KKM - what is it, how to choose and register

CCP – what does it include?

CCP is a complex of devices directly connected to each other. The minimum working kit consists of:

the device itself (online cash register);
fiscal drive (inserted into the cash register);
equipment used to connect to the network.

The equipment of the device can be supplemented and expanded if the entrepreneur wishes, but the minimum set must include the above devices. Before purchasing a cash register, you need to clarify the list of device models approved for use on the Federal Tax Service website.

Cash machine

A cash register is a technique used to conduct financial transactions. When choosing an online cash register, an entrepreneur can give preference to either buying a new device or renting it. The benefits of both options are combined by purchasing a cash register on an interest-free installment plan. Modern cash registers are able to operate without connecting to a PC or laptop (except for fiscal registrars). They are equipped with devices for outputting and inputting information - a touch screen, keyboard, display.

Since 2020, cash registers (online cash registers) are already equipped with a financial statement and a printer for printing receipts. The need to keep a cash register at the central service center has also disappeared.

Fiscal storage (FN)

FN is a device necessary for the operation of a cash register, intended for recording and storing information about transactions. The device records all transactions - fiscal data cannot be adjusted or changed if desired. The FN is located inside the cash register at the previous location of the EKLZ. Any information stored in the Federal Tax Service can be requested by the Federal Tax Service if necessary. As for the technical requirements for personal income tax, their validity period cannot exceed 15-36 months (the period varies depending on the type of activity of the individual entrepreneur or legal entity). After the expiration of the period of use of the FN, the businessman is obliged to promptly replace the device with a new one. Please note: when replacing, a businessman is obliged to ensure the safety of the old FN for 5 years.

How does the online cash register work?

The new checkout, or online checkout, is very different from what merchants are used to. Firstly, the usual cash register (EKLZ - secure electronic control tape) is replaced with a fiscal drive. This is a small device whose memory stores information about all sales made at the checkout. The fiscal drive encrypts the data and sends it to the Federal Tax Service.

The declared cost of the fiscal drive is 8,000 rubles, but at the moment, due to a shortage, the price reaches 15,000 rubles. The device has a service life of 13 months. They promise that drives with a longer shelf life of up to 36 months will be available on the market, but at the time of writing this article, such devices have not yet appeared on the market.

The owner of the cash register has the right to independently replace the fiscal drive after the period of use has expired. But, apparently, suppliers of cash register equipment will require that this be performed by certified specialists - for example, as part of a cash register service agreement. Otherwise, this may result in the cash register being removed from warranty.

The cash register must also be equipped with an interface for connecting to the Internet - wired or wireless (WiFi, mobile Internet).

Some cash registers can be upgraded to new standards. Some don't. This can only be clarified from the manufacturer.

The cost of new cash registers ranges from 18,000 to 70,000 rubles, depending on the characteristics and capabilities. When purchasing, you need to pay attention to whether the declared price includes a fiscal drive.

Application of CCP

When making settlements with customers or counterparties in cash or using bank cards, the online cash register transmits information about the transaction to the Fiscal Data Operator, and the Federal Tax Service ensures the safety of the data and encrypts it.

Depending on the area of use, there are two main types of CCP:

intended for service sector enterprises;
for retail businesses.

Every businessman, when switching to online cash registers, must enter into an agreement with the Fiscal Data Operator.

Chronology of the transition to new technology

The transition to online cash registers will be carried out in stages:

From July 1, 2020, businessmen working under the following tax regimes switched to a new type of device: simplified tax system, unified agricultural tax, OSNO.
Since 2020, the online cash register must be used by individual entrepreneurs and legal entities engaged in the provision of services in the field of catering and trade. The condition applies only to those businessmen who work for UTII and PSN, and also have hired employees.
From July 1, 2020, individual entrepreneurs and legal entities that work in trade or catering, even without hired employees, are required to purchase and connect an online cash register. The tax system used does not matter.
Entrepreneurs without employees who sell products that they produce themselves and provide services (carrying out work) will switch to online cash registers from July 1, 2021.

Using CCP in 2020: what it looks like in practice

54-FZ on the use of cash registers requires the mandatory sending of fiscal data to the tax office about each financial transaction. To do this, you need to connect the device to the Internet. The exception is for regions remote from communications; they are listed in special lists formed by regional authorities.

Before installing the cash register you will need:

Select and purchase cash register and fiscal storage
Create an electronic signature
Connect the Internet and OFD
Register with the Federal Tax Service

After installing the cash register at the workplace and concluding all the necessary contracts, it is necessary to instruct employees, with a signature on their financial responsibility.

Having prepared the consumables and connected the device to the network, you need to open a shift:

press the corresponding button on the device;
punch several blank checks to check the operation of the equipment;
print the interim X-report.

The use of cash register systems for payments is mandatory; a check is issued to the buyer and an electronic version is sent if the client so desires.

To close a shift, the following actions are carried out:

collection and delivery of proceeds to the responsible person;
Z-report printout.

An online cash register can be push-button, for example, a compact device Atol 91F, with autonomous operation and a wireless connection for working on the road. More respectable multifunctional models, such as Vicky Micro, operate on touch controls - such a cash register is equipped with a large display and a clear interface.

Need help selecting a CCP?

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Cash register 2020: how checks will be transferred

How will the online cash register transfer receipts? Speaking about the process as a whole, we can distinguish several stages:

When making payments, the machine issues a receipt, which is recorded and stored in encrypted form. The received data is stored in the fiscal drive.
FN assigns an individual code to the check.
3. The check with the assigned code is automatically sent directly to the Fiscal Data Operator (FDO), who verifies the data.
The OFD transmits a signal that the check has been accepted. The fiscal data operator is responsible for the safety of check information, as well as for transmitting information to the tax office within the established time frame.
The fiscal drive records confirmation from the OFD.

All data on the calculations performed is saved - subsequently they are available both to the owner of the online cash register and directly to the tax authorities.

Who is a fiscal data operator and why is he needed?

Legislatively, in the process of transferring data from the cash desk to the Federal Tax Service, a mandatory intermediary is provided - the fiscal data operator, or OFD. These are companies to which the Federal Tax Service has delegated to collect information from fiscal cash registers and broadcast it to their servers. The OFD register is published on the Federal Tax Service website. An agreement with the OFD must be concluded for each cash register. The cost of an annual contract is 3,000 rubles.

An important question is how quickly your check will be sent to the Federal Tax Service. There is no requirement in the law to immediately send a check to the OFD. Up to 30 calendar days are allotted for this from the date the check is generated. Therefore, if the Internet “fell off”, nothing bad will happen, unsent checks will accumulate in the fiscal drive, and when the connection is restored, they will be sent to the OFD. But if the information is not transmitted within 30 days, the fiscal drive will be automatically blocked and the cash register will stop printing receipts.

Despite the presence of an intermediary, the owner of the cash register is responsible for the timely transfer of data to the Federal Tax Service.

Who can refuse to use CCP in 2020?

At the beginning of June 2020, amendments were made to Federal Law 54, according to which some representatives of the business environment were given the opportunity to refuse to use online cash registers in the process of work. In addition, the changes introduced also provide for the possibility of a deferment for entrepreneurs from installing an online cash register (until July 1, 2019).

Thus, businessmen may not use online cash registers until July 1, 2021:

selling goods produced independently;
providing services (performing work).

The following are exempt from the mandatory use of cash registers:

entrepreneurs operating under the patent tax system, engaged in established types of activities (a detailed list can be found in the article of the Tax Code);
enterprises providing transportation services; mandatory condition – payments must be carried out through special devices or electronic turnstiles;
businessmen engaged in trading through vending machines - in this case, with each new purchase, a QR code should be displayed on the electronic display of the device, which can be used to read the receipt;
libraries (with frequent exceptions);
insurance agents working directly (not as an employee of an insurance company);
entrepreneurs renting out residential real estate that they own;
for settlements with homeowners' associations, as well as educational organizations.

Changes in legislation also provide for the provision of benefits. Thus, magazine and newspaper stalls (kiosks), as well as credit institutions, are not required to use cash register systems. The amendments also affected entrepreneurs who are engaged in peddling trade.

Modernization of cash register machines

To modernize the device, a modification kit is purchased (if this is possible and the model allows it) or the CCP is simply changed to a new, more advanced one. Next, you need to deregister the old car with the tax authorities and register a new one. It will be necessary to reflash the device and replace the nameplate.

The main goal of the modernization is to install a fiscal storage device and organize online access and data transfer. It is quite difficult to carry out flashing on your own - it is easier to contact the Technical Service Center (TSC).

During the modernization process it is necessary:

equip the device with additional computing functions;
reinstall the cash register firmware or update the software, replace the nameplate;
deregister with the tax KKM;
take cash meter readings;
transfer of the application, passport and registration card to the Federal Tax Service.

After completion and modification, the cash register will automatically send data about ongoing operations to the OFD (Takskom, Kontur, Yarus, Evotor OFD and others). At the same time, the set of mandatory details in the check will increase.

Expert opinion

Kirill

Cashier specialist

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Buying a new cash register is another option to solve the problem. The cost of a new CCP is from 15–30 thousand rubles. Most of these funds will be spent on purchasing a fiscal drive and paying for the services of a specialist who will handle the update. Online cash registers are also allowed to be rented.

Is CCP required for small businesses?

In accordance with the new rules, small businesses are required to use online technology in their activities. Previously, they could purchase cash registers solely at their own discretion. The new edition also defines a list of preferential categories: thus, pharmacies located at hospitals in villages and villages, as well as entrepreneurs operating in hard-to-reach areas, are exempt from purchasing, installing and registering cash registers. Please note: benefits do not apply if the entrepreneur sells excisable goods - for example, cigarettes or alcoholic beverages.

Thus, businessmen may not use online cash registers until July 1, 2021:

selling goods produced independently;
providing services (performing work).

Setting up an online cash register is beneficial even for a start-up business, because... The state provides the opportunity to take advantage of a tax deduction (the amount can be up to 18,000 rubles. Thus, it is possible to fully cover your expenses. Please note: in order to qualify for the deduction, you must register the device before July 1, 2020. They cannot take advantage of the offer Legal entities or individual entrepreneurs who previously worked with online cash registers under other tax regimes.

Latest innovations

The legislation provides for a gradual transition to cash register equipment operating in an online format. Those who were previously exempt from innovations must also work according to the new rules. However, there are some activities that do not require the use of online cash registers.

The format of accounting and key operations has not changed much with the introduction of new equipment. As part of tax accounting, many primary reporting documents related to unified ones have been abolished. New documents have also been added that are generated through CCP.

What a businessman needs to know about cash registers in accordance with 54-FZ

Selection and purchase of cash register and financial book

The choice of an online cash register should be approached with special responsibility. It is recommended to purchase CCPs exclusively from official service centers and partner stores of equipment manufacturers. In addition, the service center specialists will help you choose the right model that is suitable for your type of activity, thereby eliminating unnecessary costs. Before you make a purchase, be sure to find out whether the cash register model is included in the Federal Tax Service register.

Please note: starting from 2020, using cash registers without a fiscal drive is not allowed. Registration of an online cash register without FN will be denied.

Conclusion of an agreement with a fiscal data operator

Currently, there are more than 10 fiscal data operators operating in Russia. Each entrepreneur can make a choice independently, based on the cost of services. The main condition is that the selected Fiscal Data Operator must have valid accreditation.

Registration of CCP

Self-registration of an online cash register is a rather labor-intensive process, especially if the procedure is performed for the first time. This is why many entrepreneurs turn to specialized companies for registration - this eliminates possible mistakes, resulting in time and financial losses.

So, if you plan to register yourself, you can do this in one of the following ways:

Directly through one of the Federal Tax Service branches. In this case, the individual entrepreneur or legal entity will need to collect a package of documentation (we will consider it further). Please note: you can also submit your application and documents by mail - use registered mail. It is also possible to submit through a representative whose authority is notarized.
Via the Internet (taxpayer’s personal account). This method is much simpler than a personal visit, however, it must be taken into account that the individual entrepreneur or legal entity already has a registered and confirmed taxpayer account (the application must be signed electronically). In this case, you will not have to provide the cash register to the tax office.

Requirements for an agreement with the OFD

The organization must be included in the register of the fiscal tax service. The existence of an agreement with an unaccredited company cannot be the basis for registering an online cash register; the entrepreneur will receive a tax refusal.

A business entity will also need an electronic digital signature to register a cash register. You can purchase it directly from the fiscal data operator or a center accredited by the Ministry of Digital Development, Communications and Mass Communications of the Russian Federation. The average cost of a CEP is 1,500 rubles.

Further actions include creating a personal account on the operator’s official website. The registration form requires you to fill out information including:

storage system registration address;
OGRN;
TIN;
contact information.

After completing authorization, you need to familiarize yourself with the terms of the contract and the cost of the operator’s services. All that remains is to pay the amount specified in the agreement and certify the document using an electronic signature.

Registration of cash registers - how to register equipment without a visit to the tax office

The process of registering a cash register remotely is much simpler; it takes a week to personally visit the inspectorate:

An individual entrepreneur or legal entity will not need to first enter into an agreement with the Technical Service Center;
there is no need to provide an online cash register to the tax office.

Considering the online registration process, we can distinguish several stages:

Submitting an application for registration is carried out through a personal account on the Federal Tax Service website - nalog.ru. If a personal taxpayer account has not yet been registered, you can easily create and verify an account - it will take some time. To create an application, you will need to go to the “Accounting for cash register equipment” tab, and then select the “Register cash register” option. It is best to enter information into the form that opens yourself - the necessary information can be found in the online cash register passport. After the information about the online cash register has been entered, you need to enter information about the fiscal drive: indicate the serial number, model and other values. The next step is to select the OFD from the presented list. Check the specified data and go to the “Record and send” option by placing an electronic signature. Important: the status of consideration of the application for registration can be found in the “Information on the passage of documents sent to the Federal Tax Service” section by selecting “Cash register accounting”. After the tax inspectors review the application, the device will be assigned a specific registration number.
Passing fiscalization – procedures for commissioning a cash register with a fiscal drive. To carry out fiscalization, you will need the registration number of the device, as well as data from your own application for registration. You can carry out fiscalization yourself via a PC or laptop by connecting the device via USB. In the form that opens, you will need to indicate the parameters of the selected OFD, information about the taxation system, registration number and other data. If the information is entered correctly, the online cash register will automatically print a receipt. containing the registration report. Important: within 24 hours after fiscalization, the information received from the check must be entered in your personal account (section “Complete registration”) by filling out the form “Cash register registration report”.
Receiving a cash register card. After the individual entrepreneur or legal entity has received the registration number of the device and carried out fiscalization, it is necessary to receive an electronic card (section “Information on the passage of documents sent to the tax authority”). On the page that opens, all registered cash register devices will be displayed - the card will appear next to each of the devices. You can print the document or contact the tax office to obtain a paper copy.
Registration of the online cash register in the OFD is the final step. You need to log in to your personal account on the portal of the previously selected Data Operator, go to the “KKT” section – “Connect KKT” and fill out all the required fields in the form, save the data.

After successfully completing each of the four stages, the operation of the cash register is completely legal.

Re-registration and deregistration

This equipment is not issued for the entire period of the organization’s activities. Periodically, the device needs to be replaced and re-registered. This may be due not only to equipment wear and tear or breakdown, but also to the purchase of a more modern model. Main reasons for replacement:

Loss of fiscal signs.
Theft of the device.
Equipment breakdown.
Expiration of service life.
Change of legal entity of the organization.

Cash register equipment is a kind of data protection, and in order for the protective actions not to weaken, it is necessary to check the work for the entire period and re-register the accounting device. Average service life is from 1.5 to 3 years. This period depends on the company’s activities and turnover. The fiscal drive can be changed only after verification activities.

Deregistration and installation of new equipment through the Federal Tax Service

During this process, the Federal Tax Service provides an electronic card with which old and new data are entered. After the re-registration is successful, the entrepreneur must draw up electronic documentation and notify the Tax Authority about the changes. During re-registration, it is necessary to read the data and submit it to the Federal Tax Service along with the application. This is stated in paragraph 11 of Article 4.2 of Federal Law No. 54. This is a standard procedure and it does not matter what caused the cash register to be deregistered.

Even an online store must have a cash register in order to operate legally and function normally. When the cash register receives information, it transmits it to the OFD, and the operator returns this information in the form of an electronic check. At the same time, data is monitored, processed, and copied into storage. The entrepreneur, in turn, through his personal account can create reports and interact with the Tax Service.

What responsibility can individual entrepreneurs and legal entities bear for CCP?

Owners of cash registers are responsible for:

for registration;
for providing data to tax authorities;
for the correctness and correct operation of the device.

Please note: entrepreneurs and legal entities that operate without using an online cash register are subject to fines:

for individual entrepreneurs – up to 50% of the amount that was transferred past the cash register; minimum size – 10,000 rubles;
for legal entities – up to 100% of the amount passed through the cash register; The minimum fine is RUB 30,000.

In case of incorrect use of the devices for the first time, the taxpayer is subject to a fine in the amount of 3,000 to 10,000 rubles.

Everything must be certified!

The instructions for the cashier-operator when working with a cash register recommend inserting a control tape into the machine, departing from the edge of about 15 cm. Please note: there must be information about the machine number, the current date and what time the work began, as well as information taken from all registers Once all the data on the control tape has been recorded, it is certified by the signatures of the participants in the process.

Next, the cashier places into the machine the currency that is supposed to be used for exchange when making transactions. You can read about how to correctly put money into the cash register and how to then set the correct operating mode in the instructions for a specific device.

Let's sum it up

What is CCT? Cash register equipment is a set of devices consisting directly of a cash register, a fiscal drive and peripheral equipment (commercial scales, customer display, acquiring terminal, barcode scanner, etc.) Today, a single device acts as a cash register - an online cash register. Thus, from July 1, 2020, most individual entrepreneurs and legal entities must replace old machines with modern online cash registers and register. You can submit an application to register your equipment either online or at the tax office. Using an online cash register is quite simple - each model is accompanied by detailed instructions. Individual entrepreneurs and legal entities who neglected to comply with the requirements of the law are punished with a scarf in the amount of 50 to 100% of the amount of transactions not carried out through the cash register.

Catering services

These establishments must use online cash registers that are compatible with other devices:

universal transport module;

scales;

cash drawer;

equipment for maximum automation of customer service.

The cash register must also have a deferred check function. The best option is smart terminals of the Evotor brand, which are suitable for boutiques and specialty stores.