From July 3, 2019, most organizations and individual entrepreneurs switched to cash register equipment with the function of online data transfer to the tax service. The use of old cash registers was banned, and businessmen were fined 30 thousand rubles for using them. But how do you understand which CCP model can be used and which cannot? For these purposes, the Federal Tax Service of Russia maintains a special state register online cash register.

At the request of the new wording of Article 3 Federal Law of May 22, 2003 No. 54-FZ“On the use of cash register equipment when making payments in Russian Federation", The Federal Tax Service of Russia maintains a register of cash register equipment. In addition, tax authorities maintain separate lists of fiscal storage devices approved for use for these cash registers and data transmission operators with whom it is necessary to conclude agreements to start working with “smart cash registers.” All these lists are publicly available on the official website of the Federal Tax Service.

Why do you need a register of online cash registers in 2019?

As stated on the official website of the Federal Tax Service of Russia, cash registers (CCMs) are special electronic computers, as well as complexes and individual computer devices that allow, when making payments to customers, to record, store and transmit online fiscal data to tax authorities through the fiscal data operator. In addition, the cash register must provide the ability to print fiscal documents on paper, in accordance with the rules established by Law No. 54-FZ and other regulations. On February 1, 2017, the tax service stopped registering old-style cash registers, although until July 1 last year, businessmen still had the opportunity to use cash registers that were registered earlier.

In order to separate old, prohibited models from new, approved ones, the Federal Tax Service maintains an online register of cash registers. At its core, it is a collection of information about each manufactured or imported copy of a model of cash register equipment that entrepreneurs have the right to use.

This list, which tax authorities publish on their official website in a special section and are regularly updated (the latest list can be seen below in the article), contains the following information:

  • name of the cash register equipment model;
  • details printed with a sample model of cash register equipment on a cash register receipt;
  • name of the supplier of the cash register equipment model and its location;
  • date of issue and number of the positive expert opinion of the expert organization on the compliance of the model of cash register equipment with the requirements of the legislation of the Russian Federation on the use of cash register systems and the information contained in such a conclusion;
  • date and number of the decision of the Federal Tax Service on including the model of cash register equipment in the list of permitted cash register equipment.

As of June 6, 2019, the list of manufacturers of approved equipment includes more than 131 companies. The list of cash registers included in the 2018 register is given in the table, which can be downloaded. The Federal Tax Service included each model in it by a separate order. Details of these documents can also be found in the table.

State register of cash registers for 2019 (as of June 4)

In order for organizations to quickly check the presence or absence of their model without revising the entire online cash register register for 2019, tax authorities have created a special resource where you can perform such a check online. There you can also check the possibility of using a fiscal drive, the models of which are collected in a separate list. KKM register online is updated automatically as new models are added to it.

The register of CCPs subject to modernization is more voluminous and is also constantly updated with new models. Here is the current list of old cash desks that are currently allowed to be modernized:

Manufacturer name of KKM Cash register model
Spark PRIM-07K version 02

PRIM-08TK version 0

PRIM-08TK version 04

PRIM-09TK version 01

PRIM-21K version 0

PRIM-21K version

PRIM-21K version 03

PRIM-88TK version 01

Atol FPrint-22K

ATOL FPrint-90AK

STC Alfa-Project IRAS 900 K
Dreamkas VIKI Mini K

VIKI Print 57 Plus K

VIKI Print 80 Plus K

Orion Orion 100-K

Orion 105-K

Orion 110-K

Orion 200-K

Orion FR01-K

Incotex Mercury-115K

Mercury-130K

Mercury-180K

Mercury-119K

Mercury MS-K

RR-Electro RR-01K
Arkus-D AMC 100K
Schetmash EKR 2102K version 01

EKR 2102K version 02

EKR 2102K version 03

MINIKA 1102K

MINIKA 1102MK

Shtrikh-M SHTRIH-M-FR-K

SHTRIH-MINI-FR-K version 01

SHTRIH-FR-K version 01

HATCH-LIGHT-FR-K

SHTRIH-M-PTK

STRIKE-LIGHT-PTK

Pioneer engineering PIONEER-114K 7
Crystal Service Integration

PYRIT FR01K 9

Yarus Ltd YARUS M2100K
TRINITY Retail-01K 6
STC Izmeritel ELVES-MK 6

Online cash registers: Federal Tax Service register of fiscal storage devices and data transmission operators

In order to use new generation technology, it is not enough to have a modern device and software. The Federal Tax Service also registers fiscal drives, which must permanently store information about all transactions performed using cash registers. Such drives have a certain service life, depending on the model, and are collected in a separate register. The use of equipment that is not on the permit list is the same gross violation as working without a cash register.

In addition, “smart cash desks” do not have a direct connection with the tax authorities; all transfer of information about cash payments and punched checks is carried out through individual operators. These are specially accredited organizations with which trading firms and individual entrepreneurs are required to enter into contracts and pay for their services. The tax service also keeps records of such organizations in a separate register. AS OF July 2019, there are 18 data transmission operators throughout Russia with which businessmen have the right to enter into an agreement and work:

  1. JSC "Energy Systems and Communications";
  2. Taxcom LLC;
  3. Evotor OFD LLC;
  4. Yarus LLC;
  5. LLC "PETER-SERVICE Special Technologies";
  6. LLC "Yandex.OFD";
  7. LLC "Electronic Express";
  8. JSC "KALUGA ASTRAL";
  9. Tensor LLC;
  10. KORUS Consulting CIS LLC;
  11. JSC "Tander";
  12. LLC Certification Center "InitPro"
  13. ELEMENT GROUP LLC;
  14. NVision Group JSC;
  15. PJSC “Vympel-Communications”;
  16. LLC "MultiCarta";
  17. Dreamkas LLC.

The data of these companies can be seen in the table.

Register of fiscal data operators

All decisions on the issuance and cancellation of permission to process fiscal data in accordance with Article 44 of Federal Law No. 54-FZ are made by the Federal Tax Service of Russia.

With the onset of 2017, businessmen faced a difficult question regarding the choice of cash register equipment that would meet all legal requirements.

We will tell you what cash registers should be like, what their advantages are, which models have already been approved and entered into the State Register, and we will also determine what equipment can be modernized.


Attention!

META Technical Service Center is official service center Evotor company and carries out warranty repairs and maintenance of Evotor cash terminals.

New generation cash registers connected to the Internet, according to 54-FZ - features and advantages

Undoubtedly, online cash registers will allow you to reach new level business. They not only simplify the work of the specialists interacting with them, but also benefit customers during service.

Their main features and significant advantages are that:

  1. Their work uses cloud technologies. Devices connected to the Internet transmit information over the network to the tax service about completed transactions, for example, purchases in a store.
  2. They simplify the work of specialists . Check receipts will now no longer need to be printed on a printer, since the system itself will send it to in electronic format to the client/buyer. If at the time of the purchase and sale transaction the cash register was not connected to the Internet, it does not matter - the saved information will be sent to the client later in the form of, for example, an SMS on the phone or email. The client will be able to check the accuracy of the data.
  3. CCP facilitates the reporting procedure. Now you will not need to send a fiscal report, since the information will flow directly through the OFD to the tax authorities. You can also track your revenue through an online cash register connected to the Internet.
  4. Online devices simplify the registration and registration procedure. The entrepreneur will not need to visit the tax office. All you need to do is also remotely re-register equipment and deregister cash registers.
  5. They do not require mandatory maintenance. Clients can reduce their costs by doing this. But every manager knows that cash registers should be serviced annually and the ECLZ unit should be replaced. New cash desks do not have this block, but they do so once every 13 months, for small businesses - once every 36 months. You can contact . Specialists will carry out the work quickly and efficiently.
  6. Online technology is universal. You can use tablets that are connected to the Internet, and also use other programs and applications that ensure stable, efficient operation of the cash register. For example, such as .
  7. Fraud and errors are excluded. If there is a theft at a checkout point or an error occurs during the calculation, the manager will definitely know about it. The system will inform him about this. Representatives of the tax inspectorate may also come to check if they receive false information. Of course, this is a minus only for those who have something to hide.
  8. Online cash registers have a simple system. Any specialist can operate the equipment. An employee who worked with old, not updated equipment will also be able to master the new cash register model.

As you have seen, cash registers will now be more advanced and modern. The installed software on many devices can be combined with different programs for running a business - for example, or with the “My Warehouse” applications and others. Together they create ideal conditions for high-quality and efficient work of any organization.

ATOL SM-02PTK

Kasby

KASBI FR - 01K

KASBI-03K-02

Shtrikh-M

SHTRIH-950K version 01

BAR-COMBO-FR-K version 01

Incotex

Mercury-114.1K

Mercury - 111K version 01

Elwes

Alpha

Arkus-D

AMS-100MK-01

AMS-110K version 01, 02

Guarantee

GARANT-K version 01

Orion

ORION 100K version 01, 02, 03

ORION-105K

ORION-110K

ORION-200K

ORION-FR01K

Helios

From among this technology you can. Our specialists will advise you on all questions and help you choose the right and most effective device.

Models of cash registers for modification under 54 Federal Laws, which are included in the State Register

Let's list the CCP that can be modernized, updated and made like this:

Manufacturer's name

Model of the device that can be remade

Atol

Incotex

Mercury-119K

Changes to Federal Law 54-FZ entailed the need to install cash register equipment that meets modern technical requirements. Cash desks must be able to connect a data collection and transmission unit to the Federal Tax Service in direct mode with Internet access.

Features of commissioning online cash registers

Registration of old-style cash registers ceased from the beginning of February 2017; most entrepreneurs were required to switch completely to the use of cash registers with the ability to send data from July 2017. Organizations with UTII and individual entrepreneurs with a patent, for which the use of cash registers was not mandatory, must switch to new system accepting payments since July 2018.

In order to clearly regulate the use of cash registers, the Federal Tax Service has created a list of online cash registers approved for operation. Models of cash registers that are not included in this list are prohibited from being used. From July 1, 2017, you can only use cash registers listed in the tax service register (you can download it below). You can check your cash register on the list through a special service on ]]> the Federal Tax Service website ]]>.

The requirements for new-style cash registers are as follows:

  1. The ability to issue both paper checks and send electronic copies to the addressee.
  2. Ensuring communication with the operator and the ability to transmit information to him online.
  3. Possibility of generating a barcode with purchase information.
  4. Possibility of transmitting information about communication failures and system errors to the Federal Tax Service.

The list of allowed online cash desks is compiled by the tax service. The register contains descriptions of models and their characteristics, and also publishes data from an expert opinion on the suitability of the cash register for use and permission from the Federal Tax Service to be included in the list of approved cash registers. When purchasing a cash register, a business owner should check it with the register to avoid future problems with its registration and use.

There are also equipment kits for upgrading old cash registers. If the cash register is subject to modification in accordance with new requirements, then after installing data transmission equipment it can be used in the future.

Types of online cash registers

The list includes many types of cash registers. When choosing the appropriate equipment, you must be guided by the purpose of the CCT and the list of functions that it can perform. It became possible to integrate data into 1C, carry out sales volume analytics, and interface new cash register systems with the Unified State Automated Information System.

Distinguish the following types online cash desk:

  • Push-button devices (suitable for mini-enterprises),
  • Recorders with the ability to connect to 1C,
  • Terminals with a full range of functions and software.

When automating accounting, there are cash registers that upload directly to the 1C program, and there are cash registers that upload data in the form of a spreadsheet document. Sellers of alcoholic beverages purchase cash registers linked to the Unified State Automated Information System. The printing speed of the devices also varies. For the service industry, slower (and usually cheaper) models are suitable than for the supermarket.

Connecting to the network is carried out in different ways:

  • Mobile Internet (KKT with SIM card)
  • Wi-Fi,
  • Cable Internet,
  • Connected to a computer with Internet access.

Since 2017, types of online cash registers have been modernized to modern conditions market. When choosing a cash register, entrepreneurs are guided not only by the price of the device, but also by its usefulness for the enterprise as a whole. Now these are no longer just cash registers, but multifunctional devices for accounting and data analytics. And, conversely, for small businesses with low turnover there are very simple models, without a large number of functions, which allows owners of micro-enterprises to save on innovation. In the future, individual entrepreneurs are going to give a deduction for the purchase of new cash registers in order to reduce their costs.

Types of online cash registers presented in this moment on the market must meet new legal requirements. In this article we will tell you how the new cash register differs and what it is like.

Main innovations regarding the use of cash registers since 2017

For participants Russian market, using payments in cash or electronic means of payment, the changes made to the law “On the application of cash register systems” dated May 22, 2003 No. 54-FZ are relevant. Innovations were introduced by the law “On Amendments...” dated July 3, 2016 No. 290-FZ and came into force on July 15, 2016. From then on, sellers could prepare morally and financially for the transition to the new rules for using cash registers. The main innovations are:

  • Making the transition to online cash registers, through which information on calculations will be automatically transmitted to the tax office through the fiscal data operator (FDO).
  • The strict reporting form is equivalent to a cash receipt. Both types of documents are made only using a new cash register and can be sent to the buyer by email or phone. In addition, new mandatory details are being introduced, for example, the name and quantity of goods, and the VAT rate.
  • Impostors, individual entrepreneurs with a patent and those who provide services to the public are also subject to the transition to online cash registers.
  • New ways to control the amount of revenue by tax authorities, including the use of information on the status of bank accounts.
  • Registration of cash registers remotely, without visiting the Federal Tax Service, through your personal account on the tax website.

Who should use online cash registers

Clause 1 Art. 1.2 of Law No. 54-FZ obliges all entrepreneurs and organizations to use new online cash register systems if they are participants in payments in cash or electronic means of payment. Thus, all retailers, those who provide services to the public or perform work, online stores and other market participants must update their devices.

Note! It is not necessary to buy a cash register. It can be rented.

Let us also remind you that the transition to the new rules took place on July 1, 2017. But a small business that previously operated without cash registers must have time to purchase an online cash register by 07/01/2018. Those who received a deferment include imputed workers, owners of vending machines, persons providing services to the public, as well as individual entrepreneurs using patent taxation. The law also contains a list of those who are not obliged to use any CCP (Article 2 of Law No. 54-FZ):

  • engaged in the types of activities named in paragraph 2 of Art. 2 of Law No. 54-FZ (for example, retail market sellers, nannies, caregivers, ice cream sellers in kiosks, shoe and key repair, etc.);
  • located in remote and hard-to-reach areas (the list of such territories is approved by the government agency of the constituent entity of the Russian Federation);
  • pharmacies and divisions of medical organizations selling medical supplies in rural areas where there are no pharmacies, and others.

ATTENTION! Sellers of excisable goods and those who use payment terminals or vending machines must use online cash registers in any case.

Main characteristics of online cash registers

A special feature of new cash registers is that they must have Internet access to transmit sales data to the Federal Tax Service through a special organization, the fiscal data operator (FDO). In addition, the online cash register can send checks electronically to the buyer’s mail or phone; these electronic documents have the same force as paper ones. The online cash register must be equipped with a fiscal drive. This device allows you to record fiscal data in encrypted form without the possibility of correcting it, and store data in compressed form for a long time, decrypt data, interact with the OFD to confirm receipt or non-receipt of information. Also, new cash registers should be able to print a QR code on a receipt, with which the buyer can check all the information about the purchase. Detailed requirements in the CCP are listed in Art. 4 of Law No. 54-FZ.

Find out how the clock should be set in the cash register.

List of cash registers allowed since 2017

The list of authorized online cash registers is published on the Federal Tax Service website; it can be found at the link.

To cash machine was included in the official register, the manufacturer must submit a corresponding application for examination of the declared CCP model. The verification of the declared device is carried out by an expert organization, which is also approved by the government agency and is included in a separate register of such organizations. Based on the expert opinion, a certain model is included in the register of approved cash register equipment. Fiscal drives also undergo a similar check and are included in the register published on the Federal Tax Service website.

Various types of online cash registers can be found on sale since 2017. In the CCP register mentioned above, for example, the field of activity for which a certain device is suitable is indicated. Depending on the type of business, the device is equipped with functions for printing certain details on a cash register receipt. Also, depending on the type of activity, you can choose a cash register of the appropriate size, power, printing speed, etc. Let’s look at what conditions the choice of online cash registers may depend on, giving their classification in the next section.

Classification of cash registers

Classification various types The online cash register can be presented as follows:

1. By type of equipment:

  • push-button cash registers;
  • online recorders (connect to a computer and work through a program, for example, 1C);
  • online terminals (miniature computers, usually already with a program and a built-in printing device).

The first option for the cheapest cash registers is suitable for small businesses with a product range of less than 50 items and a small number of receipts per day (no more than 100), since such cash registers require loading data on the product range, price, etc. from a computer, which is difficult when large quantities products sold, information on which may constantly change. Such cash registers also take up little space. There are cash registers with very small sizes, suitable for carrying by couriers or for outdoor sales.

In addition, if the cash register user is an individual entrepreneur on the simplified tax system, UTII, patent, unified agricultural tax, he can also save at the checkout, because until 02/01/2021 he does not need to indicate the name and quantity of the goods on the receipt or BSO. The absence of this function will also reduce the cost of the new device. At the same time, you need to take into account the fact that in 4 years an update or replacement will still be required, and, perhaps, it is more profitable to purchase a more functional cash register now.

The second and third options are suitable for stationary trading with a traffic volume of more than 150 checks per day. They are mainly equipped with automatic receipt cutting, print quickly, can withstand a large load of receipts per day and have a powerful processor.

2. Regarding participation in accounting automation:

  • with the ability to upload data to 1C;
  • with the ability to download data only in tabular form.

3. In terms of adaptation to the requirements for alcohol sellers:

  • with reference to EGAIS;
  • without reference to EGAIS.

4. By printing speed:

  • fast (needed in stores with high traffic);
  • slow (suitable for the service sector, where the flow of customers is small, for small stores).

5. According to the type of communication module, for connecting to the Internet:

  • Wi-Fi;
  • Ethernet cable;
  • Telecom operator SIM card;
  • via a computer already connected to the Internet.

Results

The choice of an online cash register depends on many parameters of the organization. It is also worth considering the ways of business development, the expansion plan, increasing sales volumes, so as not to undercut the price. But before you buy a new cash register, you should check whether it is possible to modernize the old one and what will be more profitable.

You can find a large amount of information about CCP in the section of our website.

Acquainted with full list online cash register models available on the Federal Tax Service website. It currently contains 48 models as of today.

Information about ten new online cash register models has been added to the registry

By Order of the Federal Tax Service of Russia dated February 14, 2017 No. ED-7-20/183@, the register of cash register equipment included information about 10 new models (“POSprint FP510-F”, “POSprint FP410-F”, “ORION-100F” , “Mercury-119F”, “TREASURER FA”, “SP402-F”, “SP101-F”, “SP802-F”, “ChekVey77-F” and “ATOL 42FS”), ensuring the transfer of fiscal documents to the tax authorities through fiscal data operator.

From March 31, 2017, upon sale alcoholic drinks(including beer), it is necessary to use cash register equipment, even if an organization or individual entrepreneur uses special regimes that give the right not to use cash register equipment until July 1, 2018 (UTII and PSN).

How to make an online cash register from an old cash register

Don't rush to buy new cash registers. First, find out from the manufacturer whether it is possible to upgrade the CCP that you already have. If yes, then you have the right to use it after July 1, 2017 (letter of the Ministry of Finance of Russia dated September 1, 2016 No. 03-01-12/VN-38831).

You can register a regular cash register until February 1, 2017. You have the right to use it until July 1, 2017. After the organization is obliged to buy new cash registers or upgrade old ones. We learned from cash register manufacturers that they are working on modernization. On average it will cost 10,000 rubles. The improvements are enough for the company to use the cash register in 2017. But if the device is obsolete, then it is more profitable to buy a new one.

Note: How does an online cash register differ from a simple cash register?

There is already a list of the first 20 online models, the Federal Tax Service will add to it. The table is below.

VIDEO: How a small business can start using online cash registers

Watch the video on youtube.com

The webinar was organized by SKB Kontur. Below is a video of this event. During the webinar the following issues were discussed:

  • What categories of businesses are connecting to online cash registers in 2018?
  • What are the requirements for CCP? How to upgrade receipt printers?
  • What fines and sanctions are provided for violations?
  • Which fiscal drive is right for your type of business?
  • How to issue checks and strict reporting forms?
  • How to reduce tax on cash register value?

OFD: Connect to the service to work with online cash registers

Online cash register models included in the registry


No.ManufacturerTINKKT modelKKT model version number
1 LLC "SHTRIKH-M"5024046846 BARCH-ON-LINE001
2 ATOL LLC5010051677 ATOL FPrint-22PTK063
3 LLC "RR-Electro"7725788470 RR-01F001
4 LLC "SHTRIKH-M"5024046846 STRIKE-LIGHT-01F001
5 LLC "SHTRIKH-M"5024046846 SHTRIH-MINI-01F001
6 LLC "SHTRIKH-M"5024046846 SHTRIH-FR-01F001
7 LLC "EVOTOR"9715225506 EVOTOR ST2F074
8 ATOL LLC5010051677 ATOL 11F067
9 ATOL LLC5010051677 ATOL 30F061
10 ATOL LLC5010051677 ATOL 77F069
11 7813230814 PYRIT 2F001
12 Dreamkas LLC7802870820 VIKI MINI F001
13 ATOL LLC5010051677 ATOL 25F057
14 ATOL LLC5010051677 ATOL 52F064
15 ATOL LLC5010051677 ATOL 55F062
16 ATOL LLC5010051677 ATOL 90F072
17 LLC "SHTRIKH-M"5024046846 SHTRIKH-M-01F001
18 LLC "SHTRIKH-M"5024046846 SHTRIX-M-02F001
19 LLC "NTC "Izmeritel"5024054445 ELVES-MF001
20 Trinity LLC7721733600 RETAIL-01F001
21 Dreamkas LLC7802870820 VIKI PRINT 57 F001
22 Dreamkas LLC7802870820 VIKI PRINT 57 PLUS F001
23 LLC "Crystal Service Integration"7813230814 PYRIT 1F001
24 LLC "RR-Electro"7725788470 RR-02F001
25 LLC "SHTRIKH-M"5024046846 STRIKE-LIGHT-02F001
26 LLC "NTC Alfa-Project"7707546559 PTK "MSTAR-TK"004
27 LLC "NTC Alfa-Project"7707546559 PTK "MSPOS-K"002
28 LLC "NTC Alfa-Project"7707546559 PTK "ALFA-TK"001
29 LLC "NTC Alfa-Project"7707546559 PTK "IRAS 900 K"002
30 Yarus Ltd LLC7725688517 YARUS M2100F001
31 Pay Kiosk LLC7705721283 PAYONLINE-01-FA001
32 JSC "SCCHETMASH"4632126284 EKR 2102K-F001
33 Dreamkas LLC7802870820 VIKI PRINT 80 PLUS F001
34 LLC "Crystal Service Integration"7813230814 PYRIT 2SF001
35 LLC "RR-Electro"7725788470 RR-03F001
36 LLC "RR-Electro"7725788470 RR-04F001
37 7804067632 PRIM 07-F001
38 OJSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 PRIM 21-FA001
39 OJSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 PRIM 08-F001
40 OJSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 PRIM 88-F001
41 Pioneer Engineering LLC7726739926 Pioneer-114F001
42 Yarus Ltd LLC7725688517 YARUS TF001
43 Dreamkas LLC7802870820 Viki Tower F001
44 LLC "SHTRIKH-M"5024046846 SHTRIH-MINI-02F001
45 JSC "SCCHETMASH"4632126284 MINIKA 1102MK-F784
46 LLC "SHTRIKH-M"5024046846 STRIKE-MPEY-F001
47 OJSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 MK 35-F001
48 ARKUS-ST LLC7727295254 AMS-100F001
49 ASTOR TRADE LLC7708501582 Mercury-115F001
50 ASTOR TRADE LLC7708501582 Mercury-185F001
Show 72 more models

51 CJSC Computer Cash Systems7734134988 SPARK-115-F001
52 Pay Kiosk LLC7705721283 PAY VKP-80K-FA001
53 LLC "RP System"6164279384 RP System 1FA002
54 LLC "Firm PILOT"7713796596 POSprint FP510-F001
55 LLC "Firm PILOT"7713796596 POSprint FP410-F001
56 ORION UTAH TRADE LLC7720675560 ORION-100F002
57 ASTOR TRADE LLC7708501582 Mercury-119F001
58 LLC "TREASURY"7724389850 FA TREASURER076
59 LLC "Service Plus"7724892904 SP402-F001
60 LLC "Service Plus"7724892904 SP101-F001
61 LLC "Service Plus"7724892904 SP802-F001
62 LLC "Service Plus"7724892904 CheckWay77-F001
63 ATOL LLC5010051677 ATOL 42FS077
64 LLC "SHTRIKH-M"5024046846 SHTRIH-FR-02F001
65 LLC "SHTRIKH-M"5024046846 SHTRIH-MOBILE-F001
66 LLC "NTC "Izmeritel"5024054445 ELVES-FR-F001
67 LLC "Vinkor Nixdorf"7707635872 WNJI-003Ф430
68 LLC "ISKRAServis"6731066463 MICRO 35G-F001
69 LLC "Enterprise "MICROTECH"7729196202 PCTF001
70 LLC "SHTRIKH-M"5024046846 NCR-001F001
71 LLC "NTC "Izmeritel"5024054445 ELVES-MICRO-F001
72 ATOL LLC5010051677 ATOL 60F075
73 ATOL LLC5010051677 ATOL 15F078
74 Dreamkas LLC7802870820 Dreamkas-F001
75 ASTOR TRADE LLC7708501582 Mercury-130F001
76 ASTOR TRADE LLC7708501582 Mercury-180F001
77 KIT INVEST LLC4004007928 Terminal-FA001
78 LLC Kaluga Telegraph Equipment Plant4027106731 Kasbi-02F001
79 LLC "EVOTOR"9715225506 EVOTOR ST3F001
80 LLC "KASTOM"7722380481 CUSTOM Q3X-F001
81 LLC "RP System"6164279384 RP System 1FS001
82 ARKUS-ST LLC7727295254 AMS-300F001
83 OPLAT-SERVICE LLC3123365751 UMKA-01-FA001
84 LLC "Repair and maintenance of cash register equipment"6234096588 MESHCHERA-01-F001
85 OJSC "Special Design Bureau of Computer Technology "ISKRA"7804067632 PRIM 06-F001
86 6230085916 OKA-102F216
87 7722375107 ARS.MOBILE F001
88 LLC "INFORMATION PROTECTION LABORATORY"7720346630 K1-F001
89 LLC "TERLIS"7710212073 MOBIUS.NET.H21-F470
90 LLC "Service Plus"7724892904 SP801-F001
91 Pay Kiosk LLC7705721283 NETPAY-FS001
92 France Informatic and Technology LLC7712086473 FIT-ONLINE-F101
93 LLC "TERLIS"7710212073 ZEBRA-EZ320-F470
94 LLC "TERLIS"7710212073 MOBIUS.NET.T18-F470
95 WEB Technology LLC7723498341 AGAT 1F007
96 Advanced Trade Solutions LLC7722375107 ars.vera 01F001
97 Advanced Trade Solutions LLC7722375107 ars.evo 01F001
98 ASTOR TRADE LLC7708501582 Mercury-MF001
99 LLC "NTC "Izmeritel"5024054445 ELVES-MINI-F001
100 ARKUS-ST LLC7727295254 AMS-300.1F002
101 JSC "SCCHETMASH"4632126284 FELIX-RMF797
102 LLC "France Informatics and Technology"7712086473 FIT-NEWLINE-F102
103 ATOL LLC5010051677 ATOL 20F081
104 ATOL LLC5010051677 ATOL 50F080
105 LLC "Firm PILOT"7713796596 SKY-PRINT 54-F002
106 KIT INVEST LLC4004007928 KIT Online-F105
107 LLC "InfoDefense"7705801683 FN-1.online/FAS001
108 LLC "COUNTING ANALYTICAL MACHINES"6230085916 Oka MF517
109 LLC "RP System"6164279384 Cashier 57F001
110 ATOL LLC5010051677 ATOL 91F082
111 LLC NPO "GK PORT"5404060131 PORT-100F001
112 LLC NPO "GK PORT"5404060131 PORT-1000F001
113 LLC "Research Institute "Soliton"0274051744 MT01-Soliton mPOS-F001
114 LLC "NTC "Alfa-Project"7707546559 PTK "ALFA-TK-F"001
115 LLC "EVOTOR"9715225506 Evotor ST5F083
116 LLC "KKM ONLINE"7805699112 NEVA-01-F001
117 LLC "AZUR POS"7725375070 AZUR-01F001
118 LLC "ISKRAServis"6731066463 MICRO 106-F001
119 LLC "RP System"6164279384 Kassatka-1F001
120 ATOL LLC5010051677 ATOL 92F084
121 ATOL LLC5010051677 ATOL 150F086
122 KIT INVEST LLC4004007928 KIT SHOP-F001

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From what period to use online cash register


Start date for using online cash registerWho appliesBase
July 15, 2016Organizations and entrepreneurs have the right to use online cash register systems on a voluntary basisClause 5 Art. 7 of the Law of July 3, 2016 No. 290-FZ
February 1, 2017 Organizations and entrepreneurs are required to use online cash register systems. Exception:
  • organizations and entrepreneurs on UTII;
  • entrepreneurs on patent;
  • organizations and entrepreneurs when providing services to the public.
In addition, old devices that were purchased before February 1, 2017 can be used until July 1, 2017
Clauses 3, 7 and 8 art. 7 of the Law of July 3, 2016 No. 290-FZ
July 1, 2018The following are required to use online cash register:
  • organizations and entrepreneurs on UTII that operate under paragraph 2 of the Tax Code of the Russian Federation;
  • entrepreneurs on patent;
  • organizations and entrepreneurs when providing services to the population;
  • organizations and entrepreneurs who have the right not to apply CCP under the Law of May 22, 2003 No. 54-FZ (before it was amended by the Law of July 3, 2016 No. 290-FZ);
  • organizations and entrepreneurs who use vending machines
Art. 7 of the Law of July 3, 2016 No. 290-FZ

Note:
1. Individual entrepreneurs on a patent, organizations on UTII, until July 1, 2018, have the right to work without a cash register, subject to the issuance of a payment document (sales receipt, receipt, etc.) at the request of the buyer (Clause 7, Article 7 of the Law of July 3 2016 No. 290-FZ).
2. When providing services to the population, individual entrepreneurs and organizations have the right to work without a cash register until July 1, 2018, subject to the issuance of printing BSO (Clause 8 of Article 7 of the Law of July 3, 2016 No. 290-FZ).

Note: Detailed table.pdf 117 Kb

From February 1, 2017, the Federal Tax Service registers only online cash registers

After January 31, 2017, tax officials register only online cash registers - those cash registers that have a fiscal drive and are capable of transmitting data on punched checks to the Federal Tax Service via the Internet. To others prerequisite To register a cash register, there will be an agreement with a fiscal data operator (FDO), through which the information will be transferred to the tax office.

From July 1, 2017, all organizations and individual entrepreneurs that are required to use cash register systems will have to switch to online cash registers. This means that it will be impossible to use technology that is unable to transmit information about punched checks online and work without an agreement with the OFD.

The right not to use online cash register

If the seller operates in an area remote from communication networks, the ban on registering cash registers that do not provide data transmission via the Internet does not apply to him. True, for this the area must be included in a special regional register.

Note: Letter of the Federal Tax Service dated January 27, 2017 No. ED-4-20/1435

Now, if a cash register is installed in a locality recognized regional authorities remote and difficult to reach, there is no need to enter into an agreement with a fiscal data operator and connect the cash register to the Internet.

The criteria for remote areas are established by Order of the Ministry of Communications dated December 5, 2016 No. 616. In particular, the population of such a settlement should not exceed 10 thousand people.

Based on the approved criteria, local authorities must create lists of areas where offline cash registers are allowed to be used, and make these lists publicly available. For example, the corresponding lists have already been prepared by the authorities of the Republic of Bashkortostan, the Chuvash Republic, the Lipetsk region, and also the Penza region.

To date, in a number of constituent entities of the Russian Federation, lists of areas remote from communication networks have already been determined. The relevant acts were adopted:
– Amur Region (resolution dated January 27, 2017 No. 38);
– Astrakhan region (resolution dated 02/08/17 No. 31-P);
– Bryansk region (order dated January 31, 2017 No. 32);
Transbaikal region(resolution dated January 31, 2017 No. 19);
– Kirov region (resolution dated January 31, 2017 No. 43/52);
– Kurgan region (resolution dated January 31, 2017 No. 20);
– Lipetsk region (resolution dated January 31, 2017 No. 35);
Perm region(resolution dated 02/09/17 No. 43-p);
– Penza region (resolution dated 01.02.17 No. 43-pP;
– Rostov region (resolution dated 02.02.17 No. 50);
– Republic of Bashkortostan (order dated 07.12.16 No. 1406-r);
– Komi Republic (resolution dated January 23, 2017 No. 27);
– Tomsk region (resolution dated January 30, 2017 No. 26a);
– Chuvash Republic (resolution dated 02/03/17 No. 28);
– Chukotka autonomous region(resolution dated January 11, 2017 No. 5);
Yaroslavl region(resolution dated 01.02.17 No. 59-p).

Note: Legal acts of the constituent entities of the Russian Federation

Important! If your locality is not on the local list or there is no such list in your region at all (which means that there are no localities exempt from the use of online cash registers either), when you try to register an autonomous cash register that does not provide data transmission via the Internet, you will be refused .

The right not to use online cash register does not mean that you can work at the old cash register

From July 1, 2017, it is no longer possible to use old-style cash register equipment. And even for sellers operating in areas remote from communication networks.

Note: Information from the Federal Tax Service for the Vladimir region

Moreover, if a cash register is used in a populated area that local authorities have recognized as remote and inaccessible, the seller is not obliged to enter into an agreement with the fiscal data operator and connect the cash register to the Internet, but must use a new cash register. Therefore, if your locality is included in the list of areas where the use of offline cash registers is allowed, this does not mean that you can continue to use the old cash register. Even if the cash register operates offline, it must still meet the new requirements and must be included in the register of cash register equipment posted on the Federal Tax Service website.

Online cash registers in online stores

Depending on how the online store organizes payment for goods, it either needs to use cash register or not. For example, the seller will not have to issue a check if payment is made through a paying agent. Or does the seller need an online cash register if the buyer pays for the goods to a third-party courier organization? Who should issue a receipt to the buyer: the online store or Yandex.Checkout? If a buyer transfers money for goods from his card (account) through, say, Sberbank Online to the seller’s electronic wallet, is this a non-cash payment that does not require the use of a cash register?

Note: Read the answers to these and other questions

When sending goods by cash on delivery, the cash receipt is issued by the post office

The organization sells goods by mail, sending them to the buyer cash on delivery (payment upon receipt of the goods). In this case, who should issue a cash receipt - the seller or the post office that accepted payment for the goods? According to the Ministry of Finance, the check should be issued by the post office. Details - in letter dated 09/15/17 No. 03-01-15/59689.

Cash register equipment is used in mandatory by all organizations and individual entrepreneurs when they make payments (clause 1 1 of article 1.2 of the Federal Law of May 22, 2003 No. 54-FZ). This rule, as noted in the Ministry of Finance, also applies to agents who perform legal and other actions on behalf of the other party (principal). In addition, in paragraph 12 of Article 4 of the Federal Law of June 3, 2009 No. 103-FZ “On activities for accepting payments individuals carried out by payment agents” directly states that payment agents are required to use cash register equipment.

In this case, the agent is the post office, which accepts payment for the goods sold. Therefore, as the Ministry of Finance concludes, when sending goods to the buyer by mail, cash on delivery should be used in Russia.

How to avoid receiving fines for not using online cash register systems?

An entrepreneur will not be punished for not using CCP if he has done everything to comply with the law. It is necessary to prove that the reason for the violation was the lack of fiscal accumulators on the market, and not the inaction of the taxpayer. Evidence may be a contract for the supply of equipment concluded before July 1, 2017.

Despite the shortage of equipment, suppliers are recommended to enter into contracts for the supply of cash registers - this will give users a “legal” deferment on the use of cash register systems. And sellers of fiscal equipment need:

  • To reassure clients who have already paid for our equipment. Let them know that they will not be penalized because they have proof of compliance with the law.
  • A cash register delivery agreement paid before July 1, 2017 will be an argument in favor of clients, and the Federal Tax Service will not consider them to be violators. For entrepreneurs, this is a great reason to hurry up and buy a cash register now.

How to issue a cash receipt when returning goods by the buyer

The cash register receipt, which the seller issues when returning the goods by the buyer, must contain the sign “Return of receipt” and be printed on the cash register of the business entity (individual entrepreneur or organization) that accepted money from the buyer when selling the goods.

Paragraph 1 of Federal Law No. 54-FZ dated May 22, 2003 lists the mandatory details that a cash receipt or strict reporting form must contain. Among these details is a calculation sign, which can be as follows:

  • “arrival” - receipt of funds from the buyer (client);
  • “return of receipt” - return to the buyer (client) of funds received from him;
  • “expense” - the issuance of funds to the buyer (client);
  • “refund of expenses” - receipt of funds from the buyer (client) issued to him.

Therefore, when the buyer returns the goods, he needs to be issued a cash receipt (strict reporting form) with the sign “return of receipt”. In this case, a cash receipt with a return receipt sign must be generated on the cash register of the business entity (individual entrepreneur or organization) that accepted money from the buyer when selling the goods.

Cash receipt: what to indicate when delivering sales

You must fill out all the required details on the cash register receipt. One of them is the place (address) of payment. Moreover, this field must be filled out even for delivery and/or peddling trade.

Note: Letter of the Federal Tax Service dated November 3, 2017 No. GD-3-14/7222@

If a cash receipt is issued by a “mobile” seller, it must indicate the actual payment address.

When registering a cash register that is planned to be used for distribution and/or distribution trade, this feature must be indicated in the application for registration (put code “1” in field 140). A cash register registered in this way can be used in a subject of the Russian Federation that is different from the actual registration address of the cash register.

Owners of online cash register systems do not need to keep a cashier-operator log

Resolution of the State Statistics Committee of Russia dated December 25, 1998 N 132 “On approval of unified forms of primary accounting documentation for recording trade operations” approved the corresponding forms of primary accounting documentation, including forms KM-4 (cashier-operator journal) and KM-6 (certificate report cashier-operator).

Considering that Resolution of the State Statistics Committee of Russia N 132 is not a normative legal act adopted in accordance with Federal Law N 54-FZ, it does not apply to the legislation of the Russian Federation on the application of CCP and, therefore, is not subject to mandatory application.

This clarification is given by the Ministry of Finance in letter No. 03-01-15/37692 dated June 16, 2017, answering the question about the need to use forms KM-4 and KM-6.

If your online cash register is broken when accepting online payments, proceed in one of the following ways (depending on the situation):

1. Payments are reflected both in the accounting program and in the fiscal accumulator. But some of the payments were not sent to the fiscal data operator. In this case, you need to obtain information from the fiscal storage device about which checks were sent to the fiscal data operator and which were not. The manufacturer of the fiscal drive will be able to extract such information. Send unsent checks unloaded from the fiscal storage through the cash register office to the Federal Tax Service of Russia along with a statement about the current situation.

2. Data on calculations are reflected only in the organization’s accounting program, but are not included in the fiscal drive. In this case it is necessary:

  • run correction checks with the “receipt” calculation attribute to account for amounts received from customers during the time when the cash register was not working;