April 1, 2018 at 17:41Second Wave FZ-54: Pitfalls of Online Fiscalization
Starting July 1, 2018, entrepreneurs will face a second wave of mandatory cash automation in connection with changes to federal law No. 54. We will talk about who will have to climb its crest, how to understand the financial and technical nuances, what to look for when choosing an online cashier.
Last year, the first wave was passed on the mandatory replacement of cash registers due to changes in federal law No. 54 . Representatives of large and medium retail were the first to go to online cash desks. But from July 1, 2018, the second wave of transition to work under 54-FZ is coming. Online booking officeswill have to apply to small retailers, entrepreneurs who work on a patent and UTII. And if large retail was already familiar with cash register automation, but at the same time also experienced considerable difficulties at the transition stage, then many patents and UTII specialists did not use fiscal cash registers at all before.
So, what do entrepreneurs who begin to automate their business from scratch need to know.
Representatives of microbusiness, especially on the periphery of our homeland, are now actively complaining about the lack of finances and technical capabilities to modernize their business. In this regard, the state has planned compensation for automation costs in the amount of 18 thousand rubles ( Federal Law dated 27.11.2017 No. 349-ФЗ “On Amendments to Part Two of the Tax Code of the Russian Federation” ).
It is assumed that this money should be enough for the simplest online CCP and a fiscal drive. And nothing more is needed. Let's see if this is so.
To begin with, we make a reservation that compensation is made through a tax deduction. The tax deduction is provided for no more than 18,000 rubles for each copy of the cash desk. The offset includes:
In accordance with the updated 54-FZ, a business that previously used cash registers must use new-type cash registers with a fiscal drive (FN).
The cost of an online cash register with the correct version of FN now starts at about 14,700 rubles (for example, we took Nuger ATOL 91F ).
Using online cash desks, it is necessary to generate electronic checks and send them in real time to the tax through an authorized fiscal data operator (OFD).
Service OFD, of course, is not free. The entrepreneur must conclude a mandatory contract with the operator, the cost of which is about 3,000 rubles per year.
We are going further.
Cash desks of the new sample for a reason are called online cash desks. In accordance with the requirements of the amended 54-FZ, an electronic check (ECH) must be formed at the time of purchase of the goods and in real time sent to the OFD system and (upon request) to the buyer by e-mail or mobile phone. And this means that the entrepreneur must be resolved the issue of stable wireless communications in the place of use of the CCP .
And if earlier the entrepreneur did not feel such a need and there was no Internet access at the outlet, now he will have to arrange such access. And this is an additional expense, moreover, not already subject to tax compensation.
Now about the issue of automation software based on online cash registers. If you already have to automate from scratch, then it makes sense to do it correctly and with the ability to scale the system. Now the choice of such software products and services is very large, and the price range of a more or less sane system from 1000 rubles. per month for cloud services, up to tens of thousands of rubles for full-fledged cash programs for the local server. But in this article we are not even talking about the need for such software, but about the tax deduction, which had already dried up at the stage of buying a cash desk with fn and an annual contract with OFD, so we will stop there.
If you look at the online cash desks, as they are presented in the price lists, you will see the name indicating the presence of a fiscal drive (fn / without fn), the version of fiscal data and the number of months of use of this drive (for example: KKT ATOL 50F. Dark gray .FN 1.1. 36 months ). Explain what this means.
Fiscal drive (FN) - this is the necessary thing for the box office to comply with the new law. This device is for encryption and protection of fiscal data, i.e. information about each cash settlement transaction. For a long time there is a requirement to record and store fiscal data in an uncorrectable form; for this, electronic cash register security tapes (ECLZ) were used. Now it is still necessary to transfer this data to the OFD, which in turn transfers it to the tax office - and this is already within the power of our little friend, the fiscal drive, who replaced the old woman EKLZ.
FNy there are two types of validity: 13/15 months. (depending on the mode of use and availability of excisable goods) and for 36 months.
And three types of fiscal data format: 1.0, 1.05, 1.1.
Fiscal data format (FFD) - an algorithm approved by law according to which various details (reflecting the contents of a particular cash transaction carried out on the device) are placed on a fiscal document generated by the online cashier. Fiscal data formats are designed to ensure that all participants in the exchange of information on fiscal transactions carry out this in a single format.
I must say that talking about these formats, and how raw the first version 1.0 was at the time the law was released, is a whole story. Even after the lapse of the year and the launch of the new version of FNA 1.1, the business (and we , softovikov) has a lot of questions. There is still a crutch of the decision and the isolation of lawmakers and regulators from the realities of business. But this is a topic for a separate article.
Here we briefly focus on the essentials. So, now there are three types of FNov, and they have a different period of use allowed by the state:
In conclusion, I would like to note that the potential of the Russian market of online cash desks, which are required to issue electronic checks in accordance with the law, was estimated at 1.3-1.5 million units in 2017 (according to open sources, in fact in the first wave FZ-54 was upgraded only 1.0 million cash desks). We and our business colleagues, sellers of KKT and automation, still remember the hysteria and shortage of the first wave that the market faced (when FNs worth 7-8 thousand rubles sold 50 thousand rubles on Avito and other horrors).
According to analytical estimates, in 2018 it is planned to commission up to 3.5 million online cash desks. And here we just keep quiet.
The main and main recommendation to entrepreneurs is not to wait until the last moment! Do not now engage in discussions on the topic “How hard is the life of a businessman” or hope “maybe it will carry over”. Will not carry. This is legislative inevitability, and fines are enormously cruel. Even if the state makes concessions to business at the time of peak loads of re-automation of the market, as was the case in the first wave due to the shortage (they allowed to delay implementation if there was already an agreement on the supply of KKT on hand), in any case it will be necessary to establish an online cash register in 2018 year.
Already, you need to choose a solution for automation. Buy cash desk with fn. When buying an online cash register, you should definitely pay attention to the FNa model, more precisely, to the version of the fiscal data format (FFD).
It is difficult to predict how simple the procedure for obtaining a tax deduction will be. At the moment, we can only say that there is a Letter of the Federal Tax Service dated 02.20.2018 No. SD-4-3 / 3375 on the procedure for obtaining a deduction for UTII.
At the moment, the current form of the tax return does not provide for a deduction for CCP, and a new form of tax return is being developed (the planned entry date is April 2018).
We sincerely wish our Russian business seafarers not to drown in the tsunami of global re-automation, to have time to resolve this issue in time for their enterprise, because a wave of introduction of the law will certainly be followed by an equally large-scale wave of control and sanctions. Get ready, automate competently.
Last year, the first wave was passed on the mandatory replacement of cash registers due to changes in federal law No. 54 . Representatives of large and medium retail were the first to go to online cash desks. But from July 1, 2018, the second wave of transition to work under 54-FZ is coming. Online booking officeswill have to apply to small retailers, entrepreneurs who work on a patent and UTII. And if large retail was already familiar with cash register automation, but at the same time also experienced considerable difficulties at the transition stage, then many patents and UTII specialists did not use fiscal cash registers at all before.
So, what do entrepreneurs who begin to automate their business from scratch need to know.
Automation cost and compensation from the state
Representatives of microbusiness, especially on the periphery of our homeland, are now actively complaining about the lack of finances and technical capabilities to modernize their business. In this regard, the state has planned compensation for automation costs in the amount of 18 thousand rubles ( Federal Law dated 27.11.2017 No. 349-ФЗ “On Amendments to Part Two of the Tax Code of the Russian Federation” ).
It is assumed that this money should be enough for the simplest online CCP and a fiscal drive. And nothing more is needed. Let's see if this is so.
To begin with, we make a reservation that compensation is made through a tax deduction. The tax deduction is provided for no more than 18,000 rubles for each copy of the cash desk. The offset includes:
- the online cash desk itself ,
- fiscal drive
- the necessary software ,
- work or services for setting up and registering a cash register.
We would like to note that if the cash register is registered after the mandatory transition period, there will be no possibility of receiving a tax deduction. And the terms of registration of CCP by type of activity are as follows:
- from 02/01/2017 to 07/01/2018 - UTII and Patent: trade and public catering (with hired employees).
- from February 1, 2017 to July 1, 2019 - UTII and Patent: trade and public catering (without hired employees), as well as services and work.
In accordance with the updated 54-FZ, a business that previously used cash registers must use new-type cash registers with a fiscal drive (FN).
The cost of an online cash register with the correct version of FN now starts at about 14,700 rubles (for example, we took Nuger ATOL 91F ).
Using online cash desks, it is necessary to generate electronic checks and send them in real time to the tax through an authorized fiscal data operator (OFD).
Service OFD, of course, is not free. The entrepreneur must conclude a mandatory contract with the operator, the cost of which is about 3,000 rubles per year.
We are going further.
Cash desks of the new sample for a reason are called online cash desks. In accordance with the requirements of the amended 54-FZ, an electronic check (ECH) must be formed at the time of purchase of the goods and in real time sent to the OFD system and (upon request) to the buyer by e-mail or mobile phone. And this means that the entrepreneur must be resolved the issue of stable wireless communications in the place of use of the CCP .
And if earlier the entrepreneur did not feel such a need and there was no Internet access at the outlet, now he will have to arrange such access. And this is an additional expense, moreover, not already subject to tax compensation.
Online Ticket Software
Now about the issue of automation software based on online cash registers. If you already have to automate from scratch, then it makes sense to do it correctly and with the ability to scale the system. Now the choice of such software products and services is very large, and the price range of a more or less sane system from 1000 rubles. per month for cloud services, up to tens of thousands of rubles for full-fledged cash programs for the local server. But in this article we are not even talking about the need for such software, but about the tax deduction, which had already dried up at the stage of buying a cash desk with fn and an annual contract with OFD, so we will stop there.
Fiscal Drive (FN)
If you look at the online cash desks, as they are presented in the price lists, you will see the name indicating the presence of a fiscal drive (fn / without fn), the version of fiscal data and the number of months of use of this drive (for example: KKT ATOL 50F. Dark gray .FN 1.1. 36 months ). Explain what this means.
Fiscal drive (FN) - this is the necessary thing for the box office to comply with the new law. This device is for encryption and protection of fiscal data, i.e. information about each cash settlement transaction. For a long time there is a requirement to record and store fiscal data in an uncorrectable form; for this, electronic cash register security tapes (ECLZ) were used. Now it is still necessary to transfer this data to the OFD, which in turn transfers it to the tax office - and this is already within the power of our little friend, the fiscal drive, who replaced the old woman EKLZ.
FNy there are two types of validity: 13/15 months. (depending on the mode of use and availability of excisable goods) and for 36 months.
And three types of fiscal data format: 1.0, 1.05, 1.1.
It is worth stopping on the fiscal data format, as This is one of the pitfalls that you should pay special attention to.
Fiscal Data Format (FFD)
Fiscal data format (FFD) - an algorithm approved by law according to which various details (reflecting the contents of a particular cash transaction carried out on the device) are placed on a fiscal document generated by the online cashier. Fiscal data formats are designed to ensure that all participants in the exchange of information on fiscal transactions carry out this in a single format.
I must say that talking about these formats, and how raw the first version 1.0 was at the time the law was released, is a whole story. Even after the lapse of the year and the launch of the new version of FNA 1.1, the business (and we , softovikov) has a lot of questions. There is still a crutch of the decision and the isolation of lawmakers and regulators from the realities of business. But this is a topic for a separate article.
Here we briefly focus on the essentials. So, now there are three types of FNov, and they have a different period of use allowed by the state:
- FFD version 1.0 - initial, the term of use is limited to 1.01.2019
- FFD version 1.05 - transitional, unlimited period
- FFD version 1.1 - final, unlimited
The transition from version 1.0 to version 1.05 is possible without replacing FNa.The differences between the versions are in the lists of details, which in accordance with a particular format should be included in the fiscal document, as well as in the order of inclusion of the relevant details in the fiscal document. We will talk in more detail about fiscal data formats, the nuances of switching from version to version, aspects of registering cash transactions and related difficulties.
The transition from versions 1.0 and 1.05 to version 1.1 is possible only with the replacement of FNa.
Our recommendations to entrepreneurs
In conclusion, I would like to note that the potential of the Russian market of online cash desks, which are required to issue electronic checks in accordance with the law, was estimated at 1.3-1.5 million units in 2017 (according to open sources, in fact in the first wave FZ-54 was upgraded only 1.0 million cash desks). We and our business colleagues, sellers of KKT and automation, still remember the hysteria and shortage of the first wave that the market faced (when FNs worth 7-8 thousand rubles sold 50 thousand rubles on Avito and other horrors).
According to analytical estimates, in 2018 it is planned to commission up to 3.5 million online cash desks. And here we just keep quiet.
The main and main recommendation to entrepreneurs is not to wait until the last moment! Do not now engage in discussions on the topic “How hard is the life of a businessman” or hope “maybe it will carry over”. Will not carry. This is legislative inevitability, and fines are enormously cruel. Even if the state makes concessions to business at the time of peak loads of re-automation of the market, as was the case in the first wave due to the shortage (they allowed to delay implementation if there was already an agreement on the supply of KKT on hand), in any case it will be necessary to establish an online cash register in 2018 year.
Already, you need to choose a solution for automation. Buy cash desk with fn. When buying an online cash register, you should definitely pay attention to the FNa model, more precisely, to the version of the fiscal data format (FFD).
It is difficult to predict how simple the procedure for obtaining a tax deduction will be. At the moment, we can only say that there is a Letter of the Federal Tax Service dated 02.20.2018 No. SD-4-3 / 3375 on the procedure for obtaining a deduction for UTII.
At the moment, the current form of the tax return does not provide for a deduction for CCP, and a new form of tax return is being developed (the planned entry date is April 2018).
We sincerely wish our Russian business seafarers not to drown in the tsunami of global re-automation, to have time to resolve this issue in time for their enterprise, because a wave of introduction of the law will certainly be followed by an equally large-scale wave of control and sanctions. Get ready, automate competently.