The state wants to know about all purchases in stores and cafes: analysis of the new law on online cash registers

Photo: Timo Kuusela, Flickr

Since February 1, Russian companies and entrepreneurs can no longer register ordinary cash registers with the FTS. According to the requirements of the new edition of the Federal Law-54, it is necessary to install online cash registers that send data on all sales to the tax office via the Internet. Today we will talk about what is actually changing - in terms of business, customers and technology.
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What is the essence of the law

In words, everything is quite simple - the old ticket offices without internet connection are outdated and must be replaced with online ticket offices that can transfer sales data to the tax office via the network. To do this, instead of electronic tape (EKLZ) - stores all copies of checks for the last 13-14 months, must be in the store for five years after the replacement and provided for inspection by the tax on demand - a special fiscal storage (FN) is installed in the equipment, which not only stores, but also transmits data on sales and returns to the tax service.

Innovations are being introduced in several stages:

• From February 1, 2017, only online cash registers are registered. This means that, for the time being, stores can use old cash registers, but only new equipment can be installed.
• From July 1, 2017, you can only use online cash registers. If the store does not have them, you will have to pay a fine.
• A year later, from July 1, 2018, all companies and entrepreneurs issuing checks for their work, from online stores to interior doors, will have to use online cash registers. There are a number of exceptions here - for example, the new order will not affect organizations and entrepreneurs who provide services for the repair and painting of shoes, the repair of metal keys and haberdashery or selling products of folk and artistic crafts.

For non-compliance with the requirements after July 1, companies and individual entrepreneurs will be forced to pay fines - 10 thousand rubles for trading with an outdated cash register or not sending an electronic check to the buyer upon request, 30 thousand rubles for trading without a cash register.

What is changing for business: new costs

In order not to be outlawed by companies on July 1, they must either upgrade the existing cash desk or buy a new one with a fiscal drive. Both cases can be illustrated by the example of Pilot company equipment.

Many of our customers use the fiscal recorder POSprint FP410K - this is outdated equipment that has been removed from sale. However, according to the new requirements of the Federal Law-54, it needs to be modernized and brought into compliance with the requirements of Law 54 of the Federal Law. Otherwise, replacement is required - however, this equipment was discontinued just a few years ago, and the life of such iron is 7, and the FP410 solution is still quite competitive. Therefore, we help customers with its modernization, so that their earlier investments in infrastructure will not be wasted.

After upgrading, the recorder is named CCV POSprint FP410-F model. In its course, the interface board is replaced - in addition to the standard RS232, a USB port appears to transmit data to the fiscal data operator (CRF). The new board uses a more powerful processor, it allows you to perform several tasks simultaneously, which ultimately provides greater performance compared to the old model. And necessarily instead of the protected electronic tape (EKLZ) the fiscal drive (FN) is installed.

There is also a version of the fiscal registrar POSprint FP510K. After upgrading, it will change the name to POSprint FP510-F . Compliance with the FZ-54 for this model is achieved easier - by changing the firmware and replacing the EKLZ with the FN. Such an upgrade is called software (as opposed to software and hardware for the 410th model).

If you look at the situation from the business point of view, there are not so many advantages for it in the new scheme. Reporting workload will be reduced - there will be no need to fill out a number of paper reports, for example, a cashier’s logger. As a result, it is assumed that this will reduce the number of tax audits. In addition, the PI on the patent and UTII can expect in the future a small tax deduction in the amount of 18 thousand rubles.

Work with the infrastructure can also become somewhat simpler, first, it will not be necessary to conclude a binding contract with the TEC, and the registration of the cash register of the new sample can be carried out online now.

The new configuration, perhaps, will allow owners of small shops to better organize analytics. In your account on the OFD website, you can track sales information. If there are several cash desks, as well as sales points, this can facilitate analytics for small businesses - shop owners will be able to see sales dynamics and understand where sellers work efficiently, and where not so much.

It is difficult to say whether all these advantages will be repulsed by the costs of new equipment or modernization of old ones. Since the first signs of the adoption of the new version of the law, the price tags for the existing equipment from all manufacturers have noticeably grown. The stated benefits of not having to enter into contracts with technical service centers (TEC) are also very slim. Technique someone must maintain, repair and be responsible for its performance to the client. Do not forget that you will also have to pay the operators of fiscal data (CRF), which will transmit information about sales to the tax authorities (about these new players below) and for the Internet.

New features for buyers

By and large, the only innovation of the law is that customers can now require the store to send an electronic copy of the check to their email or phone. Such copy will be equally valid with a paper check. This may make it easier for customers to resolve disputes with stores - for example, to return goods, you no longer need to show a paper receipt.

As it is known now, not always buyers can protect their interests even with a check - not everything that is called a “check” is an official document. For example, if it shows only the purchase price without a fiscal indication and the mention of the EKLZ - this means that the data are not recorded on the electronic tape and taxes will not be paid from this transaction - then nothing will be proven in court with such a piece of paper. And even the “correct” checks will soon fade so that they cannot be used. Now all checks will be official and available in electronic form at any time.

The checks of the new format will contain a large amount of mandatory official, but not interesting information to the final buyer: the full address of the place of settlement, TIN, the tax system used, the registration number of the cash register, the number of the fiscal drive, the tax rates for each product in the check, the total tax rates . And the use of the legally prescribed terms “parish” instead of “sale” and “expense” instead of “purchase” at the initial stage can introduce some customers into the stupor who decided to study their check.

In addition, the law does not use fully clear wording - for example, the store must send the buyer an electronic copy of the check, at its request, “if it is technically possible”. And as you know, not all cash terminals are equipped with full-fledged keyboards, so even the @ symbol may not be there - in this case, it’s impossible to receive a check for mail (although in stores selling conditional MacBooks, cash registers with sufficient number of keys).

Yes, and if each client dictates his subscriber number to the cashier (the telephone number is called in the law) or e-mail address, giant queues will be collected - like in those times when you could replenish your mobile phone number at the checkout. All this suggests that sending electronic checks will not become a popular service. At least, without automation of customer data entry is not enough. How to do it - to decide the seller. There can be many ways. For its part, the manufacturer of CCP provides this, and the POS terminal - whenever possible.

Additional chain links

The updated edition of the Federal Law-54 introduces the concept of “fiscal data operator”. These are intermediary companies that receive data from online cash registers installed in stores and transfer them to the tax office. At the same time, this intermediary does not check the accuracy of the transmitted data, this moment will still have to be controlled by the stores themselves.

At the moment, there are not many companies in the list of operators of fiscal data. Among them are already present and have submitted applications for getting into the registry, including organizations that are engaged in electronic document management. Therefore, entrepreneurs who use cloud-based accounting services from companies that have also become operators of fiscal data will find it easier to use communications developed over the years. This, however, does not remove the question of how appropriate is the existence of an intermediary between business and tax, which simply transmits data and is not responsible for anything at all. But these are the requirements.

Possible risks of a new scheme

Fiscal drives came to replace the protected electronic tapes of cash register equipment, and if before there were a lot of EKLZ manufacturers, now there is only one manufacturer (Atlas-Kart CJSC). As a result, there are not enough drives right now, despite the fact that until the deadline for the mandatory transition to online cash registers, it remains about six months and most stores have not even thought about switching to new equipment. As a result of the shortage, the cost of storage devices is already seriously overestimated in some regions, and it is not clear how the situation will develop in the future.

These are not the only problems with equipment that companies and entrepreneurs may face. So now the register of cash registers (KKT) is flooded with products that do not have an expert organization's opinion on the compliance of the cash register model with the requirements of the legislation of the Russian Federation on the use of cash registers (read Federal Law No. 54). It has only the results of the assessment of the impact of cash register models on the fiscal drive. Recalculate the number of models that have passed all the necessary expertise, enough fingers of one hand.

As a result, a situation may arise in which a company or individual entrepreneur selects equipment from the registry, and then it turns out that it works, but not in the manner required by law. A common example is a cashier’s check does not carry the full amount of information required. To correct the problem, the manufacturer must make changes, as a rule, this is a change in the KKT firmware, a revision of the cash register program. With any update the cashier becomes inoperative for a while. In addition, with constant changes in software possible errors in the work.

Now one of the largest grocery hypermarket chains is facing such problems - and this company will clearly not be the only victim of the new order. The choice of CCV models from different manufacturers, including those with which entrepreneurs have dealt so far, is still limited. The reason for this is a loophole in the legislation, which a number of manufacturers used to get into the register of the CCP under a simplified scheme, bypassing expert organizations.

Those who have gone an honest way will have a hard time waiting for them, which can be up to 5-6 months (a full cycle of passing all checks and examinations). The cost of the examination of each model is worth a lot of money. This may entail a reduction in the range of some manufacturers. The absence of modernized models in the register, more precisely, caused by the legislators by the delay in their appearance (see above), is actively used by the two leading CCP manufacturers, leading aggressive marketing policies and actively ousting competitors from the market.

Summary

The system of collecting tax data is becoming more technological, in addition in the scheme “buyer-store-tax” a new link appeared in the person of the fiscal data operator. For business, this translates into additional costs and, as promised by government representatives, a reduction in the number of inspections. And buyers are unlikely to notice anything at all - unless they pay attention to the fact that checks have become a little different, at least longer.

We hope that in the near future, the formats of fiscal documents (FFD) will be approved and officially published and the leapfrog will end with their changes. These are the documents exchanged between the CCP and CRF. Based on this format, the entire current system is built, and it is difficult for manufacturers to constantly adapt to their changes. At the time of this writing, there is no information on the adoption of FFD. It is worth noting that all the cash register equipment, which is now in the registry, has been tested for compliance only with version 1.0 of the FFD, and will be in the registry until 01.07.2018. After that, it will automatically be excluded from the registry if it does not pass the new circle of expertise for compliance with the FFD version 1.05 or 1.1.

Summarizing all the above, we can recommend companies and entrepreneurs not to try to change all cash registers to new ones at the same time. The initial replacement of 10–20 percent of the park will be enough to debug modernization procedures and interaction with the service organizations and service organizations to understand that the day is coming.

In the end, all this should allow the state to know about all purchases made in the country. Will it solve this problem - only time will tell. Unfortunately, the new edition of the law does not give definitions, but introduces only concepts. Formation of the regulatory framework is still ongoing, there are no intelligible official information sources on the topic, the timing of the implementation of innovations is pressing up - in such conditions you just want to wish the entire retail community to successfully survive this time.

Want to know more about the pitfalls that retailers will face when switching to work under the new rules of the Federal Law-54? Take part in the free webinar "The whole truth about the FZ-54 in 40 minutes," which will be held on March 14 at 11:00 by specialists of the Pilot Group of Companies. To do this, leave a request on the site .