Everything you need to know about online sales registers
Does the activity of online stores and infobusiness fall under the Federal law-54?
Neither online stores nor infobusiness activities are named in the list of activities that are exempt from the use of cash registers (KKT). In other words, they fall under the Federal law-54.
The list of activities in which organizations and sole proprietors have the right not to apply the CCT is available in Article 2. Features of application of cash register equipment of the Federal law of 22.05.2003 No. 54-FZ.
Federal law No. 54-FZ of 22.05.2003 “on the use of cash registers for cash payments and (or) settlements using electronic means of payment” is our main law, according to which we work today.This is not a new law. It was adopted in 2003. However, a new version of the law has been in effect since July 15, 2016, and many of the provisions of this law will come into force in 2017.
This law applies to non-cash payments for goods, works and services.
But here it is necessary to clearly define what non-cash payments are.
1. the First is settlements between legal entities and sole proprietors, in which payment orders are formed through the sender’s Bank and the money is transferred to the recipient’s Bank to their current account.
2. the Second – the payment order can be sent through your current account and an individual to the address of an individual entrepreneur or organization. This payment order is generated in the Bank – it is either a PD-4 receipt or a transfer order generated in the personal account of an individual in the Internet Bank.
Payment by a plastic Bank card of an individual, as well as by corporate cards of individual entrepreneurs and legal entities, does not apply to non-cash payments, despite the fact that the money is transferred to the merchant’s current account.
Let’s look specifically at online stores.
Those online stores that deliver their products with couriers that accept cash should have applied the KKT a long time ago. At the same time, each courier must have their own mobile cash register and punch the receipt at the time of receiving cash. You can’t punch a receipt in advance. Such explanations are contained in letters of the Ministry of Finance of the Russian Federation dated may 24, 2013 No. 03-01-15/18769, and the Federal tax service of Russia dated July 10, 2013 No. as-4-2/12406.
It is also necessary to apply KKT and issue a cash receipt when paying for goods using payment cards and mobile phones: via a POS terminal. It follows from article 1.1, paragraph 1 of article 1.2 of the Law of 22 may 2003 № 54-FZ and is confirmed by the letter of the FTS of Russia dated 31 December 2013 № ED-4-2/23721.
Those online stores that accept payment through the system of reception of payments (payment aggregator), for example, RBK-money, Yandex-cashier must have a special TCC, which does not break paper receipts, forms and their electronic copies and sends the buyer and the tax electronically.
This applies not only to online stores that sell goods. This directly applies to the information business. If we sell our products through sites with connected payment aggregators, then we seem to be unable to avoid KKT.
I spoke with the chief accountant of RBC-money – they do not form and do not pass receipts to the buyer. And they do not expect to introduce such a service in the near future. They transmit notices, but they do not contain the mandatory details that fiscal receipts must contain in accordance with law 54-FZ. This means that this responsibility lies with us, the sellers. It doesn’t matter if we sell products, services, or files for downloading or paid access to our site.
I’ve been in contact with representatives of the aggregator Yandex-cash. They also do not have the function of generating fiscal receipts. Now there is information that Yandex Kassa is not going to engage in the formation of receipts. However, they are currently working on software to link KKT with the payment acceptance system.
When receiving a signal from the aggregator to our cash register, the KCI generates an electronic receipt, which is transmitted to the tax Inspectorate and the buyer through the fiscal data operator (with whom we must conclude a contract).
In this case, the receipt is sent electronically to the customer’s subscriber number or email address at the time of payment. If you work in Moscow, and a customer from Kamchatka paid for your product via a payment aggregator at 4 a.m., then the receipt must be issued to your KKT within 5 minutes.
Why don’t we sleep and sit at the computer around the clock? – No. A special KKT is provided for such calculations. It should automate the accounting of payments and generate receipts without the participation of the seller. This follows from paragraph 2 of part 1 of article 4.3, paragraph 9 of article 2 of Law 54-FZ. This is confirmed by the employees of the Federal tax service of Russia in their private explanations.
But there is another ” snag»… Not even one…
1. First of all, KKT manufacturers do not take into account the platform on which the site that is connected to the payment aggregator works. The developers of the Bitrix system, for example, took the ATOL KKT as a basis. But what KKT can be used on Jumla, no manufacturer or seller of cash registers knows.
The fact is that the manufacturers of KKT put some code in the open access. And the platform manufacturers (in this case, Jumla) must develop some kind of application that allows them to connect to the KKT immediately after receiving a payment message from the aggregator and give the task to generate and send a fiscal receipt to both the buyer and the tax Inspectorate. As a tax specialist, I understand this only in General terms. I hope that Alexander Kurteev will tell you more about this.
2. Second – there are no such CCTS that specialize in distance trading.
3. Third – if the seller sells both via the Internet and accepts cash, for example, through couriers or at some point of sale, at pick-up points, then another question is whether the developed cash register will combine the functions of accepting cash and plastic cards (payments from phones) with working with websites. I mean don’t we have to buy two cash registers…
4. and the fourth question – and if there are several sites? In response to my question, ATOL company replied that each site should have its own KKT, since the receipt must by law specify the seller’s site.
But no one can answer these questions yet, until at least some KKT that can work with sites appear.
5. the Fifth “snag” – if you accept cash, plastic cards and payment via phone, then in addition to the KKT itself, your computer must have a program (all KKT sellers refer to the accounting program 1C), which generates prices, product names and a lot of other data, without which the receipt simply will not be formed. And this means purchasing this program (it is not expensive), and most importantly – the ability to work with it. I, as a person who has worked with the 1C 7.7 program for many years, did not immediately understand the program version 8.
So far, there are no special programs for entrepreneurs that would work with cash registers and do not require accounting knowledge. But 1C company is developing such a program and most likely in the very near future I will be able to tell you about such a program.
There are simple mobile CCTS, but they usually do not have the ability to print the product name, price, quantity, and purchase price on the receipt. They can only break through the final payment amount. But in accordance with law 54-FZ-this is not enough.
Only individual entrepreneurs have the right to use such KKT and then only until 2021. Organizations are required to form receipts in strict accordance with Federal law 54-FZ.
So there are still a lot of questions here.
The timing of the installation of the online box office
Now let’s look at the time frame for installing online sales registers.
These terms do not depend on the type of your business. They depend on:
From the organizational form-sole proprietor or legal entity
From the applicable tax system.
In principle, all organizations and individual entrepreneurs using OSNO and USN are required to start working with online sales registers from July 1, 2017. But there is one exception, which I will discuss below.
All organizations and sole proprietors on the UTI and sole proprietors on the patent are required to start working with online sales registers from July 1, 2018.
Since February 1, 2017, the tax service has stopped registering old samples of KKT. Those who have worked with Yandex. checkout before will have to switch to the new KKT starting from July 1, 2017.
If you combine the UTI or PSN with the USN or OSNO and you have sales in cash (using plastic cards or via the phone) or via a website with an aggregator, then, despite the fact that you have a 1-year delay for the UTI And PSN, the online sales register will have to be applied from July 1, 2017 for all tax regimes.
Now, here’s some good news for those who don’t accept cash and plastic cards directly from the customer. That is, for those who trade exclusively remotely through aggregators or through other forms of payment acceptance that are installed on your site.
On April 18, I took part in the all-Russian conference “Online sales registers-new retail opportunities”. the conference was attended by Moscow mayor Sobyanin S. S., head of the Federal tax service Mishustin M. V., Gref G. O. and many other high-ranking officials.
So I managed to get the answer to one very fundamental question about the timing of the start of application KKT for remote trading at the head of Department of operative control of the Federal Budarin Andrey Vladimirovich – those who is engaged exclusively in distance sales are required to begin to apply the CCP.