From July 1, 2017, in accordance with 54-FZ, each cash register must be equipped with a fiscal drive designed to encrypt and protect data on settlement transactions produced by CCP. The device is able not only to completely replace EKLZ (electronic control tape protected) and fiscal memory, but also to endow the cashier with new useful functions.
Fiscal storage device
FN is a cryptographic device comparable in size to EKLZ and located inside the body of an online cash register. The registrar has a seal of the manufacturing plant with its own unique number, which makes it possible to determine the presence of each specific fiscal accumulator in the register of the Federal Tax Service.
The internal part of the FN contains a lot of all kinds of microcircuits with firmware and a block for storing information about transactions made using the cash register. Despite the presence of the same connectors with the EKLZ, it will not work just to insert the fiscal drive into the place of the EKLZ and take these actions for the modernization of the KKT under 54-FZ. It is imperative to purchase a special kit containing not only hardware, but also software.
In the process of functioning, the fiscal accumulator collects information and transmits it via the Internet to the fiscal data operator (OFD), where the information is stored for 5 years and from where it is sent to the tax service (upon request). In the event of a disconnection with the Internet for 72 hours, the FN is able to work offline, while continuing to receive data and print receipts. After this time, in the absence of the Internet, the box office is turned off.
Safe storage and transmission of data
The fiscal accumulator does not simply collect information about the transactions carried out using the online cash register. The module encrypts incoming data and only after encryption transmits or stores them in the form of encrypted messages.
This approach completely excludes the access of unwanted persons to the information stored on the FN. The reliability of the device is also confirmed by the fact that it has FSB certificates of compliance with the requirements for cryptographic means of protecting fiscal data.
After the transaction is completed, the FN almost instantly sends information about the operation to the cloud storage of the fiscal data operator. In this case, after confirmation of the receipt by the OFD, all information from the device is erased. In case of loss of connection with the Internet, the data is stored in the FN for 30 days. After this period expires, the cash register is blocked, but the information stored in its memory is retained.
Requirements for FN
The requirements for fiscal accumulators are described in detail in article 4.1 of federal law 54-FZ (as amended on 03.07.2017). The main ones are:
- reliable information protection;
- encryption of incoming fiscal documents and decryption of data received by the OFD;
- the ability to enter information about the cash register number, user data and CRF;
- formation of a check for each transaction (fiscal indicator of the FP);
- prevention of the creation of AF when the duration of the work shift is more than 24 hours;
- storing information in its memory even in the absence of electricity;
- exclusion of changes in the information stored in the FN;
- creation of documentation for any cash register entered into the register of the Federal Tax Service;
- preparation of final results on the amounts of calculations and their current state;
- the FN has a case sealed by the manufacturer with an individual number;
- the presence of a timer that is resistant to failures and power outages;
- the presence of a key of a fiscal sign and messages with a length of at least 256 bits;
- the ability to store data for 5 years after the end of the service life of the online cash register;
- FN has a passport with information about the model, serial number, manufacturer, service life and other information.
For 30 days, the fiscal registrar must store in its memory, without the possibility of correction, reports on the beginning and end of the shift, on registration and changes in its parameters, cash receipts (SRF) and confirmation of the CRF.
Fiscal accumulators register
The admission of the fiscal accumulator to use is made only after the registration of the device in the state register. Anyone can view this document on the official website of the Tax Service.
The list of online cash desks included in the register is regularly updated. The document includes information:
- manufacturer's name;
- TIN of the manufacturer;
- KKM model;
- FN model;
- cash register functioning with automatic settlements;
- the work of the cash desk when making electronic payments;
- the functioning of the CCP in the formation of strict reporting forms;
- the number of the decision and the date of inclusion of the FA in the register.
Fiscal accumulator validity period
The period of validity of the fiscal accumulator established by law directly depends on the taxation system used by an individual entrepreneur or organization.
So, the validity period of the FN is 13 months from the date of registration of the device with the tax authority for individual entrepreneurs and organizations applying the general taxation system, conducting seasonal trade, selling medical and veterinary drugs, cosmetic and perfumery products, alcohol and tobacco, as well as combining a preferential tax regime with OSNO. It is necessary for organizations using STS, PSN and UTII to replace the fiscal accumulator 36 months after its activation.
If the OFD is changed, there is no need to change the fiscal accumulator - it is enough to re-register. The permissible number of registration procedures for FN is 12.
Installing a fiscal drive
Manufacturers of new cash registers integrate FN into the case of devices, so the owners of such cash register machines do not have to worry about installing a fiscal registrar. If the CCP is subject to modernization, or the FN validity period has come to an end, the module can be installed in three ways:
- independently using the instructions for the FN;
- in a specialized authorized service center of the ASC;
- in the technical service center of the service center.
In case of damage to the cash register in the process of self-installation of the fiscal drive, the user may lose the guarantee for the cash register, therefore it is better to entrust the implementation of the FN to the cash register to professionals. After the installation of the FN, it is activated by forming the first check, the data of which must already be entered in the registration form on the website of the Federal Tax Service and the OFD.
Registration of a fiscal registrar
FN registration is obligatory both for old cash register equipment that has undergone the modernization procedure, and for new cash register machines that already contain a fiscal registrar in their case. The registration process is divided into 3 main stages.
- Indicating the model and unique serial number of the fiscal drive in the process of registering an online cash register in the personal account of an individual entrepreneur or legal entity. If the FN identifier is present in the tax authority register database, the procedure will be successful.
- Conclusion of an agreement with the FDO (fiscal data operator) indicating information about the model and the serial number of the FN for the subsequent transfer of data from the cash register to the FDO.
- Setting up a cash register by a technician with the introduction of data for the correct functioning of the cash register. After specifying the necessary program data, the technician prints the first Z-report No. 1 with a check accumulation sum of 1 ruble and 11 kopecks. The data on this check is transferred to the OFD, there is no need to send them to the Federal Tax Service.
Advantages and disadvantages of online cash registers with FN
Modern entrepreneurs and organizations have already tested full-fledged work according to the new rules and even identified the main advantages and disadvantages of using cash register units with fiscal accumulators.
The advantages of an online cash register with a fiscal drive include:
- the ability to register a device via the Internet without visiting the tax office;
- no need to conclude an agreement with a technical service center (technical service center);
- getting rid of additional checks due to the exchange of information online and automated analysis;
- the possibility of using and independent replacement of FN by entrepreneurs with PSN, STS, ESHN, as well as companies providing services.
Disadvantages noticed by consumers when using PV:
- significant expenditure of funds for the purchase of a device, training cashiers to work with it;
- the need to pay for the services of the FDO, which will exchange electronic data.
Constant control by the tax inspection authorities and, as a result, the automatic notification of the department about all possible mistakes can greatly strain modern entrepreneurs, who are accustomed to freedom of action and self-submission of data within the time frame established by law.
