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Law on cash registers. New procedure for the use of cash registers

Until now, business entities applying a special tax regime (SNR) in the form of paying a single tax on imputed income (UTII) have been exempted from using cash registers. Clause 2.1 of Article 2 of the Federal Law of May 22, 2003 N 54-FZ provides them with such an opportunity. However, since 2016, the issue of KKM for UTII, namely the changes made to the specified the federal law are considered in the State Duma of the Russian Federation. The bill was adopted in the first reading, but it is still too early to talk about specific changes, all conversations are still being held at the “discussion level”.

Application of KKM in 2016 for UTII

As already mentioned above, the rule, according to which “sponsors” are exempted from the use of cash registers, has not changed to date, therefore, so far in 2016 we have the same order in previous years. According to this procedure, the conditions for exemption from the use of CCP are:

implementation of the types of entrepreneurship specified in paragraph 2 of Article 346.26 of the Tax Code of the Russian Federation;
issuance of a document confirming the acceptance of money for goods or services.

At the same time, it should be taken into account that business entities using CHP in the form of UTII have the right to make payments without a cash register, but at the same time they must issue to the buyer a different document on the payments made (sales receipt, receipt, etc.). The Supreme Court of the Russian Federation pointed out that the need to issue such a receipt does not depend on the presence of the will of the buyer. In other words, if the business entity did not give the buyer the appropriate document (for example, a receipt of a check printer for UTII), then it is considered to have violated cash discipline. At the same time, it does not matter whether the buyer demanded that such a check be issued to him (Resolution No. 301-AD15-14856 of February 11, 2016).

Important!

Paragraph 3 of Article 2 of Federal Law N 54-FZ contains an indication of the types of entrepreneurship in which payments are possible without the use of a cash register. "Vnemenschiki" providing the relevant types of services may not use CCPs only if they issue BSO in accordance with the Regulation approved by Decree of the Government of the Russian Federation of 05/06/2008 N 359 (Letters of the Ministry of Finance of Russia of 12/30/2015 N 03-11-06 / 3 / 77890 , dated 08/10/2015 N 03-11-11 / 46052);
Non-use of cash registers with UTII (including in 2016) for an individual entrepreneur engaged in passenger transportation is possible only if the relevant BSO is issued (Letter of the Ministry of Finance of Russia dated 08/07/2015 N 03-11-11 / 45835).

Changes in the issue of applying KKM for UTII

At the beginning of the consideration of the draft law on amendments to the Federal Law N 54-FZ, it was supposed to oblige the "imputers" to use cash registers. Currently, a discussion is underway on this issue, and it may be possible not to use KKM for individual entrepreneurs on UTII.

automation of the control system for accounting for revenue and, consequently, the correctness of paying taxes;
convenience and protection of consumer rights (when the cash register is connected to the Internet, the buyer will have access to " virtual version check");
ease of registering a cash register - now online.

Taking into account the proposed changes, the sequence of actions for the use of CMC will be as follows:

registration of a personal account is carried out on the website of the tax service with the preparation of an application for fiscalization of the cash desk;
when the registered cash desk issues a check to the buyer, information about the operation is sent to the fiscal data operator (OFD), which subsequently sends them to the inspectorate of the Federal Tax Service of Russia.

Changes in the use of cash registers, no doubt, should make life easier for the tax authorities, but here's what the business community expects from the next innovations ... The answer is also obvious: additional costs. The period of time until 2018 is expected for the reorientation of accounting.

As for changes in the use of cash registers (namely, the introduction of an obligation to use online cash registers) directly for business entities that use the CHP in the form of paying UTII, the state has not yet given an answer. Perhaps there will be no change. Well, let's see, the wait is not long.

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 this? More precisely, how to use this information in order to save money spent later in business. What will change:

A new electronic fiscal drive will appear.
EKLZ and Fiskalka will become a thing of the past.
A data transfer function will be added to the CCP.
The obligation to use the CCP will be imposed on all types of activities without restrictions.
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. Output:

Plus for service centers.
Cons for any business.

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

The service center serving CCP is subject to licensing.
All businesses are subject to mandatory CCP application.
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 - authorities federal government(everyone perfectly understands 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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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 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:

Entrepreneurs who pay UTII and provide services to other companies.
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:

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.
At the kiosk sale of soft drinks for bottling or ice cream.
When selling small retail products. It can be non-grocery goods and food, only if they do not require certain conditions for storage and sale. Usually they sell such products from hand carts, trays, baskets.
When selling bottled products from tanks. For example, when selling a beer drink, kvass, dairy products, vegetable oil, live fish.
When selling newspaper products , lottery tickets, travel vouchers, food, securities.
When selling products in passenger cars.
When selling religious products - icons, crosses, candles, literature and other items.
IN post offices located in remote areas. Postal products can be sold without equipment.
During the work of a service that collects glassware and salvage from the population but not scrap metal.
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.
During the work of a car service, a cash register is also optional.
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 on the . 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:

A businessman does not use a cash register.
The entrepreneur uses cash register, but did not register it in the State Register.
He uses the device in non-fiscal mode.
The cashier or employee does not give the required check to the client, or even forgets to “break through” it.
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.
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.
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.
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.

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 Payments and (or) Payments with Payment Cards” and certain legislative acts came into force Russian Federation».

The law provides for the following main provisions:

Transfer of information on settlements through fiscal data operators to the Federal Tax Service of Russia.
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.
Production of cash receipts and strict reporting forms exclusively by cash registers with the possibility of sending them to electronic form to a subscriber number or email buyer. The strict reporting form is equated to a cashier's check.
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.
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.
Maintenance is not necessary for registering a cash register with the Federal Tax Service of Russia.
Examination of manufactured cash registers and technical means fiscal data operators.
Instance accounting of the Federal Tax Service of Russia of manufactured cash registers and fiscal drives in the form of registers.
Possibility of using CCP offline under certain conditions.
New forms control measures, the possibility of requesting information on accounts from banks during operational checks.
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 companies, owners of vending machines, as well as persons applying the patent and UTII, that is, for small businesses that were not obliged to apply the CCP, there will be another whole year to switch to the new order, for them it becomes mandatory from July 1, 2018.

The main provisions of the proposed system are:

Transfer of information about settlements to in electronic format to the tax authorities through the operator of fiscal data.
Electronic registration of cash register equipment without visiting the tax authority and without physical provision KKT.
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.
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 conducted 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 during the transition to the proposed procedure for using cash register equipment, and the convenience of using this 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:

reduce the annual cost of CCP;
get a tool with which he can monitor his turnovers, indicators in real time, and better control his business;
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;
use modern electronic devices as part of the CCP - mobile phones and tablets;
get rid of checks, since prompt receipt of information about settlements provides an appropriate environment of trust;
operate in a fair 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:

receive electronic check at the operator of fiscal data and (or) in your e-mail;
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.

Online cash desks became a novelty in 2016 with the introduction of amendments to the law of the Russian Federation "On the use of cash registers ..." dated May 22, 2003 No. 54-FZ. In July 2019, the 3rd wave of transition to online technology begins. Since that time, almost all taxpayers are required to use updated models of cash registers. Who is obliged to use online cash registers, and who has the right not to install them, read the material below.

How the law of May 22, 2003 No. 54-FZ was changed

The main amendments to the Law of the Russian Federation No. 54-FZ of May 22, 2003 were introduced by the Law of the Russian Federation “On Amendments…” of July 3, 2016 No. 290-FZ. There are quite a lot of them, and in terms of a number of issues they have significantly changed the meaning of many provisions of the text of the old version of Law No. 54-FZ.

The main amendments were:

The idea of used in the calculations cash registers.

If earlier KKM was simply autonomous or included in local network device that protects the sales data entered into it for the period from changes, now it should become a device connected to the Internet and capable of transmitting information about each of the sales in real time (online) to the tax authority. Unofficially, such cash registers began to be called online cash registers.

2. Requirements for technical specifications applied cash desks (online cash desks).

For them, the presence of ECLZ and fiscal memory has become unnecessary, but the presence of a fiscal drive that can save sales data, protect them from changes and transfer them to the Federal Tax Service has become mandatory. The fiscal accumulator as it is filled with information is subject to replacement. Just like the cash register itself, each drive for the online cash register must be registered in tax office. At the same time, the registration procedure was simplified, becoming electronic.

See instructions for registering online cash registers.

3. Approach to the design of the BSO.

Gone is the form of this document, which could be created manually by filling out the form. BSO, issued on an automated device, which is an analogue of an online cash register, has become mandatory. Thus, information on sales made with the registration of the BSO is also promptly received by the tax authority. In essence, this innovation made it mandatory to use the cash desk (its analogue) for persons who were previously exempted from using it due to their registration of the BSO.

4. The form of documents created by the online cash desk or its equivalent.

As before, these devices must perform the function of printing to issue a paper check or SRF. But at the same time, these documents will be stored in electronic form.

5. A set of mandatory details specified in cash receipt or BSO.

It has become wider and more detailed. For example, an indication of the taxation system used by the seller, the place of sale (which can be not only the postal address, but also the website address), the seller's and buyer's email addresses (for checks issued in electronic form), the serial number of the fiscal accumulator used, QR- code, list of goods and services.

See also:

“The Federal Tax Service approved the format and details of the new cash receipt”;
"Nomenclature in online cash registers".

6. Composition of persons who are not obliged to use CCP in calculations.

Persons appeared, both expanding the list of those organizations and individual entrepreneurs that were exempted from the use of KKM by the old version of the law of May 22, 2003 No. 54-FZ, and excluded from it. In particular, as already mentioned above, persons who make sales through the BSO have lost the right not to use an analogue of the online cash register.

In addition to the amendments made in the law No. 54-FZ dated May 22, 2003, the law No. 290-FZ dated July 3, 2016 also made adjustments to Article 14.5 of the Code of Administrative Offenses of the Russian Federation, significantly changing the amount of liability for non-use of CCPs (clause 2) and adding 2 more points to this article:

clause 3 - in relation to a repeated violation with a significant amount of settlements without a CCP;
Clause 4 - in terms of using an online cash register that does not meet the legally established requirements for it or is used in violation of the KKM registration procedure.

Is it true that the entire business was obliged to work on online cash registers

According to the new version of the law dated May 22, 2003 No. 54-FZ, there is still a circle of persons who are exempt from the obligation to apply CCP. Of these, this right continues to be reserved to the sellers:

newspapers, magazines and related products through kiosks;
securities;
travel tickets for public transport in the cabin of this transport;
ice cream and draft soft drinks;
goods for delivery, at fairs, at retail markets and at exhibitions;
milk, kvass, live fish from tank trucks;
seasonal vegetables, fruits and gourds;
food designed for students and teachers educational institutions during classes;
goods in remote and hard-to-reach areas (according to the list approved by the region);
pharmaceutical goods in rural feldsher and feldsher-obstetric stations.

Additionally, the right to non-use of CCP is granted to organizations and individual entrepreneurs:

providing shoe repair and coloring services;
manufacturing and repairing metal haberdashery and keys;
caring for children, the sick, the disabled and the elderly;
selling products of folk art crafts made on their own;
performing plowing gardens and sawing firewood;
providing porter services;
renting their own housing - this applies only to individual entrepreneurs.

In addition, the circle of persons for whom it is permissible to use paper BSOs until 07/01/2019 includes those organizations and individual entrepreneurs that perform work for the population. Previously, this concerned only services for the population.

The uncertainty regarding the use of cash registers for online payments has been resolved. For such calculations, cash desks have also become mandatory. They can not be used only in payments made via the Internet between organizations, between individual entrepreneurs or between an organization and an individual entrepreneur.

From the number of persons exempted from the use of CCP, the following are excluded:

organizations and individual entrepreneurs providing services (work) for the population with registration of BSO, in connection with the emergence of the need for them to use devices similar to online cash desks for registration of BSO;
UTII payers;
Individual entrepreneurs applying the patent system;
implementing lottery tickets and postage stamps at face value;
selling tea products on trains;
trading through vending machines.

Though new edition Law No. 54-FZ dated May 22, 2003 excludes the above persons from those not required to use cash registers, exemption from the use of cash registers remains with them until July 1, 2019 (clauses 7-9, 11, article 7 of the law dated July 3, 2016 No. 290- FZ). That is, the law establishes a longer period for them to switch to the use of an online cash register than for persons who previously used cash registers.

Who should switch to online cash registers from 07/01/2019, read.

Entry into force of changes with reference to years: from 2016, from 2017, from 2018, from 2019

Not all amendments made by Law No. 290-FZ dated 03.07.2016 have come into force since the effective date of this law (15.07.2016). By year, the mandatory start of their application is distributed as follows:

In 2016 (since July 15, 2016) there is an extended list of persons entitled to non-use of cash desks. In addition, there was an obligation to use cash registers for online payments, it became possible to use cash registers when performing not only services, but also works for the population, and penalties for not using cash registers were tightened.
In 2017, the registration of old-style cash registers (from 02/01/2017) and the use of such cash registers (from 07/01/2017) ceased, however, this does not apply to those persons who have lost the right to exemption from the use of cash registers, but were able to use it before 07/01/2018 .
In 2018 (since 07/01/2018), the use of an online cash register became mandatory for some persons who had the right to a longer transition period to the start of using cash registers.
In 2019 (from 07/01/2019), online technology must be used by all persons who had a deferment in accordance with the law "On amendments ..." dated 11/27/2017 No. 337-FZ.

Thus, the obligation to use the online cash register in 2019 will come with almost all cash settlements.

For information on where you can get advice on choosing a new cash desk, read the article "The second edition of the information bulletin on the transition to online cash desks has been released" .

When will electronic online cash register for a store become mandatory?

The date when the obligation to use the online cash register at the store arises depends on whether it belongs to the circle of persons exempted from the use of cash registers:

If the obligation to use cash registers existed, then the online cash register had to be applied from 07/01/2017. Until this date, it is possible to use the old CCP.
If there was an exemption from the use of CCP ( application of UTII, individual entrepreneurs working on a patent), but as amended by the law of 07/03/2016 No. 290-FZ, the right to it is lost, you can use the delay provided to start working with the cash desk. In this situation, the date for the start of the mandatory use of the online cash register was 07/01/2018.

Results

The provisions of the Law of the Russian Federation of July 3, 2016 No. 290-FZ, which changed the content of the Law of the Russian Federation of May 22, 2003 No. 54-FZ in terms of the circle of persons obliged to use cash registers, and technical requirements to this technique, come into force at different times. This circumstance led to the fact that the use of online cash registers for a larger number of retailers became mandatory from the second half of 2017, and persons who previously had an exemption from the use of cash registers, but who lost it with the advent of the law of the Russian Federation of 07/03/2016 No. 290-FZ, has the right not to use online cash registers until 07/01/2019.