In 2016, a law was passed, according to which all companies must provide tax authorities with their income through a cash register connected to the OFD platform. This experience has not previously been used on the Russian market, so people who have a business have not accepted the innovations unambiguously. Not only will all activities now be transparent, but managers have to spend a lot of money on installation and maintenance. The owners of the companies had a lot of questions regarding the changes in the law on the application of CCP.
How to work with an online checkout
An online cash register is a smart device that encrypts the received data and transmits it to the OFD platform. The legislation does not oblige the owners of companies to buy a new KKM, it is quite possible to modernize the existing one. The revision price will be approximately 7,000 rubles, which is significantly less than the purchase of a new device. In addition, the head will have to pay annually for platform services in the amount of 3,000 rubles.
How does the equipment work? The user pays for any service; the device generates a receipt, which is reflected in the drive and signed with fiscal data. Further, the information is transmitted to the OFD platform, which informs the user about the successful processing of information. At this stage, income data is transmitted to the Federal Tax Service. The electronic check can be sent to the buyer by phone or e-mail at the buyer's request.
The fiscal accumulator has an expiration date. For example, managers using the general taxation regime can use the FN for 1, 1 year; under other forms of taxation, the drive must be replaced after 3 years. After the expiration of the term, the drive is kept by the owner for 5 years!
Transition time
The legislation established the terms of transition to such cash desks, based on the legal form and taxation regime of the company.
Since February 2017, a cash register with a drive had to be installed by the owners of firms who buy cash register for the first time, that is, from that date, it was impossible to acquire cash registers of the old model. A month later, the fiscal apparatus was to be installed by legal entities and individuals selling alcoholic beverages. And already in July 2017, the heads of firms on OSNO, STS, and Unified Agricultural Taxes were obliged to switch to this kind of payments.
From July 2018, companies reporting on UTII and PSN, which realize themselves in retail and catering, should switch to the so-called transparent activity, and from 2019 - all the rest.
There is a category of companies that are completely exempt from innovation. This applies to individual entrepreneurs providing shoe repair services. Childcare companies are also exempted from the use of CCP. Miscellaneous trade, sale in kiosks of ice cream and kvass are also included in this category. A more extended list can be found in Article 2 of Federal Law No. 54-FZ.
Go to the online checkout
If you have an old KKT, contact its manufacturer and ask about the possibility of upgrading, find out the price, as some companies rake so much money that it is easier to get a new device.
Be sure to check the equipment you have chosen on the FTS website, as some scammers sell fiscal devices that are not subject to registration with the tax authority. You can check the equipment by going to the website https://www.nalog.ru/rn77/service/check_kkt/, and the fiscal drive -
If your company does not have the Internet, be sure to get one, since without it the work of a new cash register is impossible. If you have an old cash register, be sure to remove it from the register at the inspection, for this you just need to write a statement and put a mark on the removal.
Sign an agreement with the OFD, pay for the services. Register the cashier at the inspection or through the website https://www.nalog.ru/rn25/. In the second case, you will need to obtain a digital signature. Upon completion, the inspection will issue the registration number of your online cash register.
Note that working without using a new type of cash register is fraught with large fines, for example, an individual entrepreneur in the absence of a cash register will give the state up to 50% of sales, but not less than 10,000 rubles; LLC - 100%, but not less than 30,000 rubles.
