Coming into effect in 2016 new law concerning the use of cash registers. The changes will affect entrepreneurs who were allowed to work without cash registers. Let's consider what innovations will appear and answer an important question: will you need cash register equipment in your work.

Is it necessary for an LLC or an individual entrepreneur with a simplified tax system, for UTII and with a patent, if registration has already passed?

According to a federal law called "On the use of cash registers" and number 54, which will be reviewed and approved in the new year, businessmen working under the UTII, STS and patent regimes can be forced to purchase cash registers (previously this requirement was optional). However, when considering this issue, most experts of the Ministry of Economic Development considered that this was an unnecessary requirement for maintaining entrepreneurial activity. Whether or not this decision will be made remains to be seen.

Regardless of how you are registered - LLC, OJSC, IP, attention will be paid to your type of activity.

We list those who should definitely equip their workplace with cash registers:

1. Entrepreneurs who pay UTII and provide services to other companies.
2. Businessmen working under the simplified taxation system (STS). But, remember, if you do not have to pay in cash, then you will need a cash register.

But entrepreneurs working under the patent taxation system are not required to purchase cash registers. There are some other exceptions in the drafting of the law.

Let's list who will not be affected by the changes.

These categories of businessmen are allowed not to purchase cash registers:

1. When trading in specially designated, open places. These include an exhibition complex, a market, a fair or other places. Required condition– sale of non-food products. Let's take an example: you decide to sell women's clothing at the fair. No one will forbid you to sell goods without a CCP. However, if near it will be located commercial premises, necessary for the display and safety of the goods being sold, then a ban on the sale may be imposed. Such premises include: shops, kiosks, tents, car shops or shops, container premises, indoor complexes and markets. For sale in them, cash equipment is required.
2. At the kiosk sale of soft drinks for bottling or ice cream.
3. When selling small retail products. It can be non-food products and food, only if they do not require certain conditions for storage and sale. Usually they sell such products from hand carts, trays, baskets.
4. When selling bottled products from tanks. For example, when selling a beer drink, kvass, dairy products, vegetable oil, live fish.
5. When selling newspaper products , lottery tickets, travel vouchers, food, securities.
6. When selling products in passenger cars.
7. When selling religious products - icons, crosses, candles, literature and other items.
8. V post offices located in remote areas. Postal products can be sold without equipment.
9. During the work of a service that collects glassware and salvage from the population but not scrap metal.
10. when providing religious services. For example, for the sacrament of baptism, wedding in the church, you must pay a certain amount. Cash register equipment for fixing is optional.
11. During the work of a car service, a cash register is also optional.
12. Beauty salon, travel agency - they may not use CCP, but they are required to have CPM in order to write out forms strict accountability.

To determine if you need a cash register, you can take the test:

Also check out the table:

Advantages of using a cash register in an LLC or individual entrepreneur - even if it is not required by law

The cash register can be replaced with.

However, you should consider in advance whether or not a cash register will help your business, whether it is still worth buying it.

There are such advantages when using a cash register for LLCs and individual entrepreneurs:

• Ease of summing up, analyzing the work done. You can track sales, receipts for the entire period of operation, or for any day.
• Taking inventory will be easier.
• Possibility to issue a check containing all the necessary information about the company, its employees, as well as about the goods sold.
• It is possible to use a system of motivation for clients. You will be able to hold promotions, make discounts on any thing, service, sell gift coupons, apply in work discount cards and much more.
• With a cash register will actually keep a list of customers , allocate permanent or rare.
• It is possible to pay by credit card.
• Minimize the risk of errors and abuses by the operating personnel. All actions of the cashier will be recorded in the system device.
• Recruitment requirements are minimal.
• The device can be connected to, PC, memory expander, printers.
• The seller will serve customers with a cash register faster and more efficiently. He will not need to issue receipts for payment by hand.
• Any businessman will notice how quickly his business will begin to develop using cash registers. . The quality of services provided will improve.
• Minimum financial costs for. The work of the master pays once a year, and according to experts, you will spend only 40-50 rubles per month for maintenance, checking the device.

The main thing to remember: cash register equipment inspires confidence among customers. The buyer is sure that he will not be deceived, that he will be able to return the purchased goods in case of poor quality.

Given all the above benefits, entrepreneurs should have no doubts. A serious approach to business involves the use of modern reliable cash equipment. You can purchase a cash register for your business. Our specialists will be happy to advise you and select the necessary model of CCP.

What penalties can be for non-use or misuse of cash registers in an LLC or individual entrepreneur

In case of non-compliance with the law, which is controlled by tax services the employer may be fined under these conditions:

1. A businessman does not use a cash register.
2. The entrepreneur uses cash register, but did not register it in the State Register.
3. He uses the device in non-fiscal mode.
4. The cashier or employee does not give the required check to the client, or even forgets to “break through” it.
5. Use of counterfeit KKM in work. Purchase devices from manufacturers, or in stores that sell quality products. The cash register equipment must have hologram stickers from the service company and the manufacturer.
6. The entrepreneur sells products with a receipt that does not contain mandatory details, or they are and are not readable. They can also be punished if the data on the check is not true.
7. If a businessman does not have a contract for servicing cash registers, as well as an important technical documentation. Firstly, this is a call log, where the planned arrivals of specialists will be recorded. Secondly, this is a passport of the cash equipment used, of a certain model. And also it is the magazine of the cashier-operator. Center specialists Maintenance they sell not only cash register equipment, but also conclude agreements with their customers for further maintenance of equipment.
8. If an entrepreneur uses equipment together with a payment terminal in the wrong place - not at the registration address of the cash register. Or uses only one payment terminal without a device, where it must be.

According to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, the administrative penalty is:

• 1.5-2 thousand rubles If the lawbreaker is an individual, an ordinary citizen.
• 3-4 thousand rubles When a disobedient businessman is registered as an individual entrepreneur.
• 30-40 thousand rubles . If the non-executor is an organization, company, firm.

From January 1, 2016, new online cash register s. The Ministry of Finance initiated a law on the gradual replacement of all existing cash registers with their more advanced counterparts. New devices knock out checks in two forms at once - paper and electronic, and the second is automatically sent to a single database of the Federal Tax Service.

This innovation is intended to reduce the administrative and financial expenses companies to carry out cash transactions, as well as prevent the possibility of "shadow" transactions.

New cash desks at enterprises - the principle of operation

Currently, all business entities in the Russian Federation (except for firms on simplified taxation regimes) use cash registers in their activities. However, such devices do not allow the tax authorities to fully track all business transactions.

New devices can automatically send information about the completed transaction to the Federal Tax Service in electronic form via an Internet channel. The transition process is planned to be carried out gradually, so firms can use the old ones until the expiration of their service life, but not more than 7 years.

• New devices will immediately be configured with an Internet connection that automatically forwards information to the tax department;
• On older devices, you will need to install a special program.

At the same time, it is assumed that in 7 years all firms in the country will work on the basis of new devices.

Prior to mass implementation, the online cash register system was tested on the basis of 4 Russian regions. In doing so, it was noted that:

• The system works efficiently, significantly reducing the time spent on preparing financial reports and submitting them to the Federal Tax Service;
• For the Federal Tax Service, the process of processing information and verifying it has been simplified.

At the same time, many analysts are already pointing out the dubious expediency of using new cash desks in small companies: the cost of maintaining cash registers and paying for an Internet connection will be too high.

At the same time, supporters of the innovation believe that such a problem cannot arise, since most small firms operate on UTII and the patent system, which does not provide for the installation of a cash register.

There are two more important nuances:

• In particularly remote regions where there is no access to the Internet, companies will have the right to keep a cash register in the same form (the list of such regions is approved by law);
• In less remote regions with a weak Internet signal, work is planned to debug the Internet connection.

To be able to use the new cash desk, the enterprise will need to conclude an agreement on data transfer to the Federal Tax Service with a telecom operator.

Benefits of introducing online cash registers

The new cash registers, which began operating on January 1, 2016, have many advantages, including:

• Automatic sending of data: the amounts entered on the cash register are automatically sent to the tax department, which eliminates the possibility of "gray" transactions;
• The number of field inspections of the Federal Tax Service is being reduced, which is convenient for both tax inspectors and entrepreneurs;
• It will be easier for buyers to defend their rights in case they are sold a low-quality product or service;
• A single database is being created that allows more efficient control of the business.

In addition, it will be easier for firms to provide information about transactions to the tax department.

What penalties for non-compliance with CCP requirements will have to be paid in 2016?

In addition to switching to electronic system monitoring the implementation of cash discipline innovations also affected the amount of fines for various kinds of violations.

• Penalties for refusing to use the electronic cash register system (both on the old and on the new cash register) -2,000-5,000 for individual entrepreneurs;
• Penalties for carrying out transactions outside the cash register: 75-100% of the volume of hidden transactions.

At the same time, the question regarding the fact that in the event of a malfunction of the equipment or problems with the Internet connection, the entrepreneur will not be able to send the necessary data, remains open. As a result, an unlawful fine may be imposed on him, which has nothing to do with his negligence and unwillingness to comply with cash discipline.

Thus, since the beginning of the year, the country has switched to using a new type of cash desks that interact with the Federal Tax Service via the Internet. Many see this as a way to improve and control trading. At the same time, there are a number of experts who insist on the growth of financial losses by companies from the introduction of a new CCP. However, it is possible to give an objective comment on this matter only after testing this system in practice.

THE RUSSIAN FEDERATION

FEDERAL APPLICATION ACT
CASH EQUIPMENT DURING THE IMPLEMENTATION
CASH SETTLEMENTS AND (OR) SETTLEMENTS
USING ELECTRONIC MEANS OF PAYMENT

Approved
Federation Council
May 14, 2003
List of changing documents
(as amended by Federal Laws No. 121-FZ of June 3, 2009 (as amended on July 17, 2009),
dated 17.07.2009 N 162-FZ, dated 27.07.2010 N 192-FZ,
dated 06/27/2011 N 162-FZ, dated 06/25/2012 N 94-FZ,
dated 07.05.2013 N 89-FZ, dated 02.07.2013 N 185-FZ,
dated 25.11.2013 N 317-FZ, dated 05.05.2014 N 111-FZ,
dated 08.03.2015 N 51-FZ, dated 03.07.2016 N 290-FZ)

Article 1. Legislation of the Russian Federation on the use of cash registers

1. Legislation Russian Federation on the use of cash register equipment consists of this Federal Law and the regulatory legal acts adopted in accordance with it.
2. This Federal Law defines the rules for the use of cash registers when making settlements on the territory of the Russian Federation in order to ensure the interests of citizens and organizations, protect the rights of consumers, as well as ensure the established procedure for making settlements, the completeness of accounting for revenue in organizations and individual entrepreneurs.

Article 1.1. Basic concepts used in this Federal Law

For the purposes of this Federal Law, the following basic concepts are used:
automated system for strict reporting forms - cash register equipment used for the formation of strict reporting forms in electronic form, as well as their printing on paper;
automatic settlement device - a device for making settlements with the buyer (client) in automatic mode using cash registers without the participation of an authorized person of an organization or an individual entrepreneur;
fiscal data base - a set of fiscal data received from users to the operator of fiscal data, including in the form of fiscal documents subject to storage and protection from access by third parties;
strict reporting form - a primary accounting document equivalent to a cashier's check, generated in electronic form and (or) printed using automated system for strict reporting forms at the time of settlement between the user and the client for the services rendered, containing information about the settlement, confirming the fact of its implementation and complying with the requirements of the legislation of the Russian Federation on the use of cash registers;
factory number - a unique number of an instance of a model of cash registers, a fiscal accumulator, a means for generating a fiscal attribute, a means for checking a fiscal attribute, an automatic device for settlements, assigned by the manufacturer;
manufacturer - an organization engaged in the production of cash registers and (or) fiscal drives, means of forming a fiscal sign, means of checking a fiscal sign;
office of cash registers - an information resource that is posted on the official website federal body executive power authorized to control and supervise the use of cash registers (hereinafter - the authorized body), in the information and telecommunication network "Internet" (hereinafter - the "Internet" network), which is maintained by the authorized body in the manner prescribed by it and which is used organizations, individual entrepreneurs and tax authorities to exercise their rights and obligations established by the legislation of the Russian Federation on the use of cash registers;
cash receipt - a primary accounting document generated in electronic form and (or) printed using cash registers at the time of settlement between the user and the buyer (client), containing information about the settlement, confirming the fact of its implementation and complying with the requirements of the legislation of the Russian Federation on the application cash register equipment;
fiscal attribute key - a key document designed to generate a fiscal attribute and created using a master key;
cash register equipment - electronic computers, other computer devices and their complexes that provide recording and storage of fiscal data in fiscal drives, generating fiscal documents, ensuring the transfer of fiscal documents to the tax authorities through a fiscal data operator and printing fiscal documents on paper in accordance with the rules established by the legislation of the Russian Federation on the use of cash registers;
master key - a key document designed to create a series of fiscal attribute keys, as well as to verify fiscal attributes generated using the fiscal attribute keys of this series;
model of cash register equipment (fiscal drive) - a type (type) of cash register equipment (fiscal drive) that meets the requirements of the legislation of the Russian Federation on the use of cash register equipment and has a unique name assigned by the manufacturer;
fiscal data processing - any action (any operation) or a set of actions (operations) performed by the operator of fiscal data using technical means operator of fiscal data in the formation and (or) use of the fiscal database, including receipt, verification of reliability, collection, recording, systematization, accumulation, storage in an uncorrected form, extraction, use, transfer to the address of the tax authorities in the form of fiscal documents, provision to the tax authorities such data and access to them;
fiscal data operator - an organization established in accordance with the legislation of the Russian Federation, located on the territory of the Russian Federation, which, in accordance with the legislation of the Russian Federation on the use of cash registers, has received permission to process fiscal data;
re-registration of cash registers - the introduction by the tax authority of changes in the information provided by the user during the registration of cash registers (with the exception of the taxpayer identification number and the factory number of cash registers) and entered into the register of cash registers and the registration card of cash registers equipment, and the provision of a new registration card for cash registers on paper or in the form electronic document signed by enhanced qualified electronic signature, without assigning a new registration number to the cash register equipment by the tax authority;
user - an organization or an individual entrepreneur using cash registers when making payments;
settlements - acceptance or payment Money using cash and (or) electronic means of payment for goods sold, work performed, services rendered, accepting bets and paying out money in the form of winnings when organizing and conducting gambling, as well as accepting money when selling lottery tickets, electronic lottery tickets, acceptance of lottery bets and payment of funds in the form of winnings in the course of organizing and conducting lotteries;
registration of cash registers - making by the tax authority an entry about a copy of the model of cash registers, its fiscal drive and about the user in the register of cash registers, assigning a registration number by the tax authority to cash registers and issuing a registration card to the user of cash registers indicating its registration number on paper or in an electronic document signed with an enhanced qualified electronic signature;
register of cash registers - a set of information about each manufactured copy of a model of cash registers;
register of fiscal drives - a set of information about each manufactured copy of a model of a fiscal drive, which users have the right to use when using cash registers;
deregistration of cash registers - entry by the tax authority into the register of cash registers of information about the termination of the use of cash registers by the user and the issuance of a card to the user on the deregistration of cash registers;
means of verifying a fiscal attribute - a hardware-software encryption (cryptographic) means of protecting fiscal data that makes it possible to detect correction or falsification of fiscal data protected by a fiscal attribute as a result of their verification using a master key;
means of generating a fiscal attribute - a hardware-software encryption (cryptographic) means of protecting fiscal data, which provides the possibility of generating a fiscal attribute;
technical means of the operator of fiscal data - hardware, software and firmware used by the operator of fiscal data in the processing of fiscal data, including the means of generating a fiscal attribute and means of checking a fiscal attribute;
fiscal data - information about settlements, including information about an organization or an individual entrepreneur making payments, about cash registers used in making settlements, and other information generated by cash register equipment or a fiscal data operator;
fiscal document - fiscal data presented according to established formats in the form cash receipt, a strict reporting form and (or) other document provided for by the legislation of the Russian Federation on the use of cash registers, on paper and (or) in electronic form, including those protected by a fiscal sign;
fiscal drive - a hardware-software encryption (cryptographic) means of protecting fiscal data in a sealed case, containing keys of a fiscal attribute, providing the possibility of generating fiscal signs, recording fiscal data in an uncorrectable form (with fiscal signs), their non-volatile long-term storage, checking fiscal signs, decryption and authentication of fiscal documents confirming the receipt by the operator of fiscal data of fiscal documents transmitted by cash registers, sent to the cash registers by the operator of fiscal data (hereinafter referred to as confirmation of the operator), as well as providing the possibility of encrypting fiscal documents in order to ensure the confidentiality of information, transferred to the operator of fiscal data;
fiscal attribute - reliable information generated using a fiscal drive and a key of a fiscal attribute or using means for generating a fiscal attribute and a master key as a result of cryptographic transformation of fiscal data, the presence of which makes it possible to detect adjustments or falsification of these fiscal data when they are verified using a fiscal drive and (or) means of checking the fiscal sign;
fiscal attribute of a document - a fiscal attribute generated using a fiscal accumulator to verify the reliability of fiscal data protected by a fiscal attribute, using the fiscal attribute verification tools used by the authorized body;
fiscal attribute of an operator - a fiscal attribute formed using the means of generating a fiscal attribute of a fiscal data operator to verify the reliability of fiscal data protected by a fiscal attribute, using the means of checking a fiscal attribute used by an authorized body;
fiscal sign of confirmation - a fiscal sign formed using the means of generating a fiscal sign of a fiscal data operator to verify the reliability of fiscal data protected by a fiscal sign using a fiscal accumulator;
fiscal attribute of the message - a fiscal attribute generated using a fiscal drive to verify the validity of fiscal data protected by a fiscal attribute, using the means of checking the fiscal attribute of the operator of fiscal data;
expert - an individual who is an employee expert organization and received additional professional education in the field of assessing the compliance of cash registers and technical means of the operator of fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers;
expert organization - an organization that independently performs the functions of organizing and conducting an examination of models of cash registers and technical means of a fiscal data operator (applicant for permission to process fiscal data) and included in the register of expert organizations that meet the requirements of the legislation of the Russian Federation on the use of cash registers .

Article 1.2. Scope and rules for the use of cash registers
(introduced by Federal Law No. 290-FZ of July 3, 2016)

note.
In accordance with Federal Law No. 290-FZ of 03.07.2016, until July 1, 2018, they can carry out cash settlements and (or) settlements using payment cards without the use of cash registers, subject to the issuance of a document confirming the receipt of funds for the relevant goods (works, services), in the manner prescribed by this document (as amended in force until July 15, 2016), the following organizations and individual entrepreneurs:
- applying the patent system of taxation;
- who are taxpayers of the single tax on imputed income when carrying out the types of entrepreneurial activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation;
- performing works, rendering services to the population;
- carrying out trade using vending machines.
If organizations or individual entrepreneurs, in accordance with this document (as amended until July 15, 2016) have the right not to use cash registers, such a right remains with them until July 1, 2018.

1. Cash registers are used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make settlements, with the exception of cases established by this Federal Law.
2. When making a settlement, the user is obliged to issue a cash receipt or a strict reporting form on paper and (or) if the buyer (client) provides the user with a subscriber number or email address before the calculation, send a cash receipt or a strict reporting form in electronic form to the buyer ( client) to the provided subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address).
In the case specified in paragraph 7 of Article 2 of this Federal Law, the user is obliged to issue to the buyer (client) a cash receipt or a strict accountability form on paper without sending it to the buyer (client) in electronic form.
3. The user, in order to fulfill the obligation specified in paragraph 2 of this article, has the right to send to the buyer (client) to the subscriber number or e-mail address (if there is a technical possibility to transfer information to the buyer (client) in electronic form to the e-mail address), provided by the buyer (client) to the user before the settlement is made, information in electronic form identifying such a cash receipt or such a strict reporting form (registration number of cash registers, amount, date and time of settlement, fiscal attribute of the document), and information about the address information resource, which is posted on the Internet and by which such a cash receipt or such a strict accountability form can be received free of charge by the buyer (client).
4. A cash receipt or a strict accountability form received by the buyer (client) in electronic form and printed by him on paper is equated to a cashier's receipt or a strict accountability form printed by cash registers on paper, provided that the information specified in such a cash receipt or such a strict accountability form are identical to the cash voucher or a strict accountability form sent to the buyer (client) in electronic form.
5. Users when making settlements using electronic means of payment, which exclude the possibility of direct interaction of the buyer (client) with the user or an authorized person, and the use of devices connected to the Internet and providing the possibility of remote interaction of the buyer (client) with the user or authorized person by their person when making these settlements (hereinafter referred to as settlements using electronic means of payment on the Internet), are obliged to ensure the transfer to the buyer (client) of a cash receipt or a strict reporting form in electronic form to the subscriber number or e-mail address specified by the buyer (client) ) before making calculations. At the same time, a cash receipt or a strict reporting form on paper is not printed by the user.
6. Users are obliged to ensure the transfer at the time of calculation of all fiscal data in the form of fiscal documents generated using cash registers to the tax authorities through a fiscal data operator, taking into account the provisions of paragraph three of this paragraph, except for the case specified in paragraph 7 of Article 2 of this federal law.
All fiscal documents received by the fiscal data operator are recorded and stored by the fiscal data operator in an uncorrected form in the fiscal data base.
When transferring fiscal documents in electronic form, the details of a cashier's check or a strict reporting form, established by paragraphs five, six, sixteen, eighteen of paragraph 1 of Article 4.7 of this Federal Law, as well as information about the serial number of an automatic settlement device, may not be transferred to the operator of fiscal data, provided that such data was transferred to the fiscal data operator earlier as part of a registration report or a report on changes in registration parameters.
7. Users who have entered into an agreement with a fiscal data operator, whose permission to process fiscal data was subsequently revoked, from the date of termination of such permission until the conclusion of an agreement with a new fiscal data operator, have the right to use cash registers without transferring fiscal documents to the tax authorities in electronic form through the operator of fiscal data, but not more than within 20 calendar days. At the same time, cash registers cannot be used in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through the operator of fiscal data, and when concluding an agreement with a new operator of fiscal data, users are required to transfer to the tax authorities in electronic form through the operator of fiscal data. data all fiscal documents that have not been transferred.
8. In the event that additional requirements are established for cash registers and (or) a fiscal drive, cash registers and a fiscal drive included in the register of cash registers and the register of fiscal drives may be used by users and are not subject to exclusion from the register of cash registers. equipment and the register of fiscal drives due to their non-compliance with the accepted regulatory legal acts within one year from the date of entry into force of the regulatory legal act. If, within one year, cash registers and fiscal drives are not brought into line with the newly adopted regulatory legal acts, such cash registers and such fiscal drives are subject to exclusion, respectively, from the register of cash registers and the register of fiscal drives.
9. The federal executive body that performs the functions of developing public policy and legal regulation in the field of application of cash registers, is determined by the Government of the Russian Federation.

Article 2

1. Cash registers are not used by credit institutions in automatic settlement devices owned or used by them and which enable operations to issue and (or) receive cash, including using electronic means of payment, and transfer instructions to credit institutions on the transfer of funds.
Cash registers are not used in devices for carrying out, with the participation of an authorized person of an organization or an individual entrepreneur, transfer operations using electronic means of payment of orders credit institution on the transfer of funds.
Credit institutions are obliged to maintain a list of automatic settlement devices specified in the first paragraph of this clause, the procedure for sending to the authorized body and the form of which are established by the Bank of Russia in agreement with the authorized body.

2. Organizations and individual entrepreneurs, taking into account the specifics of their activities or the peculiarities of their location, can make settlements without the use of cash registers when carrying out the following activities and when providing the following services:
sale of newspapers and magazines, as well as related products in newspaper and magazine kiosks, provided that the share of the sale of newspapers and magazines in their turnover is at least 50 percent of the turnover and the range of related products is approved by the executive authority of the constituent entity of the Russian Federation. Accounting for trade revenue from the sale of newspapers and magazines and from the sale of related products is kept separately;
sale of securities;
sale by driver or conductor in the cabin vehicle travel documents (tickets) and coupons for travel in public transport;
provision of food for students and employees educational organizations implementing basic general education programs during training sessions;
trading on retail markets, fairs, in exhibition complexes, as well as in other territories designated for trade, with the exception of shops, pavilions, kiosks, tents, mobile shops, auto shops, motor vans, container-type premises and other similarly equipped and providing display and safety of the goods of trading places (premises and motor vehicles, including trailers and semi-trailers), open counters inside covered market premises when selling non-food products, except for trading in non-food products, which are defined in the list approved by the Government of the Russian Federation;
hauling trade in food and non-food products (with the exception of technically complex goods and food products that require certain storage and sale conditions) in passenger cars of trains, from handcarts, bicycles, baskets, trays (including frames protected from atmospheric precipitation, covered with a polymer film , canvas, tarpaulin);
trade in kiosks with ice cream, soft drinks on tap;
trade from tankers with kvass, milk, vegetable oil, live fish, kerosene, seasonal trade in vegetables, including potatoes, fruits and gourds;
acceptance of glassware and waste materials from the population, with the exception of scrap metal, precious metals and precious stones;
repair and coloring of footwear;
production and repair of metal haberdashery and keys;
supervision and care of children, the sick, the elderly and the disabled;
realization by the manufacturer of products of national art crafts;
plowing gardens and sawing firewood;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
renting (renting) of residential premises belonging to this individual entrepreneur on the right of ownership by an individual entrepreneur.
3. Organizations and individual entrepreneurs making payments in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements) specified in the list of remote or hard-to-reach areas approved by the authority state power subject of the Russian Federation, has the right not to use cash registers, provided that the buyer (client) is issued, at his request, a document confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), containing the name of the document, its serial number, details established by paragraphs the fourth - the twelfth of paragraph 1 of Article 4.7 of this Federal Law, and signed by the person who issued this document.
The state authority of the subject of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.
4. The Government of the Russian Federation shall establish the procedure for issuing and accounting for the documents referred to in paragraph 3 of this article.
5. Pharmacy organizations located in feldsher and feldsher-obstetric stations located in rural settlements, and separate divisions medical organizations licensed for pharmaceutical activities (outpatient clinics, feldsher and feldsher-obstetric stations, centers (departments) of general medical (family) practice), located in rural areas where there are no pharmacy organizations, may not use cash registers.
6. Cash register equipment may not be used in the provision of services for religious rites and ceremonies, as well as in the sale of objects of religious worship and religious literature in religious buildings and structures and in territories related to them, in other places provided to religious organizations for these purposes, in institutions and enterprises religious organizations registered in the manner prescribed by the legislation of the Russian Federation.
7. In areas remote from communication networks, determined in accordance with the criteria established by the federal executive body responsible for the development and implementation of state policy and legal regulation in the field of communications, and indicated in the list of areas remote from communication networks, approved by a public authority of a constituent entity of the Russian Federation, users can use cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to tax authorities in electronic form through a fiscal data operator.
The state authority of the constituent entity of the Russian Federation, within five days, brings to the attention of the authorized body and places on its official website on the Internet the list specified in the first paragraph of this clause, as well as the changes made to the specified list.
8. The provisions of paragraphs 2, 3 and 5 of this article do not apply to organizations and individual entrepreneurs who use an automatic settlement device for settlements, as well as trade in excisable goods.
9. Cash registers are not used when making settlements using an electronic means of payment without presenting it between organizations and (or) individual entrepreneurs.

Article 3
(as amended by Federal Law No. 290-FZ of July 3, 2016)

1. The authorized body maintains the register of cash registers and the register of fiscal drives.
2. To include cash register equipment in the register of cash register equipment, its manufacturer shall submit to the authorized body on paper or in the form of an electronic document a statement 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 equipment (hereinafter referred to as the statement on compliance with the model of cash registers), which contains, among other things, the following information:
full name of the manufacturer of cash registers, indicating the legal form;
taxpayer identification number assigned to the manufacturer of cash registers;

information on the possibility of using cash registers only in automatic settlement devices (if the cash register equipment is intended for use only in automatic settlement devices);
information on the possibility of using cash registers only for making settlements using electronic means of payment on the Internet (if the cash registers are intended only for making settlements using electronic means of payment on the Internet);
information on the possibility of using cash register equipment only as an automated system for strict reporting forms (in case the cash register equipment is an automated system for strict reporting forms);
names of models of fiscal drives, information about which is contained in the register of fiscal drives and in respect of which the federal executive body in the field of security on the basis of an examination of the results of assessing the impact of models of cash registers on the fulfillment by these models of fiscal drives of the established requirements for encryption (cryptographic) means for the protection of fiscal data, conclusions were prepared on the absence of this impact, as well as the dates and numbers of extracts from these conclusions;
the date of issue and the number of the positive expert opinion of the expert organization on the compliance of the model of cash registers with the requirements of the legislation of the Russian Federation on the use of cash registers and the information contained in such a conclusion.
Copies of conclusions and extracts from the conclusions, the details of which are indicated in the statement of compliance with the cash register model, as well as other documents confirming the information specified in the declaration of conformity of the cash register model, are attached to the statement of compliance with the cash register model.
The authorized body has the right to establish a list of additional information that must be indicated in the statement of compliance with the model of cash registers.
3. To include a fiscal accumulator in the register of fiscal accumulators, its manufacturer shall submit to the authorized body on paper or in the form of an electronic document a statement on the compliance of the fiscal accumulator model with the requirements of the legislation of the Russian Federation on the use of cash registers (hereinafter referred to as the declaration of compliance of the fiscal accumulator model) , which contains the following information:
the full name of the manufacturer of the fiscal drive, indicating the legal form;
taxpayer identification number assigned to the manufacturer of the fiscal accumulator;

date and number of the document on compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data, issued by the federal executive authority in the field of security;
names of models of cash registers, information about which is contained in the register of cash registers and in respect of which the federal executive body in the field of security, on the basis of an examination of the results of assessing the impact of such models of cash registers on the fulfillment by this model of fiscal drive of the established requirements for for encryption (cryptographic) means of protecting fiscal data, conclusions were prepared on the absence of the indicated influence, as well as the dates and numbers of extracts from these conclusions;
the validity period of the fiscal attribute keys contained in the fiscal accumulator.
Copies of a document on compliance of the fiscal drive model with the established requirements for encryption (cryptographic) means of protecting fiscal data and extracts from the conclusions, as well as other documents that confirm the information contained in this application and the details of which are specified in this statement.
The authorized body has the right to establish a list of additional information that must be indicated in the declaration of compliance with the fiscal accumulator model.
4. The information contained in the statement of compliance with the model of cash register equipment and the statement of compliance with the model of the fiscal drive may be submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the office of cash register equipment. The date of submission of these applications in electronic form is the date of placement of such information in the office of cash registers.
The application form for compliance with the model of cash registers and the application form for compliance with the fiscal accumulator model, as well as the procedure for filling out the forms of the specified documents and the procedure for sending and receiving the specified documents on paper are approved by the authorized body.
5. The authorized body refuses to include cash registers in the register of cash registers and (or) to include a fiscal drive in the register of fiscal drives if provided by the manufacturer false information or incomplete information.
6. After the manufacturer submits to the authorized body a statement of compliance with the model of cash register equipment and (or) a statement of compliance with the model of the fiscal drive and if the authorized body includes information about the model of cash register equipment in the register of cash register equipment and (or) information on the model of the fiscal drive to the register of fiscal drives or the absence within 30 calendar days of the decision of the authorized body to refuse to include information about the model of cash registers in the register of cash registers and (or) information about the model of the fiscal drive to the register of fiscal drives, the manufacturer submits to the authorized body in electronic form, a notification of manufactured copies of the model of cash registers and (or) a model of a fiscal drive, which contains information about the model, serial number and date of manufacture of the corresponding copy. The specified information is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature of the manufacturer through the cash register cabinet. The date of submission of the notification in electronic form is the date of placement of the specified information in the office of cash registers.
7. The information specified in paragraph 6 of this article shall be submitted to the authorized body before the date of transfer of a copy of the cash register equipment model and (or) the fiscal drive model to the user or another person for their subsequent sale to the user.
8. Unless otherwise provided by this article, information about manufactured copies of a model of cash register equipment or a model of a fiscal drive shall be excluded from the register of cash register equipment or the register of fiscal drives on the basis of:
statements by the manufacturer of a copy of the model of cash registers and (or) a model of a fiscal drive, provided that the specified copy of the model of cash registers or a copy of the model of a fiscal drive is not registered by the user in the tax authority;
non-compliance of a copy of the model of cash registers and (or) a copy of the model of the fiscal accumulator with the requirements of the legislation of the Russian Federation on the use of cash registers identified by the authorized body.
9. The information contained in the application for the exclusion of cash registers from the register of cash registers or the application for the exclusion of a fiscal accumulator from the register of fiscal accumulators shall be submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the office of the cash register technology. The date of submission of the relevant application in electronic form is the date of placement of the specified information in the office of cash registers.
Information about the manufactured copy of the fiscal accumulator model is excluded by the authorized body from the register of fiscal accumulators without a statement from the manufacturer of the fiscal accumulator model after the expiration of the fiscal attribute keys contained in the fiscal accumulator.

The register of cash registers and the register of fiscal drives are subject to placement on the official website of the authorized body on the Internet.
The authorized body has the right to establish Additional requirements to the procedure for the formation and maintenance of the register of cash registers and (or) the register of fiscal drives, including the composition of the information entered into these registers.

Article 3.1. Examination of models of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data). Requirements for expert organizations
(introduced by Federal Law No. 290-FZ of July 3, 2016)

1. Examination of models of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data) is carried out by an expert organization in accordance with the legislation of the Russian Federation on the use of cash registers.
2. Information about organizations that meet the requirements established by this article shall be entered in the register of expert organizations.
3. To be included in the register of expert organizations, the organization sends to the authorized body an application for inclusion in the register of expert organizations, which must contain the following information:


surname, name, patronymic (if any) of experts, total number of employees (taking into account the requirements of paragraph two of clause 6 of this article);
names and details of documents confirming the organization's compliance with the requirements established by paragraphs two and three of clause 6 of this article.
The application for inclusion in the register of expert organizations shall be accompanied by documents confirming the organization's compliance with the requirements specified in paragraphs two and three of paragraph 6 of this article.
4. The information specified in the application for inclusion in the register of expert organizations is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet. The date of filing an application in electronic form is the date of placement of the specified information in the office of cash registers.
5. The authorized body, when considering an application for inclusion in the register of expert organizations, within 30 calendar days, checks the applicant for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers and refuses to include the applicant in the register of expert organizations if false information is found in the specified application or incomplete information, as well as in case of non-compliance with the requirements of the legislation of the Russian Federation on the use of cash registers.
6. Expert organizations must comply with the following requirements and perform the following duties:
have the number of experts who are employees of the expert organization on the basis of employment contracts, in the amount of at least two;
have net assets in the amount of at least 10 million rubles;
ensure the confidentiality of information obtained in the course of the examination, and use this information only for the purposes for which it is provided;
based on the results of the examination of models of cash registers and technical means of the fiscal data operator (applicant for permission to process fiscal data), issue an opinion on the compliance or non-compliance of models of cash registers or technical means of the operator of fiscal data (applicant for permission to process fiscal data) with the requirements of the law the Russian Federation on the use of cash registers;
when issuing a conclusion on the compliance or non-compliance of cash register equipment or technical means of the operator of fiscal data (the applicant for permission to process fiscal data) with the requirements of the legislation of the Russian Federation on the use of cash register equipment, provide the information contained in it within one working day from the date of issuance of the said conclusion to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet. The date of submission of information in electronic form contained in the conclusion is the date of placement of the specified information in the office of cash registers.
7. An expert organization is excluded from the register of expert organizations in the following cases:
filing an application to terminate its activities of an expert organization;
non-compliance of the expert organization with the requirements of the legislation of the Russian Federation on the use of cash registers;
issuance of a false expert opinion.
8. The register of expert organizations is posted on the official website of the authorized body on the Internet.
9. An expert organization is included in the register of expert organizations for a period of two years. An expert organization has the right not earlier than 30 days before the expiration of the period established by this paragraph to apply for an extension of the period of being in the register of expert organizations in the manner prescribed for the inclusion of an expert organization in the register of expert organizations.
10. An expert organization is not entitled to conduct an examination of models of cash registers and (or) technical means of a fiscal data operator (an applicant for permission to process fiscal data) produced by this expert organization, as well as an examination of models of cash registers and (or) technical means operator of fiscal data (applicant for permission to process fiscal data) with the participation in this examination of experts who participated in the development and production of these models of cash registers and (or) technical means of the operator of fiscal data (applicant for permission to process fiscal data).
11. Examination of models of cash registers and (or) technical means of the operator of fiscal data (applicant for permission to process fiscal data) for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers is carried out by an expert organization within a period of no more than two months from the date of submission of documents to conduct an examination with the participation of at least two experts, including checking the possibility of interaction of the cash register model with the technical means of all fiscal data operators and with all models of fiscal drives included in the register of fiscal drives, as well as the interaction of the technical means of the fiscal data operator (permit applicant for the processing of fiscal data) with all models of cash registers included in the register of cash registers, and all models of fiscal drives included in the register of fiscal drives, at the time of the examination. The examination is carried out on the basis of the methodology approved by the authorized body for the examination of models of cash registers and technical means of the operator of fiscal data (applicant for permission to process fiscal data).
Such a methodology is obligatory for use by expert organizations and experts when conducting an examination of models of cash registers and technical means of a fiscal data operator (applicant for permission to process fiscal data).
12. An expert opinion issued by an expert organization must contain the following mandatory information:
full name of the expert organization;
identification number of the taxpayer of the expert organization;
full name and identification number of the taxpayer of the manufacturer of models of cash registers or the operator of fiscal data (applicant for permission to process fiscal data);
the name of the model of cash register equipment or the name of the technical means of the operator of fiscal data (applicant for permission to process fiscal data), which have passed the examination;
the address (addresses) of the location of the technical means of the operator of fiscal data (applicant for permission to process fiscal data), allowing the processing of fiscal data;
conclusion on the conformity or non-compliance of the models of cash registers or technical means of the operator of fiscal data (applicant for permission to process fiscal data) that have passed the examination with the requirements of the legislation of the Russian Federation on the use of cash registers, including the availability of documents issued by the federal executive authority in the field of security security of extracts from the positive conclusions of the examination of the results of assessing the impact of the model of cash registers on fiscal drives included in the register of fiscal drives, or assessing the impact of the technical means of the operator of fiscal data (applicant for permission to process fiscal data) on the means of generating a fiscal attribute and means of checking the fiscal attribute , used by the operator of fiscal data (applicant for permission to process fiscal data);
date of issue of the expert opinion.

Article 4

1. Cash register equipment must meet the following requirements:
have a body;
have a serial number printed on the case;
have a real-time clock inside the case, as well as a device for printing fiscal documents. At the same time, in cash registers used as part of an automatic device for settlements, a device for printing fiscal documents may be located outside the case of cash registers within the body of an automatic device for settlements, and when making payments using electronic means of payment on the Internet "a device for printing fiscal documents may be absent or located outside the case of cash registers within the case of an automatic device for settlements;
check the control number of the registration number of the cash register, which ensures the correctness of the user entering the registration number into the cash register;
ensure at the time of calculation the receipt of information on the amount of the calculation from the device specified in the second paragraph of clause 1 of Article 2 of this Federal Law;
ensure the possibility of installing a fiscal drive inside the case and, when using cash registers, contain a fiscal drive inside the case;
transfer fiscal data to a fiscal drive installed inside the case;
ensure the formation of fiscal documents in electronic form;
exclude the possibility of generating (printing) a cash receipt (strict reporting form), a correction cash receipt (strict reporting form of correction) containing information on more than one sign of calculation;
provide the possibility of transferring fiscal documents generated using any fiscal drive included in the register of fiscal drives to any operator of fiscal data immediately after the fiscal data is written to the fiscal drive, including the possibility of such transfer in encrypted form, as well as the possibility of re-transfer of untransmitted fiscal documents (for which operator confirmation was not received);
ensure the printing of fiscal documents, except for the case of settlements using electronic means of payment on the Internet;
provide the ability to print on a cash receipt (form of strict accountability) a two-dimensional bar code (QR code no less than 20 x 20 mm in size), containing in coded form the details of checking a cash receipt or a strict accountability form (date and time of the calculation, serial number of the fiscal document , settlement sign, settlement amount, serial number of the fiscal accumulator, fiscal sign of the document) in a separate dedicated area of ​​a cash receipt or a strict reporting form;
accept from the technical means of the operator of fiscal data the confirmation of the operator, including in encrypted form;
inform the user about the lack of confirmation of the operator of the transferred fiscal document to the tax authorities in electronic form through the operator of fiscal data, as well as about malfunctions in the operation of cash registers;
provide for the inspector of the tax authority the ability to print the fiscal document "report on the current state of settlements" at any time (with the exception of cash registers used in the implementation of settlements using electronic means of payment on the Internet, in which the device for printing fiscal documents missing);
provide the ability to search for any fiscal document recorded in a fiscal drive installed inside the case of cash registers, by its number and its printing on paper (with the exception of cash registers used in settlements using electronic means of payment on the Internet ", in which there is no device for printing fiscal documents) and (or) transmission in electronic form;
execute the information exchange protocols specified in paragraph 6 of Article 4.3 of this Federal Law.
2. Cash register equipment used as part of an automatic settlement device shall be installed inside the case of each automatic settlement device containing inside this case equipment for making settlements using cash and (or) electronic means of payment.
3. The Government of the Russian Federation has the right to establish additional technical requirements to cash registers.

Article 4.1. Requirements for a fiscal accumulator (introduced by Federal Law No. 290-FZ of July 3, 2016)

1. The fiscal accumulator must meet the following requirements:
ensure counteraction to threats to the security of information (fiscal data);
be able to encrypt fiscal documents transmitted to the fiscal data operator in electronic form, and decrypt the operator's confirmation received from the fiscal data operator;
ensure the formation of the fiscal attribute of documents, having a length of no more than 10 digits, using the key of the fiscal attribute of documents (hereinafter - the key of documents), as well as the formation of the fiscal attribute of messages and verification of the fiscal attribute of confirmation using the key of the fiscal attribute of messages (hereinafter - the message key);
provide authentication and validation of operator confirmations protected by a fiscal sign of confirmation;
ensure a one-time entry in its memory of the registration number of cash registers and the identification number of the user's taxpayer;
ensure multiple recording in its memory of information about fiscal data operators and other information entered into cash registers when generating a registration report;
generate a fiscal attribute for each fiscal document;
exclude the possibility of generating a fiscal attribute for fiscal documents with a shift duration of more than 24 hours, with the exception of the shift closing report;
execute the information exchange protocols specified in paragraph 6 of Article 4.3 of this Federal Law;
provide an uncorrectable record in its memory of the established list of fiscal data and non-volatile storage of these fiscal data within the established time limits;
provide the possibility of generating fiscal documents for any cash register equipment entered in the register of cash register equipment, including in encrypted form, for subsequent transfer to any fiscal data operator;
have a case sealed by its manufacturer and the serial number of the fiscal drive printed on the case;
ensure the possibility of receiving from any cash register equipment included in the register of cash registers, fiscal data and fiscal documents, including operator confirmations received from any operator of fiscal data, including in encrypted form, their decryption, verification of the reliability of the fiscal sign, as well as transferring fiscal data and fiscal documents to cash registers;
have a non-volatile timer;
until the formation of a registration report or a report on a change in registration parameters in connection with the replacement of a fiscal accumulator, have a zero reading of the fiscal documents counter, the counter of cashier's checks (strict reporting forms) and the shift counter;
to fix in the counter of fiscal documents the number of fiscal documents and in the counter of shifts the number of reports on the opening of the shift, for which the fiscal accumulator has generated a fiscal sign;
generate summary information about the amounts of settlements indicated in cash receipts (strict reporting forms) and correction cash receipts (strict reporting forms of correction) for generated reports on the closing of a shift, a report on the closing of a fiscal accumulator and reports on the current state of settlements;
start the formation of a fiscal attribute of each fiscal document by increasing the reading of the fiscal documents counter by one unit;
exclude the possibility of generating a fiscal attribute for a cashier's check or a strict accountability form if the time interval between the formation of a fiscal attribute for the shift opening report and the first cashier's check or the first strict accountability form in this shift or the time interval between the formation of a fiscal attribute for two cashier's checks or two forms of strict reporting in a row, determined on the basis of information about the moments of the formation of these fiscal documents, transferred by cash registers to the fiscal accumulator, differs by more than five minutes from this period of time, determined by the indications of the fiscal accumulator timer;
exclude the possibility of generating a fiscal attribute for fiscal documents after the expiration of the fiscal attribute key and in the event that after 30 calendar days from the moment the fiscal attribute is generated for a fiscal document, an operator’s confirmation for this fiscal document is not received (except for the case of using cash registers in a mode that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator);
in case of impossibility of forming a fiscal attribute and (or) its verification, transmit to the cash register equipment information about the impossibility of forming a fiscal attribute and (or) its verification;
have a document key and a message key of at least 256 bits;
ensure the possibility of reading fiscal data recorded in its memory and subject to storage for five years from the end of its operation, within the specified period.
2. The Government of the Russian Federation has the right to establish additional technical requirements for the fiscal accumulator.
3. For each copy of the fiscal drive, the manufacturer of the fiscal drive issues a passport of the fiscal drive, which contains information about the model name, serial number, the manufacturer of the fiscal drive, the validity period of the keys of the fiscal attribute, the names of the means of generating the fiscal attribute that form such fiscal signs of confirmation, the reliability of which can be checked by the fiscal accumulator, the names of the means of checking the fiscal attribute, which can verify the validity of the fiscal attribute of the message generated by the fiscal accumulator, as well as confirming the compliance of the fiscal accumulator with the established requirements for encryption (cryptographic) means of protecting fiscal data.
4. The fiscal accumulator ensures storage in an uncorrected form within 30 calendar days, unless otherwise provided by this paragraph, the details of the following fiscal documents:
registration report;
report on changes in registration parameters;
shift opening report;
cash receipt (form of strict reporting);
correction cash receipt (form of strict reporting of correction);
shift closing report;
report on the closing of the fiscal accumulator;
report on the current state of settlements;
operator confirmation.
The details of the registration report, the report on changing the registration parameters generated in connection with the replacement of the fiscal accumulator, and the report on the closing of the fiscal accumulator must be stored in the fiscal accumulator during the period of its operation and for five years from the date of expiration of its service life.
Formats of fiscal documents that are mandatory for use are approved by the authorized body and posted on its official website on the Internet.
The authorized body has the right to extend the terms of storage of the details of the fiscal documents specified in this paragraph.
5. The registration report, the report on changing the registration parameters, the report on the opening of the shift, the correction cash receipt (strict reporting form of the correction), the report on the closing of the shift, the report on the closing of the fiscal accumulator and the report on the current state of settlements must contain the following details: name, number, date and time of the fiscal document (when stored in the memory of the fiscal drive and when transferring fiscal data to the operator in electronic form, instead of the name of the fiscal document, the code of the document form is indicated), the name of the user and his taxpayer identification number, registration number of cash registers, serial number fiscal accumulator, place (address) of settlements, fiscal attribute of the document and fiscal attribute of the message (except for the case of printing a fiscal document on paper).
At the same time, the fiscal documents specified in the first paragraph of this clause, with the exception of the shift opening report, in addition to the details specified in the first paragraph of this clause, must contain the following details: last name, first name, patronymic (if any) of the person authorized by the user to form fiscal document (except for the case of settlements using an automatic settlement device).
Shift opening report, correction cash receipt (strict correction reporting form), shift closing report and report on the current state of settlements can be stored in electronic form in the memory of the fiscal accumulator without the following details: user name and taxpayer identification number, control registration number cash register, serial number of the fiscal drive, place (address) of settlements.
The operator's confirmation must contain the following details: the name of the fiscal document (when stored in the memory of the fiscal drive and when the operator transmits fiscal data in electronic form, instead of the name of the fiscal document, the code of the form of the fiscal document is indicated), the taxpayer identification number of the operator of fiscal data, the fiscal sign of the operator, serial number the fiscal drive of the cash register equipment for which the operator's confirmation was generated, the number of the fiscal document to which the operator's confirmation relates, the date and time of receipt by the operator of the fiscal data of the fiscal document to which the operator's confirmation relates, the fiscal sign of the confirmation.
The operator's confirmation may be stored in electronic form in the memory of the fiscal drive without the following details: the taxpayer identification number of the operator of fiscal data, the factory number of the fiscal drive of the cash register equipment for which the operator's confirmation was generated, the fiscal sign of the confirmation.
The authorized body has the right to establish additional details of the fiscal documents specified in this paragraph.
6. The validity period of the fiscal attribute key, which is contained in the fiscal drive of cash registers, with the help of which fiscal documents are transferred to the tax authorities through the operator of fiscal data and which is used by users in the provision of services, as well as by users applying the simplified taxation system, the system taxation for agricultural producers, users who are taxpayers of a single tax on imputed income for certain types activities, when carrying out the types of entrepreneurial activities established by paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation, by users who are taxpayers applying the patent system of taxation when carrying out types of entrepreneurial activities in respect of which the laws of the constituent entities of the Russian Federation provide for the application of the patent system of taxation, is at least 36 months from the date of registration with the tax authorities of cash register equipment, in the fiscal drive of which the specified key of the fiscal attribute is used, except for the cases established by the second paragraph of this clause. The provisions of this paragraph do not apply to organizations and individual entrepreneurs trading in excisable goods.
The users specified in the first paragraph of this clause, with the seasonal (temporary) nature of the work or the simultaneous application of the taxation regimes specified in the first paragraph of this clause, and the general taxation system or the use of cash registers that do not transfer fiscal documents to the tax authorities through the operator fiscal data, as well as on other grounds established by the Government of the Russian Federation, is entitled to use a fiscal accumulator, the validity of the key of the fiscal attribute of which is at least 13 months.
7. Fiscal data operators, manufacturers of fiscal accumulators, means of generating and verifying a fiscal attribute are required to:
ensure the confidentiality of master keys and fiscal attribute keys;
do not use master keys and fiscal attribute keys after their expiration date (resource) and in case of violation of their confidentiality.
8. The federal executive body in the field of security:
has the right to establish additional requirements for master keys, fiscal attribute keys and other encryption (cryptographic) means of protecting fiscal data used in cash registers, as well as fiscal data operators, to confirm their compliance with the requirements for encryption (cryptographic) means of protecting fiscal data established in accordance with the legislation of the Russian Federation, to publish a list of such funds that meet the established requirements;
issues (provides) master keys to manufacturers of encryption (cryptographic) means of protecting fiscal data that meet the established requirements;
issues documents on compliance with the established requirements for encryption (cryptographic) means of protecting fiscal data, extracts from the conclusions of the examination of the results of assessing the impact of models of cash registers on the fiscal drive, and also technical means of the operator of fiscal data on the means of generating a fiscal attribute and the means of checking the fiscal attribute.
9. Destruction, deletion, blocking, modification (correction), depersonalization of fiscal data recorded in the fiscal drive and in the fiscal database is prohibited, except as provided by this Federal Law, as well as the development, production, storage, distribution, acquisition and use software, hardware and firmware for the destruction, deletion, blocking, modification (adjustment), depersonalization of fiscal data recorded in the fiscal drive and in the fiscal database, except as provided for by this Federal Law.
The operator of fiscal data may process fiscal data for statistical or other research purposes, subject to mandatory anonymization of such fiscal data.

Article 4.2. The procedure for registration, re-registration and de-registration of cash registers
(introduced by Federal Law No. 290-FZ of July 3, 2016)

1. An application for registration (re-registration) of cash registers and (or) an application for deregistration of cash registers is submitted by an organization or an individual entrepreneur on paper to any territorial tax authority or through a cash register office. The date of filing an application in electronic form is the date of its placement in the office of cash registers.
2. The application for registration of cash registers must contain the following information:


address (when paying on the Internet - the address (s) of the user's website) and the place of installation (application) of cash registers;
name of the model of cash register equipment;
serial number of a copy of the model of cash registers;
name of the model of the fiscal drive;

number of the automatic settlement device (in the case of the use of cash registers as part of an automatic settlement device);
information on the use of registered cash registers in a regime that does not provide for the mandatory transfer of fiscal documents to the tax authorities in electronic form through a fiscal data operator (if such a regime is applied);
information on the use of registered cash registers only when providing services (in the case of registering an automated system for strict reporting forms);
information on the use of registered cash registers only when making settlements using electronic means of payment on the Internet (in the case of registration of cash registers intended for use only when making such settlements);
information on the use of cash registers when carrying out the activities of a banking paying agent (subagent) and (or) a paying agent (subagent), when accepting bets and paying out funds in the form of winnings when carrying out activities for organizing and conducting gambling (in case of registration of a control - cash registers intended for use in the implementation of such activities).
The authorized body has the right to establish additional information, the indication of which is necessary in the application for registration of cash registers.
3. When registering cash register equipment, the user records in the fiscal drive received from the tax authority no later than the working day following the day of submission of the application for registration, the registration number of the cash register equipment, the full name of the user organization or the surname, name, patronymic (if its presence) of an individual entrepreneur - user, information about cash registers, including the fiscal drive, and other information necessary to generate a registration report, generates a registration report and submits to the tax authority the information contained in the generated registration report on paper, through the office of cash registers or through the operator of fiscal data no later than the business day following the day of receipt of the registration number from the tax authority. The date of submission of the report in electronic form is the date of its placement in the office of cash registers or its transfer to the operator of fiscal data.
The information provided by the user in the application for registration of cash register equipment is entered by the tax authority into the register and registration card of cash register equipment.
When registering cash registers, the tax authority authenticates the user and the fiscal drive used in cash registers, and checks the accuracy of the information entered and the generated fiscal attribute, on the basis of which the user is provided with a registration card for cash registers.
4. An application for re-registration of cash register equipment shall be submitted by the user to any tax authority no later than one business day following the day of the change in the information entered in the register and registration card of cash register equipment.
If an application is submitted for re-registration of cash registers in connection with the installation of a new fiscal drive in the cash register, along with such an application, a report is submitted on changing the registration parameters of cash registers in connection with the replacement of the fiscal drive, generated by cash registers when replacing fiscal accumulator subject to the provisions of paragraph 14 of this article.
The application for re-registration of cash registers must contain the information submitted during the registration of cash registers, which are subject to change.
When re-registering cash registers, the tax authority authenticates the user and the fiscal drive used in cash registers, and checks the accuracy of the information entered and the generated fiscal attribute, on the basis of which the user is provided with a new registration card of cash registers.
5. An application for deregistration of cash register equipment shall be submitted by a user to any territorial tax authority no later than one business day from the date of transfer of a copy of cash register equipment to another user, and in case of theft or loss - no later than one business day from the date of discovery fact of theft or loss.
6. The following information shall be indicated in the application for deregistration of cash register equipment:
full name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;
the tax identification number of the user;
name of the model of cash register equipment;
factory number of a copy of the cash register registered with the tax authority;
information about cases of theft or loss of cash registers (if such facts exist).
7. The date of registration of cash register equipment, re-registration of cash register equipment, deregistration of cash register equipment shall be the date of formation by the tax authority, respectively, of the registration card for cash register equipment and the card on deregistration of cash register equipment issued (sent to ) within five working days from the date of submission of the relevant application.
8. In case of re-registration of cash registers in connection with the replacement of the fiscal drive or deregistration of cash registers, the user generates a report on closing the fiscal drive. The information contained in the generated report on the closing of the fiscal drive is transferred to the tax authority along with an application for re-registration of cash registers in connection with the replacement of the fiscal drive or an application for deregistration of cash registers, except for deregistration in case of loss or theft of such cash registers.
9. The card on deregistration of cash registers must contain the following mandatory information:
full name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;
the tax identification number of the user;
name of the model of cash register equipment;
factory number of a copy of cash register equipment;
date of removal of cash register equipment from registration.
10. Information contained in the application for registration of cash registers, re-registration of cash registers or deregistration of cash registers, as well as information contained in the registration report, the report on changing the registration parameters and the report on closing the fiscal accumulator , can be transferred to the tax authorities in the form of an electronic document signed with an enhanced qualified electronic signature, through a cash register or through a fiscal data operator. The date of submission of the specified information in electronic form is the date of placement of this information in the office of cash registers or their transfer to the operator of fiscal data.
11. The registration card for cash registers and the card for deregistration of cash registers are sent by the tax authorities to the user in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet or through a fiscal data operator. These cards are sent to the user within five working days from the date of completion of registration, re-registration or de-registration of cash registers.
12. Forms of applications for registration (re-registration) of cash registers and deregistration of cash registers, registration cards for cash registers and cards for deregistration of cash registers, as well as the procedure for filling out the forms of these documents and the procedure the direction and receipt of these documents on paper are approved by the authorized body.
A user who has received a registration card for cash registers or a card on deregistration of cash registers in the form of an electronic document is entitled to receive a corresponding card on paper from the tax authority.
13. Registration with the tax authorities of cash registers, information about which is not available in the register of cash registers, or cash registers with fiscal drives, information about which is not available in the register of fiscal drives, is not allowed.
14. When re-registering cash registers in connection with the replacement of a fiscal drive and deregistration of cash registers that were used in a mode that does not provide for the mandatory transfer of fiscal documents to tax authorities in electronic form through a fiscal data operator, users are required to read fiscal data of all fiscal documents contained in the fiscal drive, and submit these fiscal data to the tax authorities along with an application for re-registration of cash registers or for deregistration of cash registers on paper or through the cash register office. The date of submission of the report in electronic form is the date of its placement in the office of cash registers.
15. If a cash register is identified that does not comply with the requirements of the legislation of the Russian Federation on the use of cash registers, such cash registers are subject to deregistration by the tax authority unilaterally without the user's application to remove the cash registers from registration records, unless otherwise provided by this Federal Law. Re-registration of such cash register equipment with the tax authority is allowed in the manner prescribed by paragraphs 2 and 3 of this article, subject to the elimination of identified violations of the requirements for such cash register equipment.
16. After the expiration of the fiscal attribute key in the fiscal drive of the cash registers used, such cash registers are removed from the register by the tax authorities unilaterally without the user's application to remove such cash registers from the register. At the same time, within one month from the date of its deregistration, the user must submit to the tax authorities all fiscal data that is stored in the fiscal drive used in cash registers at the time of its deregistration.
17. The tax authorities shall refuse to register or re-register cash register equipment to the user if he submits inaccurate or incomplete information in the application for registration (re-registration) of cash register equipment.

Article 4.3. The procedure and conditions for the use of cash registers (introduced by the Federal Law of 03.07.2016 N 290-FZ)

1. Cash register equipment after its registration with the tax authority is used at the place of settlement with the buyer (client) at the time of settlement by the same person who makes settlements with the buyer (client), with the exception of settlements carried out by electronic means of payment in the network " Internet".
Cash register equipment intended for use only when making payments by electronic means of payment on the Internet, is used only for these calculations.
Automated systems for strict reporting forms are used only for settlements in the provision of services.
2. Before the start of settlements using cash registers, a shift opening report is generated, and at the end of settlements, a shift closing report is generated. At the same time, a cash receipt (strict reporting form) cannot be generated later than 24 hours from the moment the report on the opening of the shift was generated.
3. Immediately after its formation, the fiscal document is sent by cash registers to the technical means of the fiscal data operator, and if they check the reliability of the fiscal attribute of the message that protected this fiscal document, carried out immediately after its receipt, the technical means of the fiscal data operator form confirmation of the fiscal data operator, protect it with a fiscal confirmation sign and immediately send it to the cash register. If the confirmation of the fiscal data operator is not received, the cash register equipment resends to the technical means of the fiscal data operator the fiscal document for which the confirmation of the fiscal data operator was not received.
4. When adjusting the calculations that were made earlier, a correction cash receipt (form of strict reporting of correction) is generated after the generation of the report on the opening of the shift, but no later than the generation of the report on the closing of the shift.
5. When replacing the operator of fiscal data and making changes to other information entered into the cash register when generating a registration report or a report on changing the registration parameters, the user, using cash register equipment, generates a report on changing the registration parameters, and all generated fiscal documents for which confirmation of the fiscal data operator has not been received shall be transferred to the fiscal data operator, except for the case specified in paragraph 7 of Article 2 of this Federal Law.
6. Protocols of information exchange between the fiscal drive and cash registers, cash registers and the technical means of the operator of fiscal data, the technical means of the operator of fiscal data and the automated information system of the tax authorities, the technical means of control of the tax authorities and the fiscal drive, as well as the control cash registers are placed by the authorized body on its official website on the Internet. The specified protocols posted by the authorized body on its official website on the Internet are mandatory for execution in the fiscal drive, cash registers and technical means of the fiscal data operator.
7. The formation of a fiscal attribute and verification of its reliability, as well as the encryption of a fiscal document and its decryption, must be carried out using an identical (symmetric) fiscal attribute key and a cryptographic transformation algorithm using such a fiscal attribute key (symmetric cryptographic algorithm).
The document key and the message key used in the fiscal accumulator must be unique for each fiscal accumulator.
8. Verification of the validity of fiscal data protected by the fiscal attribute of a document must be carried out using a tool for checking the fiscal attribute of a document containing a copy of the master key that was used in the manufacture of the document key contained in the fiscal accumulator (hereinafter referred to as the master key of the document).
The tool for checking the fiscal attribute of a document should allow, using the master key of the document, to generate a document key that is identical (symmetrical) to the key of the document contained in the fiscal accumulator, using which the fiscal attribute of the document was generated, verified by this tool for checking the fiscal attribute of the document.
9. Validation of the fiscal data protected by the fiscal attribute of the message generated by the fiscal accumulator must be carried out using the means of checking the fiscal attributes of the message containing a copy of the master key that was used in the manufacture of the message key contained in the fiscal accumulator (hereinafter referred to as the message master key). ).
The means of checking the fiscal attribute of the message should allow, using the master key of the message, to generate a message key that is identical (symmetrical) to the key of the message contained in the fiscal accumulator, using which the fiscal attribute of the message was generated, which is checked by this means of checking the fiscal attribute of the message.
10. The formation of the operator's fiscal attribute by the operator's fiscal attribute generation tool must be carried out using the operator's fiscal attribute key (hereinafter referred to as the operator's key), which must be generated by this fiscal attribute generation tool using a copy of the operator's fiscal attribute master key (hereinafter referred to as the operator's master key). ) contained in this means of forming a fiscal attribute.
11. Validation of the fiscal data in the operator's confirmation of fiscal data protected by the operator's fiscal attribute must be carried out using the operator's fiscal attribute verification tool, which contains the operator's master key, which allows generating the operator's key, which was used to generate this operator's fiscal attribute.
The formation of the confirmation fiscal attribute by the confirmation fiscal attribute generation tool must be carried out using the message key, which in turn must be generated by this fiscal attribute generation tool using a copy of the message master key contained in this fiscal attribute generation tool.
12. Validation of the fiscal data in the operator's confirmation, protected by the fiscal sign of the confirmation, is carried out using the fiscal accumulator and the message key.
13. The authorized body, in agreement with the federal executive body in the field of security, has the right to establish additional rules for the formation of fiscal signs, as well as verification of the reliability of fiscal documents.
14. Formation of fiscal documents in electronic form, their printing on paper and transfer to the tax authorities without fiscal signs are not allowed.

Article 4.4. Permission to process fiscal data (introduced by Federal Law No. 290-FZ of July 3, 2016)

1. Permission for the processing of fiscal data is issued by the authorized body on the basis of the application of the applicant for permission to process fiscal data within one month from the date of submission of such an application. When considering the application of the applicant for permission to process fiscal data, the authorized body checks the applicant for permission to process fiscal data for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers.
The period specified in the first paragraph of this paragraph may be extended by one month by decision of the head (deputy head) of the authorized body, if it is necessary to conduct an additional check of the applicant for permission to process fiscal data for compliance with the requirements of the legislation of the Russian Federation on the use of cash registers and (or) in if the applicant for permission to process fiscal data submits additional information before the expiration of the period for consideration of his application.
2. The application of the applicant for permission to process fiscal data must contain the following mandatory information:
full name of the organization;
taxpayer identification number;
date, number of issue of the expert opinion of the expert organization on the compliance of the technical means of the applicant for permission to process fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers and the information contained in such an opinion;
dates and numbers of documents on compliance with the established requirements of the means of generating a fiscal attribute and the means of verifying a fiscal attribute used by the applicant for permission to process fiscal data issued by the federal executive body in the field of security;
dates and numbers of extracts from the conclusions of the examination of the results of assessing the impact of the technical means of the applicant for permission to process fiscal data on the means of generating a fiscal attribute and the means of verifying a fiscal attribute used by the applicant for such permission, issued by the federal executive body in the field of security. A copy of the expert opinion of the expert organization on the compliance of the technical means of the applicant for permission to process fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers is attached to the application.
3. The authorized body receives from the federal executive body in the field of security the information contained in the conclusion of the examination of the results of the assessment of the impact of the technical means of the applicant for permission to process fiscal data on the means of generating a fiscal attribute and the means of verifying a fiscal attribute, as well as documents on the compliance of the means of forming a fiscal sign and means of checking the fiscal sign to the established requirements.
The documents and information specified in the first paragraph of this paragraph may be submitted to the authorized body by the applicant for permission to process fiscal data. Failure to submit the specified documents and information by the applicant for permission to process fiscal data is not a basis for refusing to consider his application.
4. The information contained in the application of the applicant for permission to process fiscal data is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet. The date of filing an application in electronic form is the date of placement of the specified information in the office of cash registers.
5. The authorized body refuses to issue a permit to the processing of fiscal data to the applicant for permission to process fiscal data if the applicant provides false information, incomplete information, and also if the applicant for permission to process fiscal data does not comply with the requirements of the legislation of the Russian Federation on the use of cash registers .
6. The permission to process fiscal data is sent by the authorized body to the operator of fiscal data specified in the permission, in the form of an electronic document signed with an enhanced qualified electronic signature, through the cash register cabinet. The operator of fiscal data has the right to obtain permission to process fiscal data on paper.
The permission to process fiscal data must contain the following mandatory information:
the full name of the fiscal data operator, the taxpayer identification number and the Internet site address of the fiscal data operator to which such permission has been issued;
date of issue of the permit.
7. If the information specified in the application of the applicant for permission to process fiscal data changes, such an operator of fiscal data is obliged to notify the authorized body of such a change within three working days.
In the notification of the operator of fiscal data about the change in the information specified in the application of the applicant for permission to process fiscal data, the information to which the changes are made must be indicated.
The information contained in the notification of the operator of fiscal data about the change in the information specified in the application of the applicant for permission to process fiscal data is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register office. The date of submission of the notification in electronic form is the date of placement of the specified information in the office of cash registers.
8. The authorized body revokes the permission to process fiscal data in the event of:
identification of non-compliance of the operator of fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers based on the results of the implementation by the tax authorities of control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers;
non-fulfilment two or more times within one year by the operator of fiscal data of the order of the tax authority to eliminate the identified violations of the legislation of the Russian Federation on the use of cash registers within the period established by this order;
filing an application to terminate, in accordance with the procedure established by federal laws, the activities of an organization that is an operator of fiscal data;
submission by the operator of fiscal data of an application for the annulment of permission to process fiscal data;
if the actions (inaction) of the operator of fiscal data have led to a violation of the confidentiality of any of the master keys used by him, or if the operator of fiscal data is brought to administrative responsibility two or more times within one year for violating the requirements of the legislation of the Russian Federation on the use of cash registers technology, or in the event that the tax authority reveals false information provided by the operator of fiscal data when submitting an application provided for in paragraph 1 of this article.
9. The information contained in the application for cancellation of the permission to process fiscal data is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet. The date of filing an application in electronic form is the date of placement of the specified information in the office of cash registers.
10. If the permission to process fiscal data is canceled on the basis of the first paragraph of this paragraph, the organization has the right to apply for a new permission to process fiscal data not earlier than one year from the date of the decision to cancel.
11. The decision to cancel the permission to process fiscal data must contain the following mandatory information:
the full name and identification number of the taxpayer assigned to the operator of fiscal data in respect of which such a decision was made;
the date of the decision;
date of termination of the permission to process fiscal data;
the term for the destruction of the fiscal database and its backup copies.
12. The decision to cancel the permission to process fiscal data is sent by the authorized body within three working days from the date of the decision to the person specified in the decision in the form of an electronic document signed with an enhanced qualified electronic signature through the cash register cabinet.
13. Information on issued and canceled permissions for the processing of fiscal data shall be posted on the official website of the authorized body on the Internet within three working days from the date of issue, respectively, of the decision to cancel the permission to process fiscal data.

Article 4.5. Requirements for the applicant for permission to process fiscal data, the operator of fiscal data. Obligations of the operator of fiscal data (introduced by Federal Law of 03.07.2016 N 290-FZ)

1. The applicant for permission to process fiscal data and the operator of fiscal data must comply with the following requirements of the legislation of the Russian Federation on the use of cash registers:
have an expert opinion on the compliance of technical means that allow the processing of fiscal data with the requirements of the legislation of the Russian Federation on the use of cash registers;
have licenses to carry out activities for the provision of telematic communication services and activities for the technical protection of confidential information;
have real estate objects (buildings, structures, premises) located on the territory of the Russian Federation on the right of ownership or lease on the territory of the Russian Federation, in which technical means that process fiscal data are located, and on the right of ownership of the means of generating a fiscal attribute and checking the fiscal attribute.
2. The operator of fiscal data is obliged:
independently and on a permanent basis to process fiscal data in real time in the manner prescribed by the legislation of the Russian Federation on the use of cash registers;
carry out daily transmission to the tax authorities of fiscal data that is received from the user of cash registers and for which confirmation of acceptance by the tax authority, including each fiscal document, has not been received, no later than 24 hours from the receipt of such fiscal data, and also ensure in order, established by the authorized body, the tax authority access to fiscal data in real time and the provision of fiscal data at its request;
ensure the uninterrupted processing of fiscal data;
ensure the confidentiality of fiscal data. At the same time, the transfer of fiscal data to the tax authorities is not recognized as a violation of confidentiality;
provide user identification;
ensure the recording of fiscal data in an uncorrected form, including in the form of fiscal documents, as well as their storage for five years from the date of their recording;
ensure the protection of fiscal data and other information received by him from users of cash registers, buyers (clients) and tax authorities, in accordance with the Federal Law of July 27, 2006 N 149-FZ "On Information, information technology and on the protection of information";
exclude the possibility of modifying (correcting), depersonalizing, blocking, deleting and destroying fiscal data during their processing;
provide via the Internet, at the request of the buyer (client), the possibility of checking the fact of the use of cash registers by an organization or an individual entrepreneur when making settlements with the buyer (client) and providing this buyer (client) with a cash receipt or a strict reporting form in accordance with the established procedure calculation in electronic form, as well as the possibility of verifying their reliability;
to carry out, if it is provided for by the agreement between the fiscal data operator and the user, the transfer of a cash receipt or a strict reporting form in electronic form to the buyer (client) indicating the email address of the fiscal data operator as the sender's email address;
back up the fiscal data base and restore the fiscal data base from backup copies in case of their loss;
destroy fiscal data after five years from the date of their recording, unless a longer storage period is established by the contract for the processing of fiscal data;
have a website on the Internet, the electronic address of which includes a domain name owned by the fiscal data operator, and which contains reliable information about the name of the fiscal data operator, its location, email address and contact phone number of the fiscal data operator, available around the clock mode, as well as information about the permission of the fiscal data operator to process fiscal data, type form contracts for the processing of fiscal data;
keep records of contracts for the processing of fiscal data, notify the authorized body of the conclusion of an agreement with the user for the processing of fiscal data or the termination of the said contract, as well as send a notification to the authorized body with updated information in accordance with Article 4.6 of this Federal Law within one business day, respectively from the date of conclusion, termination of the specified agreement or changes in the information specified in the agreement;
send, immediately after receiving from the user a fiscal document that has not passed the verification of the fiscal attribute, a corresponding notification in the form of an electronic document to the tax authority.
3. The operator of fiscal data (applicant for permission to process fiscal data) cannot be an organization:
leader or Chief Accountant who has a conviction for crimes in the field of economic activity or crimes against state power (with the exception of a person whose conviction has been canceled or expunged) and in respect of whose person the fact of termination took place employment contract at the initiative of the employer on the basis provided for in paragraph 7 of the first part of Article 81 Labor Code the Russian Federation, within two years preceding the day of filing with the authorized body an application for issuing a permit for the processing of fiscal data;
manager, member of the collegiate executive body which is a person who was previously the head or a member of the collegiate executive body of the fiscal data operator during the period when this fiscal data operator committed violations for which his permission to process fiscal data was canceled on the basis of paragraph three of clause 8 of Article 4.4 of this Federal Law, if less than one year has elapsed from the date of the decision to revoke such permission;
the permission to process fiscal data of which was canceled on the basis of paragraphs two and three of paragraph 8 of Article 4.4 of this Federal Law, if one year has not passed since the date of the decision to cancel such permission.
4. After a decision has been made to revoke the permission to process fiscal data, the operator of fiscal data must:
stop accepting fiscal documents and concluding new agreements with users from the date of receipt of the decision to cancel the permission to process fiscal data;
notify the users with whom he has concluded an agreement for the processing of fiscal data of the cancellation of the permission to process fiscal data no later than 24 hours from the date of receipt of the decision to cancel such permission by sending the user the relevant information as part of the "operator's message" variable contained in the operator's confirmation sent by the technical means of the fiscal data operator upon receipt from the cash register of a report on the opening of a shift and a report on the closing of a shift, as well as to the user's e-mail address specified when concluding the contract;
transfer unsubmitted fiscal documents to the tax authority by the deadline specified in the decision to annul the permission to process fiscal data;
after the transfer of all fiscal documents, destroy the fiscal data databases and their backup copies by the deadline specified in the decision to cancel the permission to process fiscal data by mechanically violating the integrity of the media, which does not allow reading or restoring fiscal data, or deleting from electronic media by methods and means guaranteed removal of residual information on the basis of an act on the destruction of fiscal data, drawn up by a commission formed by the operator of fiscal data;
report to writing on the destruction of fiscal data bases to the authorized body with an act on the destruction of fiscal data bases.
5. Technical means of the operator of fiscal data:
carry out the processing of fiscal data in real time;
ensure the receipt from any cash register contained in the register of cash registers of fiscal documents generated using any fiscal drive included in the register of fiscal drives, including in encrypted form, their decryption and verification of the reliability of their fiscal sign using means for checking the fiscal attribute, processing fiscal data, as well as generating a fiscal attribute for fiscal documents transferred to cash registers, encrypting them using means for generating a fiscal attribute and transferring them in encrypted form to this cash register;
provide direction to the cash register equipment, with the help of which the transfer of fiscal data in electronic form of fiscal documents to the operator, confirmation of the operator, protected by a fiscal sign of confirmation and containing the established information about the receipt of the fiscal document, was carried out;
ensure the execution of the information exchange protocols specified in paragraph 6 of Article 4.3 of this Federal Law.
6. If the fiscal document received by the operator of fiscal data was encrypted, this document must be decrypted before checking the validity of the fiscal sign of the message. The confirmation of the operator of fiscal data in the case specified in this paragraph, after its formation and before it is sent to the cash register, must be encrypted.
7. The authorized body has the right to establish additional requirements for the procedure for the formation and processing of fiscal data.
8. The operator of fiscal data, in cases where the tax authorities carry out control and supervision provided for in Article 7 of this Federal Law, is obliged to provide, including in electronic form, information and (or) documents to the tax authorities at their request within three working days from the date of receiving a request.
The list of requested information and (or) documents specified in the first paragraph of this paragraph, the procedure, forms and format for their provision are determined by the authorized body.

Article 4.6. Agreement for the processing of fiscal data (introduced by Federal Law No. 290-FZ of July 3, 2016)

1. An agreement for the processing of fiscal data is concluded between the operator of fiscal data and the user, except for the case provided for by paragraph 7 of Article 2 of this Federal Law.
2. The contract for the processing of fiscal data is public and must contain the following mandatory conditions:
the amount, conditions and procedure for payment for services provided by the fiscal data operator;
contract time;
procedure for terminating the contract.
3. The operator of fiscal data notifies the authorized body of the conclusion or termination of the contract for the processing of fiscal data, indicating the following information:
full name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;
the tax identification number of the user;
registration number of each copy of the model of cash registers and serial number of each copy of the model of cash registers;
serial number of each copy of the fiscal drive model;
date of conclusion of the contract;
the term of the contract or the date of termination of the contract.
4. In the event of a change in the information specified in paragraph 3 of this article, the operator of fiscal data sends a notification to the authorized body with updated information.
5. The information contained in the notification of the operator of fiscal data on the conclusion or termination of the contract for the processing of fiscal data, the notification with updated information is submitted to the authorized body in the form of an electronic document signed with an enhanced qualified electronic signature, through the office of cash registers. The date of submission of the notification in electronic form is the date of placement of the specified information in the office of cash registers.
6. The refusal of the operator of fiscal data to conclude an agreement for the processing of fiscal data in the presence of technical capabilities for the processing of fiscal data is not allowed.

Article 4.7. Requirements for a cash receipt and a strict reporting form (introduced by Federal Law of 03.07.2016 N 290-FZ)

1. A cash receipt and a strict reporting form contain, except for the cases established by this Federal Law, the following mandatory details:
Title of the document;
serial number for the shift;
date, time and place (address) of the settlement (in case of settlement in buildings and premises - the address of the building and premises with a postal code, in case of settlement in vehicles - the name and number of the vehicle, the address of the organization or the address of registration of an individual entrepreneur, in case of settlement in the network "Internet" - the address of the user's website);
name of the user organization or last name, first name, patronymic (if any) of an individual entrepreneur - user;
the tax identification number of the user;
the system of taxation applied in the calculation;
sign of settlement (receipt of funds from the buyer (client) - receipt, return to the buyer (client) of funds received from him, - return of income, issuance of funds to the buyer (client) - expense, receipt of funds from the buyer (client) issued to him, - return consumption);
name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, payments, their quantity, unit price including discounts and extra charges, cost including discounts and extra charges, indicating the value added tax rate ( except for cases of settlements by users who are not taxpayers of value added tax or exempted from fulfilling the obligations of a taxpayer of value added tax, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation) by value added tax);
the amount of the calculation with a separate indication of the rates and amounts of value added tax at these rates (with the exception of cases of settlements by users who are not taxpayers of value added tax or exempt from fulfilling the obligations of a taxpayer of value added tax, as well as settlements for goods, works, services that are not subject to taxation (exempted from taxation) by value added tax);
form of payment (cash and (or) electronic means of payment), as well as the amount of payment in cash and (or) electronic means of payment;
position and surname of the person who made the settlement with the buyer (client), issued a cash receipt or a strict accountability form and issued (transferred) it to the buyer (client) (with the exception of settlements carried out using automatic settlement devices used, among other things, when making settlements using electronic means of payment on the Internet);
registration number of cash register equipment;
serial number of the fiscal drive model;
fiscal sign of the document;
the address of the website of the authorized body on the Internet, on which the verification of the fact of recording this calculation and the authenticity of the fiscal sign can be carried out;
subscriber number or e-mail address of the buyer (client) in the event of transferring to him a cash receipt or a strict reporting form in electronic form or identifying such a cash receipt or a strict reporting form of signs and information about the address of an information resource on the Internet on which such a document can be be received;
the e-mail address of the sender of the cash receipt or the strict accountability form in electronic form in the case of the transfer to the buyer (client) of the cash receipt or the strict accountability form in electronic form;
serial number of the fiscal document;
shift number;
fiscal attribute of the message (for a cash receipt or a strict reporting form stored in a fiscal accumulator or transmitted to a fiscal data operator).
2. In the case established by Clause 7 of Article 2 of this Federal Law, the details specified in paragraphs sixteen to eighteen of Clause 1 of this Article may not be indicated on a cash receipt and a strict accountability form.
3. A cash receipt issued by a paying agent or a paying subagent when carrying out activities for accepting payments from individuals in accordance with Federal Law No. 103-FZ of June 3, 2009 "On the activities for accepting payments from individuals carried out by payment agents", along with details specified in paragraph 1 of this article, must contain the following mandatory details:
the amount of remuneration paid by the payer (buyer (client) to the paying agent or paying sub-agent if it is charged;
contact phone numbers of the payment agent, supplier and payment acceptance operator, as well as the payment subagent in case of payment acceptance by the payment subagent.

4. A cash receipt issued by a bank paying agent or a bank paying subagent when carrying out activities in accordance with Federal Law No. 161-FZ of June 27, 2011 "On the National Payment System", along with the details specified in paragraph 1 of this article, must contain the following required details:
name of the operation of the bank payment agent or bank payment subagent;
the amount of remuneration paid by an individual (buyer (client)), in the form of a total amount, including the remuneration of the bank paying agent or bank payment subagent, if any;
the name and location of the money transfer operator, as well as the taxpayer identification number;
telephone numbers of the money transfer operator, bank payment agent, bank payment sub-agent (if it is involved by the bank payment agent).
The cash receipt specified in this clause may not contain the mandatory details on the rate and amount of value added tax specified in paragraph ten of clause 1 of this article.
5. The Government of the Russian Federation has the right to establish an additional obligatory requisite of a cashier's check or a strict reporting form - a "commodity nomenclature code" determined by the Government of the Russian Federation.
6. A cash receipt or a strict reporting form generated using cash registers used in an automatic settlement device must contain the serial number of such an automatic settlement device as a mandatory requisite.
7. A cash receipt and a strict reporting form may contain details not specified in paragraph 1 of this article, taking into account the specifics of the field of activity in which settlements are made.
8. All details contained on a cash receipt or a strict accountability form must be clear and easy to read for at least six months from the date of their issue on paper.

Article 5

1. Organizations and individual entrepreneurs making settlements are required to register cash registers with tax authorities in accordance with the procedure established by the legislation of the Russian Federation on the use of cash registers.
2. Users are obliged:
carry out re-registration of cash registers and removal of cash registers from registration with tax authorities in the manner prescribed by the legislation of the Russian Federation on the use of cash registers;
use cash register equipment with a fiscal drive installed inside the case that meets the requirements of the legislation of the Russian Federation on the use of cash register equipment;
issue (send) to buyers (clients) when making settlements at the time of payment for goods (works, services) cashier's checks or forms of strict accountability in cases provided for by this Federal Law;
when making settlements using electronic means of payment, ensure that identical information on the amount of settlement is entered into cash registers and into the devices specified in paragraph two of clause 1 of Article 2 of this Federal Law;
ensure the safety of fiscal drives for five years from the date of termination of their use as part of cash registers;
exclude the possibility of unauthorized access of third parties to cash registers, software, software and hardware as part of cash registers and its fiscal drive;
provide information and (or) documents related to the use of cash registers to the tax authorities, upon their request, when they exercise control and supervision over the use of cash registers;
provide officials tax authorities in their exercise of control and supervision over the use of cash registers, unhindered access to cash registers and fiscal storage, including using technical means, and provide the said officials with documentation on them;
replace the fiscal drive and materials that require regular replacement (consumables);
transfer in case of cancellation of the permission to process fiscal data from the operator of fiscal data with which the user has concluded an agreement, within a period of not more than 20 calendar days from the date of termination of the permission to process fiscal data, all fiscal documents that have not been transferred to the tax authorities through the operator of fiscal data in electronic form;
ensure that the information on the amount of settlement in cash registers corresponds to the information on the amount of settlement received from the device specified in paragraph two of clause 1 of Article 2 of this Federal Law;
perform other duties stipulated by the legislation of the Russian Federation on the use of cash registers.
3. The user is obliged to have an agreement with the operator of fiscal data for the processing of fiscal data, except for the case provided for by paragraph 7 of Article 2 of this Federal Law.
4. Organizations and individual entrepreneurs making settlements and users are obliged to provide information and documents in electronic form in accordance with the legislation of the Russian Federation on the use of cash registers to the tax authorities through the cash register (except for the case specified in clause 7 Article 2 of this Federal Law) in cases, in the manner and within the time limits established by the authorized body.

Article 6. Repealed. - Federal Law of 07.05.2013 N 89-FZ.

Article 7

1. Control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers, including the completeness of accounting for revenue in organizations and individual entrepreneurs, is carried out by tax authorities.
2. When exercising the control and supervision specified in paragraph 1 of this article, tax authorities:
lead (including with the help of automated information system) monitoring of settlements using cash registers and the completeness of accounting for revenue, analyze the data;
monitor the use of cash registers;
conduct audits of the use of cash registers, the completeness of accounting for revenue in organizations and individual entrepreneurs, as well as audits of the activities of fiscal data operators, including at the location of the tax authorities, based on information available to the tax authorities (remote audits);
carry out checks of registration and (or) issuance (sending) by the organization and individual entrepreneur of cashier's checks, forms of strict reporting and other documents provided for by the legislation of the Russian Federation on the use of cash registers and confirming the fact of settlement between the organization or individual entrepreneur and the buyer (client), including by purchasing goods (works, services), paying for these goods (works, services), making payments (receiving payments) using cash and (or) electronic means of payment - test purchases;
request the necessary explanations, certificates, information and documents, including through the office of cash registers. At the same time, the date of receipt of the request of the tax authority for the provision of explanations, certificates, information and documents is considered the day such a request is placed in the office of cash registers or the sixth day from the date of sending registered letter if the tax authority sends a request by registered mail;
receive, including with the use of technical means, unhindered access to the cash register equipment of the person being checked, including for reading fiscal data stored in the fiscal drive of the cash register equipment;
receive unimpeded, including remote, access to fiscal data contained in the database of the fiscal data operator;
check the correctness of cash accounting when using cash registers;
issue orders to eliminate revealed violations of the legislation of the Russian Federation on the use of cash registers;
interact with law enforcement agencies and authorities federal service security in the implementation of the functions provided for by the legislation of the Russian Federation on the use of cash registers.
3. Banks are required to issue to the tax authorities certificates on the availability of accounts and (or) on the balance of funds on accounts, statements on transactions on the accounts of organizations and individual entrepreneurs, certificates on electronic money balances and on electronic money transfers in accordance with the legislation of the Russian Federation within three days from the date of receipt of a reasoned request from the tax authority in cases where tax authorities exercise control and supervision over compliance with the legislation of the Russian Federation on the use of cash registers, as well as over the completeness of accounting for revenue in organizations and individual entrepreneurs.
The form (format) and procedure for sending a request to a bank by a tax authority, the form and procedure for providing information by banks at the request of tax authorities are established by the authorized body in accordance with the legislation of the Russian Federation on taxes and fees.
4. Tax authorities shall fulfill the obligations stipulated by the legislation of the Russian Federation on the use of cash registers.
5. Bodies of internal affairs and bodies of the federal security service interact with tax authorities in the exercise by them of the functions provided for by the legislation of the Russian Federation on the use of cash registers.

Article 7.1. Features of the application of the provisions of this Federal Law on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol

Real the federal law is valid on the territory of the Republic of Crimea and on the territory of the federal city of Sevastopol from January 1, 2016.

Article 8

From the date of entry into force of this Federal Law, to recognize as invalid:
Law of the Russian Federation of June 18, 1993 N 5215-1 "On the use of cash registers in the implementation of cash settlements with the population" (Bulletin of the Congress of People's Deputies of the Russian Federation and the Supreme Council of the Russian Federation, 1993, N 27, art. 1018);
paragraphs nineteen - twenty-second of Article 3 of the Federal Law of December 30, 2001 N 196-FZ "On the Entry into Force of the Code of the Russian Federation on administrative offenses"(Sobraniye zakonodatelstva Rossiyskoy Federatsii, 2002, N 1, art. 2).

Article 9

Clause 1 of Article 7 of the Law of the Russian Federation of March 21, 1991 N 943-1 "On the Tax Authorities of the Russian Federation" (Bulletin of the Congress of People's Deputies of the RSFSR and the Supreme Soviet of the RSFSR, 1991, N 15, Article 492; Bulletin of the Congress of People's Deputies of the Russian Federation and of the Supreme Council of the Russian Federation, 1992, N 33, item 1912; N 34, item 1966; 1993, N 12, item 429; Collected Legislation of the Russian Federation, 1999, N 28, item 3484; 2002, N 1, item 2) add a paragraph with the following content:
"To exercise control over compliance with the requirements for cash registers, the procedure and conditions for its registration and use, which are determined by the legislation of the Russian Federation on the use of cash registers when making cash payments and (or) settlements using payment cards, for the completeness of accounting for revenue in organizations and individual entrepreneurs, check documents related to the use of cash registers, obtain the necessary explanations, certificates and information on issues that arise during the conduct of checks, conduct checks on the issuance of cash receipts, impose fines on organizations, as well as on individual entrepreneurs for violation of the requirements of the legislation of the Russian Federation on the use of cash registers in the implementation of cash settlements and (or) settlements using payment cards.

Article 10. Entry into force of this Federal Law

1. This Federal Law shall enter into force one month after its official publication.
2. Six months after the entry into force of this Federal Law, when making cash settlements and (or) settlements using payment cards, the use of cash registers without fiscal memory is not allowed.

The president
Russian Federation
V. PUTIN
Moscow Kremlin
May 22, 2003
N 54-FZ

Changes in legislation from January 1, 2016 for all companies will introduce online cash desks

It's no secret that the upcoming change in legislation regarding the requirements for cash registers. The bill is under consideration, which means that it will soon be approved and it will not be sweet for business. How to make money on it? More precisely, how to use this information in order to save money spent later in business. What will change:

1. A new electronic fiscal drive will appear.
2. EKLZ and Fiskalka will become a thing of the past.
3. A data transfer function will be added to the CCP.
4. The obligation to use the CCP will be imposed on all types of activities without restrictions.
5. Information on the check will be required to contain the name of the product.

Pros and cons in the new law on the use of CCP.

How to make money on this information? If you are a business owner, then I recommend registering a simpler KKM in 2015, which will work out the depreciation period and will be withdrawn only after 7 years. I personally bought cash registers without ECLZ before the implementation of that law and worked for seven years without paying for the installation of ECLZ. At one time, it was about 15 communication salons and the savings on the ECLZ installation were significant. 12000 cost AMS100F. Its acquisition paid off in a year and a half, since the replacement of the ECLZ cost 7,000 rubles a year. For five years I worked in the black. If you decide what to do, then think about creating your own CCP service center. We will talk about this in more detail now. Conclusion:

1. Plus for service centers.
2. Cons for any business.

What changes in the law on the application of CCP will affect us the most?

1. The service center serving CCP is subject to licensing.
2. All businesses are subject to mandatory CCP application.
3. Data transfer function appears (new operator, full automation of cash register, cash register operation online)

If you have read the article up to this point, then you are interested. Next, we will consider many of the nuances of this law. Ask questions in the comments, I will try to answer promptly.

The new electronic fiscal drive will replace the fiscal block and the ECLZ block in the cash register. This means that 95 percent of the existing cash registers are subject to modernization or replacement. It won't happen right away. Cash registers registered before the end of the year are subject to replacement after the expiration of the depreciation period (seven years). We turn on the head - service centers will become more in demand.

Single data processing device. Control over it is the federal authorities (everyone understands perfectly well which ones). Obligatory FSB License for the service center and the Data Transfer Operator. A data transfer function is added to the CCP. Not the module itself will transmit, but as part of the cash register there will be an additional information transmitter device. 90% of the CCP will require the addition of this module, otherwise a complete replacement at the end of the depreciation period.

All categories of business fall under the mandatory use of CCP. Patent, simplification, imputation - those who were previously exempted from this will now be required to buy Cash registers. All payment terminals and machines serving the population when accepting payments. The market for the sale of fiscal registrars of a new type will increase. True, they promise that it will cost very little money, but in practice everything is different. We have a market, then costs are possible.

Register of cash registers will contain, in addition to the brand and model of the cash register, the number and date of issue of the device. That is, in fact, a list of two to three million cash desks registered with the tax office. Minus for business - the cash desk flew out of the register - at an expense. It cannot be resold or registered twice. Although it may be a plus - you do not need to store them. just throw away.

Fiscal data operator informs the tax office about any malfunction and the CCP is automatically excluded from the register on a one-way basis without the possibility of recovery. This is a plus for service centers and a minus for entrepreneurs. No service charge - dropped from the register. Surely there will be a pre-payment system for the operator. The owner is responsible for the transfer of data. Accordingly, the full right to choose only quality service. The market for services rendered will need specialists. The data is not transmitted - immediately to the service. They will be fined not only for not breaking through the check. But not transmitted data is also non-use of CCP! The demand for certified services with the obtained license will only increase. It will no longer be possible to repair equipment on your knees.

OBTAINING A LICENSE service center- who is interested in this implementation of the 313 government decree of 04/16/2012. State duty + submission of documents to the regulator and upon fulfilling the requirements for compliance with the type of activity, you receive a license. everything is simple - they don’t particularly find fault. They even turn a blind eye to the work experience of three years. More stringent requirements for operators. There will be only a few licenses issued to them.

Validity this module for at least 13 months, but it will be possible for certain types activity is not 36 months. A patent, imputed and simplified services... But technically, it will be more expensive for them anyway. A memory module for 36 months will be min 2 times more expensive than a module for 13 months. Such is the specificity of the devices of the Information Cryptoprotection Tools.

Personal account of the owner of the cash register will now appear on the STI website. Without using intermediaries, it will be possible to register yourself.

CONCLUSIONS: Storing information directly in CCP (previously only in ECLZ) is a serious complication of the whole process. It is the support of two-way communication that now brings the entire business to ONLINE Accordingly, now any entrepreneur will have. Full automation of the process will follow, because in addition to codes, they will be obliged to prescribe the VAT rate and the name of the product on the check. The possibility of blocking the CCP unilaterally, if the requirements are not met, automatically removes the CCP from the register.

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The tax authorities, when implementing control functions in the field of use of cash registers (hereinafter referred to as CCPs), are guided by the use of a risk-based approach, which, under the current regulatory framework allowed from 2011 to 2015 to reduce the number of inspections from 278 to 173 thousand, or by 38%, and at the same time increase their effectiveness from 54 to 86 percent.

At the same time, the current level of technology development makes it possible to significantly simplify the current procedure and at the same time increase its efficiency, both for taxpayers and tax authorities, as evidenced by world experience.

In order to improve the current order - costly, laborious and administratively inconvenient - the idea of ​​reforming it based on the use of modern automated systems was proposed.

On July 15, 2016, Federal Law No. 290-FZ “On Amendments to the Federal Law “On the Use of Cash Registers in Cash and (or) Payment Card Payments” and certain legislative acts of the Russian Federation came into force .

The law provides for the following main provisions:

1. Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
2. Possibility to carry out all registration actions with CRE and other legally significant document flow on the application of CRE through Personal Area on the website of the Federal Tax Service of Russia.
3. Production of cash receipts and strict reporting forms exclusively by cash registers with the possibility of sending them in electronic form to a subscriber number or email buyer. The strict reporting form is equated to a cashier's check.
4. The use of cash registers in the provision of services, as well as by payers of a single tax on imputed income and a patent.
5. The use of a fiscal drive (an analogue of a secure electronic control tape) with the possibility of its independent replacement once every 3 years by UTII and patent payers, as well as the service sector. The deadlines for the use of the fiscal accumulator are not limited by law.
6. Maintenance is not necessary for registering a cash register with the Federal Tax Service of Russia.
7. Examination of manufactured cash registers and technical means of fiscal data operators.
8. Instance accounting of the Federal Tax Service of Russia of manufactured cash registers and fiscal drives in the form of registers.
9. Possibility of using CCP offline under certain conditions.
10. New forms control measures, the possibility of requesting information on accounts from banks during operational checks.
11. Smooth and phased transition to a new procedure for the use of CCP. So, from July 15, 2016, the possibility of a voluntary transition to the new procedure is provided, from February 1, 2017, registration of cash registers will be carried out only according to the new procedure, and from July 1, 2017, the old procedure will cease to be valid. At the same time, service sector enterprises, owners of vending machines, as well as persons applying a patent and UTII, that is, for small businesses that were not obliged to apply CCP, will have another whole year to switch to the new order, for them it becomes mandatory from 1 July 2018.

The main provisions of the proposed system are:

1. Transfer of information on settlements in electronic form to the tax authorities through the operator of fiscal data.
2. Electronic registration of cash register equipment without visiting the tax authority and without physical provision KKT.
3. Building a system for guaranteed detection of violations based on automated analysis of information on settlements, identification of risk zones for committing offenses and conducting targeted effective checks.
4. Involvement of buyers in civil control.

To test the proposed technology, an experiment was conducted in accordance with Decree of the Government of the Russian Federation dated July 14, 2014 No. 657 “On conducting an experiment in 2014-2015 ...” using the technology for transferring information about settlements to the tax authorities.

The purpose of the experiment is to determine for organizations and individual entrepreneurs the financial efficiency and ease of use of information transfer technology, as well as the technical capabilities of operating CCP and information transfer technology.

The experiment was carried out within six months from August 1, 2014 in four subjects of the Russian Federation: in Moscow, the Moscow region, the Republic of Tatarstan and the Kaluga region.

The experiment showed both the financial efficiency of the technology for transferring information about settlements for organizations and individual entrepreneurs when switching to the proposed procedure for using cash registers, and the convenience of using such technology. At the same time, the technical possibilities of operating the technology for transmitting information about calculations are proved.

The experiment involved taxpayers different kind and scale of activity: how large retail chains and individual entrepreneurs. At the same time, along with taxpayers who are obliged to use CRE, the experiment involved taxpayers who are not required to use CRE, for example, those working in the provision of services.

The experiment was completed on February 1, 2015, however, at the request of the taxpayers participating in the experiment, by Decree of the Government of the Russian Federation of June 3, 2015 No. 543, they were granted the right to register cash registers and work using the new technology until the end of 2015. By Decree of the Government of the Russian Federation No. 1402 dated December 22, 2015, the participants in the experiment were granted the right to use CCP using the new technology until the end of 2016.

To date, 3.5 thousand units of cash registers have been connected to the tested technology, 50 million checks worth 40 billion rubles have been punched.

What advantages does new technology? First of all, it allows a conscientious owner of a cash register to:

1. reduce the annual cost of CCP;
2. get a tool with which he can monitor his turnovers, indicators in real time, and better control his business;
3. be able to register a cash register through the website of the Federal Tax Service of Russia without its physical submission to the tax authority;
4. use modern electronic devices as part of the CCP - mobile phones and tablets;
5. get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
6. operate in a fair and competitive business environment by preventing unscrupulous taxpayers from illegally minimizing their tax liabilities and unfairly gaining a competitive advantage.

The new technology provides a citizen with additional protection of his rights as a consumer due to the possibility of:

1. receive an electronic receipt from the fiscal data operator and (or) in your e-mail;
2. independently quickly and conveniently check the legality of a cash receipt through a free mobile app and in case of questions, immediately send a complaint to the Federal Tax Service of Russia.

From the point of view of the state, legalization is expected retail and the service sector and, accordingly, an increase in tax revenues, as well as optimization of labor costs due to the transition to electronic registration and focusing the attention of the tax authorities on risk areas.