Agents, principals and online ticket booths in between

If a law is passed in Russia, this does not mean that it works. If the law seems to work, it does not mean that everything will be the same in six months. Therefore, it is better to prepare for each law purely as a student or in Russian - at the very last moment or even a little later. It has long been known: hurry - make people laugh. But in the case of the 54th law, it was not those who needed it that hurried, but the people and the cash oligarchs, not the people, laughed. By the way, some of these representatives can really be called people with a stretch.

It's about one Internet company. We will not personalize it, conditionally calling it somehow dashingly - “Eh-stretch-soul-into-harmonica-company”, for example. This is a collective image. There are thousands of similar companies and entrepreneurs in Russia. All the first half of 2017 was the same.

Online Ticket and Selection

So, in March in “Eh-stretch-soul-in-harmonica-company” (ERDGK), the horse was not yet wallowing. In April I lay down a little and turned on my side. In May, he was nevertheless harnessed to the fullest. And with a horse and a lawyer. And he began to plow and look for the best deals on the online checkout.
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In the same May, Atol. Online finally entered the market with the first-of-its-kind concrete offer for renting a cash register as a service. Almost immediately ERDGK (not to be confused with Erdogan and RDGK-10 - both examples of gas pressure) stopped at Atol. But for the sake of propriety studied competitors. Moreover, each competitor, whoever you take, offers were more profitable. But something was missing.

Starrus - a solution similar to Atol on the checkout as a service - was a bit cheaper, but it became available only in July, after the entry into force of Law-54. From Iretail they didn’t achieve the possibility of a beschekovoi device, that is, they apparently did not count on a pure online business then. Maybe now that has changed. Kassa24.Online - the barcode partners - were the most attractive and cheap, but they started too late. And they did not offer the same online rental office. Just buy Barcode and install yourself next to the computer. And toil with maintenance. There were still numerous intermediaries integrated as one with Atol.

Therefore, no matter how I wanted to go to the dear and important Atol, but I had to. Moreover, it is enough to fork out for several cash desks, although ERDGK is not such a big company, one would be enough in terms of turnover.

Determined, tested with grief in half and connected. July was coming. A week before him, the Ministry of Finance was all reassuring about the postponement of the execution of a sentence for persons who were released by parole (Already a Contract Formalized). In the ERDGK, and at the same time throughout the country, they exhaled with relief and went on vacation. But that was after the first of July. And there was a day before ...

Online ticket office and dyshlo

I must say that in April and May, the company consulted with the local tax office. She asked how she should be, which of the clients and in which case should connect the online cash registers and who should not. The answer was the same - by law, every entrepreneur is obliged to use cash registers in the calculations. That everyone should connect. And all this in a pleasant female voice. That is, if the company that owns the marketplace works with an entrepreneur, then the ticket office must be connected to both the company and the entrepreneur. As in this case, to separate payments from buyers, it was not clear. That is, each operation double must go through two cash registers? Seller-principal and company-agent (they worked with customers under the classic agency agreement)? No one gave a clear answer to these tax questions, because for them the FZ-54 was also a surprise. And the Internet was full of contradictory disputes.

Around this time, alarmingly positive news about the preparation for the law continually slipped through: “More than half of the entrepreneurs have already got online cash registers, but for the other half they are not enough due to the lack of fiscal drives, which have already been produced 2 times more, than cash registers, but they are not clear where they went into the hands of speculators, that is, us. In this regard, the preliminary results of the transition under the Law-54 can be called not only satisfactory, but also optimistic, although one third of entrepreneurs will not have time to go to the online cash registers by July 1 and will be fined, despite the postponement. ” Something like that, if you sprinkle with a vinaigrette.

July was coming. June 30 ERDGK decided to clarify whether the position of the local tax on the issue of double cash has changed. Just in case - you never know - even a tax thought can be transient. And a miracle! A pleasant female, but now brutally sounding voice said: if the ERDGK is an agent under an agency agreement, then it must accept payments for goods through its cashier. The principal entrepreneur who sells goods through this company is absolutely not obliged to connect the cashier.

A couple of weeks before the mere mortals reached the explanatory letter of the Ministry of Finance just under an agency agreement. The date was published on June 26, but appeared in the Internet only by mid-July. According to this letter, the almost official tax position is as follows:

In a transaction made by a third party agent in his own name and at the expense of the principal, the agent acquires the rights and becomes obliged, even if the principal is named in the transaction or entered into a direct relationship with the third party to execute the transaction.
Considering the above, in the sale of goods by the agent KKT is applied on a mandatory basis.
At the same time, in accordance with the aforementioned clause of a transaction concluded by an agent with a third person on behalf of and at the expense of the principal, the principal and rights arise directly from the principal. In this case, the CCP is applied by the principal.

Why is the position “almost” official?

Because the letter is explanatory in nature and does not entail the emergence of legal norms. What is the tax right there and indicates, hinting at all on absolute democracy in Russia (fiction!):

... the opinion of the Department is communicative and informative in its application of the legislation of the Russian Federation and does not interfere with being guided by legal norms in an understanding that differs from the interpretation given in this letter.

In fact, this means that if you have a different understanding of the law-54, then the tax authority will have to explain it in court in the event of specific disagreements. Since for employees, tax opinion management has more than a regulatory nature. Rather, even a servile regulatory nature. And they will defend precisely this opinion.

Anything is good - this is even great news for customers. After all, do not have to spread fifty dollars to your cashier. Yes, only ERDGK, as well as the state, urged customers to connect their online cashier before July 1. And among them were including the most conscious, who went and did, as the law dictates. And besides, several solutions for various cash desks have already been implemented on the ERDGK Internet site - why, one wonders, if from July 1 there is such a turn - and only one of them is enough? I had to quickly withdraw the offer and apologize, explaining the advantages of the new option. And also change the integration option to the appropriate.

Think for a minute. If there are so many business clients in one company who bought an unnecessary cash desk, how many are there throughout the country? And why this option has become widely available and almost officially allowed right before the first of July?

Online cash and life uncertainty

At the same time, similar options began to appear online with an agency agreement from little-known but increasingly popular services on forums . Because the desire to get away from the expensive law-54 is completely understandable. And at the moment there are several non-controversial options to avoid connecting online cash registers:

1. They already said about the agency agreement (not to confuse relations with a paying agent with him - that’s another story and even the law - 161). Briefly, the scheme looks like this: entrepreneur -> agency contract -> platform agent -> cash desk -> buyer.
2. Through the invoicing system on the example of the service Nekstpey . Very widely discussed and also criticized. The point is to save the seller from such an important element as the moment of payment. That is, the seller bills, the buyer pays it through the bank in any way, the check is not needed, because the time of payment is not known to the seller. Soon, this scheme promises to be illegal.
3. Work with courier services. This is a private version of the first. Only here are excluded all types of delivery, except courier. And with the delivery service is already an agency agreement. And the time of payment is transferred at the time of delivery.
4. And yet the most popular, judging by the criticism of the law, is “To lie low in Bruges (Gdov, Rzhev, Mtsensk, Lensk ...)”. And the most risky. But half the country lives just like that. Only if offline conducting a shadow business is relatively simple, then online entrepreneurship is more and more difficult with every reassignment of Roskomnadzor.

Now in “Eh-stretch-soul-in-accordion-company” everything seems to be fine. Customers are still asking what the trick is, and why they do not need to connect the Internet cashier? Do not believe your happiness. Does not believe and ERDGK. And the option with integration into the cash desk system of each client is still kept in reserve. Because in December, the Ministry of Finance promised to form amendments to the law-54. Waiting for ERDGK December and suffering simple complex questions: who in this situation is most funny? And how many have the powers that be welded due to slipping unnecessary devices, expensive flash drives-FN-ok, as well as speculation by law?

And the answer arises, albeit inadvertently, but, so to speak, rhetorical, not requiring further questions: “This is Russia. Business".