Whom does the new law exempt from using online cash registers? Another delay for online checkouts has ended. Amendments will no longer save Which cash register to choose

On July 1, 2018, the second stage of implementation of Federal Law No. 54-FZ of May 22, 2003 begins, which provides for the transition of organizations and individual entrepreneurs to the use of online cash register systems. This means that the obligation to use online cash registers will be significantly expanded and will extend to new market participants. Let us remind you who will have to switch to new cash registers starting from 07/01/2018, and who will receive a deferment for another year.

Stages of preferential transition to online cash registers

As a general rule, the transition to a new model of cash registers should have been completed on July 1, 2017, when legislation excluded the possibility of using cash registers without fiscal drives and Internet access.

Meanwhile, some organizations and individual entrepreneurs were given the opportunity to switch to new cash registers not from 2017, but from mid-2018. The list of “beneficiaries” for whom a deferred transition to the new generation cash registers is provided is provided for in Art. 7 of the Federal Law of July 3, 2016 No. 290-FZ (the so-called “law on online cash registers”).

This includes organizations and individual entrepreneurs on UTII, entrepreneurs on PSN, organizations and individual entrepreneurs working in the field of catering, retail trade and trading using vending machines.

The preferential transition stages are 07/01/2018 and 07/01/2019.

At the same time, the specific timing of the implementation of new cash registers by these payers depends on a number of factors:

areas of activity;
presence/absence of hired employees;
method of conducting trading activities (with or without the use of vending machines).

Online cash registers from July 1, 2018

Organizations and individual entrepreneurs on UTII operating in the field of catering and retail trade and having hired employees. Let us recall that until this time they were generally exempt from the use of cash registers, since they could issue BSO to customers instead of cash register receipts.
Individual entrepreneurs with hired employees who use PSN in the field of retail and catering.
Organizations and individual entrepreneurs with hired employees who trade using vending machines.

In addition, it is possible that from July 2018 the obligation to use cash registers. The Ministry of Finance of the Russian Federation informed entrepreneurs about this in a letter dated April 20, 2018 N 03-01-15/26747. The department indicated that the corresponding bill No. 344028-7 with amendments to Federal Law No. 54-FZ of May 22, 2003 has already been adopted in the first reading. Let us remind you that now a loan agreement is formalized by pawnshops by issuing a pledge ticket to the borrower, which is a strict reporting form. Accordingly, when issuing a security ticket, the use of cash register is not required.

A special exception in 2018 was made for FIFA subsidiaries, as well as suppliers of goods, works, and services of FIFA when selling entrance tickets to matches of the 2018 FIFA World Cup. They have the right not to use cash registers provided they issue entrance tickets or documents entitling them to receive entrance tickets to World Cup matches (Clause 8.1, Article 7 of Federal Law No. 290-FZ dated 07/03/2016).

Online cash registers from July 1, 2019

A number of imputed employees and individual entrepreneurs on PSN who do not work in the retail/catering sector and do not have hired employees will receive a deferment for another year.

From July 1, 2019, the following will be required to switch to online cash registers:

Organizations and individual entrepreneurs on UTII operating in areas not classified as retail trade and catering.
Individual entrepreneurs on PSN with hired employees operating in areas not classified as retail trade and catering.
Organizations and individual entrepreneurs without hired employees who trade using vending machines.
Organizations and individual entrepreneurs on OSNO and STS, providing services to the population and issuing BSO.
Individual entrepreneurs on UTII and PSN without hired employees, operating in the field of retail trade and catering.

Please note that if an individual entrepreneur, exempt from using online cash registers before July 1, 2019, still hires employees, he will be required to purchase and register a new cash register. The period for switching to online cash register systems in such cases is 30 days from the date of hiring employees (clause 7.3, article 7 of the Federal Law of July 3, 2016 No. 290-FZ).

Purchasing a cash register and receiving a deduction

Please note that Federal Law No. 54-FZ dated May 22, 2003 allows the use of only those online cash register models that have been entered into a special register maintained by the Federal Tax Service when making payments.

The Federal Tax Service regularly updates this cash register register with information about new models of cash registers.

Currently, it contains 126 cash register models, in which different models of fiscal drives can be used.

Individual entrepreneurs using PSN and UTII will have the right to claim a deduction (that is, reduce the single tax) for the amount spent on purchasing the cash register.

This right was guaranteed to them by Federal Law No. 349-FZ dated November 27, 2017.

A deduction is provided in the amount of up to 18,000 rubles for the periods 2018 and 2019, provided that the purchased cash registers were registered from February 1, 2017 to July 1, 2019 (Article 346.32 of the Tax Code of the Russian Federation). The costs of purchasing a cash register include all associated costs for the purchase/installation of a cash register, fiscal drive and software.

If the amount of tax to be reduced has already been paid before filing the notice, the individual entrepreneur has the right to claim a credit or refund of the overpaid tax. To reduce tax, you need to submit a special notification to the Federal Tax Service.

At the same time, for individual entrepreneurs engaged in trade or catering and attracting hired workers, there are some restrictions regarding receiving a deduction. The Federal Tax Service drew attention to them in a letter dated April 19, 2018 No. SD-4-3/7542@. The agency indicated that such individual entrepreneurs can apply a deduction to UTII in 2018, provided that the purchased online cash registers are registered from February 1, 2017 to July 1, 2018.

Last year, a new edition of 54-FZ appeared: now cash registers must go online to automatically send sales data to the tax office.

The reform is taking place in several stages. At the first stage, everyone who had already used a cash register before switched to online cash registers. Until July 1, 2018, the second stage of transition to the new rules is underway. But the government made changes, and some entrepreneurs were exempted from the mandatory use of cash registers until 2019.

We will answer all questions and tell you who the reform concerns, how to switch to a new cash register profitably and not receive fines.

More information about what is happening now:

Who is switching to online cash registers in 2018

Individual entrepreneurs on PSN, individual entrepreneurs and companies on UTII in retail and catering with hired employees
Individual entrepreneur on PSN and UTII in the trade of low-alcohol products with hired employees
Individual entrepreneur in vending with hired employees

Regarding vending, the law is constantly updated. When there are changes, we will blog about them

What's the result?

If you have at least one employee registered and you are on UTII, connect the online cash register before July 1, 2018.

If you use two taxation systems - for example, simplified tax system and UTII - choose the appropriate cash register and software. All Dreamkas cash desks work with several taxation systems

Who is entitled to a deferment from online cash registers until 2019?

What does 54-FZ require?

We have already talked in detail about the new amendments to the law - what kind of reform it is, how to register and select a cash register:

In short, now the cash register must connect to the Internet in order to transmit information about sales to the tax office through the OFD and store data about receipts on the fiscal drive.

The old autonomous cash register can no longer be optimized: you need to buy a new one. Your cash register complies with 54-FZ if it is in the cash register register.

How to choose an online cash register

By law, entrepreneurs and firms can only work with an online cash register from the cash register register. The same applies to fiscal drives.

Buying an online cash register depends on the type of business: each needs its own cash register. First of all, you need to start from the needs of the business in order to work according to the law, increase sales and not overpay for unnecessary equipment. Let's look at an example.

Up to 400 checks are processed daily in the canteen. This means that she needs fast fiscal registers, convenient cash registers with a large screen, and a commodity accounting system. This way, cashiers will be able to quickly work with customers, and accountants and merchandisers will be able to track sales and product items.

In a small store near the house, where food and beer are sold, up to 400 receipts are also made. He doesn’t need to overpay for a large screen, a fast fiscal recorder and an inventory system. But he needs a barcode scanner and a cash register that allows him to sell alcohol according to the requirements of the Unified State Automated Information System.

We have divided cash registers by area of activity so that you can find the optimal solution for your business. If we haven’t listed your business, contact us: we’ll help you choose the right cash register.

What business do you have?

When to buy an online cash register

There are two and a half months left until July 1: by this time you need to register the cash register, connect it to the OFD and the fiscal drive. If you don't arrive on time, there will be a fine. It seems that there is still a lot of time. But we need to remember three points:

Cash register registration. You can register the cash register yourself. However, sometimes difficulties arise with registration. And then service engineers come to the rescue and set up cash registers. But the closer July 1st comes, the more busy tuners become. If you plan your registration back to back, there is a chance that it will be difficult to find a free specialist. As a result, you may be late with registration.

Staff. Sellers and those who will work with online cash registers need to learn how to work with the new device. It takes time.

Logistics. The cash register still needs to be delivered. If all entrepreneurs start buying equipment at the last minute, a logistics collapse may occur: deliveries will be delayed and delivery prices will rise.

To be on time with registration, avoid getting a fine and train staff to work with the cash register without fuss, buy it in advance: at least in early May.

How to get a tax deduction for an online cash register in 2018

Until July 1, 2018, individual entrepreneurs on UTII and PSN can receive a tax deduction for expenses at the online cash register. Entrepreneurs fully or partially compensate for expenses on a cash register, fiscal drive, software or installation and configuration of a cash register.

Tax deduction - up to 18,000 ₽ for expenses for each cash register. If there are several cash desks, costs can be refunded for all devices. The main condition is to register the cash register before July 1, 2018.

What other conditions

The deduction cannot exceed the cost of the device. For example, if an entrepreneur has three cash registers of 12,000 rubles, 17,000 rubles and 24,000 rubles, he will receive 18,000 rubles deducted only for the last one. For the rest - 12,000 ₽ and 17,000 ₽ respectively.

How to return tax at the end of the year

To an entrepreneur on UTII:

Buy online cash register
File a tax return

For an entrepreneur on PSN:

Buy online cash register
Register equipment before July 1, 2018

Those who have deferred online cash registers until 2019 can receive a tax deduction next year

What are the fines and sanctions?

The Federal Tax Service has identified several violations for which a fine is issued:

Selling outside the cash register

For individuals: from 10,000 ₽ until suspension of activities for 90 days
For legal entities: from 30,000 ₽ until disqualification for up to 2 years

Sales at the cash register that do not comply with 54-FZ

Failure to issue a cash receipt or BSO in printed form;
failure to issue documents in electronic form at the buyer’s request

For legal entities and individuals: from a warning to a fine of 10,000 ₽

How to legally avoid fines

Report the violation to the tax office before it notices it
Provide documents confirming the violation
In case of sales outside the cash register, draw up a correction check

July 2018 has arrived - the month when the final transition of business to online cash registers should be carried out. For some entrepreneurs, by order of the president, this period was extended for a year a few months ago, and for some they decided to eliminate the need to use cash register equipment in principle. The corresponding law was signed by the President on July 3. Let's study all the amendments together.

What's happened?

Russian President Vladimir Putin signed the law “On Amendments to Certain Legislative Acts of the Russian Federation.” The author of the bill was the Government of the Russian Federation; it is aimed at optimizing the new procedure for using cash register equipment with the function of transmitting data online to the tax authorities (CCT). The document provides for both tightening the use of online cash register systems, in particular the mandatory printing of a fiscal receipt for all non-cash payments, and a number of concessions for business, for example, exempting sellers from issuing cash receipts when repaying advances for some services provided. Let's take a closer look at who will have to use cash registers from July 1, and who, on the contrary, will be able to do without them without fear of getting a fine. But first, remember what we are talking about in the actual Federal Law of May 22, 2003 N 54-FZ.

Obligation to use online cash registers

From February 1, 2017, cash register equipment used by businessmen must send electronic versions of checks to the fiscal data operator, as well as to customers. At the same time, the EKLZ in the cash register was replaced with a fiscal drive, the cash register must be connected to the Internet, and a service agreement must be concluded with the fiscal data operator. Only after this can the cash register be registered with the Federal Tax Service and checks sent electronically. If a cash register does not have a data transfer function, it cannot be used in most cases. The list of such situations has been significantly reduced since July 1, 2018. However, for some entrepreneurs the deadline for switching to online cash registers was extended for another year, until July 1, 2019.

Who has been exempted from the obligation to use the online cash register?

According to the amendments adopted by the State Duma to Law No. 54-FZ, some organizations and individual entrepreneurs will be exempt from the use of cash register systems when selling certain services and goods. In particular, it will be possible to do without purchasing a cash register for those businessmen who:

they sell milk and drinking water by the glass;
sell drinking water by the glass through vending machines;
sell paper newspapers and magazines regardless of the place of sale;
carry out cash payments on board aircraft;
provide passenger transportation services using turnstiles (subway, buses);
sell goods through mechanical vending machines.

You will also not need a check when repaying an advance for services rendered. Those taxpayers who operate in hard-to-reach areas are also exempt from the need to use cash registers. As well as representatives of the constituent entities of the Russian Federation and municipalities when granting the right to use paid parking lots. The activities of educational organizations when providing paid library services to the population, including Internet access in libraries, are also exempt from cash desks.

Who was charged with the duty of punching cash receipts?

After the amendments to Law No. 54-FZ are finally adopted, organizations and individual entrepreneurs will have the obligation to issue absolutely all non-cash payments using a fiscal check for any payment method:

cash electronic money;
payment order;
by bank card;
transfer via online banking;
by receipt through the bank.

We are talking about those types of activities where the use of online cash registers remains mandatory even after amendments to Law No. 54-FZ, which came into force at the end of 2017.

Who else has had the transition to online cash register extended for a year?

At the end of 2017, Russian President Vladimir Putin signed Federal Law No. 337-FZ dated November 27, 2017, which extended the transition to online cash registers for some categories of entrepreneurs until July 1, 2019. In accordance with its norms, organizations and individual entrepreneurs applying UTII and carrying out the types of activities listed in subclause received a deferment until July 1, 2019. 1-5, 10-14 p. 2 Article 346.26 of the Tax Code of the Russian Federation, in particular, the provision of household services according to activity codes in accordance with the All-Russian Classifier of Economic Activities approved by the Government of the Russian Federation (provision of veterinary services; provision of repair, maintenance and washing services for motor vehicles; provision of motor transport services for the transportation of passengers and goods, etc. .d.).

In addition, until July 1, 2019, individual entrepreneurs on UTII carrying out the types of activities listed in subparagraph are exempt from online cash register registration. 6-9 p. 2 tbsp. 346.26 of the Tax Code of the Russian Federation, but only if they do not have employees. Namely: in retail trade carried out through shops and pavilions with a sales area of no more than 150 square meters. This category also includes the provision of catering services:

at facilities with a visitor service area of no more than 150 square meters;
at facilities that do not have a visitor service area.

provide household services;
rent out residential and non-residential premises or land plots;
produce folk arts and crafts;
provide other production services (services for processing agricultural products and forest products, protecting gardens, vegetable gardens and green spaces from pests and diseases; manufacturing felted shoes; manufacturing agricultural implements from the customer’s material; engraving work on metal, glass, porcelain, wood, ceramics ; manufacturing and repair of wooden boats; repair of tourist equipment and equipment; services for plowing gardens and sawing firewood; services for the repair and production of eyeglasses; production and printing of business cards and invitations for family events; cardboard work; charging gas cartridges for siphons, replacing batteries in electronic watches and other devices);
carry out repairs of jewelry and costume jewelry;
carry out monophonic and stereophonic recording of speech, singing, instrumental performance of the customer on magnetic tape, CD;
provide residential cleaning and housekeeping services;
provide residential interior design and decoration services;
conduct classes in physical education and sports;
provide paid toilet services;
provide services related to the maintenance of agricultural production (mechanized, agrochemical, land reclamation, transport work);
carry out medical activities or pharmaceutical activities (subject to the availability of a license for these types of activities);
carry out private detective activities (subject to availability of a license for these types of activities);
provide rental services;
provide excursion services;
provide ceremonial or ritual services;
carry out collection, processing and disposal of waste, as well as processing of secondary raw materials;
as well as some other activities.

They can also get by for another year without a cash register for individual entrepreneurs on a patent without employees who carry out retail trade through the facilities of a stationary retail chain with a sales floor of no more than 50 square meters or do not have sales floors.

New amendments to the law on online cash registers will take effect from the date of official publication.

Advisor to the State Civil Service of the Russian Federation, 3rd class

Especially for Taxcom company

In 2016, you can switch to the new procedure for using cash register equipment voluntarily. But in accordance with changes in legislation, soon enough almost all taxpayers will have to switch to online cash registers without fail. Who should switch to new CCPs next year, and who can wait until 2018?

Who should switch to new CCPs in 2017

For most companies and entrepreneurs, the transition to new cash register equipment will occur in 2017. Let us recall that, as a general rule, cash register equipment is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs, with the exception of cases established by Federal Law No. 54-FZ of May 22, 2003 “On the use of cash register equipment when making cash payments and (or) settlements using electronic means of payment.”

When making payments in cash, you must issue a cash receipt. In some cases, an organization or entrepreneur must issue a strict reporting form. This applies to cases where companies or entrepreneurs may not use CCP.

But the transition to new technology itself will also be gradual.

The first stage is provided for newly introduced cash registers. Such machines must transmit data online as of February 1, 2017;

The second stage is established for old equipment. If such equipment was registered before February 1, 2017, then it can only be used until July 1, 2017. During this time, it will be necessary to modernize such equipment if the model is one of those models that can be improved.

Who can wait until 2018

There are several categories of taxpayers who may delay using new cash register equipment.

These are individual entrepreneurs who use:
- patent tax system;
- a single tax on imputed income.
At the buyer's request, until 2018 it will be necessary to issue a document confirming receipt of funds. This could be: a sales receipt, a receipt, a strict reporting form.

Such a document must contain the following details:
- Title of the document;
- serial number of the document, date of issue;
- name for the organization (last name, first name, patronymic - for an individual entrepreneur);
- taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
- name and quantity of paid goods purchased (work performed, services rendered);
- the amount of payment made in cash and (or) using a payment card, in rubles;
- position, surname and initials of the person who issued the document, and his personal signature.
These are organizations and individual entrepreneurs that perform work or provide services to the public.

Of course, not all companies and entrepreneurs providing services can choose not to use CCP. It is necessary to comply with the types of activities established by law. Thus, the above types of activities include:

sale of newspapers and magazines, as well as related products in newsstands, 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
providing meals to students and employees of educational organizations implementing basic general education programs during classes;
trade in retail markets, fairs, exhibition complexes;
peddling trade of food and non-food products (with the exception of technically complex goods and food products requiring certain conditions of storage and sale) in passenger train cars, from hand carts, bicycles, baskets, trays, including frames protected from precipitation, covered with polymer film , canvas, tarpaulin;
sale of ice cream and soft drinks on tap at kiosks;
shoe repair and painting;
production and repair of metal haberdashery and keys;
supervision and care of children, the sick, the elderly and disabled;
sale by the manufacturer of folk arts and crafts products;
plowing gardens and sawing firewood;
porter services at railway stations, bus stations, air terminals, airports, sea and river ports;
rental by an individual entrepreneur of residential premises owned by this individual entrepreneur.

These persons must issue a strict reporting form instead of a check.

The procedure for issuing a strict reporting form is regulated by Decree of the Government of the Russian Federation dated May 6, 2008 No. 359 (as amended on April 15, 2014) “On the procedure for making cash payments and (or) settlements using payment cards without the use of cash register equipment.”

The algorithm of actions is as follows.

Authorized person of the organization (individual entrepreneur):

fills out the document form with the exception of the space for personal signature (if such details are available);
receives funds from the client;
names the amount of funds received and places them separately in full view of the client;
signs the document (if there is space for a personal signature);
names the amount of change and gives it to the client along with the document, while paper bills and small change coins are issued at the same time.

The strict reporting form must have the following details:

document name, six-digit number and series;
name and legal form (for the organization); last name, first name, patronymic (for an individual entrepreneur);
location of the permanent executive body of the legal entity (in the absence of a permanent executive body of the legal entity or other body or person having the right to act on behalf of the legal entity without a power of attorney);
taxpayer identification number assigned to the organization (individual entrepreneur) that issued the document;
cost of the service in monetary terms;
the amount of payment made in cash and (or) using a payment card;
date of calculation and preparation of the document;
position, surname, name and patronymic of the person responsible for the transaction and the correctness of its execution, his personal signature, seal of the organization (individual entrepreneur);
other details that characterize the specifics of the service provided and with which the organization (individual entrepreneur) has the right to supplement the document.

Who may not use CCP after 2018

legal entities;
individual entrepreneurs.

In order not to use cash register systems, you need to work and carry out calculations in remote or hard-to-reach areas (with the exception of cities, regional centers, urban-type settlements). These localities are established by the state authority of the constituent entity of the Russian Federation.

In this case, it is also necessary to issue the buyer, upon his request, a document confirming the fact of settlement.

The document must indicate:

Title of the document;
document serial number;
date, time and place (address) of settlement;
name of the user organization or surname, name, patronymic (if any) of the individual entrepreneur-user;
user's taxpayer identification number;
the taxation system used in the calculation;
calculation sign;
name of goods, works, services (if the volume and list of services can be determined at the time of payment), payment, payment, their quantity, price per unit taking into account discounts and markups, cost taking into account discounts and markups, indicating the value added tax rate ( except for cases of making payments by users who are not taxpayers of value added tax or are exempt from fulfilling the duties of a taxpayer of value added tax, as well as making payments for goods, works, services that are not subject to taxation (exempt from taxation) with value added tax);
the calculation amount with a separate indication of the rates and amounts of value added tax at these rates (except for cases of settlements carried out by users who are not value added tax payers or are exempt from fulfilling the duties of a value added tax payer, as well as payments for goods, works, services not subject to taxation (exempt 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 strict reporting form and issued (transferred) it to the buyer (client).

In conclusion, it should be noted that the number of companies and entrepreneurs, even those located in remote areas of the country, will decrease every year. Therefore, the sooner a company or entrepreneur introduces a new cash register, the better. After all, all innovations have not only negative, but also positive sides.

"On amendments to certain legislative acts of the Russian Federation"

A comment

The new law (hereinafter referred to as Law No. 192-FZ) expanded the list of cases in which an online cash register should be used and introduced new benefits for users. Moreover, some types of activities are exempt from the use of online cash registers, and some are granted a deferment in the use of online cash registers. Let us consider these provisions of the law in more detail. The amendments come into force on July 3, 2018 (with some exceptions).

Who was delayed from using the online cash register until 07/01/2019?

The law granted many users a deferment in the use of online cash registers. Thus, in accordance with the new standards, until July 1, 2019, the online cash register can not be used if (Clause 4 of Article 4 of Law No. 192-FZ):

non-cash settlements with individuals who are not individual entrepreneurs (except for ESP settlements);
accepting payments for housing and utilities, including contributions for major repairs;
offset and return of prepayment (advances);
providing loans to pay for goods, works, services;

We would like to remind you that the new norms have clarified the obligation to use online cash register systems both when granting and when repaying loans to pay for goods. The deferment is only available to those who provide loans. Persons repaying loans are required to use online cash register systems from the moment the law comes into force, i.e. from July 03, 2018.

providing or receiving other consideration for goods, works, services.

Who has been permanently exempted from using CCT?

Firstly, entrepreneurs who use PSN and carry out the types of activities listed in paragraphs are forever exempt from the use of online cash registers. 1, , , , , , 12-17, 19-27, , , , 34-36, 41-44, 49-52, 54-55, 57-62 p. 2 art. 346.43 Tax Code of the Russian Federation. In this case, the buyer must be issued (sent) a document confirming the payment. Previously, the law did not exempt entrepreneurs on PSN from using cash registers, but for some types of activities a deferment was granted until 07/01/2019 (see table with transition dates). For those types of activities on the PSN that are not listed above, the previously introduced deferment continues to be valid until 07/01/2019 (clause “b”, clause 4, article 2 of Law No. 192-FZ).

Secondly, there is no need to use cash register systems when making payments in mechanical vending machines when paying with Bank of Russia coins, if they are not connected to the network or are not powered by batteries or batteries. Apparently, this norm refers to the sale of goods such as toys, shoe covers, etc. through vending machines (subclause “b”, paragraph 5, article 1 of Law No. 192-FZ).

Thirdly, libraries (with the exception of private ones) will be able to operate without cash registers when providing library services (the list of services will be approved by the Government of the Russian Federation (clause “and” clause 5 of Article 1 of Law No. 192-FZ).

Fourthly, parking services provided by organizations exercising the powers of state and local authorities are exempt from CCP (clause “and” clause 5 of Article 1 of Law No. 192-FZ).

Fifthly, insurance agents (not organizations or individual entrepreneurs) acting on behalf of an insurance organization (insurer) may not use cash register systems when making payments to the policyholder. When receiving funds from such an agent, it is the insurer who uses the CCT, sending an electronic check (BSO) to the policyholder (clause “and” clause 5 of Article 1 of Law No. 192-FZ).

Vending trade

When making payments (except for payments on the Internet) through a vending machine, it is now possible not to issue the buyer a cash receipt (BSR) in paper form and not to send it electronically (if the buyer has not provided a subscriber number or email address), provided that The display displays a QR code (the code is required from 02/01/2020, see clause 3 of article 4 of Law No. 192-FZ). The benefit does not apply to sales (clause 2, clause 5.1, article 1.2 of Federal Law No. 54-FZ of May 22, 2003):

excisable products;
technically complex goods;
goods subject to mandatory labeling.

In this case, it is necessary to have an easily readable serial number on the body of the vending machine, printed in a place that is accessible for inspection without moving and (or) disassembling it (clause 5.2 of Article 1.2 of Law No. 54-FZ). You can also use an online cash register outside the vending machine.

Transportation of passengers (baggage)

When making payments (with the exception of payments on the Internet) using ESP using automatic payment devices (for example, a validator) when providing services for the transportation of passengers (luggage, cargo, cargo luggage), it is possible not to issue the buyer a cash receipt (CSR) in paper form and not send it electronically (if the buyer has not provided a subscriber number or email address). In this case, you can use an online cash register outside the body of an automatic device for payments.

As in the case of vending trade, it is necessary to have an easily readable serial number on the body of the automatic device, printed in a place that is accessible for inspection without moving and (or) disassembling it (clause 5.2 of Article 1.2 of Law No. 54-FZ).

Let us remind you that the previous version of the law provides benefits for carriers on public transport. Until July 1, 2019, they may not use the online cash register when selling travel documents (tickets, coupons) by drivers or conductors in the vehicle (clause “c”, clause 5, article 1, clause 2, article 4 of Law No. 192- Federal Law).

What previous benefits have changed?

The law has adjusted existing benefits; we will consider these changes.

All credit institutions will not be able to use online cash register systems for any calculations. The previous version of the law allowed them not to use cash registers only in automatic devices for calculations (clause “a”, clause 5, article 1 of Law No. 192-FZ).

Cash register systems may not be used in newsstands when selling newspapers and magazines only on paper (clause “c”, paragraph 5, article 1 of Law No. 192-FZ). Previously, the standard did not specify in what form they could be sold without cash registers. Now, when selling newspapers and magazines electronically, you need to issue (send) a cash receipt to the buyer.

The exemption from the use of cash registers will continue to be valid for peddling trade, but will not apply to the sale of goods subject to mandatory labeling (clause “c” of paragraph 5 of Article 1 of Law No. 192-FZ).

In kiosks without cash registers, it will be possible to dispense not only soft drinks (as before), but also milk and drinking water (clause “c” of paragraph 5 of Article 1 of Law No. 192-FZ). If the calculation takes place using an automatic device, then when selling soft drinks and milk, CCT should be used, but not when selling drinking water (clause “g”, clause 5, article 1 of Law No. 192-FZ).

Those who can use cash registers offline (without transmitting fiscal documents to the tax authorities in electronic form) include not only those located in areas remote from communication networks, but also those located on the territories of military installations, objects of the FSB bodies, state security, foreign intelligence (subclause “e”, paragraph 5 of Article 1 of Law No. 192-FZ).

CCP for settlements between organizations and entrepreneurs

The provisions of paragraph 9 of Art. have been adjusted. 2 of Law No. 54-FZ, which previously made it possible not to use cash register systems when making payments between organizations and individual entrepreneurs using an electronic means of payment without presenting it.

Now the norm allows not to use cash register systems for all non-cash payments between organizations and entrepreneurs, excluding only the case of using an electronic payment document with its presentation (clause “z”, paragraph 5, article 1 of Law No. 192-FZ). However, it is not entirely clear what is meant by such calculations. We believe that these include payment by payment card, which is presented by the buyer (organization or individual entrepreneur) directly to the seller upon payment.