Features of the use of cash registers by individual entrepreneurs under different taxation regimes. Requirements for cash registers

Cash receipts and strict reporting forms - mandatory details

The transition to online cash registers puts forward new requirements for both strict reporting forms (SSR). In order for them to properly certify acts of economic activity, they are prescribed the following mandatory details:

• document title;
• shift number;
• date, time, place of the business transaction (building address, vehicle number, website address, etc.);
• full name of the company;
• INN (SNILS);
• the taxation regime applied in the activities of the company (OSN, USN, UTII, etc.);
• the nature of the transaction performed (inflow or outflow of funds due to purchase, sale, payment of a penalty, etc.);
• the name of the object of the transaction - goods, works, services;
• the amount of the transaction and the form of payment (cash or non-cash).

It is important to understand the details of the key details of cash documents:

The full name must be written on the cash receipt or BSO. the person who oversaw the purchase or sale transaction, as well as the details of the cash register itself (model, serial number).

Cash register equipment, which is used when making cash payments and (or) payments using payment cards, refers to cash register machines equipped with fiscal memory, as well as electronic computers, including personal ones, software and hardware systems. This is provided for in Article 1 of Law No. 54-FZ.

Only those models that are included in the State Register of Cash Register Equipment (hereinafter referred to as the State Register) are allowed for operation. This is stated in paragraph 1 of Article 3 of Law No. 54-FZ. The list of models approved for use and included in the State Register of CCPs is constantly updated.

The requirements for cash register equipment are set out in paragraph 1 of Article 4 of Law No. 54-FZ. In addition, the technical characteristics and operating parameters of cash registers are defined in paragraph 3 of the Regulations on the registration and use of cash register equipment used by organizations and individual entrepreneurs, approved by Decree of the Government of the Russian Federation dated July 23, 2007 No. 470 (hereinafter referred to as the Regulations on cash register equipment). So, cash register equipment used by organizations (with the exception of credit institutions) and individual entrepreneurs must:

Be registered with the tax authorities at the place of registration of the organization or individual entrepreneur as a taxpayer. The mandatory nature of such registration is provided for in Articles 4 and 5 of Law No. 54-FZ;

Have a housing, fiscal memory, fiscal memory storage, control tape and a device for printing cash receipts;

Provide printing of cash receipts, uncorrected registration of information and non-volatile long-term data storage;

Ensure that information is recorded in fiscal memory, on a cash receipt and control tape in accordance with established technical characteristics and operating parameters;

Provide the ability to enter information into the fiscal memory during initial registration and re-registration with the tax authorities;

Provide the ability to display fiscal data recorded in fiscal memory and on the control tape;

Operate in fiscal mode;

Register in the fiscal regime on the cash register receipt and control tape the signs of such a regime, confirming the uncorrected registration of information on cash payments and (or) settlements using payment cards;

In the fiscal mode, block the recording of information in the fiscal memory, on the cash receipt and the control tape in the absence of signs of the fiscal mode;

Have a real time clock;

Be in good working order;

Be provided with technical support from the supplier or technical service center. On the cash registers provided with technical support, the supplier or the technical service center puts the sign "Service" (on the side of the case facing the buyer, client). This is done annually. The sample sign was approved by order of the Ministry of Finance of Russia dated December 18, 2007 No. 135n;

Have an identification mark of the established sample containing the name of the CCP model and its serial number. The sample sign was approved by order of the Ministry of Industry and Energy of Russia dated September 5, 2007 No. 352;

Have seal marks of the established type and operational documentation. The seal stamp (irreversibly destroyed or deformed when you try to remove it or when opening or removing the case of cash registers) is pasted on the CCP by the supplier or the technical service center after checking the serviceability, replacement, repair or maintenance. A sample stamp seal was approved by order of the Ministry of Industry and Energy of Russia dated September 5, 2007 No. 351;

Comply with the sample model named in the State Register of CCP;

Have the “State Register” sign, a sample of which was approved by Order of the Ministry of Finance of Russia dated December 18, 2007 No. 13bn. The specified sign is applied by the supplier to the machine body only if information about this model of cash register equipment is included in the State Register of Cash Register Equipment;

From July 1, organizations and entrepreneurs must use online cash registers. For using old-style cash registers, inspectors will demand a fine of 30,000 rubles. (Part 2 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation). But some companies have the right to use new online cash registers in a simplified manner. Read the article for what else is new in the use of cash registers in 2017.

Law on the application of CCP since 2017

What is new in the use of CCP in 2017 is the following. The adopted amendments to Law 54-FZ are aimed at making data on cash payments available to the Federal Tax Service - the tax office will learn about all checks in real time. At the same time, interruptions in the Internet will not disrupt work. The cash desk will save the data and, as soon as the Internet is restored, will send it to the operator.

To ensure fewer disruptions in this process, an intermediary appears between the tax authorities and the company - a fiscal data operator (FDO).

All old cash registers had to be updated by July 1st. A deferment of the transition to online cash registers is provided only for UTII and patent payers. And also for owners of vending machines and those organizations and entrepreneurs who provide services to the population. These sellers will be required to work in accordance with the law on online cash registers only from July 1, 2017.

Companies and entrepreneurs located in remote areas can refuse online cash registers. The population of such territories does not exceed 10,000 people. ( Order of the Ministry of Telecom and Mass Communications dated December 5, 2016 No. 616).

In such areas, the new cash registers can be used offline. This means that you do not need to enter into an agreement with a fiscal data operator and transfer checks over the Internet (clause 7 of article 2 Federal Law of May 22, 2003 No. 54-FZ).

What are the requirements for new CCPs?

The fundamentally new cash register differs from the usual one in two ways. The first is the Internet. For the old one it is not needed, for the new one it is required. And the second sign is how information about revenue is stored. At a regular cash register, issued checks are recorded on a secure electronic control tape (hereinafter referred to as EKLZ). It gets inspected once a year when it needs to be replaced. There is no ECLZ in the online cash register; instead there is a fiscal drive. It saves and transmits data to the inspectorate every day.

The list of online cash registers that are allowed to be used is on the website of the Federal Tax Service of Russia in the section “New procedure for using cash register equipment.”

It is not necessary to buy new cash registers due to the transition to online technology. Equipment manufacturers claim that a one-time upgrade is sufficient, taking into account the features of a particular model. For example, a special program may be needed.

The software part of the device will undergo changes in order for the cash register to perform new functions, namely:

• work with the fiscal drive and interact with the OFD;
• print checks with a new set of details (for example, the name of goods or services and work performed, the rate and amount of VAT, and others);
• print a QR code that contains the check details.

It is important to note that the requirement to print on the check the quantity and name of goods (works, services) for individual entrepreneurs on the simplified tax system, UTII, PSN, ESHN will come into force on February 1, 2021 (clause 1, article 4.7 of Law N 54-FZ).

Cash desks must be connected to the Internet. At the same time, 54-FZ (the new procedure for using cash register systems) does not specify how exactly you need to connect. Therefore, an organization or entrepreneur independently chooses the most convenient method: via wi-fi, wired connection or mobile Internet.

You can register, re-register and deregister a cash register via the Internet - in your personal account on the OFD or Federal Tax Service website (Clause 1, Article 4.2 of Law No. 54-FZ). There is no need to attend the inspection.

So, cash desks will be able not only to print paper checks, but also to transmit information about each punched check via the Internet to the Federal Tax Service through a fiscal data operator. In addition to checks, the following will be sent to the department:

• reports on registration and changes in registration parameters;
• reports on opening and closing shifts;
• correction cash receipts;
• reports on the current state of settlements;
• reports on the closure of the fiscal drive.

What contracts are required when switching to online cash registers?

Registration of a cash register under the new procedure will be associated with two agreements.

Agreement with OFD

An exception is made for organizations located in areas where there is no stable Internet connection. They may not transmit data through the OFD (Clause 7, Article 2 of Law No. 54-FZ). Electronic documents will be accumulated in the fiscal drive and transferred to the Federal Tax Service only when the drive is replaced.

Agreement with the central service center

For CCP owners, concluding an agreement with the Technical Service Center (TSC) becomes voluntary. The fact is that Law N 54-FZ (as amended on July 3, 2016) does not contain the concept of “Technical Service Center”.

Previously, in the application for registration of a cash register it was required to indicate the number of the central service center to which a specific cash desk was assigned. The CTO was responsible for the operation of the CCP and its prompt repair.

Now the owner is responsible for cash register equipment. It is he who determines what actions with the cash register he will perform himself, and in what situations he will contact the technical service center. There is one extremely important nuance here.

If manipulation of the cash register, for example replacing a fiscal drive, requires opening the cash register casing, then you must first study the terms of the manufacturer’s service policy. It may be stipulated there that opening the case is permitted only by a representative of the manufacturer or an authorized service organization (essentially, a service center). Otherwise, the warranty service of the CCP will be terminated.

Application of CCP for UTII and patent in 2017

Payers of UTII, as well as entrepreneurs who operate on a patent, until July 1, 2017, can issue another document confirming receipt of money instead of a cash receipt. For example, a sales receipt or receipt. Such a document must contain the following mandatory details:

• Title of the document;
• serial number of the document, date of issue;
• name of the organization (full name of the entrepreneur);
• TIN of the organization (entrepreneur);
• 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.

This follows from clause 2.1 of Art. 2 of the Law of May 22, 2003 No. 54-FZ, Art. 7 Law of July 3, 2016 No. 290-FZ. Thus, the use of CCP for UTII in 2017 is not necessary.

Combining UTII with OSNO or simplified tax system

When combining several modes, the following must be taken into account. The right not to apply cash register until July 1, 2017 for activities subject to UTII or PSN (patent) does not apply to transactions in other taxation systems. The use of cash register systems under the simplified tax system in 2017 or under the general taxation regime assumes the usual procedure.

How to switch to an online checkout

1. Select fiscal data operator.
2. Consider the costs of upgrading cash registers. The exact amount of costs for upgrading the cash register will be told to you directly by the manufacturer or a central service center specialist. A fiscal drive will cost about 6,000 rubles, and the same amount will be required to purchase an upgrade kit. Services of service centers and Internet providers are paid additionally.
3. Deregister the cash register and modernize it. To deregister the cash register, you will have to visit the inspection department, but this will be the last time. In the future, it will be possible to carry out any registration actions with an online cash register through your personal account on the OFD or Federal Tax Service website.
4. Register an online cash register. You can register your cash register with any tax authority. To do this, as before, pay a personal visit to the tax office. Or register remotely, through your personal account in the OFD service or on the Federal Tax Service website.
5. Start transferring data to the Federal Tax Service. To do this, you have the right to choose any convenient method of connecting to the Internet (mobile Internet, wi-fi, cable). Track statistics on transmitted fiscal data in the user’s personal account using the OFD service. This will help control the process of payments to customers.

What fines threaten for violations of work with new cash register systems?

From July 15, 2016, the amount of the fine for not using an online cash register for calculations depends on the amount not processed through the cash register. Officials will pay from a quarter to half of this amount, but not less than 10,000 rubles. Legal entities - from 3/4 to one size of the settlement amount without the use of cash register, but not less than 30,000 rubles (part 2 Art. 14.5 Code of Administrative Offenses of the Russian Federation).

Repeated non-use of cash registers is now subject to suspension of activities for up to 90 days. Such a measure can be applied to organizations and individual entrepreneurs if the total amount of payments made without a cash register is, including in the aggregate, one million rubles or more. Officials of violators face disqualification for a period of one to two years (Part 3 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

New types of fines came into effect on February 1, 2017 (Federal Law dated July 3, 2016 No. 290-FZ). In particular, sanctions will follow:

• for the use of a cash register that does not meet the established requirements, that is, not an online cash register;
• for failure to provide information at the request of the Federal Tax Service.

Officials of organizations or individual entrepreneurs who commit such violations will receive a warning or pay a fine of 1,500 to 3,000 rubles. The organizations themselves, in addition to warnings, face fines from 5,000 to 10,000 rubles.

If the electronic check was not sent to the client, the organization will also receive a warning or be fined 10,000 rubles. Officials, like individual entrepreneurs, in addition to a warning, can be fined 2,000 rubles (Part 6 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation).

From July 4, 2016, for small businesses who have committed an administrative offense for the first time, the fine may be replaced by a warning (Part 1 Art. 4.1.1. Code of Administrative Offenses of the Russian Federation). The Federal Tax Service of Russia recalled this in a letter dated August 15, 2016 No. ED-3-20/3721.

If, having identified a violation, you correct yourself and voluntarily report it to the tax authority, you can avoid sanctions (Part 15 of Article 14.5 of the Code of Administrative Offenses of the Russian Federation):

• for non-use of CCP;
• for using a cash register that does not meet established requirements;
• for using a cash register in violation of the procedure for its registration, the terms and conditions of re-registration and the procedure for its use

Individual entrepreneurs and organizations engaged in trade or provision of services must equip their workplaces in accordance with current legislation. A cash register is one of the types of equipment that must be present at a retail outlet. The choice of model depends on the field of activity; there are also certain requirements that must be met by every entrepreneur.

A cash register or cash register is a special device used in trade. It is a tool with which government agencies can monitor the cash flow of any company or store, as well as obtain data on cash transactions received from customers.

A cash register is an electronic device equipped with a keyboard, display and a device that allows you to print a paper receipt. Fiscal memory allows you to accumulate and store data on transactions performed; they cannot be changed through outside intervention.

This feature of the cash register guarantees the reliability of information about payments between the client and the service provider made at a specific outlet, which are subject to mandatory taxation.

KKM classification

Cash registers approved for use on the territory of the Russian Federation are classified according to different criteria. The KKM Classifier is taken as a basis. In accordance with its provisions, there are:

• Cash register for the service sector
• KKM for enterprises engaged in trade
• KKM for sale of petroleum products

If we consider the design features of devices used in settlement operations, we can also distinguish four large groups (Table 1).

The legislative framework

In the Russian Federation, the use of cash registers is regulated at the legislative level in the relevant regulations. The main document is Law 54-FZ “On the Application of CCP”, to which adjustments are made annually (2018 is no exception).

According to the amendments, it is necessary to inform the Tax Inspectorate about sales volumes by transmitting a copy of the receipt remotely (via the Internet). A new structure is responsible for data transfer - the fiscal data operator (FDO). There are several such representatives on the territory of the Russian Federation; you must first contact one of them.

Entrepreneurs can install only cash registers equipped with a fiscal storage device at the sites of their activities. This is the main requirement in the legislative act. It is used to accumulate and store information about all calculations made.
The transfer of data to the fiscal service authorities has become an exclusively online procedure, but the law does not contain provisions that paper checks will not be relevant this year. If the buyer expresses such a desire, he needs to send a copy of the electronic check to the email address or via SMS message. If it is necessary to return a product under warranty or because it is defective, the buyer has every right to use an electronic check, which is a legal alternative to a paper one.

The law on the use of cash registers, as amended in 2018, requires entrepreneurs to indicate maximum information on receipts. This includes: the buyer’s email address, his phone number, the serial number of the fiscal drive, a complete list of purchased goods with prices, as well as indicating discounts and promotional offers.

To whom do they put the cash register?

All individual entrepreneurs whose field of activity is related to the sale of goods or the provision of services, where cash payments or payment for goods by card from the bank are provided, must use a cash register when carrying out settlement transactions with clients. The absence of a device is possible if an individual entrepreneur conducts non-cash transactions to the bank accounts of other entrepreneurs or legal entities. The installed equipment must be of a new type, with a provided connection to the Internet, in order to be able to transmit data to the Federal Tax Service online.

The use of cash register is mandatory for LLCs; this provision in the law does not depend on the form of ownership of the organizations and is mandatory for compliance. Otherwise, the owner of the outlet faces a considerable fine.

Last year, some categories of individual entrepreneurs did not have to use equipment, but in 2018 they were required to install equipment at all retail outlets. It is necessary to use only a new type of cash register; outdated models cannot be registered with the tax authorities. Some entrepreneurs included in this category have the right to a one-year deferment; the timing of installing the cash register must be clarified with the local Federal Tax Service.

If individual entrepreneurs who sell goods or provide retail services do not have hired employees, a cash register can be installed in 2019.

If the provisions of the law are not observed, the violator faces a fine in the monetary equivalent of at least 10,000 Russian rubles, up to a maximum of 50% of the amount of proceeds received that passed the cash register. It is planned to increase the fine every year.

Previously, individual entrepreneurs, as well as organizations that used, could hand out other documents to customers, which were analogous to a cash receipt. Currently, they are also required to install cash registers at all points.

Classification of cash registers on video:

Online stores are included in a special category as providers of services and goods for the population. Online trading is an activity that is not exempt from the use of cash registers this year.

There are some nuances here; when making payments online, you must use a cash register registered via the online store link. If the goods are delivered by a courier and he accepts payment, the representative of the online store must have a mobile cash register with him, which will allow him to print a receipt when the goods are issued, as well as upload data online to the Federal Tax Service. As for pick-up points, when paying for goods on the spot, another cash register is used, registered at the point address.

Is it possible to work without a cash register?

Individual entrepreneurs, regardless of the taxation system they choose, are exempt from installing a cash register if they are engaged in trading the following goods:

Also in 2018, businessmen who are engaged in delivering things to stations, providing nanny or nurse services, making keys, repairing shoes, plowing vegetable gardens and other land are exempt from installing cash register machines.

Device requirements

In order for the device to be registered with the fiscal service without any problems, it must meet certain requirements, in particular, it must be listed in a special state register. You can find out whether the selected model is included in it or not by reading the registry itself on the official website.

Also, many manufacturers accompany their products with holographic stickers, which confirm the originality of the device. The sticker must contain the inscription “State Register” indicating the year. When choosing a cash register, it is important to purchase the model that is intended for a specific field of activity (this could be the sale of tickets, the provision of various services, retail or wholesale trade).

Registration of KKM

The registration procedure for cash registers takes place in the Federal Tax Service, to which the individual entrepreneur or organization belongs territorially, that is, at the place of residence. Legal entities must register their devices at the physical address of the organization. If a company has several retail outlets in different cities, it is necessary to register equipment in each city separately.

Video about registering an online cash register:

In order for the procedure to be successful, it is necessary to draw up a written application for registration, the form of which can be obtained from the Tax Service. As additional documents, a maintenance agreement and a device passport are required, which the manufacturer accompanies each cash register. You can conclude an agreement with a supplier at any service center in the city. You also need to include in the package of documents a document certifying the identity of an individual entrepreneur.

Where can I buy the device

The devices can be purchased at supplier outlets or in a specialized online store that has permission for this type of activity. The main thing is to choose a quality product that meets the technical parameters and requirements for this type of equipment at the legislative level.

Cash register machines from domestic manufacturers are popular; each device is equipped with a technical data sheet and operating instructions written in simple and understandable language. There are usually no problems when registering such commercial equipment with the Federal Tax Service.

Cash register accounting

According to the legislation of the Russian Federation, accounting of KKM in 2018 is mandatory. Depending on the cost of the equipment, it is recorded as part of fixed assets or as part of inventories.

The cost of equipment includes not only the cost of purchasing equipment, but also investments associated with bringing it to a condition suitable for use in a retail outlet. In order for a cash register to be included in accounting as part of fixed assets, it must meet the following requirements:

• the organization will not sell it to third parties in the future
• The cash register will be used for a long period of time, 12 months or more
• equipment can bring economic benefits
• the device is used in the main activities of the organization

Prices for cash registers

The cost of cash equipment depends on many factors, in particular, on the configuration and variety. A device adapted to the work of a particular organization is not cheap, but its quality pays off over time. It is impossible to purchase a cash register in a regular home and household appliances store. If an entrepreneur has such an opportunity, and the price is frankly low, this is a fraudulent scheme and should be avoided.

The cost of equipment is also affected by the quality of the material from which it is made, weight, size, type of display (its colors and resolution), data transfer rate. The price range is wide - from 4,000 to 40,000 rubles.

It is important to remember the need to conclude a contract for the maintenance of equipment in one of the service centers, the cost of this service starts from 300-500 rubles. per month.

The legislation does not prohibit the purchase of a used device if the previous owner independently removed it from the register with the Tax Service. It is necessary to pay attention to the period of use of equipment, it should not exceed 7 calendar years.

The type of software that will be installed in the equipment plays a significant role. If the software is outdated, it can be updated at a service center. The cost of such an upgrade is also variable, starting from 5,000 rubles. Registration of cash register with the Federal Tax Service is also paid, the maximum amount payable is about 3,000 rubles.

A cash register is a necessary equipment for individual entrepreneurs, organizations engaged in trade or providing services. In 2018, amendments were made to the law obliging the establishment of cash registers, regardless of the chosen type of taxation. It is important to choose the type of cash register depending on the type of activity. The cost of such equipment starts from 4,000 rubles, and a number of additional expenses will be required.

Write your question in the form below

Discussion: 4 comments

In our store, the cash register is usually replaced by ordinary salespeople; on the one hand, this can be inconvenient for sellers, but for people such service is more familiar.

Answer

You know, it seems that the state is offering us a variety of concessions at the start of entrepreneurial activity: tax holidays, the opportunity to work under a patent, and only 6% under the simplified tax system, and so on, but this CHEAP cash register, which is required by law, sometimes turns out to be the fact that it is most difficult for a novice entrepreneur to acquire (((

Answer

TOPIC 1. INTRODUCTION. MONEY TURNOVER

Lecture No. 1. Money turnover. Cash payments. Federal Law of May 22, 2003 No. 54-FZ “On the use of cash register systems when making cash payments and (or) payments using payment cards.” Tasks of accounting for cash and settlement transactions

Money turnover

Money circulation is the movement of money when they perform their functions in cash and non-cash forms in connection with the sale of goods, payment for services, and making various payments (payment of salary, payment of taxes, refund). The basis for money circulation is the circulation of goods. In the sphere of circulation, money does not leave the sphere of circulation, but circulates again in accordance with its functions.

The sphere of money circulation includes:

Non-cash transfer through entries in bank accounts.

Cash circulation in the form of banknotes, in which individuals and legal entities participate.

Cash funds of any organization are a mandatory object of accounting and can be in the form of:

Cash on hand;

Cash on the current account and other bank accounts.

Cash payments

Cash payments are made using cash payment means to pay for purchased goods.

Cash settlements are settlements in which cash is actually involved. They are made by transferring banknotes and coins from one person to another person in fulfillment of a civil obligation (sale agreement).

Citizens can make cash payments among themselves and with legal entities without restrictions, when such payments are not related to business activities.

Legal entities have the right to make cash payments not exceeding 100 thousand rubles.

Cash has a different circulation. Cash in circulation is physically worn out.

Money leaves the sphere of circulation in the event that they are attracted to the state budget.

The use of cash registers and the procedure for conducting cash transactions

The mandatory use of cash registers in accordance with Federal Law No. 54 “On the use of cash registers” increases the efficiency of state control over money circulation in the field of trade and ensures the flow of funds, because allows you to accurately determine the actual revenue and profitability of each enterprise. The entry into force of new legislation regulating the procedure for using cash register systems when making cash payments and payments using payment cards has added a lot of difficulties for both sellers and buyers.

Control over the use of cash registers is assigned to the heads of local administrations and the state tax service.

Federal Law of the Russian Federation dated May 22, 2003 No. 54-FZ (as amended on March 8, 2015) “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment.” In accordance with the new changes to this law, a new bill with amendments has been issued:

1. Data from each check will be transmitted to the tax office via the Internet.

2. From February 1, 2017 to January 1, 2018, organizations will issue electronic checks to customers upon request, and from 2018, electronic checks will become mandatory, and paper checks will be issued only upon request.

3. Cash registers will become different. Instead of electronic cash tape, fiscal drives will be used.

4. The procedure for registering a cash register with the tax office will be simplified; it will take place online. Technical service centers, where previously it was necessary to register CCPs, are not designated in the new law.

5. Mandatory details of checks will change from 2026.

Federal Law of the Russian Federation dated May 22, 2003 No. 54-FZ (as amended on March 8, 2015) “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment” obligated registration of cash registers with the tax authorities , when making cash payments and settlements using payment cards, use a working cash register, sealed in the prescribed manner (in technical service centers), registered with the tax authorities and ensuring proper accounting of funds, recording settlement transactions on a control tape and fiscal memory, ensure storage and maintaining documentation related to the acquisition, registration and use of cash registers, to provide tax officials carrying out inspections with unhindered access to cash register equipment (in translation, cash register equipment) used in making cash payments and settlements using payment cards. CCPs are cash registers (cash registers), electronic computers, including personal complexes equipped with fiscal memory (for the tax office).

Federal Law of the Russian Federation dated May 22, 2003 No. 54-FZ (as amended on March 8, 2015) “On the use of cash register equipment when making cash payments and (or) payments using electronic means of payment.”

Currently, Federal Law No. 54 is in force - the law on cash register equipment. Organizations that use cash registers and payments using payment cards for cash payments must issue printed cash receipts to customers at the time of payment.

The cash register included in the State Register is used on the territory of the Russian Federation without fail by all organizations and individual entrepreneurs when they make cash payments and payments using payment cards in the case of the sale of goods.

The law on cash registers introduced the use of cash registers when making not only cash payments, but also when making payments using payment cards.

Organizations and individual entrepreneurs can make cash payments without using cash registers when providing services to the public, subject to the issuance of strict reporting forms instead of cash receipts. The law on cash registers establishes that individual organizations and individual entrepreneurs can make cash payments and payments using payment cards without using cash registers due to the specifics of their activities or the characteristics of their location. According to the law on cash registers, cash register models included in the State Register, which are subject to official publication, are used on the territory of the Russian Federation. In case of exclusion of previously used cash register models from the State Register, their further operation is carried out until the expiration of their standard depreciation period.

The Law on Cash Register Establishes the recording of settlement transactions on a control tape and fiscal memory. In cash registers, where there is no fiscal memory, there should be 2 tapes: control and receipt. New cash register models have an EKLZ - a secure electronic cash register tape - this is a hardware and software module as part of a cash register that provides long-term storage of registered information for the purpose of its further processing (for the tax office).

The law on cash registers, solving many issues with cash registers, provides the specified documentation, during the initial registration and re-registration of cash registers, enter information into the fiscal memory and replace drives in the fiscal memory with the participation of representatives of the tax authorities.

Tax authorities monitor the completeness of revenue accounting, check documents related to the use of cash registers, receive the necessary explanations on issues during inspections, check the issuance of cash receipts to customers (test purchases are carried out by tax authorities, nothing can be sold without a receipt), impose fines established Code of the Russian Federation "On Administrative Offenses".

TOPIC 2. KKM. REQUIREMENTS FOR CCM

Lecture No. 1. State register of cash registers. Classification of CCP in accordance with

CCT classifier. Requirements for cash registers, procedure and conditions for it