KKM register with data transfer function. List of cash registers for accepting payments from the public, State Register of online cash registers

The law on online cash registers has come into force. How will it work in 2017? What models of online cash registers are included in the register? We are looking for answers to these and other questions on the topic.

Why do we need online cash registers?

Federal Law No. 290-FZ dated July 3, 2016 came into force on July 15, 2016. According to this legal act, retailers are required to use online cash registers when paying customers.

Let us briefly recall the essence of the innovation. Data on punched checks from 2017 must be transferred to the Federal Tax Service server. Fiscal data operators will be the link between the seller and the tax office. With them trade organizations will enter into appropriate agreements.

The system has already been tested in a number of pilot projects and has shown its effectiveness. The main advantage: the withdrawal from the shadow of sales, which in this moment sellers are not recorded. This means replenishment of the tax “piggy bank”.

What will change in 2017?

Full transition to new system scheduled for mid-2018. And in 2017, most individual entrepreneurs and organizations will begin a phased transition to the use of online cash registers. From February 1, 2017, old-style cash registers that do not have the function of transmitting data to the Federal Tax Service via the Internet will no longer be able to be registered.

How do they work? The online cash register includes a fiscal drive. All information about sales is sent to the Federal Tax Service through fiscal data operators. Tax officials control the process, checking the transmitted data with the information stored in the drives.

CCP models included in the state register of the Russian Federation

Businessmen engaged in trade and provision of services are worried in advance: which cash register models with the function of data transfer to in electronic format can be purchased, but which ones are not approved for use? The register of this equipment in accordance with Article 3 of Law No. 54-FZ dated 22.05.2003 is carried out by the Federal Tax Service of Russia. Current lists posted on the website www.nalog.ru

Today, the register of online cash registers contains data from two models: ATOL FPrint-22PTK and SHTRIKH-ON-LINE. Detailed information search on the Federal Tax Service website using the link.

The ATOL FPrint-22PTK online cash register can be purchased on the Internet at a price of 28,000 - 32,000 rubles, the ShTRIKH-ON-LINE cash register - for approximately 60,000 rubles.

The Federal Tax Service register now contains data on the model of the fiscal drive “Encryption (cryptographic) means of protecting fiscal data fiscal drive “FN-1”. Manufacturer: RIK LLC. The shelf life of FN-1 is 13 months.

List of fiscal data operators

The same rule applies to intermediaries - fiscal data operators. You cannot enter into an agreement with any organization that would like to engage in such activities. There is an official list of these organizations approved by the Federal Tax Service. This Russian companies who have received appropriate permits from the state. The cost of annual maintenance is approximately 3000-4000 rubles, check the details on the websites of these organizations.

The list of operators currently included in the register is in the table:

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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, when selling alcoholic beverages (including beer), it is necessary to use cash registers, even if an organization or individual entrepreneur applies 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

to menu

From what period to use online cash register

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. Another prerequisite for registering a cash register will be the existence of an agreement with a fiscal data operator (FDO), through which information will be transmitted 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 by regional authorities as remote and inaccessible, 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);
– Trans-Baikal Territory (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 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 mandatory for all organizations and individual entrepreneurs when making payments (Clause 1 1 Article 1.2 Federal Law dated 22.05.03 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 sold goods. 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 customers 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 sign of return of receipt 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;

  When switching to online cash registers, an organization or individual entrepreneur should use only those cash registers, information about which is contained in the cash register register. We will tell you about the register of online cash registers in 2017 in our consultation.

  Online cash desks: Federal Tax Service register

  The register of cash register equipment is a collection of information about each manufactured copy of the cash register model (Article 1.1 of the Federal Law of May 22, 2003 No. 54-FZ).

  Before the adoption of the Federal Law of July 3, 2016 No. 290-FZ, which amended the Federal Law “On the Application of Cash Registers...” of May 22, 2003 No. 54-FZ, the latter existed the concept of the State Register of Cash Register Equipment. However, since July 15, 2016, both the concept of cash register and the requirements for it have changed (Article 4 of the Federal Law of May 22, 2003 No. 54-FZ). Organizations and individual entrepreneurs obliged to use cash registers (except for those located in areas remote from communication networks) from 02/01/2017 can register and re-register, and from 07/01/2017 use only modern cash registers that ensure the transmission of fiscal data in electronic form to the tax office. Information about such online cash registers is contained in the new register, which replaced the State Register of Cash Registers. The new register is maintained by the Federal Tax Service (clause 1, article 3 of the Federal Law of May 22, 2003 No. 54-FZ, clause 5.5.16 of the Regulations on the Federal Tax Service, approved by Government Decree of September 30, 2004 No. 506).

  The procedure for maintaining such a register is disclosed in Art. 3 of the Federal Law of May 22, 2003 No. 54-FZ.

  Cash register register: online cash registers according to 54-FZ

  The register of online cash registers on the Federal Tax Service website provides, in particular, the following information:

  • full name of the CCP manufacturer indicating its tax identification number;
  • name of the CCP model and its version number;
  • information about the possibility of using CCP only in automatic devices for calculations, only for calculations using electronic means payment online or only as automated system for BSO;
  • date and number of the decision to include the cash register model in the register;
  • date and number of the decision to exclude the cash register model from the register.

  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 of online cash registers.

  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", Federal tax service 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 register machines (KKM) are special electronic computing machines, as well as complexes and separate computer devices that allow, when making payments to customers, to record, store and transmit online fiscal data to the tax authorities through a 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 others 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 positive number expert opinion an 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. The online cash register register 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 desks: 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 one yourself modern apparatus 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 like 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.