;

educational organizations in the provision of services to the population in the field of education;

physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;

houses and palaces of culture, houses of folk art, clubs, centers of cultural development, ethno-cultural centers, centers of culture and leisure, houses of folklore, houses of crafts, leisure houses, cultural and leisure and cultural and sports centers in the provision of services to the population in the field of culture.

15. Municipal houses and palaces of culture, municipal houses of folk art, municipal clubs, municipal cultural development centers, municipal ethno-cultural centers, municipal cultural and leisure centers, municipal houses of folklore, municipal houses of crafts, municipal leisure houses, municipal cultural and leisure and cultural sports centers, municipal museums (with the exception of the said municipal cultural institutions located in cities, district centers (except for the administrative centers of municipal districts, which are the only settlement of the municipal district), urban-type settlements) have the right not to use cash registers when making payments for rendered they provide services to the population in the field of culture, the list of which is approved by the Government of the Russian Federation.

The next stage of the widespread transition of taxpayers to the use of online cash registers has approached. This transition has been going on for several years and involves more and more legal entities and entrepreneurs.

Another large group of taxpayers joins the persons obliged to apply the CCP from 07/01/2019. This was provided for by legislative acts adopted earlier. In addition to these, now accepted the federal law, which is currently under the President's signature.

In this article, we will talk about who must use online CCP from 07/01/2019, and who is exempt from this obligation (subject to changes made by the specified law).

Postponement ends, but not for everyone

For some categories of taxpayers, legislators have previously postponed the transition to online cash registers. We are talking, of course, about taxpayers whose income is relatively small and for whom the cost of acquiring CRE data and registering them is significant.

These are individual entrepreneurs using PSNO, as well as organizations and individual entrepreneurs who are UTII payers. In accordance with paragraph 7.1 of Art. 7 of Federal Law No. 290-FZ of July 3, 2016 (as amended by Federal Law No. 192-FZ of July 3, 2018), they were allowed to make settlements without the use of cash registers until July 1, 2019, provided that a document (sales receipt) is issued at the request of the buyer (client) , receipt or other document confirming the acceptance of funds for the relevant goods (work, service)) in the manner prescribed by Federal Law No. 54-FZ (as amended until the date of entry into force of Federal Law No. .2016).

In other words, before the specified date, such taxpayers had the right not to apply the CCP if the named condition from clause 2.1 of Art. 2 of Federal Law No. 54-FZ as amended. This norm provided that the supporting document is issued at the time of payment for the goods (work, services) and must contain the following information:

Title of the document;

the serial number of the document, the date of its issue;

name of the organization (surname, name, patronymic of the individual entrepreneur);

TIN assigned to the organization (individual entrepreneur) that issued (issued) the document;

name and quantity of paid purchased goods (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.

True, “sponsors” and entrepreneurs on a patent could take full advantage of the relaxation - except for those who are engaged in retail trade or the provision of catering services (paragraphs 6 - 9, paragraph 2, article 346.26, paragraphs 45 - 48, paragraph 2, article 346.43 of the Tax Code of the Russian Federation). For legal entities working in these areas of activity, this relief did not apply at all, and individual entrepreneurs could use it only in the absence of employees with whom employment contracts were concluded.

Note: IP in case of conclusion employment contract with an employee were required to register a CCP within 30 calendar days from the date of conclusion of such an employment contract ( clause 7.3 of Art. 7 Federal Law No. 290-FZ).

A similar relaxation was made for organizations and individual entrepreneurs performing work (providing services) for the population (clause 8, article 7 of Federal Law No. 290-FZ). It also did not apply to organizations and individual entrepreneurs with employees with whom employment contracts were concluded and providing catering services.

This relief made it possible, when providing services to the population, not to use cash registers, subject to the issuance of the relevant BSOs in the manner prescribed by paragraph 2 of Art. 2 of Federal Law No. 54-FZ (as amended until the day Federal Law No. 290-FZ came into force, that is, until July 15, 2016), until July 1, 2019 (this procedure is provided for by Decree of the Government of the Russian Federation of May 6, 2008 No. 359) .

Finally, organizations and individual entrepreneurs trading using vending machines, who did not have employees with whom employment contracts were concluded, were also entitled not to use cash registers until 07/01/2019 (clause 11.1, article 7 of Federal Law No. 290-FZ).

From this date, taxpayers of the listed categories must apply CCP in a general manner, with the exception of individual entrepreneurs who do not have employees with whom employment contracts have been concluded, regardless of the taxation regime. They when selling goods own production, performance of work, provision of services has the right not to use cash registers when making payments for such goods, works, services until 07/01/2021 (Article 2 of the new law).

These individual entrepreneurs in case of conclusion employment contract with an employee are required to register a CCP within 30 calendar days from the date of conclusion of such an agreement.

New exceptions to the rule of mandatory application of CCP

Paragraph 2 of Art. 4 of the Federal Law of July 3, 2018 No. 192-FZ, it was provided that from July 1, 2019, para. 4 p. 2 art. 2 of Federal Law No. 54-FZ. That is, when sold by a driver or a conductor in the cabin vehicle travel documents (tickets) and coupons for travel to public transport from that date it became necessary to apply CCP. These services are excluded from those for which it was allowed to make settlements without the use of cash registers.

Paragraph 4 of Art. 4 of the same law, an exemption was established from the use of cash register equipment or registration of BSO until 07/01/2019 for organizations and individual entrepreneurs when making settlements:

with individuals who are not individual entrepreneurs, by bank transfer (except for settlements using electronic means of payment);

when accepting payment for housing and utilities, including contributions for major repairs;

when offsetting and returning advance payments and (or) advances;

when providing loans to pay for goods, works, services;

when providing or receiving other consideration for goods, works, services.

The effect of this rule has not been extended, and in the implementation of such calculations it will be necessary to apply the CCP. However, in Art. 2 of Federal Law No. 54-FZ establishes the possibility of not using CCP in some other cases from the date of publication of the new law.

So, in paragraph 2 of this article it is indicated that an individual entrepreneur can make payments without the use of cash registers when renting (hiring) residential premises belonging to him on the right of ownership. This right is also extended to residential premises together with parking spaces located in apartment buildings.

It is allowed not to use CCP when retail shoe covers, including in the case of their sale using an automatic payment device for settlements.

According to the new paragraph 13 of Art. 2 of Federal Law No. 54-FZ, KKT may now not be applied when making calculations:

associations of property owners (including associations of homeowners, horticultural and horticultural non-profit partnerships), housing, housing construction cooperatives and other specialized consumer cooperatives for the provision of services to its members within the framework of the statutory activities of these partnerships and cooperatives, as well as when accepting payment for housing and utilities;

educational organizations in the provision of services to the population in the field of education;

physical culture and sports organizations in the provision of services to the population in the field of physical culture and sports;

Note: In these cases, you still have to use CRE for cash settlements, as well as settlements with the presentation of an electronic means of payment, subject to direct interaction between the buyer (client) and the user.

In addition, CCP may not apply individual entrepreneurs when implementing entrance tickets and season tickets to visit theaters that are state or municipal institutions carried out from the hands and (or) tray (new clause 14, article 2 of Federal Law No. 54-FZ). However, CRE is used when selling the specified entrance tickets and subscriptions using the Internet and communication networks.

CCT is sometimes allowed to be used "at a distance"

For the first time, legislators took into account the peculiarities of certain types of activities in which, if necessary, settlements are made remotely from the location of the CCP.

Article 1.2 of Federal Law No. 54-FZ includes new paragraphs 5.6 - 5.10. They establish that since the publication of the new law, users are allowed to use cash registers (with the exception of cash registers used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator) located outside the place of settlement, primarily in following cases:

in case of settlements (with the exception of settlements in a non-cash form on the Internet) for the goods being sold in the case of retail trade and in the remote method of selling goods;

in case of settlements at the place of performance of work and (or) provision of services, if these calculations are performed by the user outside the trading facility, trading place, buildings, structures, structures and their parts and (or) land used by the user to perform work and (or) provide services on the basis of ownership, lease or other legal grounds.

With regard to settlements in the case of retail sales and in the remote method of selling goods, the specified new rule does not apply if, in accordance with clause 5.1 of Art. 1.2 of Federal Law No. 54-FZ, the user has the right to:

when making settlements, do not issue a cash register receipt or BSO on paper;

in the event that the buyer (client) does not provide the user until the moment of calculating the subscriber number or address Email do not send a check of CCP or BSO in electronic form to the buyer (client) to the subscriber number or e-mail address;

use CCP outside the case of an automatic device for calculations.

The ability to carry out settlements remotely from the location of the cash register is provided to users when making settlements using electronic means of payment using automatic settlement devices when providing services for the transportation of passengers, baggage, cargo and cargo luggage. In addition, the user can do this when paying for the goods being sold (except for excisable products, technically complex goods, as well as goods subject to mandatory marking with identification means) using automatic settlement devices containing equipment inside their case for issuing this product.

If the user has exercised the right to use a CCP located outside the place of settlement, then he can fulfill the obligation to issue (send) a CCP (BSO) check to the buyer (client) by:

sending to the buyer (client) at the time of settlement to the subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address), provided by the buyer (client) to the user before the settlement, information in electronic form , allowing to identify such a CRE check (BSO) (this information includes registration number CRE, amount, date and time of calculation, fiscal attribute of the document), and information about the address of the information resource, which is located on the Internet and by which such a CRE check (BSO) can be received free of charge by the buyer (client);

providing the buyer (client) with the opportunity at the time of settlement to read the QR code from the display of a mobile phone, smartphone or other computer device.

We add that there are three more types of activities in which users have the right to use CREs (with the exception of CREs used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator) located outside the place of settlement (when performing certain conditions): in the provision of services to the public, in the settlements carried out by the driver or the conductor in the passenger compartment of the vehicle when selling travel documents (tickets) and coupons for travel in public transport, when accepting payment for housing and utilities.

Provision of services to the population

We are talking about a situation where the legislation of the Russian Federation empowers federal executive bodies to approve the forms of document forms used in the provision of services to the public, and (or) the legislation of the Russian Federation provides for the use of appropriate forms of documents when providing services to the population.

That is, such a form can be issued outside the place of settlement. At the same time, the user’s obligation to issue (send) a CCP (BSO) check to the client, in addition to the usual methods, can be fulfilled by the user by transferring the specified document to the client on paper with the details of the CCP (BSO) check contained on it, which make it possible to identify this CCP (BSO) check ( QR code and (or) the date and time of the calculation, the serial number of the fiscal document, the sign of the calculation, the amount of the calculation, the factory number of the fiscal accumulator and the fiscal sign of the document).

Payments in public transport

The use of a cash register located outside the place of settlement is allowed, if necessary, when making settlements by the driver or conductor in the passenger compartment of the vehicle when selling travel documents (tickets) and coupons for travel in public transport.

At the same time, the user is provided with an additional way to fulfill the obligation to send the buyer (client) a CCP (BSO) check: by providing the buyer (client) with the specified documents (tickets) and coupons on paper indicating information sufficient for identification and free receipt by the buyer (client) ) using information resources the operator of fiscal data and (or) the tax authority posted on the Internet, a cash register check (BSO) in electronic form, which must be generated on the day of settlement.

Payments for housing and utilities

When accepting payments for housing and utilities, it is also possible to use cash register equipment outside the place where the calculations are made. True, this does not apply to cash settlements and settlements with the presentation of an electronic means of payment in case of direct interaction between the client and the user.

In this case, the obligation to use CRE, including the generation of a CRE check (BSO) and the transfer of all fiscal data in the form of fiscal documents generated using CRE, to the tax authorities in electronic form through a fiscal data operator, is performed by the user on time, not exceeding 5 business days from the date of receipt of funds by the user.

To fulfill this obligation, the user issues (sends) to the client a CCP or BSO check free of charge upon his written request (contains the name of the service, date and amount of payment) on paper or in electronic form, within a period not exceeding 5 business days from the date of receipt of such request .

Such a request must be transmitted (sent) by the client to the user within 3 months from the date of the formation of the corresponding check of the CCP (BSO). In the absence of a request after the expiration of the specified period, the named obligation of the user is considered fulfilled.

On the requirements for a cashier's check and a strict reporting form

In paragraph 1 of Art. 4.7 of Federal Law No. 54-FZ lists the mandatory details that must be present in a check of a CCP or BSO.

Federal Law No. 192-FZ dated 03.07.2018, the list of mandatory details of a CCP or BSO check from 07/01/2019 was supplemented for two cases.

The first is the formation of a CCP or BSO check for settlements between organizations and (or) individual entrepreneurs using cash and (or) with the presentation of electronic means of payment . In this common case, the following additional details are required (new clause 6.1, article 4.7 of Federal Law No. 54-FZ):

name of the buyer (client) (name of the organization, last name, first name, patronymic (if any) of the individual entrepreneur);

TIN of the buyer (client);

information about the country of origin of the goods (when paying for the goods);

excise amount (if applicable);

registration number customs declaration(when paying for goods) (if applicable).

And in the new paragraph 6.2 of Art. 4.7 of Federal Law No. 54-FZ, it is said about two mandatory details that will be indicated in checks of CCP or BSO when calculating the payment of winnings when organizing and conducting gambling and lotteries (The new law clarifies that this norm from 07/01/2019 in relation to lotteries, it is valid when paying winnings when organizing and conducting lotteries with a settlement amount equal to or exceeding 15 thousand rubles), upon receipt of an insurance premium or upon insurance payment:

name of the client or policyholder (name of organization, last name, first name, patronymic (if any) of an individual entrepreneur or individual);

TIN of the client or policyholder (if the individual does not have a taxpayer identification number, the series and number of the passport of such an individual).

On the offset or return of advance payment and (or) advances

Paragraph 2.1 of Art. 1.2 of Federal Law No. 54-FZ establishes the features of issuing checks of CCP and BSO when making settlements in the form of offset or return of advance payment and (or) advances previously made by individuals for services:

in the field of cultural events;

transportation of passengers, luggage, cargo and cargo luggage;

in electronic form, as defined in Art. 174.2 of the Tax Code of the Russian Federation;

other, determined by the Government of the Russian Federation.

In this case, the user () can generate one general check of CCP (BSO) containing information about all such settlements made in a special period, as indicated so far: within a day or for a billing period not exceeding calendar month or statutory RF (but no later than the first business day following the day of the end of the billing period), moreover, without issuing (sending) a CCP (BSO) check to the client.

The new law (since its forthcoming publication) has changed this special period. It is now considered to be a settlement period not exceeding a calendar month or established by the legislation of the Russian Federation (but no later than 10 calendar days following after the day of the end of the billing period), also without issuing (sending) a cash receipt (form of strict reporting) to the client.

We add that the said amendment is now additionally extended to services in the field of:

housing and communal services (including services of resource-supplying organizations);

security and security systems;

All about the July amendments in .

The new name of Federal Law No. 54-FZ

"On the use of cash registers in the implementation of settlements in the Russian Federation"

Prior to the innovations under consideration, he determined the rules for the use of cash registers when making settlements in the Russian Federation for the following purposes:

Ensuring the interests of citizens and organizations;

Consumer rights Protection;

Security established order settlements;

Ensuring the completeness of accounting for revenue in organizations and individual entrepreneurs.

Now Federal Law No. 54-FZ also establishes the procedure for the application of cash registers for the purposes of taxation and ensuring the established procedure for the circulation of goods.

New concepts

Article 1.1

In the new version, settlements mean acceptance (receipt), payment of funds in cash and in a non-cash manner for goods, works, services, acceptance of bets, interactive bets and payment of funds in the form of winnings when organizing and conducting gambling, and also acceptance of funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out funds in the form of winnings when organizing and conducting lotteries. In order to Federal Law No. 54-FZ calculations also include:

Acceptance (receipt) and payment of funds in the form of advance payment and (or) advances;

Set-off and return of advance payment and (or) advances;

Provision and repayment of loans to pay for goods, works, services (including the provision by pawnshops of lending to citizens on the security of things belonging to citizens and activities for storing things);

Provision or receipt of other counter provision for goods, works, services.

Thus, the uncertainty regarding the obligation of organizations and individual entrepreneurs to apply cash registers depending on a number of methods of payment for goods (works, services) has been eliminated: now, settlements mean, in particular, the acceptance or payment of funds in cash and non-cash forms for goods, works, services ( Letter of the Ministry of Finance of Russia No. 03‑01‑15/41176 dated June 15, 2018).

Scope and rules for the use of CCP

Article 1.2

One check for services. By general rule when making each settlement, the CCP user is obliged to issue a cash receipt or a strict reporting form (SRF) on paper or in in electronic format. According to the new clause 2.1 of Art. 1.2 Federal Law No. 54-FZ when making settlements in the form of a set-off or refund of prepayments or advances previously made by individuals for services, the user can generate one cash receipt (SRF) containing information about all such settlements made within a day or for a billing period not exceeding a calendar month or established by the legislation of the Russian Federation (but no later than the first business day following the end of the billing period), without issuing (sending) a cash receipt (SRF) to the client. In this case, we are talking about services in the field of cultural events, transportation of passengers, luggage, cargo and cargo luggage, communication services, services in electronic form, certain Art. 174.2 of the Tax Code of the Russian Federation(services in electronic form provided by foreign organizations), as well as other services determined by the Government of the Russian Federation. Note that this is the user's right, not his responsibility.

When making settlements in a non-cash form or using electronic means of payment in the form of a set-off or refund of prepayment previously made by individuals in full, users have the right to send cash receipts (SRF) to buyers only in electronic form without issuing paper checks.

Electronic means of payment (ESP) - a means and (or) method that allows the client of the money transfer operator to draw up, certify and transmit orders in order to transfer funds within the framework of the applicable forms of cashless payments using information and communication technologies, electronic media, including payment cards, as well as other technical devices (paragraph 19 of Art. 3 of the Federal Law No. 161-FZ dated June 27, 2011 “On the National Payment System”).

New provisions on the issuance of a cashier's check (BSO). When making settlements in a cashless manner, excluding the possibility of direct interaction between the buyer (client) and the user or an automatic settlement device, using devices connected to the Internet and providing the possibility of remote interaction between the buyer (client) and the user, are obliged to ensure the transfer of a cash receipt to the buyer or BSO in electronic form to the subscriber number or e-mail address specified by the buyer (client) before making payments. In this case, a cash receipt or BSO on paper may not be printed by the user ( paragraph 5 of Art. 1.2 Federal Law No. 54-FZ).

It was clarified that the Ministry of Finance gives written explanations to tax authorities, organizations, individual entrepreneurs and individuals on the application of the legislation of the Russian Federation on the application of CCPs.

Features of the use of CCP

Firstly, CCPs are not used by credit institutions, while they are required to maintain a list of automatic settlement devices that they own or use.

Secondly, CRE is not used by organizations and individual entrepreneurs in mechanical automatic devices for settlements when making settlements made exclusively with the coin of the Central Bank of the Russian Federation.

Thirdly, adjustments have been made to paragraph 2 of Art. 2, namely, organizations and individual entrepreneurs may not use CCPs when carrying out the following activities (rendering services):

Sale of newspapers and magazines only on paper;

Paddling trade in food and non-food products outside the stationary trade network (with the exception of technically complex goods and food products requiring certain conditions of storage and sale, goods subject to mandatory labeling with identification means) from hands, from hand carts, baskets and other special devices for demonstration, ease of carrying and selling goods, including in passenger cars of trains and on board aircraft;

Bulk sales of milk and drinking water (added to kiosk sales of ice cream and soft drinks on tap).

The sale of travel tickets and vouchers in public transport will be excluded from the types of activities in which you can not use the CCP, from July 1, 2019.

Application of PSNO by entrepreneurs. Article 2 added clause 2.1, according to which individual entrepreneurs using PSNO can make settlements without using CCP, provided that a confirming document containing the necessary details is issued (sent) to the buyer. But the above does not apply to individual entrepreneurs engaged in the types of entrepreneurial activities established by pp. 3, 6 , 9 - 11 , 18 , 28 , 32 , 33 , 37 , 38 , 40 , 45 - 48 , 53 , 56 , 63 paragraph 2 of Art. 346.43 of the Tax Code of the Russian Federation.

Territories of military installations. Territories of military installations, facilities of the federal security service, state security agencies, and foreign intelligence agencies were added to areas remote from communication networks. In these territories, you can not transfer CCP data online.

Settlements between organizations and (or) individual entrepreneurs. According to new edition paragraph 9 of Art. 2 Federal Law No. 54-FZ CCP is not applied when making cashless settlements between organizations and (or) individual entrepreneurs, with the exception of settlements carried out by them using an electronic means of payment with its presentation (for example, bank card). Thus, all cash settlements and settlements using a bank card (electronic means of payment) between organizations and (or) individual entrepreneurs require the mandatory use of cash registers.

Parking. Organizations exercising the powers of state authorities of the constituent entities of the Russian Federation and local governments to provide for a fee the right to use parking lots (parking spaces) do not apply CRE. But there is one condition: these organizations must transfer the money received for parking in full to an account opened with the territorial body of the Federal Treasury within five working days from the date of receipt. The state authority of the constituent entity of the Russian Federation must bring information about such organizations to the attention of the authorized body.

Insurance organizations. When an insurer makes settlements with policyholders with the participation of insurance agents - individuals the insurer applies the cash register when this insurer receives funds from such an insurance agent with the direction of a cash receipt (SRF) in electronic form to the policyholder.

Libraries. State and municipal libraries, as well as libraries of the Russian Academy of Sciences, research institutes, educational organizations may not use CCT when providing paid services population, the list of which will be approved by the Government of the Russian Federation.

Fiscal storage requirements

Art. 4.1 Federal Law No. 54-FZ

Guidelines for the formation of fiscal documents in the implementation certain types calculations will be developed and posted by the authorized body (FTS) on its official website on the Internet;

The operator of fiscal data may process fiscal data received from the user in the interests and on behalf of the named user for statistical or other research purposes without depersonalizing such fiscal data (if it is established by the contract for the processing of fiscal data), subject to the requirements. This provision does not apply to the personal data of the buyer (client).

Registration of CCP

Art. 4.2 Federal Law No. 54-FZ

In the application for registration, the information that must be indicated by individual users has been supplemented:

Information on the use of cash registers when accepting funds when selling lottery tickets, electronic lottery tickets, accepting lottery bets and paying out cash in the form of winnings when carrying out lotteries (in case of registering a cash register that will be used by the user when carrying out such activities);

Information about the use of cash register equipment with automatic devices specified in, and about the numbers of these automatic devices (when registering a cash register equipment intended for use with automatic devices in these cases).

Now, when registering, re-registering or deregistering a CCP, the user will receive the corresponding card within ten working days. Previously, the tax authorities had to issue it within five working days. This period remained when the CCP was withdrawn by the tax authority unilaterally.

Article 4.2 of Federal Law No. 54-FZ added clause 8.1, which establishes the procedure in the event of a breakdown of the fiscal drive, excluding the possibility of reading all the fiscal data that should be stored in its memory.

According to the new paragraph 18 of Art. 4.2 Federal Law No. 54-FZ CCP is removed from the register by the tax authorities unilaterally without the application of the user in the event of an entry in the Unified State Register of Legal Entities on the termination of activities legal entity or USRIP on the termination of the activity of an individual as an individual entrepreneur.

Application of CCP

paragraph 4 of Art. 4.3

According to the new clause 5.1 of Art. 4.3 Federal Law No. 54-FZ a report on the closure of a fiscal accumulator is generated only after the CRE is transferred to the tax authorities through the CRF of all fiscal documents generated by such a fiscal accumulator that should have been transferred to the tax authorities through the CRF, and confirmation is received in relation to all these fiscal documents.

Requirements for a cash receipt and BSO

In addition, when making the calculations specified in clause 5.1 of Art. 1.2 Federal Law No. 54-FZ, the cash receipt must contain information about the place (address) of the installation of an automatic settlement device, with the use of which the settlement was carried out.

We would like to highlight the new clause 6.1 of Art. 4.7 Federal Law No. 54-FZ, which establishes additional mandatory details for settlements between organizations and (or) individual entrepreneurs using cash or with the presentation of electronic means of payment (plastic card):

Name of the buyer (client) (name of the organization, last name, first name, patronymic (if any) of the individual entrepreneur);

TIN of the buyer (client);

Information about the country of origin of the goods (when making payments for the goods);

Excise amount (if applicable);

Registration number of the customs declaration (when making payments for goods) (if applicable).

Additional mandatory details for a cash receipt (SRF) are also established when making settlements when paying out winnings when organizing and conducting gambling and lotteries, when receiving an insurance premium or when paying an insurance payment ( clause 6.2Art. 4.7 Federal Law No. 54-FZ):

Name of the client or policyholder (name of organization, last name, first name, patronymic (if any) of an individual entrepreneur or individual);

TIN of the client or policyholder (if the individual does not have a TIN, the series and number of the passport of such an individual).

New clause 6.1 And 6.2 Art. 4.7 Federal Law No. 54-FZ come into force on July 1, 2019.

Rights and obligations of tax authorities

Article 7

item 6

Now the tax authorities, within the framework of interdepartmental information interaction, have the right to transfer information on settlements, the list of which is approved by the authorized body, taking into account the requirements Federal Law No. 152-FZ of July 27, 2006 “On Personal Data”.

At the same time, the tax authorities are obliged to inform organizations, individual entrepreneurs and individuals on the application of the legislation of the Russian Federation on the application of CCPs.

IN Federal Law No. 54-FZ, regulating the procedure for the application of CCP, significant changes have been made, which have basically already entered into force (since July 3, 2018):

- the concept of "calculations" has been clarified and expanded, respectively, the scope of CCP application has also expanded;
The scope and rules for the use of cash registers have been adjusted - cases have been established when one cash receipt (SRF) can be generated instead of several, and it has also been determined when and how to issue checks for cashless payments;
Clarified the cases when organizations and individual entrepreneurs may not use CCP when carrying out certain types of activities (rendering services);
Individual entrepreneurs using PSNO and carrying out certain types of activities can make settlements without the use of cash register equipment, provided that a confirming document containing the necessary details is issued (sent) to the buyer;
Organizations and (or) individual entrepreneurs do not use cash registers when making settlements in a cashless manner, with the exception of settlements they carry out using an electronic means of payment with its presentation. From July 1, 2019, when making settlements between organizations and (or) individual entrepreneurs, the cash receipt must be supplemented with new mandatory details.